Civic Intelligence

Growth Through Learning Inc.

990 • Fiscal year 2016 • EIN 04-3372808

Jul 01, 2015 to Jun 30, 2016 • Filed on Aug 29, 2016

PO Box 390975Cambridge, MA 02139

(617) 684-5572

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.04x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

82nd percentile

26%

Higher net margin than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$68,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

79th percentile

33%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$341,616

Up $85,398 (+33%) from 2015

Net Assets

Up

$327,506

Up $81,054 (+33%) from 2015

Liabilities

Up

$14,110

Up $4,344 (+44%) from 2015

Revenue

Up

$310,417

Up $46,316 (+18%) from 2015

Expenses

Down

$229,363

Down $15,819 (-6.5%) from 2015

Net Income

Up

$81,054

Up $62,135 (+328%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $331,524Liabilities 2011: $0Net Assets 2011: $331,5242011Assets 2012: $280,310Liabilities 2012: $3,728Net Assets 2012: $276,5822012Assets 2013: $237,819Liabilities 2013: $2,560Net Assets 2013: $235,2592013Assets 2014: $231,572Liabilities 2014: $4,039Net Assets 2014: $227,5332014Assets 2015: $256,218Liabilities 2015: $9,766Net Assets 2015: $246,4522015Assets 2016: $341,616Liabilities 2016: $14,110Net Assets 2016: $327,5062016Assets 2017: $356,742Liabilities 2017: $19,241Net Assets 2017: $337,5012017Assets 2018: $523,833Liabilities 2018: $1,810Net Assets 2018: $522,0232018Assets 2019: $369,393Liabilities 2019: $1,966Net Assets 2019: $367,4272019Assets 2020: $393,366Liabilities 2020: $15,625Net Assets 2020: $377,7412020Assets 2021: $710,483Liabilities 2021: $19,089Net Assets 2021: $691,3942021Assets 2022: $690,875Liabilities 2022: $0Net Assets 2022: $690,8752022Assets 2023: $647,499Liabilities 2023: $0Net Assets 2023: $647,4992023Assets 2024: $556,144Liabilities 2024: $113Net Assets 2024: $556,0312024Assets 2025: $609,694Liabilities 2025: $0Net Assets 2025: $609,6942025

Highlighted filing

2016

Assets$341,616
Liabilities$14,110
Net Assets$327,506

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $287,126Expenses 2011: $288,106Net Income 2011: -$9802011Revenue 2012: $358,307Expenses 2012: $413,726Net Income 2012: -$55,4192012Revenue 2013: $277,631Expenses 2013: $318,686Net Income 2013: -$41,0552013Revenue 2014: $304,811Expenses 2014: $312,883Net Income 2014: -$8,0722014Revenue 2015: $264,101Expenses 2015: $245,182Net Income 2015: $18,9192015Revenue 2016: $310,417Expenses 2016: $229,363Net Income 2016: $81,0542016Revenue 2017: $279,777Expenses 2017: $269,782Net Income 2017: $9,9952017Revenue 2018: $461,228Expenses 2018: $276,708Net Income 2018: $184,5202018Revenue 2019: $170,615Expenses 2019: $325,211Net Income 2019: -$154,5962019Revenue 2020: $307,066Expenses 2020: $296,752Net Income 2020: $10,3142020Revenue 2021: $488,236Expenses 2021: $174,583Net Income 2021: $313,6532021Revenue 2022: $410,456Expenses 2022: $410,975Net Income 2022: -$5192022Revenue 2023: $327,322Expenses 2023: $370,698Net Income 2023: -$43,3762023Revenue 2024: $292,288Expenses 2024: $383,756Net Income 2024: -$91,4682024Revenue 2025: $445,932Expenses 2025: $392,269Net Income 2025: $53,6632025

Highlighted filing

2016

Revenue$310,417
Expenses$229,363
Net Income$81,054
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Aug 29, 2016
Return Version
2015v2.1
Gross Receipts
$310,417
Mission and Program Overview

Mission

Growth through learning (gtl) is a secular organization that supports education and development in east africa by providing full secondary education scholarships for exceptional young women in kenya, uganda, and tanzania who would otherwise be unable to afford an education beyond primary school. Gtl encourages cross-cultural exchange of information and ideas, especially promoting women's empowerment in east africa.

