Civic Intelligence

All Children Learn Differently Learning Center

990 • Fiscal year 2022 • EIN 34-1698461

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 01, 2023

Organization ProfileWWW.ACLDLEARNINGCENTER.COM
118 E Wood StreetYoungstown, OH 44503

(330) 746-0604

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

45th percentile

4.2%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.3%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$1,271,035

Down $70,985 (-5.3%) from 2021

Net Assets

Up

$1,211,800

Up $44,287 (+3.8%) from 2021

Liabilities

Down

$59,235

Down $115,272 (-66%) from 2021

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin45th percentile

Revenue

Down

$1,055,027

Down $125,888 (-11%) from 2021

Expenses

Up

$1,010,740

Up $87,501 (+9.5%) from 2021

Net Income

Down

$44,287

Down $213,389 (-83%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$3.0M$2.0M$1.0M$0Assets 2015: $476,316Liabilities 2015: $20,385Net Assets 2015: $455,9312015Assets 2016: $536,487Liabilities 2016: $9,320Net Assets 2016: $527,1672016Assets 2017: $663,763Liabilities 2017: $34,486Net Assets 2017: $629,2772017Assets 2018: $729,127Liabilities 2018: $31,004Net Assets 2018: $698,1232018Assets 2019: $814,865Liabilities 2019: $44,643Net Assets 2019: $770,2222019Assets 2020: $1,085,216Liabilities 2020: $175,379Net Assets 2020: $909,8372020Assets 2021: $1,342,020Liabilities 2021: $174,507Net Assets 2021: $1,167,5132021Assets 2022: $1,271,035Liabilities 2022: $59,235Net Assets 2022: $1,211,8002022Assets 2024: $2,201,873Liabilities 2024: $16,816Net Assets 2024: $2,185,0572024

Highlighted filing

2022

Assets$1,271,035
Liabilities$59,235
Net Assets$1,211,800
Open 2022 Filing

Operations Trend

Revenue Growth26th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $650,639Expenses 2015: $682,258Net Income 2015: -$31,6192015Revenue 2016: $834,695Expenses 2016: $763,459Net Income 2016: $71,2362016Revenue 2017: $865,313Expenses 2017: $804,092Net Income 2017: $61,2212017Revenue 2018: $932,866Expenses 2018: $864,020Net Income 2018: $68,8462018Revenue 2019: $982,816Expenses 2019: $910,717Net Income 2019: $72,0992019Revenue 2020: $1,103,775Expenses 2020: $964,160Net Income 2020: $139,6152020Revenue 2021: $1,180,915Expenses 2021: $923,239Net Income 2021: $257,6762021Revenue 2022: $1,055,027Expenses 2022: $1,010,740Net Income 2022: $44,2872022Revenue 2024: $1,777,836Expenses 2024: $1,093,836Net Income 2024: $684,0002024

Highlighted filing

2022

Revenue$1,055,027
Expenses$1,010,740
Net Income$44,287
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 1, 2023
Return Version
2021v4.0
Gross Receipts
$1,055,027
Mission and Program Overview

Mission

Teaching and tutoring children with learning disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,167,513$1,211,800▲ $44,287
Cash and Non-Interest-Bearing Accounts$681,275$620,415▼ $60,860
Land, Buildings, and Equipment, Net$384,642$354,826▼ $29,816
Investments in Publicly Traded Securities$260,649$263,067▲ $2,418
Accounts Receivable$15,454$32,727▲ $17,273
Total Assets$1,342,020$1,271,035▼ $70,985
Liabilities
Other Liabilities$166,084$49,890▼ $116,194
Accounts Payable and Accrued Expenses$8,423$9,345▲ $922
Total Liabilities$174,507$59,235▼ $115,272
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,167,513$1,211,800▲ $44,287
Total Liabilities and Net Assets / Fund Balance$1,342,020$1,271,035▼ $70,985

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$345,326$366,210$711,536
Land$9,500-$9,500
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Gary BaughmanPresident
Andrew SolomonBoard Member
Cathy JohnsonBoard Member
Pearlette WigleyBoard Member
Sandy GravesBoard Member
Kelly ProkopBoard Treasu
Erica Brown FireExecutive Di
Martin SolomonHonorary Mem
Leslie BrownSchool Treas
Kristen Hartz MccleerySecretary
Patrick FireVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$216,951
Program Service Revenue
$869,828
Investment Income
$-31,752
Other Revenue
$0
All Other Contributions
$96,051
Change in Net Assets
$44,287

