Civic Intelligence

The Learning Community for Person

EIN 32-0123159 • 501(c)3 • Baxter Springs, KS

Profile

The Learning Community for Person Centered Practices was created to benefit people with severe disabilities by helping them have lives of their own choosing in their communities.

2540 Ballard AvenueBaxter Springs, KS 66713

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-5.6%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

40th percentile

-9.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$238,864

Down $43,338 (-15%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$238,864

Down $43,338 (-15%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin19th percentile

Revenue

Down

$144,818

Down $22,977 (-14%) from 2023

Expenses

Up

$188,156

Up $34,372 (+22%) from 2023

Net Income

Down

-$43,338

Down $57,349 (-409%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $21,077Net Assets 2012: $21,0772012Assets 2014: $30,870Net Assets 2014: $30,8702014Assets 2015: $18,725Net Assets 2015: $18,7252015Assets 2016: $20,798Net Assets 2016: $20,7982016Assets 2017: $70,965Net Assets 2017: $70,9652017Assets 2018: $58,041Net Assets 2018: $58,0412018Assets 2019: $102,720Net Assets 2019: $102,7202019Assets 2020: $132,858Net Assets 2020: $132,8582020Assets 2021: $164,445Net Assets 2021: $164,4452021Assets 2022: $268,191Net Assets 2022: $268,1912022Assets 2023: $282,202Net Assets 2023: $282,2022023Assets 2024: $238,864Net Assets 2024: $238,8642024

Highlighted filing

2024

Assets$238,864
Liabilities-
Net Assets$238,864
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2012: $11,566Expenses 2012: $4,516Net Income 2012: $7,0502012Revenue 2014: $19,508Expenses 2014: $12,399Net Income 2014: $7,1092014Revenue 2015: $6,047Expenses 2015: $18,192Net Income 2015: -$12,1452015Revenue 2016: $23,065Expenses 2016: $20,992Net Income 2016: $2,0732016Revenue 2017: $79,691Expenses 2017: $29,524Net Income 2017: $50,1672017Revenue 2018: $42,191Expenses 2018: $55,115Net Income 2018: -$12,9242018Revenue 2019: $84,598Expenses 2019: $39,919Net Income 2019: $44,6792019Revenue 2020: $73,513Expenses 2020: $43,375Net Income 2020: $30,1382020Revenue 2021: $79,699Expenses 2021: $48,112Net Income 2021: $31,5872021Revenue 2022: $177,551Expenses 2022: $73,805Net Income 2022: $103,7462022Revenue 2023: $167,795Expenses 2023: $153,784Net Income 2023: $14,0112023Revenue 2024: $144,818Expenses 2024: $188,156Net Income 2024: -$43,3382024

Highlighted filing

2024

Revenue$144,818
Expenses$188,156
Net Income-$43,338
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$238,864
Liabilities
-
Net assets
$238,864
Revenue
$144,818
Expenses
$188,156
Net income
-$43,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.39$2.39$1.45$1.88$0.43
2023Detailed filing. Detailed filing data is available for this year.$2.82$2.82$1.68$1.54$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.68$2.68$1.78$0.74$1.04
2021Detailed filing. Detailed filing data is available for this year.$1.64$1.64$0.80$0.48$0.32
2020Detailed filing. Detailed filing data is available for this year.$1.33$1.33$0.74$0.43$0.30
2019Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.85$0.40$0.45
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.42$0.55$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.71$0.80$0.30$0.50
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.23$0.21$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.06$0.18$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.20$0.12$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.21$0.12$0.05$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$144,818
Mission and Program Overview

Mission

The Learning Community for Person Centered Practices was created to benefit people with severe disabilities by helping them have lives of their own choosing in their communities.

Program Services

DescriptionGrantsExpenses
Conference to disperse and obtain information which enables disabled individuals to live independently.-$188,156
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Menorca CollazoSecretary-$0--
Julia KennyTreasurer-$0--
Tammy ForcumTreasurer-$0--
Linday SpoonCo-Vice Chair-$0--
Shelbi DavenportBoard Member-$0--
Yolanda GreenVice Chair-$0--
Lauren HaugeBoard Member-$0--
James WhiteAt-Large-$0--
Filing and Contact Details

Filer

Filer Name
The Learning Community for Person
EIN
32-0123159
Phone
6207620199
Address
2540 Ballard Avenue, Baxter Springs, KS 66713

Signing Officer

Name
Tammy Forcum
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Rose Ann Kronmark CPA
Address
1461 Railroad Avenue Ste 203, Saint Helena, CA 94574
Preparer
Rose Ann Kronmark
Phone
7079689567
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1093”

Other Expenses.1005

“Travel $92143”

Other Expenses.1012

“Insurance $1477”

Other Expenses.1

“Job Materials $30926”

Other Expenses.2

“Web Development $5436”

Other Expenses.3

“Dues & Subscriptions $4856”

Other Expenses.4

“Bank Charges $290”

Other Expenses.5

“Credit Card Fees $190”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $327”

Raw XML Appendix171 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Baxter Springs
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd066713
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Menorca Collazo
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tammy Forcum
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7James White
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Vice Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7At-Large
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0327
IRS990EZ/OtherExpensesTotalAmt0136411
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt0144818
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0188156
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0141047
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0164534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0177551
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0636344
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalSupportAmt0643376
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1093
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $92143
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $1477
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Job Materials $30926
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Web Development $5436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Dues & Subscriptions $4856
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charges $290
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Credit Card Fees $190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $327
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1011
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tammy Forcum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Learning Community for Person
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Centered Practices
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0320123159
ReturnHeader/Filer/PhoneNum06207620199
ReturnHeader/Filer/USAddress/AddressLine1Txt02540 Ballard Avenue
ReturnHeader/Filer/USAddress/CityNm0Baxter Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066713
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465079925
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rose Ann Kronmark CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01461 Railroad Avenue Ste 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Helena
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094574
ReturnHeader/PreparerPersonGrp/PhoneNum07079689567
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSE ANN KRONMARK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T12:31:23-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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