This qualitative descriptive case study investigates how the four basic management functions—planning, organization, implementation, and control—operate across two community learning centres (PKBM) with differing accreditation levels in Pariaman City, West Sumatra: PKBM Amanah (Certification C) and PKBM Ar-Raudah (Certification B). While both institutions formally possess all core managerial functions on paper, significant disparities emerge in practical implementation. The higher-accredited centre demonstrates stronger strategic planning, transparent task descriptions, and better technological infrastructure, whereas the lower-accredited centre struggles with incomplete curriculum documentation and basic resource deficits. Furthermore, institutional operations at both sites are heavily mediated by recurring human resource and financial constraints, notably low tutor honorariums, learner attendance rates dropping below 20% per session, and an over-reliance on a single government assistance program. Ultimately, the study concludes that the substantive operational gap—driven by available human and financial resources—is a much more accurate indicator of true institutional capacity than the mere formal presence of management paperwork, highlighting the need for an integrated management framework for non-formal education policymakers and local agencies.