Civic Intelligence

All Children Learn Differently Learning Center

990 • Fiscal year 2023 • EIN 34-1698461

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

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

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$63,234

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

24%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,514,796

Up $172,776 (+13%) from 2021

Net Assets

Up

$1,501,057

Up $333,544 (+29%) from 2021

Liabilities

Down

$13,739

Down $160,768 (-92%) from 2021

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin76th percentile

Revenue

Up

$1,307,309

Up $126,394 (+11%) from 2021

Expenses

Up

$1,018,052

Up $94,813 (+10%) from 2021

Net Income

Up

$289,257

Up $31,581 (+12%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth76th 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 2023: $1,514,796Liabilities 2023: $13,739Net Assets 2023: $1,501,0572023Assets 2024: $2,201,873Liabilities 2024: $16,816Net Assets 2024: $2,185,0572024

Highlighted filing

2023

Assets$1,514,796
Liabilities$13,739
Net Assets$1,501,057
Open 2023 Filing

Operations Trend

Revenue Growth70th 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 2023: $1,307,309Expenses 2023: $1,018,052Net Income 2023: $289,2572023Revenue 2024: $1,777,836Expenses 2024: $1,093,836Net Income 2024: $684,0002024

Highlighted filing

2023

Revenue$1,307,309
Expenses$1,018,052
Net Income$289,257
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,307,309
Mission and Program Overview

Mission

Teaching and tutoring children with learning disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,211,800$1,501,057▲ $289,257
Land, Buildings, and Equipment, Net$354,826$567,625▲ $212,799
Investments in Publicly Traded Securities$263,067$544,840▲ $281,773
Cash and Non-Interest-Bearing Accounts$620,415$369,604▼ $250,811
Accounts Receivable$32,727$32,727→ $0
Total Assets$1,271,035$1,514,796▲ $243,761
Liabilities
Accounts Payable and Accrued Expenses$9,345$9,459▲ $114
Other Liabilities$49,890$4,280▼ $45,610
Total Liabilities$59,235$13,739▼ $45,496
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,211,800$1,501,057▲ $289,257
Total Liabilities and Net Assets / Fund Balance$1,271,035$1,514,796▲ $243,761

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$483,037$396,702$879,739
Land$84,588-$84,588
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Erica Brown FireExecutive DiFT$63,234$63,234
Leslie BrownSchool TreasFT$53,051$53,051

Board Members and Trustees

NameTitle
Gary BaughmanPresident
Andrew SolomonBoard Member
Cathy JohnsonBoard Member
Lucy GoldenBoard Member
Pearlette WigleyBoard Member
Sandy GravesBoard Member
Kelly ProkopBoard Treasu
Martin SolomonHonorary Mem
Kristen Hartz MccleerySecretary
Patrick FireVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$333,429
Program Service Revenue
$942,979
Investment Income
$30,901
Other Revenue
$0
All Other Contributions
$333,429
Change in Net Assets
$289,257

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,307,309
Total Revenue per Audited Statements
$1,307,309
Total Revenue per Form 990
$1,307,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$790,586
Other Expenses$227,466
Total Fundraising Expense$11,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,379$168,536-$601,915
Other Employee Benefits$102,661$39,924-$142,585
Payroll Taxes$33,182$12,904-$46,086
Occupancy$33,180$12,531-$45,711
Depreciation Depletion$30,490--$30,490
Other Expenses$10,865$2,888-$13,753
All Other Expenses$1,183$460$11,268$12,911
Office Expenses$5,871$2,282-$8,153
Insurance$5,465$2,125-$7,590
Fees for Services Accounting-$5,661-$5,661
Advertising$1,459$1,459-$2,918
Total Functional Expenses$758,014$248,770$11,268$1,018,052

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,018,052
Total Expenses per Audited Statements$1,018,052
Total Expenses per Form 990$1,018,052
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
Payroll Taxes$4,280
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Baughman
Formed
1987
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
22
Volunteers
20

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 AppendixShowing 400 of 402 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/EquipmentGrp/BookValueAmt0483037
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0396702
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0879739
IRS990ScheduleD/ExpensesSubtotalAmt01018052
IRS990ScheduleD/LandGrp/BookValueAmt084588
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/RevenueSubtotalAmt01307309
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0567625
IRS990ScheduleD/TotalExpensesPerForm990Amt01018052
IRS990ScheduleD/TotalLiabilityAmt04280
IRS990ScheduleD/TotalRevenuePerForm990Amt01307309
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01307309
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01018052
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/TotalAssetsBOYAmt01271035
IRS990/TotalAssetsEOYAmt01514796
IRS990/TotalAssetsGrp/BOYAmt01271035
IRS990/TotalAssetsGrp/EOYAmt01514796
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0333429
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011268
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0248770
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0758014
IRS990/TotalFunctionalExpensesGrp/TotalAmt01018052
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059235
IRS990/TotalLiabilitiesEOYAmt013739
IRS990/TotalLiabilitiesGrp/BOYAmt059235
IRS990/TotalLiabilitiesGrp/EOYAmt013739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01211800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01501057
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt052888
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt052888
IRS990/TotalProgramServiceExpensesAmt0758014
IRS990/TotalProgramServiceRevenueAmt0942979
IRS990/TotalReportableCompFromOrgAmt0116285
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0973880
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01307309
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01271035
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01514796
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0711 BELMONT AVENUE
IRS990/USAddress/CityNm0YOUNGSTOWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044502
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
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/SignatureDt02024-05-15
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENNARO F RICCIARDI
ReturnHeader/ReturnTs02024-05-15T14:01:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ERICA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWN FIRE
ReturnHeader/TaxPeriodBeginDt02022-07-01

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,514,796
Liabilities
$13,739
Net assets
$1,501,057
Revenue
$1,307,309
Expenses
$1,018,052
Net income
$289,257
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
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$1.31$1.02$0.29
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