Civic Intelligence

Royce Learning Center

990 • Fiscal year 2019 • EIN 23-7079608

Aug 01, 2018 to Jul 31, 2019 • Filed on Nov 11, 2019

4 Oglethorpe Professional BlvdSavannah, GA 31406

(912) 354-4047

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$2,503,616

Down $84,902 (-3.3%) from 2018

Net Assets

Up

$1,645,532

Up $35,774 (+2.2%) from 2018

Liabilities

Down

$858,084

Down $120,676 (-12%) from 2018

Revenue And Expenses

Revenue

Up

$1,759,266

Up $84,269 (+5.0%) from 2018

Expenses

Up

$1,723,492

Up $22,106 (+1.3%) from 2018

Net Income

Up

$35,774

Up $62,163 (+236%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,815,865Liabilities 2011: $1,247,598Net Assets 2011: $1,568,2672011Assets 2012: $2,751,344Liabilities 2012: $1,152,126Net Assets 2012: $1,599,2182012Assets 2013: $2,791,730Liabilities 2013: $1,112,403Net Assets 2013: $1,679,3272013Assets 2014: $2,646,198Liabilities 2014: $1,110,034Net Assets 2014: $1,536,1642014Assets 2016: $2,680,380Liabilities 2016: $1,079,578Net Assets 2016: $1,600,8022016Assets 2017: $2,666,884Liabilities 2017: $1,030,737Net Assets 2017: $1,636,1472017Assets 2018: $2,588,518Liabilities 2018: $978,760Net Assets 2018: $1,609,7582018Assets 2019: $2,503,616Liabilities 2019: $858,084Net Assets 2019: $1,645,5322019Assets 2020: $2,739,856Liabilities 2020: $1,141,737Net Assets 2020: $1,598,1192020Assets 2021: $2,205,237Liabilities 2021: $770,048Net Assets 2021: $1,435,1892021Assets 2022: $2,282,837Liabilities 2022: $837,723Net Assets 2022: $1,445,1142022Assets 2025: $1,929,168Liabilities 2025: $876,500Net Assets 2025: $1,052,6682025

Highlighted filing

2019

Assets$2,503,616
Liabilities$858,084
Net Assets$1,645,532

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,344,4852011Expenses 2012: $1,352,0172012Expenses 2013: $1,292,7822013Revenue 2014: $1,248,527Expenses 2014: $1,323,173Net Income 2014: -$74,6462014Revenue 2016: $1,532,204Expenses 2016: $1,466,098Net Income 2016: $66,1062016Revenue 2017: $1,581,749Expenses 2017: $1,546,404Net Income 2017: $35,3452017Revenue 2018: $1,674,997Expenses 2018: $1,701,386Net Income 2018: -$26,3892018Revenue 2019: $1,759,266Expenses 2019: $1,723,492Net Income 2019: $35,7742019Revenue 2020: $1,725,300Expenses 2020: $1,772,713Net Income 2020: -$47,4132020Revenue 2021: $1,863,122Expenses 2021: $1,743,953Net Income 2021: $119,1692021Revenue 2022: $1,771,253Expenses 2022: $1,761,328Net Income 2022: $9,9252022Revenue 2025: $3,073,837Expenses 2025: $3,268,110Net Income 2025: -$194,2732025

Highlighted filing

2019

Revenue$1,759,266
Expenses$1,723,492
Net Income$35,774
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$1,826,479
Mission and Program Overview

Mission

To enable children with learning differences to reach their maximum potential, educationally, emotionally, and socially.

To enable children and adults with learning differences to reach their maximum potential, educationally, emotionally, and socially.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,057,230$1,954,301▼ $102,929
Savings and Temporary Cash Investments$491,619$495,025▲ $3,406
Prepaid Expenses and Deferred Charges$31,626$27,874▼ $3,752
Accounts Receivable$6,854$25,227▲ $18,373
Cash and Non-Interest-Bearing Accounts$1,189$1,189→ $0
Total Assets$2,588,518$2,503,616▼ $84,902
Liabilities
Mortgage Notes Payable Secured by Investment Property$804,523$757,264▼ $47,259
Deferred Revenue$155,693$78,569▼ $77,124
Accounts Payable and Accrued Expenses$18,544$22,251▲ $3,707
Total Liabilities$978,760$858,084▼ $120,676
Net Assets / Fund Balance
Unrestricted Net Assets$1,364,681$1,412,997▲ $48,316
Temporarily Rstr Net Assets$245,077$232,535▼ $12,542
Total Net Assets Fund Balance$1,609,758$1,645,532▲ $35,774
Total Liabilities and Net Assets / Fund Balance$2,588,518$2,503,616▼ $84,902