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,055,027
Total Revenue per Audited Statements
$1,055,027
Total Revenue per Form 990
$1,055,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$763,837
Other Expenses$246,903
Total Fundraising Expense$5,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,690$164,768-$588,458
Other Employee Benefits$93,956$36,539-$130,495
Occupancy$39,114$14,862-$53,976
Payroll Taxes$32,316$12,568-$44,884
Depreciation Depletion$33,372--$33,372
Other Expenses$11,853$3,458-$11,853
All Other Expenses$2,067$804$5,646$8,517
Fees for Services Accounting-$6,720-$6,720
Office Expenses$4,598$1,789-$6,387
Insurance$4,074$1,584-$5,658
Advertising$865$864-$1,729
Total Functional Expenses$761,138$243,956$5,646$1,010,740

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,010,740
Total Expenses per Audited Statements$1,010,740
Total Expenses per Form 990$1,010,740
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pr$33,555
Payroll Taxes$16,335
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Board members can elect new board members.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is approved by the board”

Form 990, Page 6, Part VI, Line 12C

“Reviewed annually by the board”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request”

Filing and Contact Details

Filer

Filer Name
All Children Learn Differently
EIN
34-1698461
Phone
3307460604
Address
118 E WOOD STREET, YOUNGSTOWN, OH 44503

Signing Officer

Name
Erica Brown Fire
Title
Executive Director
Phone
3307460604
Signed
2023-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Baughman
Formed
1987
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
22
Volunteers
10

Preparer

Firm
Fluent & Ricciardi
Address
8560 SOUTH AVE STE 2, POLAND, OH 44514
Preparer
Gennaro F Ricciardi
Phone
3309531396
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Teaching children with learning disabilities”

Raw XML Appendix396 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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IRS990ScheduleD/RevenueSubtotalAmt01055027
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0354826
IRS990ScheduleD/TotalExpensesPerForm990Amt01010740
IRS990ScheduleD/TotalLiabilityAmt049890
IRS990ScheduleD/TotalRevenuePerForm990Amt01055027
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01055027
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01010740
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR STUDENTS ARE REFERRED BY THEIR SCHOOL OR DOCTOR
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING CHILDREN WITH LEARNING DISABILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS CAN ELECT NEW BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED ANNUALLY BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01342020
IRS990/TotalAssetsEOYAmt01271035
IRS990/TotalAssetsGrp/BOYAmt01342020
IRS990/TotalAssetsGrp/EOYAmt01271035
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0216951
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05646
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0243956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0761138
IRS990/TotalFunctionalExpensesGrp/TotalAmt01010740
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0174507
IRS990/TotalLiabilitiesEOYAmt059235
IRS990/TotalLiabilitiesGrp/BOYAmt0174507
IRS990/TotalLiabilitiesGrp/EOYAmt059235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01167513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01211800
IRS990/TotalOtherProgSrvcExpenseAmt05601
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt035949
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt035949
IRS990/TotalProgramServiceExpensesAmt0748918
IRS990/TotalProgramServiceRevenueAmt0869828
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0838076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01055027
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01342020
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01271035
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0711 BELMONT AVENUE
IRS990/USAddress/CityNm0YOUNGSTOWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044502
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ACLDLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERICA BROWN FIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03307460604
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALL CHILDREN LEARN DIFFERENTLY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL AND LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ALLC
ReturnHeader/Filer/EIN0341698461
ReturnHeader/Filer/PhoneNum03307460604
ReturnHeader/Filer/USAddress/AddressLine1Txt0118 E WOOD STREET
ReturnHeader/Filer/USAddress/CityNm0YOUNGSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044503
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452786187
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLUENT & RICCIARDI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08560 SOUTH AVE STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044514
ReturnHeader/PreparerPersonGrp/PhoneNum03309531396
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENNARO F RICCIARDI
ReturnHeader/ReturnTs02023-03-28T16:14:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ERICA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWN FIRE
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,271,035
Liabilities
$59,235
Net assets
$1,211,800
Revenue
$1,055,027
Expenses
$1,010,740
Net income
$44,287
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.02$2.19$1.78$1.09$0.68
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.21$1.06$1.01$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.17$1.17$1.18$0.92$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.18$0.91$1.10$0.96$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.04$0.77$0.98$0.91$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.03$0.70$0.93$0.86$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.03$0.63$0.87$0.80$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.83$0.76$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.65$0.68$0.03