Civic Intelligence

Learning About Business Inc.

990EZ • Fiscal year 2023 • EIN 34-1381822

Sep 01, 2022 to Aug 31, 2023 • Filed on Dec 29, 2023

Organization ProfileN/A
391 W Washington StPainesville, OH 44077

(440) 375-7185

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

10th percentile

-50%

Higher net margin than 10% of similar nonprofits.

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

Top Officer Pay

87th percentile

$26,400

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 51.9% of source-year revenue.

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

Asset Growth

29th percentile

-12%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$170,340

Down $23,994 (-12%) from 2022

Net Assets

Down

$170,340

Down $23,994 (-12%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin10th percentile

Revenue

Down

$50,864

Down $7,183 (-12%) from 2022

Expenses

Up

$76,057

Up $7,956 (+12%) from 2022

Net Income

Down

-$25,193

Down $15,139 (-151%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$300K$200K$100K$0Assets 2013: $81,430Net Assets 2013: $81,4302013Assets 2014: $290,038Liabilities 2014: $0Net Assets 2014: $290,0382014Assets 2015: $275,905Net Assets 2015: $275,9052015Assets 2016: $237,903Net Assets 2016: $237,9032016Assets 2017: $224,378Net Assets 2017: $224,3782017Assets 2018: $212,481Net Assets 2018: $212,4812018Assets 2019: $200,667Net Assets 2019: $200,6672019Assets 2020: $205,607Liabilities 2020: $0Net Assets 2020: $205,6072020Assets 2021: $204,388Liabilities 2021: $0Net Assets 2021: $204,3882021Assets 2022: $194,334Liabilities 2022: $0Net Assets 2022: $194,3342022Assets 2023: $170,340Net Assets 2023: $170,3402023Assets 2024: $208,773Liabilities 2024: $0Net Assets 2024: $208,7732024Assets 2025: $214,916Liabilities 2025: $0Net Assets 2025: $214,9162025

Highlighted filing

2023

Assets$170,340
Liabilities-
Net Assets$170,340
Open 2023 Filing

Operations Trend

Revenue Growth31st percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $67,571Expenses 2013: $65,795Net Income 2013: $1,7762013Revenue 2014: $275,128Expenses 2014: $66,520Net Income 2014: $208,6082014Revenue 2015: $38,248Expenses 2015: $52,381Net Income 2015: -$14,1332015Revenue 2016: $16,310Expenses 2016: $54,312Net Income 2016: -$38,0022016Revenue 2017: $49,476Expenses 2017: $63,001Net Income 2017: -$13,5252017Revenue 2018: $49,428Expenses 2018: $61,325Net Income 2018: -$11,8972018Revenue 2019: $45,253Expenses 2019: $57,067Net Income 2019: -$11,8142019Revenue 2020: $48,970Expenses 2020: $44,030Net Income 2020: $4,9402020Revenue 2021: $65,452Expenses 2021: $66,671Net Income 2021: -$1,2192021Revenue 2022: $58,047Expenses 2022: $68,101Net Income 2022: -$10,0542022Revenue 2023: $50,864Expenses 2023: $76,057Net Income 2023: -$25,1932023Revenue 2024: $108,957Expenses 2024: $74,005Net Income 2024: $34,9522024Revenue 2025: $83,494Expenses 2025: $78,455Net Income 2025: $5,0392025

Highlighted filing

2023

Revenue$50,864
Expenses$76,057
Net Income-$25,193
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Dec 29, 2023
Return Version
2022v5.0
Gross Receipts
$79,774
Mission and Program Overview

Mission

The organization puts on a one week intensive summer camp for highschool students where they learn about the role of business in society and learn about business in general.