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,202,705$1,455,417$2,658,122
Land$719,597-$719,597
Equipment$31,999$95,939$127,938
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ron WilsonExecutive DiFT$107,703$19,980$127,683

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$239,758
Program Service Revenue
$1,453,939
Investment Income
$341
Other Revenue
$65,228
All Other Contributions
$146,431
Change in Net Assets
$35,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,759,266
Total Revenue per Audited Statements
$1,759,266
Total Revenue per Form 990
$1,759,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,211,096
Other Expenses$512,396
Total Fundraising Expense$55,322
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$840,892$64,225$38,957$944,074
Current Officers, Directors, Trustees, and Key Employees-$127,683-$127,683
Depreciation Depletion$90,651$20,793$3,691$115,135
Fees for Services Other$80,185$1,545$500$82,230
Payroll Taxes$62,422$13,372$2,650$78,444
Occupancy$70,739$2,924-$73,663
Other Employee Benefits$49,573$6,297$5,025$60,895
Interest-$37,588-$37,588
Insurance$33,545$1,269-$34,814
Office Expenses$29,968$3,552$100$33,620
All Other Expenses$11,131$701$3,783$15,615
Conferences and Meetings$10,795$4,356$122$15,273
Fees for Services Accounting-$12,800-$12,800
Information Technology$7,582$3,291$494$11,367
Other Expenses$7,863$159-$8,022
Advertising$7,883$10-$7,893
Fees for Services Legal$3,430--$3,430
Total Functional Expenses$1,356,559$311,611$55,322$1,723,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,723,492
Total Expenses per Audited Statements$1,723,492
Total Expenses per Form 990$1,723,492
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,231
Fundraising Direct Expenses$52,235
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bourbon & Bowti$79,050$70,925$50,174$20,751
Raffle$8,306$8,306-$8,306
Total Events$87,356$79,231$52,235$26,996
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
Annual disclosure for covered persons
Yes
Audit committee
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
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

A copy of this return is provided to board members for review and discusssion prior to filing with the irs.

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

Update form is completed by all board members at the first board meeting in the new calander year.

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

Procedure for executive director's compensation the executive committee researches executive director/head of school compensation rates through data provided by the georgia independent school association and the southern association of independent schools. They then take our budgetary constraints into consideration and recommend compensation. Also, annual reviews are based on the performance objectives set for the director each year, on the director's annual report to the board and on-going commmittee meetings during the year.

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

Procedure for key employee compensation the executive director along with the department head review each position with comparable compensation rates in the area and determine a proper rate. Budget constraints and the candidate's/employee's skills are taken into consideration as well.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Royce Learning Center
EIN
23-7079608
Phone
9123544047
Address
4 OGLETHORPE PROFESSIONAL BLVD, SAVANNAH, GA 31406

Signing Officer

Name
Stephanie Pendleton
Title
Treasurer
Phone
9123544047
Signed
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Pendleton
Formed
1970
Legal Domicile
Ga
Voting Board Members
19
Independent Board Members
19
Employees
43
Volunteers
41

Preparer

Firm
Canady Hodges Caines & Richbourg Llp
Address
5302 FREDERICK ST STE 200, SAVANNAH, GA 31405
Preparer
Michael a Canady
Phone
9123542910
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers participate in the adult literacy program and tutoring program. Parents of chatham academy students volunteer for lunch duty and fundraising events.

