Civic Intelligence

The Learning Foundation Inc

990EZ • Fiscal year 2023 • EIN 31-1655145

Jan 01, 2023 to Dec 31, 2023 • Filed on May 09, 2024

Organization ProfileN/A
2280 Spring Creek RdGypsum, CO 81637

(970) 524-2706

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

11th percentile

-47%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-4.6%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

98th percentile

526%

Faster revenue growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$226,633

Down $11,007 (-4.6%) from 2022

Net Assets

Down

$226,633

Down $11,007 (-4.6%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin11th percentile

Revenue

Up

$23,501

Up $19,747 (+526%) from 2022

Expenses

Up

$34,508

Up $18,773 (+119%) from 2022

Net Income

Up

-$11,007

Up $974 (+8.1%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$300K$200K$100K$0Assets 2010: $235,667Liabilities 2010: $0Net Assets 2010: $235,6672010Assets 2011: $246,572Liabilities 2011: $0Net Assets 2011: $246,5722011Assets 2012: $267,891Liabilities 2012: $0Net Assets 2012: $267,8912012Assets 2013: $249,774Liabilities 2013: $0Net Assets 2013: $249,7742013Assets 2014: $267,605Liabilities 2014: $0Net Assets 2014: $267,6052014Assets 2015: $256,530Liabilities 2015: $0Net Assets 2015: $256,5302015Assets 2016: $263,724Liabilities 2016: $0Net Assets 2016: $263,7242016Assets 2017: $267,191Liabilities 2017: $0Net Assets 2017: $267,1912017Assets 2018: $259,455Liabilities 2018: $0Net Assets 2018: $259,4552018Assets 2019: $239,508Liabilities 2019: $0Net Assets 2019: $239,5082019Assets 2020: $253,438Liabilities 2020: $0Net Assets 2020: $253,4382020Assets 2021: $249,621Net Assets 2021: $249,6212021Assets 2022: $237,640Net Assets 2022: $237,6402022Assets 2023: $226,633Net Assets 2023: $226,6332023Assets 2024: $202,931Net Assets 2024: $202,9312024

Highlighted filing

2023

Assets$226,633
Liabilities-
Net Assets$226,633
Open 2023 Filing

Operations Trend

Revenue Growth98th percentile

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

$100K$50K$0-$50KRevenue 2010: $66,347Expenses 2010: $59,700Net Income 2010: $6,6472010Revenue 2011: $61,823Expenses 2011: $50,918Net Income 2011: $10,9052011Revenue 2012: $82,225Expenses 2012: $60,906Net Income 2012: $21,3192012Revenue 2013: $55,196Expenses 2013: $73,313Net Income 2013: -$18,1172013Revenue 2014: $18,776Expenses 2014: $945Net Income 2014: $17,8312014Revenue 2015: $20,657Expenses 2015: $31,732Net Income 2015: -$11,0752015Revenue 2016: $13,232Expenses 2016: $6,038Net Income 2016: $7,1942016Revenue 2017: $20,157Expenses 2017: $16,690Net Income 2017: $3,4672017Revenue 2018: $15,561Expenses 2018: $23,297Net Income 2018: -$7,7362018Revenue 2019: $13,562Expenses 2019: $33,509Net Income 2019: -$19,9472019Revenue 2020: $15,018Expenses 2020: $1,088Net Income 2020: $13,9302020Revenue 2021: $3,967Expenses 2021: $7,784Net Income 2021: -$3,8172021Revenue 2022: $3,754Expenses 2022: $15,735Net Income 2022: -$11,9812022Revenue 2023: $23,501Expenses 2023: $34,508Net Income 2023: -$11,0072023Revenue 2024: $15,966Expenses 2024: $39,668Net Income 2024: -$23,7022024

Highlighted filing

2023

Revenue$23,501
Expenses$34,508
Net Income-$11,007
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 9, 2024
Return Version
2023v5.0
Gross Receipts
$61,247
Mission and Program Overview

Mission

Provide funds for children with learning disabilities to further their education.