Growth through learning is a secular organization that supports education and development by providing full scholarships to secondary schools for bright young women in kenya tanzania and uganda who would otherwise be unable to afford an education. See schd o for full mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$121,374$142,024▲ $20,650
Accounts Receivable$100,075$100,000▼ $75
Cash and Non-Interest-Bearing Accounts$32,115$96,845▲ $64,730
Prepaid Expenses and Deferred Charges$1,500$1,500→ $0
Land, Buildings, and Equipment, Net$1,154$1,247▲ $93
Total Assets$256,218$341,616▲ $85,398
Liabilities
Accounts Payable and Accrued Expenses$9,766$14,110▲ $4,344
Total Liabilities$9,766$14,110▲ $4,344
Net Assets / Fund Balance
Unrestricted Net Assets$246,452$327,506▲ $81,054
Total Net Assets Fund Balance$246,452$327,506▲ $81,054
Total Liabilities and Net Assets / Fund Balance$256,218$341,616▲ $85,398

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,247$294-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wanjiku MwangiExecutive DirectorPT$68,000$68,000

Board Members and Trustees

NameTitle
Nancy DoughertyPresident
Donna LazorickVice President
Art FitzgeraldBoard Member
Creighton PeetBoard Member
Kathleen Smith McilwainBoard Member
Louis FazenBoard Member
Mary SchwartzBoard Member
Richard JensenBoard Member
Constance MontrossClerk
Wilson MuragaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$308,612
Program Service Revenue
$0
Investment Income
$1,805
Other Revenue
$0
All Other Contributions
$308,612
Change in Net Assets
$81,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$113,374
Salaries, Compensation, and Employee Benefits$74,711
Other Expenses$41,278
Total Fundraising Expense$33,172
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$113,374--$113,374
Other Salaries and Wages$28,569$21,159$19,588$69,316
Occupancy-$9,000$20$9,020
Advertising--$7,760$7,760
Payroll Taxes$2,158$1,618$1,619$5,395
Information Technology--$2,645$2,645
Insurance-$2,288-$2,288
Fees for Services Accounting-$2,053-$2,053
Other Expenses$225$954$1,460$1,179
Conferences and Meetings-$633-$633
Depreciation Depletion-$294-$294
Travel$263--$263
Fees for Services Other--$80$80
Total Functional Expenses$148,425$47,766$33,172$229,363
International Activity

International Summary

Offices
1
Employees
7
Spending
$110,674

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram servicesScholarships17$110,674
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Draft copy of the federal form 990 is provided to the members who are on the board of directors at the time the form is available for review.board members have two weeks to review. Comments and suggesttions from board members are compiled by the executive director and reviewed by the executive director and the finance committee. Changes deemed appropriate are reflected in the final federal form 990 submitted to the irs.

Conflict of interest policy compliance Part VI line 12C

Gtls programs benefit girls in east africa and gtls board is exclusively based in the usa with no business interests in east africa. For this reason conflicts of interest are unlikely however, the gtl governance committee chair reviews the gtl conflict of interest policies with all board members and board members are required to sign a form either declaring any conflicts of interest or declaring no conflicts of interest.

Other officer or key employee compensation Part VI line 15B

The executive board of the committee used compatibility data published by the third sector new england to develop recommendations regarding the eds compensation, which must be approved by the board. Ed compensation is reviewed during the annual ed evaluation. When applicable all other salaries are determined by the executive director and reflected in the budget which is approved by the board.

Governing documents etc available to public Part VI line 19

Gtls form 990s are on our website. Gtls governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Growth Through Learning Inc
EIN
04-3372808
Address
PO BOX 390975, Cambridge, MA 02139

Signing Officer

Name
Donna Lazorick
Title
Vice President
Phone
6176845572
Signed
2016-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanjiku Mwangi
Formed
1997
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
10

Preparer

Firm
Nicolas E DiDonato CPA LLC
Address
81 Middle Street, Concord, MA 01742
Preparer
Nicolas E DiDonato CPA
Phone
9786372078
Supplemental Narrative

