Civic Intelligence

Stern Center for Language and Learning

990 • Fiscal year 2020 • EIN 22-2485793

Sep 01, 2019 to Aug 31, 2020 • Filed on Apr 28, 2022

183 Talcott RoadWilliston, VT 05495

(802) 878-2332

Siviq Scores

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

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$139,368

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

77th percentile

24%

Faster asset growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

39%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,351,154

Up $1,805,821 (+24%) from 2019

Net Assets

Up

$8,455,846

Up $1,257,102 (+17%) from 2019

Liabilities

Up

$895,308

Up $548,719 (+158%) from 2019

Revenue

Up

$4,929,851

Up $1,383,521 (+39%) from 2019

Expenses

Up

$4,168,834

Up $453,062 (+12%) from 2019

Net Income

Up

$761,017

Up $930,459 (+549%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,098,938Liabilities 2010: $171,435Net Assets 2010: $2,927,5032010Assets 2011: $4,480,602Liabilities 2011: $225,544Net Assets 2011: $4,255,0582011Assets 2012: $5,162,857Liabilities 2012: $1,016,036Net Assets 2012: $4,146,8212012Assets 2013: $5,310,639Liabilities 2013: $850,292Net Assets 2013: $4,460,3472013Assets 2014: $5,451,792Liabilities 2014: $833,344Net Assets 2014: $4,618,4482014Assets 2015: $6,714,123Liabilities 2015: $362,195Net Assets 2015: $6,351,9282015Assets 2016: $6,776,038Liabilities 2016: $363,986Net Assets 2016: $6,412,0522016Assets 2017: $7,467,596Liabilities 2017: $425,856Net Assets 2017: $7,041,7402017Assets 2018: $7,801,350Liabilities 2018: $530,930Net Assets 2018: $7,270,4202018Assets 2019: $7,545,333Liabilities 2019: $346,589Net Assets 2019: $7,198,7442019Assets 2020: $9,351,154Liabilities 2020: $895,308Net Assets 2020: $8,455,8462020Assets 2021: $10,369,952Liabilities 2021: $1,008,463Net Assets 2021: $9,361,4892021Assets 2022: $8,827,115Liabilities 2022: $416,010Net Assets 2022: $8,411,1052022Assets 2023: $8,854,071Liabilities 2023: $518,517Net Assets 2023: $8,335,5542023Assets 2024: $9,527,639Liabilities 2024: $690,646Net Assets 2024: $8,836,9932024

Highlighted filing

2020

Assets$9,351,154
Liabilities$895,308
Net Assets$8,455,846

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,596,6642010Expenses 2011: $3,772,8862011Expenses 2012: $3,981,9162012Expenses 2013: $3,445,5202013Revenue 2014: $3,084,163Expenses 2014: $3,163,670Net Income 2014: -$79,5072014Revenue 2015: $5,186,890Expenses 2015: $3,075,353Net Income 2015: $2,111,5372015Revenue 2016: $3,115,705Expenses 2016: $3,251,313Net Income 2016: -$135,6082016Revenue 2017: $3,807,723Expenses 2017: $3,438,565Net Income 2017: $369,1582017Revenue 2018: $3,683,685Expenses 2018: $3,543,942Net Income 2018: $139,7432018Revenue 2019: $3,546,330Expenses 2019: $3,715,772Net Income 2019: -$169,4422019Revenue 2020: $4,929,851Expenses 2020: $4,168,834Net Income 2020: $761,0172020Revenue 2021: $4,913,121Expenses 2021: $4,746,520Net Income 2021: $166,6012021Revenue 2022: $5,392,676Expenses 2022: $5,309,635Net Income 2022: $83,0412022Revenue 2023: $4,563,875Expenses 2023: $4,648,108Net Income 2023: -$84,2332023Revenue 2024: $4,374,190Expenses 2024: $4,584,949Net Income 2024: -$210,7592024

Highlighted filing

2020

Revenue$4,929,851
Expenses$4,168,834
Net Income$761,017
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Apr 28, 2022
Return Version
2019v5.0
Gross Receipts
$5,202,124
Mission and Program Overview

Mission

The stern center for language and learning is a nonprofit educational center dedicated to helping children and adults reach their full potential. Through high-quality direct service, professional learning, and research, we are committed to enriching the lives of learners because all great minds don't think alike

The stern center for language and learning is a nonprofit educational center dedicated to helping children and adults reach their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,512,777$5,379,220▲ $866,443
Land, Buildings, and Equipment, Net$1,505,574$1,462,231▼ $43,343
Pledges and Grants Receivable$450,397$1,133,484▲ $683,087
Cash and Non-Interest-Bearing Accounts$777,532$1,102,112▲ $324,580
Accounts Receivable$137,252$117,495▼ $19,757
Savings and Temporary Cash Investments$111,754$112,965▲ $1,211
Prepaid Expenses and Deferred Charges$22,197$17,872▼ $4,325
Total Assets$7,545,333$9,351,154▲ $1,805,821
Other Assets Total$27,850$25,775▼ $2,075
Liabilities
Mortgage Notes Payable Secured by Investment Property$93,167$547,614▲ $454,447
Accounts Payable and Accrued Expenses$161,147$220,827▲ $59,680
Deferred Revenue$92,275$126,867▲ $34,592
Total Liabilities$346,589$895,308▲ $548,719
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,661,510$7,546,378▲ $1,884,868
Net Assets Without Donor Restrictions$1,537,234$909,468▼ $627,766
Total Net Assets Fund Balance$7,198,744$8,455,846▲ $1,257,102
Total Liabilities and Net Assets / Fund Balance$7,545,333$9,351,154▲ $1,805,821