Program Services

DescriptionGrantsExpenses
ASSIST QUALIFED CHILDREN WITH EDUCATIONAL NEEDS.-$3,173
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANN CATHCARTPresident-$0--
CARL WALKERDirector-$0--
RUTH WALKERDirector-$0--
RICHARD GALLOWAYDirector-$0--
TOM MACHTDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Learning Foundation Inc
EIN
31-1655145
Phone
9705242706
Address
2280 SPRING CREEK RD, GYPSUM, CO 81637

Signing Officer

Name
Ann Cathcart
Title
President
Phone
9705242706
Signed
2024-05-09
Discuss with paid preparer
Yes

Preparer

Firm
Connolly Steele & Company Pc
Address
1010 OHIO RIVER BLVD - SUITE 100, PITTSBURGH, PA 15202
Preparer
Christopher S Green
Phone
4127619180
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 31,335”

Form 990-ez, Part III

“Provide funds for children with learning disabilities to further their education.”

Raw XML Appendix145 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TOM MACHT
IRS990EZ/BooksInCareOfDetail/PhoneNum09705242706
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02280 SPRING CREEK RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GYPSUM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081637
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0237640
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0226633
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012388
IRS990EZ/CostOrOtherBasisExpenseSaleAmt037746
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11007
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03173
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0237640
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0226633
IRS990EZ/GainOrLossFromSaleOfAssetsAmt06553
IRS990EZ/GrantsAndSimilarAmountsPaidAmt031335
IRS990EZ/GrossReceiptsAmt061247
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04560
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0237640
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0226633
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0237640
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0226633
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANN CATHCART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CARL WALKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RUTH WALKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD GALLOWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TOM MACHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE FUNDS FOR CHILDREN WITH LEARNING DISABILITIES TO FURTHER THEIR EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ASSIST QUALIFED CHILDREN WITH EDUCATIONAL NEEDS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03173
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt044299
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt034508
IRS990EZ/TotalProgramServiceExpensesAmt03173
IRS990EZ/TotalRevenueAmt023501
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012388
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012463
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04560
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03679
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03967
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08704
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013607
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034517
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03679
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03967
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08704
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013607
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034517
IRS990ScheduleA/InvestmentIncomeCYPct00.73000
IRS990ScheduleA/InvestmentIncomePYPct01.00000
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.26530
IRS990ScheduleA/PublicSupportPY509Pct00.00170
IRS990ScheduleA/PublicSupportTotal509Amt012463
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt012388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt075
IRS990ScheduleA/Total509Grp/TotalAmt012463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt016948
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03754
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08704
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013607
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt046980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 31,335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE FUNDS FOR CHILDREN WITH LEARNING DISABILITIES TO FURTHER THEIR EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANN CATHCART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09705242706
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0311655145
ReturnHeader/Filer/PhoneNum09705242706
ReturnHeader/Filer/USAddress/AddressLine1Txt02280 SPRING CREEK RD
ReturnHeader/Filer/USAddress/CityNm0GYPSUM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081637
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251767399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONNOLLY STEELE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 OHIO RIVER BLVD - SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015202
ReturnHeader/PreparerPersonGrp/PhoneNum04127619180
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER S GREEN
ReturnHeader/ReturnTs02024-05-15T14:24:55-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CATHCART
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$226,633
Liabilities
-
Net assets
$226,633
Revenue
$23,501
Expenses
$34,508
Net income
-$11,007
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.03$2.03$0.16$0.40$0.24
2023Detailed filing. Detailed filing data is available for this year.$2.27$2.27$0.24$0.35$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$2.38$0.04$0.16$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.50$2.50$0.04$0.08$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.00$2.53$0.15$0.01$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.14$0.34$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$0.16$0.23$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.00$2.67$0.20$0.17$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.00$2.64$0.13$0.06$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.21$0.32$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$0.19$0.01$0.18
2013Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.55$0.73$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.00$2.68$0.82$0.61$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$0.62$0.51$0.11
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.00$2.36$0.66$0.60$0.07