Civic Intelligence

The Society for Classical Learning

990 • Fiscal year 2022 • EIN 20-4497372

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

3400 Brook RoadRichmond, VA 23227

(833) 829-5935

Siviq Scores

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

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

40th percentile

1.9%

Higher net margin than 40% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$182,220

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

81st percentile

46%

Faster revenue growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$241,830

Up $27,687 (+13%) from 2021

Net Assets

Up

$238,039

Up $23,966 (+11%) from 2021

Liabilities

Up

$3,791

Up $3,721 (+5316%) from 2021

Revenue

Up

$1,287,527

Up $406,458 (+46%) from 2021

Expenses

Up

$1,263,559

Up $426,580 (+51%) from 2021

Net Income

Down

$23,968

Down $20,122 (-46%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $25,735Liabilities 2011: $02011Assets 2012: $40,046Liabilities 2012: $02012Assets 2013: $44,983Liabilities 2013: $0Net Assets 2013: $44,9832013Assets 2014: $97,238Liabilities 2014: $0Net Assets 2014: $97,2382014Assets 2015: $54,634Liabilities 2015: $0Net Assets 2015: $54,6342015Assets 2016: $67,056Liabilities 2016: $0Net Assets 2016: $67,0562016Assets 2017: $135,380Liabilities 2017: $0Net Assets 2017: $135,3802017Assets 2018: $149,154Liabilities 2018: $0Net Assets 2018: $149,1542018Assets 2019: $206,861Liabilities 2019: $2,196Net Assets 2019: $204,6652019Assets 2020: $172,644Liabilities 2020: $2,663Net Assets 2020: $169,9812020Assets 2021: $214,143Liabilities 2021: $70Net Assets 2021: $214,0732021Assets 2022: $241,830Liabilities 2022: $3,791Net Assets 2022: $238,0392022Assets 2023: $124,319Liabilities 2023: $2,551Net Assets 2023: $121,7682023Assets 2024: $328,291Liabilities 2024: $64,079Net Assets 2024: $264,2122024

Highlighted filing

2022

Assets$241,830
Liabilities$3,791
Net Assets$238,039

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $77,785Expenses 2011: $75,847Net Income 2011: $1,9382011Revenue 2012: $121,147Expenses 2012: $106,836Net Income 2012: $14,3112012Revenue 2013: $212,363Expenses 2013: $207,426Net Income 2013: $4,9372013Revenue 2014: $297,357Expenses 2014: $245,102Net Income 2014: $52,2552014Revenue 2015: $270,622Expenses 2015: $313,226Net Income 2015: -$42,6042015Revenue 2016: $334,497Expenses 2016: $322,075Net Income 2016: $12,4222016Revenue 2017: $384,831Expenses 2017: $316,507Net Income 2017: $68,3242017Revenue 2018: $295,075Expenses 2018: $281,301Net Income 2018: $13,7742018Revenue 2019: $474,879Expenses 2019: $419,368Net Income 2019: $55,5112019Revenue 2020: $449,594Expenses 2020: $484,278Net Income 2020: -$34,6842020Revenue 2021: $881,069Expenses 2021: $836,979Net Income 2021: $44,0902021Revenue 2022: $1,287,527Expenses 2022: $1,263,559Net Income 2022: $23,9682022Revenue 2023: $1,854,661Expenses 2023: $1,970,934Net Income 2023: -$116,2732023Revenue 2024: $1,357,631Expenses 2024: $1,215,187Net Income 2024: $142,4442024

Highlighted filing

2022

Revenue$1,287,527
Expenses$1,263,559
Net Income$23,968
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,287,527
Mission and Program Overview

Mission

Promoting the cultural benefits of the classical, christian tradition by providing leadership & support opportunities for the exchange of ideas and standards of excellence for educators and schools.