Additional Explanations

General explanation attachment

Part VI Section B Line 14GTL HAD A BOARD APPROVED DOCUMENT RETENTION POLICY AS PART OF OUR BY LAWS UNIL JUNE 2015. IN JUNE 2015, THE BY LAWS WERE REVIEWED AND THIS SECTION WAS TAKEN OUT. A NEW DOCUMENT RETENTION POLICY IS BEING DRAFTED, BUT HAS YET BEEEN APPROVED BY THE BOARD. PART 1 SUMMARY MISSION STATEMENTGROWTH THROUGH LEARNING IS A SECULAR ORGANIZATION THAT SUPPORTS EDUCATION AND DEVELOPMENT BY PROVIDING FULL SCHOLARSHIPS TO SECONDARY SCHOOLS FOR BRIGHT YOUNG WOMEN IN KENYA, TANZANIA, AND, UGANDA WHO WOULD OTHERWISE BE UNABLE TO AFFORD AN EDUCATION. WE ARE DEDICATED TO INCREASING CROSS-CULTURAL AND TRIBAL DIVERSITY IN EAST AFRICA THROUGH THE SCHOLARSHIPS WE AWARD AND TO EDUCATING PEOPLE IN THE UNITED STATES ABOUT THE CHALLENGES AND THE POTENTIAL OF WOMEN IN EAST AFRICA. Part I Line 20 THERE ARE 2 REASONS WHY GTL MAINTAINS THESE ASSETS 1 WHEN GTL ACCEPTS AN APPLICATION FOR A GTL SCHOLARSHIP WE ARE COMMITTING TO SUPPORT THAT GIRL THROUGH SECONDARY SCHOOL WHICH CAN BE 6 YEARS IN UGANDA AND TANZANIA AND 4 YEARS IN KENYA. GTL MAINTAINS A RESERVE FUND EQUAL TO AT LEAST ONE YEARS WORTH OF SCHOLARSHIPS TO ENSURE THAT ALL SCHOLARSHIP RECIPIENTS CAN RELY ON AT LEAST ONE ADDITIONAL YEAR OF EDUCATION SHOULD GTLS FUNDING BE REDUCED. THIS PROVIDES GTLS SCHOLARSHIP RECIPIENTS WITH ONE YEAR TO SEEK ANOTHER MEANS OF SUPPORT FOR THEIR EDUCATION SHOULD GTL NOT BE ABLE TO CONTINUE SUCH SUPPORT. 2 WHILE DONATIONS COMES THROUGHOUT THE YEAR GTLS SCHOLARSHIPS ARE USUALLY PAID AT THE BEGINNING OF THE CALENDAR YEAR THE ASSETS SHOWN ARE AS OF THE END OF THE FISCAL YEAR 6/30.

