Civic Intelligence

Operation Classroom Inc.

990 • Fiscal year 2020 • EIN 20-2128210

Jan 01, 2020 to Dec 31, 2020 • Filed on May 25, 2021

359 S Franklin StValparaiso, IN 46383

(219) 405-5821

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

80th percentile

32%

Higher net margin than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$17,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

77%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

-4.9%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$226,885

Up $98,585 (+77%) from 2019

Net Assets

Up

$225,574

Up $98,763 (+78%) from 2019

Liabilities

Down

$1,311

Down $178 (-12%) from 2019

Revenue

Down

$305,290

Down $15,831 (-4.9%) from 2019

Expenses

Down

$206,527

Down $234,108 (-53%) from 2019

Net Income

Up

$98,763

Up $218,277 (+183%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $77,552Liabilities 2010: $732Net Assets 2010: $76,8202010Assets 2011: $65,787Liabilities 2011: $816Net Assets 2011: $64,9712011Assets 2012: $36,177Liabilities 2012: $1,287Net Assets 2012: $34,8902012Assets 2013: $129,442Liabilities 2013: $0Net Assets 2013: $129,4422013Assets 2014: $140,144Liabilities 2014: $185Net Assets 2014: $139,9592014Assets 2015: $102,463Liabilities 2015: $761Net Assets 2015: $101,7022015Assets 2016: $127,491Liabilities 2016: $571Net Assets 2016: $126,9202016Assets 2017: $112,155Liabilities 2017: $562Net Assets 2017: $111,5932017Assets 2018: $247,424Liabilities 2018: $1,099Net Assets 2018: $246,3252018Assets 2019: $128,300Liabilities 2019: $1,489Net Assets 2019: $126,8112019Assets 2020: $226,885Liabilities 2020: $1,311Net Assets 2020: $225,5742020Assets 2024: $209,587Net Assets 2024: $209,5872024

Highlighted filing

2020

Assets$226,885
Liabilities$1,311
Net Assets$225,574

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $640,142Expenses 2010: $679,496Net Income 2010: -$39,3542010Revenue 2011: $796,782Expenses 2011: $808,631Net Income 2011: -$11,8492011Revenue 2012: $739,657Expenses 2012: $769,738Net Income 2012: -$30,0812012Revenue 2013: $528,542Expenses 2013: $433,990Net Income 2013: $94,5522013Revenue 2014: $439,136Expenses 2014: $428,619Net Income 2014: $10,5172014Revenue 2015: $368,856Expenses 2015: $407,113Net Income 2015: -$38,2572015Revenue 2016: $204,158Expenses 2016: $178,940Net Income 2016: $25,2182016Revenue 2017: $224,760Expenses 2017: $240,087Net Income 2017: -$15,3272017Revenue 2018: $408,137Expenses 2018: $273,405Net Income 2018: $134,7322018Revenue 2019: $321,121Expenses 2019: $440,635Net Income 2019: -$119,5142019Revenue 2020: $305,290Expenses 2020: $206,527Net Income 2020: $98,7632020Revenue 2024: $191,381Expenses 2024: $131,500Net Income 2024: $59,8812024

Highlighted filing

2020

Revenue$305,290
Expenses$206,527
Net Income$98,763
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 25, 2021
Return Version
2020v4.0
Gross Receipts
$305,290
Mission and Program Overview

Mission

Operation classroom is a mission program that supports christian-based education and health care in the united methodist annual conferences in liberia and sierra leone, africa.

Operation classroom is a mission program that supports christian-based education and health care in the united methodist annual conferences in liberia and sierra leone, west africa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,300$226,885▲ $98,585
Rtn Earn Endowment Incm Other Fnds$126,811$225,574▲ $98,763
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$128,300$226,885▲ $98,585
Other Assets Total-$0-
Liabilities
Other Liabilities$1,489$1,311▼ $178
Total Liabilities$1,489$1,311▼ $178
Net Assets / Fund Balance
Total Net Assets Fund Balance$126,811$225,574▲ $98,763
Total Liabilities and Net Assets / Fund Balance$128,300$226,885▲ $98,585
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Monty C BarkerPresident & CEOPT$17,500$17,500

