Center for Living & Learning Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROVIDE 24-HOUR RESIDENTIAL CARE AND JOB TRAINING TO INDIVIDUALS SUFFERING FROM MENTAL ILLNESS, IN A THERAPEUTIC ENVIRONMENT WITH EMPHASIS ON THE HIGHEST LEVEL OF FUNCTIONING AND INDEPENDENT LIVING.
- Income
- $1.6 million
- Spending
- $1.6 million
- Spent on programs
- 92%
- Reserves
- -2.5 months of spending
- Largest source of income
- fees for its services, 69%
- Employees
- 66
- Volunteers
- 75
- Highest pay
- $90,278, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 54 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 16% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2515 of 17 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $1.3 million spent. THE RESIDENCE FACILITY PROVIDES A HOME-TYPE ENVIRONMENT FOR ADULTS WITH SEVERE CHRONIC MENTAL ILLNESS.THE ORIGINAL FACILITY (PHASE I) AND A NEW FACILITY (PHASE III) EACH HOUSES 8 RESIDENTS WHO RECEIVE 24-HOUR CARE AND SUPERVISION. A SECOND FACILITY (PHASE II) AND FOURTH FACILITY (PHASE IV) HOUSES UP TO 10 RESIDENTS. THESE INDIVIDUALS HAVE IMPROVED ENOUGH TO LIVE MORE INDEPENDENTLY BUT THEY CONTINUE TO HAVE SUPERVISION AND STIMULATION AS NEEDED. THE RESIDENTS ALSO PARTICIPATE IN GROUP ACTIVITIES THAT EMPHASIZE COOPERATION AND WORKING TOGETHER AS A GROUP. ALL FEES ARE USED TO OPERATE THE FACILITY AND TO PROVIDE PROGRAM ACTIVITIES FOR THE RESIDENTS.
- $203,092 spent. THE CENTER FOR LIVING AND LEARNING VOCATIONAL REHABILITATION PROGRAM PREPARES OUR TRAINEES TO WORK INDEPENDENTLY IN THE COMMUNITY. THIS IS A MULTI-FACETED, INDIVIDUALIZED PROCESS THAT CAN LOOK DIFFERENT FOR EACH TRAINEE. WE BELIEVE IN A HOLISTIC APPROACH THAT SUPPORTS THE INDIVIDUAL'S MENTAL, PHYSICAL AND SOCIAL HEALTH. THE TRAINEES ATTEND OUR PROGRAM FIVE DAYS A WEEK FROM 8AM 12PM. THROUGH LESSONS, GROUP THERAPY, AND ON-SITE WORK EXPERIENCE, TRAINEES BUILD JOB SKILLS AND LIFE SKILLS WHICH PREPARE THEM TO WORK INDEPENDENTLY. THE CENTER'S VOCATIONAL PROGRAM IS A CERTIFIED COMMUNITY REHABILITATION PROVIDER WITH THE VOCATIONAL REHABILITATION PROGRAM AT TENNESSEE DEPARTMENT OF HUMAN SERVICES. THIS PROGRAM HAS PROVEN TO ENHANCE THE LIVES OF THE TRAINEES AND RESULT IN VOLUNTEER AND/OR JOB PLACEMENT FOR THE MAJORITY OF PARTICIPANTS. AS THE TRAINEES DEMONSTRATE APPROPRIATE SKILLS ON A CONSISTENT BASIS, WE BEGIN THE PROCESS OF JOB PLACEMENT. IN ORDER TO ENSURE SUCCESSFUL, LONG-TERM PLACEMENT IN THE COMMUNITY, WE PROVIDE JOB COACHING TO THE EMPLOYEE AND DISABILITY TRAINING TO THE EMPLOYER. BECAUSE WE ARE ABLE TO OFFER THIS TYPE OF SUPPORT, OUR TRAINEES ARE ABLE TO MAINTAIN SUCCESSFUL EMPLOYMENT.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1988.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.