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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SCHOLARSHIPS
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ACCRUAL ACCOUNTING METHOD, FUNDS ARE WIRED DIRECTLY TO EDUCATIONAL INSTITUTIONS TO COVER THE SCHOOL FEES FOR SPECIFIC GIRLS SPONSORED BY GTL. THE AMOUNT OF THE FEES IS SET BY THE SCHOOLS AND MONEY IS WIRED BASED ON THE PRO FORMA INVOICES SENT TO GTL PRIOR TO THE BANK WIRE. THE SCHOOLS PROVIDE RECEIPTS ONCE THEY RECEIVE THE MONEY IN THEIR BANK ACCOUNTS. THE FUNDS PROVIDED SCHOLARSHIPS TO 187 GIRLS FOR A TOTAL OF $110,674. A TOTAL OF $2,700 IN STIPENDS WAS PAID TO OUR VOLUNTEER AGENTS IN EAST AFRICA.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Accounting Method (Part II, line 1)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT COPY OF THE FEDERAL FORM 990 IS PROVIDED TO THE MEMBERS WHO ARE ON THE BOARD OF DIRECTORS AT THE TIME THE FORM IS AVAILABLE FOR REVIEW.BOARD MEMBERS HAVE TWO WEEKS TO REVIEW. COMMENTS AND SUGGESTTIONS FROM BOARD MEMBERS ARE COMPILED BY THE EXECUTIVE DIRECTOR AND REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE. CHANGES DEEMED APPROPRIATE ARE REFLECTED IN THE FINAL FEDERAL FORM 990 SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GTLS PROGRAMS BENEFIT GIRLS IN EAST AFRICA AND GTLS BOARD IS EXCLUSIVELY BASED IN THE USA WITH NO BUSINESS INTERESTS IN EAST AFRICA. FOR THIS REASON CONFLICTS OF INTEREST ARE UNLIKELY HOWEVER, THE GTL GOVERNANCE COMMITTEE CHAIR REVIEWS THE GTL CONFLICT OF INTEREST POLICIES WITH ALL BOARD MEMBERS AND BOARD MEMBERS ARE REQUIRED TO SIGN A FORM EITHER DECLARING ANY CONFLICTS OF INTEREST OR DECLARING NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD OF THE COMMITTEE USED COMPATIBILITY DATA PUBLISHED BY THE THIRD SECTOR NEW ENGLAND TO DEVELOP RECOMMENDATIONS REGARDING THE EDS COMPENSATION, WHICH MUST BE APPROVED BY THE BOARD. ED COMPENSATION IS REVIEWED DURING THE ANNUAL ED EVALUATION. WHEN APPLICABLE ALL OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND REFLECTED IN THE BUDGET WHICH IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GTLS FORM 990S ARE ON OUR WEBSITE. GTLS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Part VI Section B Line 14GTL HAD A BOARD APPROVED DOCUMENT RETENTION POLICY AS PART OF OUR BY LAWS UNIL JUNE 2015. IN JUNE 2015, THE BY LAWS WERE REVIEWED AND THIS SECTION WAS TAKEN OUT. A NEW DOCUMENT RETENTION POLICY IS BEING DRAFTED, BUT HAS YET BEEEN APPROVED BY THE BOARD. PART 1 SUMMARY MISSION STATEMENTGROWTH THROUGH LEARNING IS A SECULAR ORGANIZATION THAT SUPPORTS EDUCATION AND DEVELOPMENT BY PROVIDING FULL SCHOLARSHIPS TO SECONDARY SCHOOLS FOR BRIGHT YOUNG WOMEN IN KENYA, TANZANIA, AND, UGANDA WHO WOULD OTHERWISE BE UNABLE TO AFFORD AN EDUCATION. WE ARE DEDICATED TO INCREASING CROSS-CULTURAL AND TRIBAL DIVERSITY IN EAST AFRICA THROUGH THE SCHOLARSHIPS WE AWARD AND TO EDUCATING PEOPLE IN THE UNITED STATES ABOUT THE CHALLENGES AND THE POTENTIAL OF WOMEN IN EAST AFRICA. Part I Line 20 THERE ARE 2 REASONS WHY GTL MAINTAINS THESE ASSETS 1 WHEN GTL ACCEPTS AN APPLICATION FOR A GTL SCHOLARSHIP WE ARE COMMITTING TO SUPPORT THAT GIRL THROUGH SECONDARY SCHOOL WHICH CAN BE 6 YEARS IN UGANDA AND TANZANIA AND 4 YEARS IN KENYA. GTL MAINTAINS A RESERVE FUND EQUAL TO AT LEAST ONE YEARS WORTH OF SCHOLARSHIPS TO ENSURE THAT ALL SCHOLARSHIP RECIPIENTS CAN RELY ON AT LEAST ONE ADDITIONAL YEAR OF EDUCATION SHOULD GTLS FUNDING BE REDUCED. THIS PROVIDES GTLS SCHOLARSHIP RECIPIENTS WITH ONE YEAR TO SEEK ANOTHER MEANS OF SUPPORT FOR THEIR EDUCATION SHOULD GTL NOT BE ABLE TO CONTINUE SUCH SUPPORT. 2 WHILE DONATIONS COMES THROUGHOUT THE YEAR GTLS SCHOLARSHIPS ARE USUALLY PAID AT THE BEGINNING OF THE CALENDAR YEAR THE ASSETS SHOWN ARE AS OF THE END OF THE FISCAL YEAR 6/30.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.10$0.00$6.10$4.46$3.92$0.54
2024Detailed filing. Detailed filing data is available for this year.$5.56$0.00$5.56$2.92$3.84$0.91
2023Detailed filing. Detailed filing data is available for this year.$6.47$0.00$6.47$3.27$3.71$0.43
2022Detailed filing. Detailed filing data is available for this year.$6.91$0.00$6.91$4.10$4.11$0.01
2021Detailed filing. Detailed filing data is available for this year.$7.10$0.19$6.91$4.88$1.75$3.14
2020Detailed filing. Detailed filing data is available for this year.$3.93$0.16$3.78$3.07$2.97$0.10
2019Detailed filing. Detailed filing data is available for this year.$3.69$0.02$3.67$1.71$3.25$1.55
2018Detailed filing. Detailed filing data is available for this year.$5.24$0.02$5.22$4.61$2.77$1.85
2017Detailed filing. Detailed filing data is available for this year.$3.57$0.19$3.38$2.80$2.70$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.14$3.28$3.10$2.29$0.81
2015Summary only. Only limited summary data is available for this year.$2.56$0.10$2.46$2.64$2.45$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.32$0.04$2.28$3.05$3.13$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.03$2.35$2.78$3.19$0.41
2012Summary only. Only limited summary data is available for this year.$2.80$0.04$2.77$3.58$4.14$0.55
2011Summary only. Only limited summary data is available for this year.$3.32$0.00$3.32$2.87$2.88$0.01