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,210,699$662,436$1,873,135
Equipment$103,532$464,366$567,898
Land$148,000-$148,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,866,060$678,766▲ $899,976$-222,000$6,189,271
2018$4,767,610$112,472▲ $226,276$-209,000$4,866,060
2017$4,536,651$70,515▲ $397,270$-205,500$4,767,610
2016$4,077,525$59,235▲ $602,556$-173,000$4,536,651
2015$4,075,074$36,829▲ $183,093$-207,000$4,077,525
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Blanche Podhajski PhdPresidentFT$126,050$13,318$139,368

Board Members and Trustees

NameTitle
Bud MeyersBoard Chair
Jon PizzagalliVice Chair
Adam WingDirector
Ann DemarleDirector
Bronwyn DunneDirector
Carol OdeDirector
Elaine PinckneyDirector
Jamie BrandonDirector
Justin MolsonDirector
Michael HealyDirector
Molly LoomisDirector
Tim NeileyDirector
Michael ShapiroCFO
Will BillingsSecretary
Ellie Kenworthy MedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,931,496
Program Service Revenue
$2,509,393
Investment Income
$405,110
Other Revenue
$83,852
All Other Contributions
$1,922,711
Change in Net Assets
$761,017

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$91,835Fair Market Value
Total Noncash Contributions5$91,835-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,896,585
Revenue Not Reported on Financial Statements
$33,266
Revenue Not Reported on Form 990
$496,085
Other Revenue Adjustments
$-265
Total Revenue per Audited Statements
$5,392,670
Total Revenue per Form 990
$4,929,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,932,634
Other Expenses$855,989
Grants and Similar Amounts Paid$380,211
Total Fundraising Expense$375,360
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,782,841$327,984$273,973$2,384,798
Other Employee Benefits$100,915$161,146$5,067$267,128
Grants to Domestic Orgs$259,342--$259,342
Office Expenses$190,178$20,631$15,338$226,147
Payroll Taxes$130,344$24,421$20,894$175,659
Conferences and Meetings$140,483$1,267$1,025$142,775
Grants to Domestic Individuals$120,869--$120,869
Fees for Services Other$77,649$33,597$2,821$114,067
Depreciation Depletion$82,435$16,106$7,417$105,958
Occupancy$79,781$13,192$7,125$100,098
Current Officers, Directors, Trustees, and Key Employees$15,574$15,574$31,148$62,296
Information Technology$39,551$4,746$2,280$46,577
Advertising$43,567-$517$44,084
Pension Plan Contributions$32,975$5,047$4,731$42,753
Fees for Service Investment Mgmnt Fees-$33,531-$33,531
Travel$21,629$1,520$1,965$25,114
Fees for Services Accounting-$6,000-$6,000
Interest$3,463$469$237$4,169
Other Expenses$2,596$566$290$3,452
Insurance$217$54$27$298
Fees for Services Legal-$264-$264
Total Functional Expenses$3,126,783$666,691$375,360$4,168,834

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,168,834
Total Expenses per Audited Statements$4,135,568
Expenses per Audited Statements$4,135,303
Expenses Not Reported on Financial Statements$33,531
Expenses Not Reported on Form 990$265
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Burlington School DistrictBurlington, VT-Prof. Learning$16,200
Addison Northwest Supervisory UnionVergennes, VT-Instruction$15,822
Essex Westford School DistrictEssex Jct, VT-Prof. Learning$13,312
Missisquoi Valley School DistrictSwanton, VT-Instruction$12,960
Champlain Valley School DistrictShelburne, VT-Prof. Learning$10,981
Wolcott Town SchoolWolcott, VT-Prof. Learning$8,303
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$265
Fundraising Gross Income$265
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Julia MolsonWife of Dir.EmployeeNo$20,956
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed and approved by the finance committee of the board of directors.

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

Addressed on an ongoing basis as needed. Management is close enough to the workings of the business that management has visibility into transactions that might be classified as conflict of interest.

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

The executive committee of the board of directors reviews and approves the executive director's compensation package. The board chair provides a signed letter.