Summer program for high school students on the role of business in our society

Program Services

DescriptionGrantsExpenses
SUMMER LAB WEEK COURSES-$31,503
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIE GRAFExecutive DiPT$26,400-$26,400
PETE DEROOYPast Charima-$0--
PAUL PAHORESKYFinance Chai-$0--
LARRY LAMPHIERChair-$0--
Filing and Contact Details

Filer

Filer Name
Learning About Business
EIN
34-1381822
Address
391 W WASHINGTON ST, PAINESVILLE, OH 44077

Signing Officer

Name
Marie Graf
Title
Executive Director
Phone
4403757005
Signed
2023-12-29
Discuss with paid preparer
Yes

Preparer

Firm
Pahoresky & Associates LLC
Address
8952 TYLER BLVD, MENTOR, OH 44060-2185
Preparer
Paul R Pahoresky CPA
Phone
4409741040
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Other revenue 16 total 16”

Form 990-ez, Part I, Line 16

“Expenses 252 874 353 1,416 lab week expenses 31,503 postage 2,574 bank fees 957 meals 54 dues & subscriptions 425 fund development exp 464 internet 2,016 professional fees 6,308 total 47,196”

Form 990-ez, Part I, Line 20

“Unrealized gains (losses) 1,199”

Form 990-ez, Part III

“Summer program for high school students on the role of business in our society”

Raw XML Appendix128 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/PersonNm0MARIE GRAF
IRS990EZ/BooksInCareOfDetail/PhoneNum04403757185
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0391 W WASHINGTON ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PAINESVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044060
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0194334
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0170340
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt031185
IRS990EZ/CostOrOtherBasisExpenseSaleAmt028910
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-25193
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0900
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0194334
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0170340
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-1288
IRS990EZ/GrossReceiptsAmt079774
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01292
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0194334
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0170340
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0194334
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0170340
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt018.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt026400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARIE GRAF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PETE DEROOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL PAHORESKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LARRY LAMPHIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PAST CHARIMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE CHAI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt01199
IRS990EZ/OtherExpensesTotalAmt047196
IRS990EZ/OtherRevenueTotalAmt016
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUMMER PROGRAM FOR HIGH SCHOOL STUDENTS ON THE ROLE OF BUSINESS IN OUR SOCIETY
IRS990EZ/PrintingPublicationsPostageAmt01561
IRS990EZ/ProgramServiceRevenueAmt019659
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER LAB WEEK COURSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt031503
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt026400
IRS990EZ/SaleOfAssetsGrossAmt027622
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076057
IRS990EZ/TotalProgramServiceExpensesAmt031503
IRS990EZ/TotalRevenueAmt050864
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt031185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt031185
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020967
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt031185
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt031185
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt031185
IRS990ScheduleA/TotalSupportAmt031185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER REVENUE 16 TOTAL 16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 252 874 353 1,416 LAB WEEK EXPENSES 31,503 POSTAGE 2,574 BANK FEES 957 MEALS 54 DUES & SUBSCRIPTIONS 425 FUND DEVELOPMENT EXP 464 INTERNET 2,016 PROFESSIONAL FEES 6,308 TOTAL 47,196
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAINS (LOSSES) 1,199
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUMMER PROGRAM FOR HIGH SCHOOL STUDENTS ON THE ROLE OF BUSINESS IN OUR SOCIETY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIE GRAF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04403757005
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING ABOUT BUSINESS
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0341381822
ReturnHeader/Filer/USAddress/AddressLine1Txt0391 W WASHINGTON ST
ReturnHeader/Filer/USAddress/CityNm0PAINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044077
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883478764
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAHORESKY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08952 TYLER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MENTOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440602185
ReturnHeader/PreparerPersonGrp/PhoneNum04409741040
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL R PAHORESKY CPA
ReturnHeader/ReturnTs02024-01-04T11:50:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRAF
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

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
$170,340
Liabilities
-
Net assets
$170,340
Revenue
$50,864
Expenses
$76,057
Net income
-$25,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.83$0.78$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$1.09$0.74$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.70$1.70$0.51$0.76$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.58$0.68$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.65$0.67$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.49$0.44$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.01$2.01$0.45$0.57$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.12$2.12$0.49$0.61$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.24$2.24$0.49$0.63$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.38$2.38$0.16$0.54$0.38
2015Detailed filing. Detailed filing data is available for this year.$2.76$2.76$0.38$0.52$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$2.75$0.67$2.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.81$0.68$0.66$0.02