Civic Intelligence

Challenger Learning Center of Orleans Niagara and Erie Counties I

990 • Fiscal year 2024 • EIN 20-4596844

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 31, 2025

160 Washburn StreetLockport, NY 14094

(716) 434-3196

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • NTEE B99 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2024 filings • NTEE B99 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-4.5%

Higher net margin than 30% of similar nonprofits.

2024 filings • NTEE B99 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$25,090

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2024 filings • NTEE B99 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-22%

Faster asset growth than 27% of similar nonprofits.

2024 filings • NTEE B99 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

5.6%

Faster revenue growth than 53% of similar nonprofits.

2024 filings • NTEE B99 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$62,355

Down $17,973 (-22%) from 2023

Net Assets

Down

$52,529

Down $19,189 (-27%) from 2023

Liabilities

Up

$9,826

Up $1,216 (+14%) from 2023

Revenue

Up

$155,858

Up $8,262 (+5.6%) from 2023

Expenses

Down

$162,820

Down $14,511 (-8.2%) from 2023

Net Income

Up

-$6,962

Up $22,773 (+77%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2013: $6,470Net Assets 2013: $6,4702013Assets 2014: $4,748Net Assets 2014: $4,7482014Assets 2015: $242,788Liabilities 2015: $250,000Net Assets 2015: -$7,2122015Assets 2016: $269,036Liabilities 2016: $3,000Net Assets 2016: $266,0362016Assets 2017: $250,132Liabilities 2017: $3,000Net Assets 2017: $247,1322017Assets 2018: $478,568Liabilities 2018: $13,004Net Assets 2018: $465,5642018Assets 2019: $369,312Liabilities 2019: $9,204Net Assets 2019: $360,1082019Assets 2020: $259,235Liabilities 2020: $11,983Net Assets 2020: $247,2522020Assets 2021: $173,341Liabilities 2021: $6,555Net Assets 2021: $166,7862021Assets 2022: $116,646Liabilities 2022: $3,254Net Assets 2022: $113,3922022Assets 2023: $80,328Liabilities 2023: $8,610Net Assets 2023: $71,7182023Assets 2024: $62,355Liabilities 2024: $9,826Net Assets 2024: $52,5292024

Highlighted filing

2024

Assets$62,355
Liabilities$9,826
Net Assets$52,529

Operations Trend

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

$400K$200K$0-$200KRevenue 2013: $57,169Expenses 2013: $50,699Net Income 2013: $6,4702013Revenue 2014: $110,422Expenses 2014: $112,144Net Income 2014: -$1,7222014Revenue 2015: $27,373Expenses 2015: $89,333Net Income 2015: -$61,9602015Revenue 2016: $371,338Expenses 2016: $56,086Net Income 2016: $315,2522016Revenue 2017: $69,483Expenses 2017: $88,387Net Income 2017: -$18,9042017Revenue 2018: $176,041Expenses 2018: $132,384Net Income 2018: $43,6572018Revenue 2019: $119,497Expenses 2019: $153,715Net Income 2019: -$34,2182019Revenue 2020: $120,019Expenses 2020: $156,725Net Income 2020: -$36,7062020Revenue 2021: $144,577Expenses 2021: $159,794Net Income 2021: -$15,2172021Revenue 2022: $123,776Expenses 2022: $165,368Net Income 2022: -$41,5922022Revenue 2023: $147,596Expenses 2023: $177,331Net Income 2023: -$29,7352023Revenue 2024: $155,858Expenses 2024: $162,820Net Income 2024: -$6,9622024

Highlighted filing

2024

Revenue$155,858
Expenses$162,820
Net Income-$6,962
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$155,858
Mission and Program Overview

Mission

The organization is a living memorial dedicated to educating students in science, mathematics and engineering.

