Civic Intelligence

Learning Law and Democracy Foundation

990EZ • Fiscal year 2016 • EIN 26-0077593

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 13, 2017

2395 University Avenue West Room 22Saint Paul, MN 55114

(651) 329-7407

Siviq Scores

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

Liabilities / Assets

81st percentile

0.17x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$55,756

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 36.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

5.5%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

30%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$114,672

Up $6,000 (+5.5%) from 2015

Net Assets

Up

$95,042

Up $6,000 (+6.7%) from 2015

Liabilities

Flat

$19,630

Flat from 2015

Revenue

Up

$151,357

Up $35,050 (+30%) from 2015

Expenses

Up

$145,357

Up $66,410 (+84%) from 2015

Net Income

Down

$6,000

Down $31,360 (-84%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $82,990Liabilities 2010: $20,480Net Assets 2010: $62,5102010Assets 2012: $32,721Liabilities 2012: $19,630Net Assets 2012: $13,0912012Assets 2013: $64,036Liabilities 2013: $19,630Net Assets 2013: $44,4062013Assets 2014: $71,312Liabilities 2014: $19,630Net Assets 2014: $51,6822014Assets 2015: $108,672Liabilities 2015: $19,630Net Assets 2015: $89,0422015Assets 2016: $114,672Liabilities 2016: $19,630Net Assets 2016: $95,0422016Assets 2017: $120,497Liabilities 2017: $19,630Net Assets 2017: $100,8672017Assets 2018: $24,617Liabilities 2018: $19,630Net Assets 2018: $4,9872018Assets 2019: $5,324Liabilities 2019: $35,163Net Assets 2019: -$29,8392019Assets 2020: $75,025Liabilities 2020: $19,630Net Assets 2020: $55,3952020Assets 2021: $53,563Liabilities 2021: $19,630Net Assets 2021: $33,9332021Assets 2022: $73,875Liabilities 2022: $19,630Net Assets 2022: $54,2452022Assets 2023: $20,756Liabilities 2023: $19,630Net Assets 2023: $1,1262023Assets 2024: $21,904Liabilities 2024: $19,630Net Assets 2024: $2,2742024

Highlighted filing

2016

Assets$114,672
Liabilities$19,630
Net Assets$95,042

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $183,871Expenses 2010: $145,296Net Income 2010: $38,5752010Expenses 2012: $143,5592012Revenue 2013: $138,731Expenses 2013: $107,416Net Income 2013: $31,3152013Revenue 2014: $100,593Expenses 2014: $93,317Net Income 2014: $7,2762014Revenue 2015: $116,307Expenses 2015: $78,947Net Income 2015: $37,3602015Revenue 2016: $151,357Expenses 2016: $145,357Net Income 2016: $6,0002016Revenue 2017: $183,223Expenses 2017: $176,207Net Income 2017: $7,0162017Revenue 2018: $140,200Expenses 2018: $236,080Net Income 2018: -$95,8802018Revenue 2019: $198,092Expenses 2019: $232,918Net Income 2019: -$34,8262019Revenue 2020: $124,748Expenses 2020: $39,514Net Income 2020: $85,2342020Revenue 2021: $60,319Expenses 2021: $81,781Net Income 2021: -$21,4622021Revenue 2022: $40,315Expenses 2022: $20,003Net Income 2022: $20,3122022Revenue 2023: $185Expenses 2023: $53,304Net Income 2023: -$53,1192023Revenue 2024: $7,427Expenses 2024: $6,279Net Income 2024: $1,1482024

Highlighted filing

2016

Revenue$151,357
Expenses$145,357
Net Income$6,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$151,357
Mission and Program Overview