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IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt08125
IRS990/FundraisingDirectExpensesAmt052235
IRS990/FundraisingGrossIncomeAmt079231
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt011369
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01826479
IRS990/GrossRentsGrp/RealAmt052081
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0494
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03291
IRS990/InformationTechnologyGrp/ProgramServicesAmt07582
IRS990/InformationTechnologyGrp/TotalAmt011367
IRS990/InsuranceGrp/ManagementAndGeneralAmt01269
IRS990/InsuranceGrp/ProgramServicesAmt033545
IRS990/InsuranceGrp/TotalAmt034814
IRS990/InterestGrp/ManagementAndGeneralAmt037588
IRS990/InterestGrp/TotalAmt037588
IRS990/InvestmentIncomeGrp/ExclusionAmt0341
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0341
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01551356
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02057230
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01954301
IRS990/LandBldgEquipCostOrOtherBssAmt03505657
IRS990/LegalDomicileStateCd0GA
IRS990/LessRentalExpensesGrp/RealAmt014978
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ENABLE CHILDREN AND ADULTS WITH LEARNING DIFFERENCES TO REACH THEIR MAXIMUM POTENTIAL, EDUCATIONALLY, EMOTIONALLY, AND SOCIALLY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0804523
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0757264
IRS990/NetAssetsOrFundBalancesBOYAmt01609758
IRS990/NetAssetsOrFundBalancesEOYAmt01645532
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026996
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt037103
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt037103
IRS990/NoncashContributionsAmt08125
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02924
IRS990/OccupancyGrp/ProgramServicesAmt070739
IRS990/OccupancyGrp/TotalAmt073663
IRS990/OfficeExpensesGrp/FundraisingAmt0100
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03552
IRS990/OfficeExpensesGrp/ProgramServicesAmt029968
IRS990/OfficeExpensesGrp/TotalAmt033620
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05025
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06297
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049573
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060895
IRS990/OtherExpensesGrp/Desc0PROGRAM BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1COPIER
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1457
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29589
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3159
IRS990/OtherExpensesGrp/ProgramServicesAmt038926
IRS990/OtherExpensesGrp/ProgramServicesAmt110974
IRS990/OtherExpensesGrp/ProgramServicesAmt27863
IRS990/OtherExpensesGrp/TotalAmt039926
IRS990/OtherExpensesGrp/TotalAmt111431
IRS990/OtherExpensesGrp/TotalAmt29589
IRS990/OtherExpensesGrp/TotalAmt38022
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01129
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01129
IRS990/OtherRevenueTotalAmt01129
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038957
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0840892
IRS990/OtherSalariesAndWagesGrp/TotalAmt0944074
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02650
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013372
IRS990/PayrollTaxesGrp/ProgramServicesAmt062422
IRS990/PayrollTaxesGrp/TotalAmt078444
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031626
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027874
IRS990/PrincipalOfficerNm0STEPHANIE PENDLETON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY PMT SERVICE FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01446215
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01446215
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17724
IRS990/ProgSrvcAccomActy2Grp/Desc0ACE PROGRAM - A LITERACY PROGRAM TEACHING ADULTS BASIC READING SKILLS. TOTAL OF 328 CLIENTS SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0106810
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07120
IRS990/ProgSrvcAccomActy3Grp/Desc0TUTORING PROGRAM - TUTORING SESSIONS FOR PEOPLE OF ALL AGES COVERING A VARIETY OF SUBJECTS. TOTAL OF 102 CLIENTS SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0120052
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt083758
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0248883
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0287
IRS990/PYOtherExpensesAmt0487826
IRS990/PYOtherRevenueAmt051751
IRS990/PYProgramServiceRevenueAmt01374076
IRS990/PYRevenuesLessExpensesAmt0-26389
IRS990/PYSalariesCompEmpBnftPaidAmt01213560
IRS990/PYTotalExpensesAmt01701386
IRS990/PYTotalRevenueAmt01674997
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt035774
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt037103
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01363060
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0491619
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0495025
IRS990ScheduleA/SchoolInd0X
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

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.88$1.05$3.07$3.27$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.84$1.45$1.77$1.76$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.77$1.44$1.86$1.74$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$1.14$1.60$1.73$1.77$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.50$0.86$1.65$1.76$1.72$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.98$1.61$1.67$1.70$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$1.03$1.64$1.58$1.55$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.68$1.08$1.60$1.53$1.47$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.65$1.11$1.54$1.25$1.32$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$1.11$1.68$1.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.15$1.60$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$1.25$1.57$1.34