Hosting conferences for educators who serve in classical schools to exchange ideas and standards of excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$154,312$241,830▲ $87,518
Rtn Earn Endowment Incm Other Fnds$214,073$238,039▲ $23,966
Prepaid Expenses and Deferred Charges$8,875$0▼ $8,875
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$214,143$241,830▲ $27,687
Other Assets Total$50,956$0▼ $50,956
Liabilities
Unsecured Notes Loans Payable$70$3,791▲ $3,721
Total Liabilities$70$3,791▲ $3,721
Net Assets / Fund Balance
Total Net Assets Fund Balance$214,073$238,039▲ $23,966
Total Liabilities and Net Assets / Fund Balance$214,143$241,830▲ $27,687
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric CookChairmanPT$182,220$182,220
William Davies OwensEmployeeFT$147,100$147,100

Board Members and Trustees

NameTitle
Peter BaurVice President & Director
Derek LewisDirector
Kevin ClarkDirector
Neil AndersonDirector
Russ GreggDirector
Travis KochDirector
David DienerSecretary and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$686,863
Program Service Revenue
$600,664
Investment Income
$0
Other Revenue
$0
All Other Contributions
$292,283
Change in Net Assets
$23,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$649,342
Other Expenses$613,213
Professional Fundraising Fees$1,004
Total Fundraising Expense$1,004
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$151,964$209,855-$361,819
Other Salaries and Wages$177,465$59,155-$236,620
Conferences and Meetings$162,515$39,299-$201,814
Travel$34,951$108,749-$143,700
Fees for Services Other-$77,134-$77,134
Payroll Taxes$29,891$14,180-$44,071
Information Technology-$31,582-$31,582
Office Expenses-$21,553-$21,553
Fees for Services Legal-$9,843-$9,843
Advertising$8,608--$8,608
Other Employee Benefits-$6,832-$6,832
Insurance-$4,093-$4,093
Fees for Services Accounting-$2,500-$2,500
Occupancy-$1,933-$1,933
Other Expenses-$1,858-$1,858
All Other Expenses-$1,227-$1,227
Fees for Services Professional Fundraising--$1,004$1,004
Total Functional Expenses$565,394$697,161$1,004$1,263,559
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,004
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Copies of form 990 are delivered to current board members to be reviewed by each member prior to filing the return.

Form 990, Part VI, Section C, Line 19

Information is available upon request by contacting the society for classical learning at 3400 brook rd, richmond, va 23227

Filing and Contact Details

Filer

Filer Name
The Society for Classical Learning
EIN
20-4497372
Phone
8338295935
Address
3400 BROOK ROAD, RICHMOND, VA 23227

Signing Officer

Name
Leslie Moeller
Title
Chairman
Phone
8338295935
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Cook
Formed
2002
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
28

Preparer

Firm
Kositzka Wicks and Company
Address
4405 COX ROAD SUITE 200, GLEN ALLEN, VA 23060
Preparer
Kimberley D Vanhuss CPA
Phone
8048551200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING -2.

Raw XML AppendixShowing 400 of 431 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0239926
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0222102
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0474879
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0295075
IRS990ScheduleA/Total509Grp/TotalAmt03388144
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01287527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0881069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0449594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0474879
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0295075
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF FORM 990 ARE DELIVERED TO CURRENT BOARD MEMBERS TO BE REVIEWED BY EACH MEMBER PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION IS AVAILABLE UPON REQUEST BY CONTACTING THE SOCIETY FOR CLASSICAL LEARNING AT 3400 BROOK RD, RICHMOND, VA 23227
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING -2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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IRS990/UnrelatedBusIncmOverLimitInd00
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.06$0.26$1.36$1.22$0.14
2023Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$1.85$1.97$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.29$1.26$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.88$0.84$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.00$0.17$0.45$0.48$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.20$0.47$0.42$0.06
2018Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.30$0.28$0.01
2017Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.38$0.32$0.07
2016Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.33$0.32$0.01
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.27$0.31$0.04
2014Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.30$0.25$0.05
2013Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.21$0.21$0.00
2012Summary only. Only limited summary data is available for this year.$0.04$0.00$0.12$0.11$0.01
2011Summary only. Only limited summary data is available for this year.$0.03$0.00$0.08$0.08$0.00