Mission

Civics and law education

Program Services

DescriptionGrantsExpenses
Expanded statewide support and professional development by conducting professional development for 308 teachers from throughout Minnesota in 14 workshops ranging in length from 1 hour to 5 days.-$94,201
Increased the value of www.teachingcivics.org website by doubling the number of vetted lessons, aligning lessons with standards, and improving functionality of site, serving 2,176 MN teachers accessing lessons over 7,000 times.-$25,151
Expanded resources for civic education by developing new curriculum plans units of study in elections, building blocks of democracy, new civics test, teaching strategies.-$17,064
Sponsored two statewide competitive civic education events for 230 Minnesota students grades 5-12. Over 1,000 additional students participated in regional events. These state programs involved over 60 adult volunteers.-$7,893
Other miscellaneous programs.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer BloomExecutive DirectorPT$55,756-$55,756
Deb NollPresident-$0--
Rick TheisenSecretary-$0--
Debra BerghoffTreasurer-$0--
Dana CarmichaelDirector-$0--
Eldon G KaulDirector-$0--
Jeff McGuireDirector-$0--
Mary Jo McGuireDirector-$0--
Filing and Contact Details

Filer

Filer Name
Learning Law and Democracy Foundation
EIN
26-0077593
Phone
6513297407
Address
2395 University Avenue West Room 22, Saint Paul, MN 55114

Signing Officer

Name
Debra Berghoff
Title
Treasurer
Signed
2017-02-13
Discuss with paid preparer
Yes

Preparer

Firm
John F Hasskamp CPA
Address
527 Doris Avenue, Shoreview, MN 55126
Preparer
John Hasskamp
Phone
6514834971
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part III, Line 31

Increased the value of www.teachingcivics.org website by doubling the number of vetted lessons, aligning lessons with standards, and improving functionality of site, serving 2,176 MN teachers accessing lessons over 7,000 times. Grants and allocations 0, Program service expenses 25,151

Form 990-EZ, Part III, Line 31

Other miscellaneous programs. Grants and allocations 0, Program service expenses 0

Form 990-EZ, Part I, Line 16, Other Expenses

Travel 3,096

Form 990-EZ, Part I, Line 16, Other Expenses

Conferences, conventions, and meetings 16,524

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 4,405

Form 990-EZ, Part I, Line 16, Other Expenses

Depreciation 82

Form 990-EZ, Part I, Line 16, Other Expenses

Website 2,002

Form 990-EZ, Part I, Line 16, Other Expenses

Legal and accounting 550

Form 990-EZ, Part I, Line 16, Other Expenses

Business registration fees 25

Form 990-EZ, Part I, Line 16, Other Expenses

Bank service charges 35

Form 990-EZ, Part II, Line 24, Other Assets

Furniture and equipment net of accumulated depreciation Beginning of year 363, End of year 281

Form 990-EZ, Part II, Line 26, Liabilities

Accounts Payable Beginning of year 19,630, End of year 19,630

Raw XML Appendix198 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Increased the value of www.teachingcivics.org website by doubling the number of vetted lessons, aligning lessons with standards, and improving functionality of site, serving 2,176 MN teachers accessing lessons over 7,000 times. Grants and allocations 0, Program service expenses 25,151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other miscellaneous programs. Grants and allocations 0, Program service expenses 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel 3,096
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies 4,405
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation 82
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Business registration fees 25
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Furniture and equipment net of accumulated depreciation Beginning of year 363, End of year 281
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable Beginning of year 19,630, End of year 19,630
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part III, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part III, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Debra Berghoff
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Learning Law and Democracy Foundation
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0260077593
ReturnHeader/Filer/PhoneNum06513297407
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055114
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John F Hasskamp CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0527 Doris Avenue
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055126
ReturnHeader/PreparerPersonGrp/PhoneNum06514834971
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John Hasskamp
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-02-13T12:51:00-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.20$0.02$0.07$0.06$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.20$0.01$0.00$0.53$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.20$0.54$0.40$0.20$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.20$0.34$0.60$0.82$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.20$0.55$1.25$0.40$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.35$0.30$1.98$2.33$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.20$0.05$1.40$2.36$0.96
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.20$1.01$1.83$1.76$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.20$0.95$1.51$1.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.20$0.89$1.16$0.79$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.20$0.52$1.01$0.93$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.20$0.44$1.39$1.07$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.20$0.13$1.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.20$0.63$1.84$1.45$0.39