The organization is a living memorial dedicated to educating students in science, mathematics and engineering. Born out of the tragedy that took the lives of the challenger crew on january 28th, 1986, challenger learning centers were created by the families of the crew as a living memorial to their spirit of exploration. The families knew that a lasting memorial, dedicated to educating students in science, math, and engineering, could play a vital role in america's future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$52,779$31,240▼ $21,539
Cash and Non-Interest-Bearing Accounts$17,549$21,115▲ $3,566
Total Assets$80,328$62,355▼ $17,973
Other Assets Total$10,000$10,000→ $0
Liabilities
Deferred Revenue$5,000$5,000→ $0
Other Liabilities$3,000$3,000→ $0
Accounts Payable and Accrued Expenses$610$1,826▲ $1,216
Total Liabilities$8,610$9,826▲ $1,216
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$71,718$52,529▼ $19,189
Total Net Assets Fund Balance$71,718$52,529▼ $19,189
Total Liabilities and Net Assets / Fund Balance$80,328$62,355▼ $17,973

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,123$297,192$300,315
Other Land Buildings$4,581$86,907$91,488
Leasehold Improvements$23,536$28,129$51,665
Other Assets Org$10,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael SchianExecutive DiFT$25,090$25,090

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$38,845
Program Service Revenue
$85,507
Investment Income
$3
Other Revenue
$31,503
All Other Contributions
$38,845
Change in Net Assets
$-6,962

Audited Revenue Reconciliation

Revenue per Audited Statements
$155,858
Total Revenue per Audited Statements
$155,858
Total Revenue per Form 990
$155,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,361
Salaries, Compensation, and Employee Benefits$73,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,546$10,849-$43,395
Current Officers, Directors, Trustees, and Key Employees$18,818$6,272-$25,090
Depreciation Depletion$20,534$1,556-$22,090
Insurance$5,887$1,963-$7,850
Payroll Taxes$3,730$1,244-$4,974
Occupancy$2,609$870-$3,479
Fees for Services Accounting$2,069$690-$2,759
All Other Expenses$981$270-$1,251
Office Expenses$755$252-$1,007
Advertising$622$208-$830
Other Expenses$532$178-$710
Travel$469$156-$625
Total Functional Expenses$137,972$24,848$0$162,820

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$162,820
Expenses per Audited Statements$162,269
Total Expenses per Audited Statements$162,269
Expenses Not Reported on Financial Statements$551
Other Expense Adjustments$551
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Debt$3,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the board of directors and questions are directed to the treasurer or the accountants.

Form 990, Page 6, Part VI, Line 12C

In accordance with the organizations conflict of interest policy, each officer and member of the board of director's shall annually complete a form that affirms that: a) such person has received a copy of the conflict of interest policy, b) has read and understand the policy, c) has agreed to comply with the policy, d) understands that in order to maintain its federal exemption, it must engage primarily in activities which accomplish its exempt purpose.

Form 990, Page 6, Part VI, Line 15A

Compensation of executive director and other employees is reviewed and approved by board of directors

Form 990, Page 6, Part VI, Line 15B

Compensation of executive director and other employees is reviewed and approved by board of directors

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Challenger Learning Center of
EIN
20-4596844
Phone
7164343196
Address
160 WASHBURN STREET, LOCKPORT, NY 14094

Signing Officer

Name
Steven Cotten
Title
Chairman
Phone
7162082404
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Cotten
Formed
2006
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
12

Preparer

Firm
Sbfr Partners Cpas Llp
Address
2425 SWEET HOME ROAD, AMHERST, NY 14228
Preparer
Nicholas Harris CPA
Phone
5853439437
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book tax depr. Difference 552 expenses recorded on 990t -12,779 total -12,227

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Rent on 990t 0 utilities on 990t 0 office on 990t 0 wages on 990t 0 payroll taxes on 990t 0 insurance on 990t 0 professional fees on 990t 0 nys taxes on 990t 0

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 551

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENT ON 990T 0 UTILITIES ON 990T 0 OFFICE ON 990T 0 WAGES ON 990T 0 PAYROLL TAXES ON 990T 0 INSURANCE ON 990T 0 PROFESSIONAL FEES ON 990T 0 NYS TAXES ON 990T 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 551
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND QUESTIONS ARE DIRECTED TO THE TREASURER OR THE ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN ACCORDANCE WITH THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, EACH OFFICER AND MEMBER OF THE BOARD OF DIRECTOR'S SHALL ANNUALLY COMPLETE A FORM THAT AFFIRMS THAT: A) SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND UNDERSTAND THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, D) UNDERSTANDS THAT IN ORDER TO MAINTAIN ITS FEDERAL EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES IS REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES IS REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK TAX DEPR. DIFFERENCE 552 EXPENSES RECORDED ON 990T -12,779 TOTAL -12,227
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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