Learning Institute

990EZ • Fiscal year 2015 • EIN 34-1678532

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 11, 2016

Organization Profile N/A

1950 West Temperance RoadTemperance, MI 48182

(734) 483-3758

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

-404%

Higher net margin than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

-9.4%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

-94%

Faster revenue growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$166,756

Down $17,360 (-9.4%) from 2014

Net Assets

Down

$166,756

Down $17,360 (-9.4%) from 2014

Liabilities

Flat

Flat from 2014

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin2nd percentile

Revenue

Down

$4,295

Down $68,103 (-94%) from 2014

Expenses

Down

$21,655

Down $71,597 (-77%) from 2014

Net Income

-$17,360

Up $3,494 (+17%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

Highlighted filing

2015

Assets$166,756

Liabilities$0

Net Assets$166,756

Open 2015 Filing

Operations Trend

Revenue Growth2nd percentile

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

Highlighted filing

2015

Revenue$4,295

Expenses$21,655

Net Income-$17,360

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Oct 11, 2016
Return Version: 2015v2.1
Gross Receipts: $4,295

Mission and Program Overview

Mission

Provide Career Scholarships for Career Education Students

Aviation education - to further education and learning in the field of aeronautics

Program Services

Description	Grants	Expenses
PROVIDE CAREER SCHOLARSHIPS FOR CAREER EDUCATION STUDENTS	$1,500	$1,500

Compensation and Service Providers

Top Officer Pay75th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
CHARLES A HAWES	President	PT	$0	-	-
MALIN WAGNER	Secretary	PT	$0	-	-
GRETCHEN EYLER	Vice President, Treasurer	PT	$0	-	-
CATHERINE VORST	Asst Secretary, Asst Treas	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: Learning Institute
EIN: 34-1678532
Phone: 7344833758
Address: 1950 WEST TEMPERANCE ROAD, TEMPERANCE, MI 48182

Signing Officer

Name: Charles a Hawes
Title: President
Phone: 7344833758
Signed: 2016-10-11
Discuss with paid preparer: Yes

Preparer

Firm: Mcclintock & Associates
Address: 1370 WASHINGTON PIKE, BRIDGEVILLE, PA 15017
Preparer: Michael C Rager
Phone: 4122575980

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 95.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: lease income. Amount: 4,000.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: individual scholarship awards. Grantee name: various. Grantee relationship: none. Property description: cash. Date of gift: 03/19/15. Amount given: 1,500.”

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

“Description: state filing fees. Amount: 20. Description: insurance. Amount: 1,110. Description: depreciation. Amount: 17,025. Total to form 990-ez, line 16: 18,155.”

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

“Description: other depreciable assets. Beg. Of year amount: 59,810. End of year amount: 42,985.”

Raw XML Appendix159 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/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	CHARLES A HAWES
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7344232100
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1950 WEST TEMPERANCE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	TEMPERANCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	48182
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	124306
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	123771
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	200
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-17360
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2000
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	184116
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	166756
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	1500
IRS990EZ/GrossReceiptsAmt	0	4295
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	95
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	184116
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	166756
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	184116
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	166756
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	CHARLES A HAWES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	MALIN WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	GRETCHEN EYLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	CATHERINE VORST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	VICE PRESIDENT, TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	ASST SECRETARY, ASST TREAS
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationFiled990TInd	0	1
IRS990EZ/OrganizationHadUBIInd	0	1
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	59810
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	42985
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	18155
IRS990EZ/OtherRevenueTotalAmt	0	4000
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	AVIATION EDUCATION - TO FURTHER EDUCATION AND LEARNING IN THE FIELD OF AERONAUTICS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDE CAREER SCHOLARSHIPS FOR CAREER EDUCATION STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	1500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	1500
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MI
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	1	OH
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	21655
IRS990EZ/TotalProgramServiceExpensesAmt	0	1500
IRS990EZ/TotalRevenueAmt	0	4295
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	68259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	116531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	1752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	115500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	302242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt	0	4095
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt	0	4139
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	5158
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	4886
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	251
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	18529
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.94220
IRS990ScheduleA/PublicSupportPY170Pct	0	0.96640
IRS990ScheduleA/PublicSupportTotal170Amt	0	302242
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	68259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	116531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	1752
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	115500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	302242
IRS990ScheduleA/TotalSupportAmt	0	320771
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: INTEREST INCOME. AMOUNT: 95.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: LEASE INCOME. AMOUNT: 4,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACTIVITY CLASSIFICATION: INDIVIDUAL SCHOLARSHIP AWARDS. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 03/19/15. AMOUNT GIVEN: 1,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: STATE FILING FEES. AMOUNT: 20. DESCRIPTION: INSURANCE. AMOUNT: 1,110. DESCRIPTION: DEPRECIATION. AMOUNT: 17,025. TOTAL TO FORM 990-EZ, LINE 16: 18,155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 59,810. END OF YEAR AMOUNT: 42,985.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	CHARLES A HAWES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7344833758
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LEARNING INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt	0	LEAR
ReturnHeader/Filer/EIN	0	341678532
ReturnHeader/Filer/PhoneNum	0	7344833758
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1950 WEST TEMPERANCE ROAD
ReturnHeader/Filer/USAddress/CityNm	0	TEMPERANCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MI
ReturnHeader/Filer/USAddress/ZIPCd	0	48182
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	251701013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	MCCLINTOCK & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1370 WASHINGTON PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	BRIDGEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	15017
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4122575980
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MICHAEL C RAGER
ReturnHeader/ReturnTs	0	2016-10-17T10:31:33-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $166,756
Liabilities: $0
Net assets: $166,756
Revenue: $4,295
Expenses: $21,655
Net income: -$17,360

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.88		$0.88	$0.04	$0.07	$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.91		$0.91	$0.08	$0.03	$0.05
2022Detailed filing. Detailed filing data is available for this year.	$0.87		$0.87	$0.03	$0.17	$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.00		$1.00	$0.05	$0.04	$0.01
2020Detailed filing. Detailed filing data is available for this year.	$0.99		$0.99	$0.04	$0.06	$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.09		$1.09	$0.04	$0.24	$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.29		$1.29	$0.04	$0.22	$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.47		$1.47	$0.04	$0.24	$0.20
2015Detailed filing. Detailed filing data is available for this year.	$1.67	$0.00	$1.67	$0.04	$0.22	$0.17
2014Detailed filing. Detailed filing data is available for this year.	$1.84	$0.00	$1.84	$0.72	$0.93	$0.21
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.07	$0.03	$2.05	$1.19	$1.42	$0.23
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.30	$0.01	$2.28	$0.07	$0.27	$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.48	$0.00	$2.48	$1.16	$0.29	$0.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.61	$0.00	$1.61	$1.25	$0.89	$0.37