Form 990, Page 6, Part VI, Line 19

The stern center makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Stern Center for Language and
EIN
22-2485793
Phone
8028782332
Address
183 TALCOTT ROAD, WILLISTON, VT 05495

Signing Officer

Name
Michael Shapiro
Title
CFO
Phone
8028782332
Signed
2022-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Shapiro
Formed
1983
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
14
Employees
75
Volunteers
25

Preparer

Firm
Jmm & Associates Pc
Address
336 WATER TOWER CIR STE 801, COLCHESTER, VT 05446
Preparer
Randall L Sargent CPA
Phone
8026555665
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The stern center for language and learning is a nonprofit educational center dedicated to helping children and adults reach their full potential. Through high-quality direct service, professional learning, and research, we are committed to enriching the lives of learners because all great minds don't think alike

Form 990, Page 1, Part I, Line 6

Volunteers for fundraising events and all members of the board of directors.

Form 990, Page 2, Part III, Line 3

There was a significant shift to online services. The organization had been slowly offering more online services prior to fy20 but the pandemic significantly sped up the timeline.

Form 990, Part XI, Line 9

Fundraising expenses 265 fundraising expenses -265

Financial Statement Notes

Schedule D, Page 3, Part X

The organization believes it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements.

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

Fundraising expenses -265

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

FUNDRAISING EXPENSES 265

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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04746
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IRS990/InsuranceGrp/FundraisingAmt027
IRS990/InsuranceGrp/ManagementAndGeneralAmt054
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IRS990/InsuranceGrp/TotalAmt0298
IRS990/InterestGrp/FundraisingAmt0237
IRS990/InterestGrp/ManagementAndGeneralAmt0469
IRS990/InterestGrp/ProgramServicesAmt03463
IRS990/InterestGrp/TotalAmt04169
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt04512777
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IRS990/MembersOrStockholdersInd0false
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IRS990/MissionDesc0THE STERN CENTER FOR LANGUAGE AND LEARNING IS A NONPROFIT EDUCATIONAL CENTER DEDICATED TO HELPING CHILDREN AND ADULTS REACH THEIR FULL POTENTIAL. THROUGH HIGH-QUALITY DIRECT SERVICE, PROFESSIONAL LEARNING, AND RESEARCH, WE ARE COMMITTED TO ENRICHING THE LIVES OF LEARNERS BECAUSE ALL GREAT MINDS DON'T THINK ALIKE
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01537234
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IRS990/OccupancyGrp/ManagementAndGeneralAmt013192
IRS990/OccupancyGrp/ProgramServicesAmt079781
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IRS990/OfficeExpensesGrp/FundraisingAmt015338
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0190178
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt025775
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05067
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0161146
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0100915
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0267128
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IRS990/OtherExpensesGrp/FundraisingAmt1290
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0576
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1566
IRS990/OtherExpensesGrp/ProgramServicesAmt02374
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01782841
IRS990/OtherSalariesAndWagesGrp/TotalAmt02384798
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt020894
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024421
IRS990/PayrollTaxesGrp/ProgramServicesAmt0130344
IRS990/PayrollTaxesGrp/TotalAmt0175659
IRS990/PensionPlanContributionsGrp/FundraisingAmt04731
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05047
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt032975
IRS990/PensionPlanContributionsGrp/TotalAmt042753
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0450397
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01133484
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022197
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017872
IRS990/PrincipalOfficerNm0MICHAEL SHAPIRO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
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IRS990/ProgramServiceRevenueGrp/Desc2EVALUATIONS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER SERVICES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1760853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2475045
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3267795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt423138
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1760853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2475045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3267795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt423138
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IRS990/PYContributionsGrantsAmt0996626
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IRS990/PYOtherExpensesAmt0779896
IRS990/PYOtherRevenueAmt046606
IRS990/PYProgramServiceRevenueAmt02372126
IRS990/PYRevenuesLessExpensesAmt0-169442
IRS990/PYSalariesCompEmpBnftPaidAmt02604197
IRS990/PYTotalExpensesAmt03715772
IRS990/PYTotalRevenueAmt03546330
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IRS990/RentalIncomeOrLossGrp/RealAmt028856
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IRS990/RevenueAmt02509393
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0650000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0446850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0736364
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0656721

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.$9.53$0.69$8.84$4.37$4.58$0.21
2023Summary only. Only limited summary data is available for this year.$8.85$0.52$8.34$4.56$4.65$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.83$0.42$8.41$5.39$5.31$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$1.01$9.36$4.91$4.75$0.17
2020Detailed filing. Detailed filing data is available for this year.$9.35$0.90$8.46$4.93$4.17$0.76
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.35$7.20$3.55$3.72$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.80$0.53$7.27$3.68$3.54$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$0.43$7.04$3.81$3.44$0.37
2016Detailed filing. Detailed filing data is available for this year.$6.78$0.36$6.41$3.12$3.25$0.14
2015Detailed filing. Detailed filing data is available for this year.$6.71$0.36$6.35$5.19$3.08$2.11
2014Summary only. Only limited summary data is available for this year.$5.45$0.83$4.62$3.08$3.16$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.85$4.46$3.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.16$1.02$4.15$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.23$4.26$3.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.17$2.93$3.60
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $5M-$10M nonprofits