Board Members and Trustees

NameTitle
Bonnie AlbertChairman
Josie KokerVice Chair
Rita Gaither-gantSecretary
Manet ShettleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$305,290
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$305,290
Change in Net Assets
$98,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$153,470
Other Expenses$35,557
Salaries, Compensation, and Employee Benefits$17,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$153,470--$153,470
Current Officers, Directors, Trustees, and Key Employees-$17,500-$17,500
Fees for Services Accounting-$9,563-$9,563
Travel$3,917$11-$3,928
Insurance-$2,949-$2,949
Advertising-$1,860-$1,860
Other Expenses$15,390$611-$611
Office Expenses-$-567-$-567
Total Functional Expenses$172,777$33,750$0$206,527
International Activity

International Summary

Spending
$172,777

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
Sierra Leone - AfricaProgram ServicesHealthcare/education00$151,365
Liberia - Sub Saharn AfricaProgram ServicesHealthcare/education00$21,412
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,311
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
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, Part VI, Line 11B: Form 990 Review Process

A draft of the form 990 and schedules was distributed to board members for review and comment prior to filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A committee comprised of members of the board of directors reviews the compensation package of the executive director, determines the appropiate level of compensation, and recommends the same to the board of directors for approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990 and applicable governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Operation Classroom Inc
EIN
20-2128210
Phone
2194055821
Address
359 S FRANKLIN ST, VALPARAISO, IN 46383

Signing Officer

Name
Robert Coolman
Title
President & CEO
Signed
2021-05-25
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
21

Preparer

Firm
Kittredge & Zehner Pc
Address
209 S Calumet Road Suite 1, Chesterton, IN 46304
Preparer
Paula K Smithart CPA
Phone
2199268836
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01311
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt01311
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt021412
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1151365
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0LIBERIA - SUB SAHARN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SIERRA LEONE - AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0HEALTHCARE/EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1HEALTHCARE/EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt019114
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt146950
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1WIRE TRANSFER
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt049
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt197
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0LIBERIA
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt1SIERRA LEONE
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0EDUCATIONAL
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1EDUCATIONAL & WORK STUDY
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt02098
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt1200
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt269126
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt312996
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt42486
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt5500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSF
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFR
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANSF
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3WIRE TRANSF
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt4WIRE TRANSF
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt5WIRE TRANSF
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SCHOOL COSTS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1SCHOOL COSTS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2BUILD/EQUIP SCHOOL
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3HEALTHCARE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt4SCHOOL COSTS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt5SCHOOL COSTS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0LIBERIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1LIBERIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2SIERRA LEONE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3SIERRA LEONE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt4SIERRA LEONE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt5SIERRA LEONE
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0172777
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0REQUEST RECEIPT FOR FUNDS WIRED AND FOR EXPENDITURES. GENERALLY TAKE A TEAM OF VOLUNTEERS (MAY INCLUDE THE DIRECTOR,BOARD MEMBERS AND OTHER INTERESTED PARTIES) TWICE A YEAR TO VISIT THE EDUCATIONAL FACILITIES TO MONITOR THE PROGRESS OF THE ORGANIZATION'S MISSION.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1CASH BASIS
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2REPORTED ON A CASH BASIS
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 3f - Method of Accounting
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, Line 1 - Method of Accounting
IRS990ScheduleF/TotalOtherOrgCnt06
IRS990ScheduleF/TotalSpentAmt0172777
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 AND SCHEDULES WAS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMMITTEE COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR, DETERMINES THE APPROPIATE LEVEL OF COMPENSATION, AND RECOMMENDS THE SAME TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 AND APPLICABLE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0128300
IRS990/TotalAssetsEOYAmt0226885
IRS990/TotalAssetsGrp/BOYAmt0128300
IRS990/TotalAssetsGrp/EOYAmt0226885
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0305290
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172777
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206527
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01489
IRS990/TotalLiabilitiesEOYAmt01311
IRS990/TotalLiabilitiesGrp/BOYAmt01489
IRS990/TotalLiabilitiesGrp/EOYAmt01311
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0126811
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225574
IRS990/TotalProgramServiceExpensesAmt0172777
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt017500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305290
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0128300
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0226885
IRS990/TravelGrp/ManagementAndGeneralAmt011
IRS990/TravelGrp/ProgramServicesAmt03917
IRS990/TravelGrp/TotalAmt03928
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0359 S FRANKLIN ST
IRS990/USAddress/CityNm0VALPARAISO
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046383
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013

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