Civic Intelligence

All Children Learn Differently Learning Center

990 • Fiscal year 2024 • EIN 34-1698461

Jul 01, 2023 to Jun 30, 2024 • Filed on May 13, 2025

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

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

36%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$2,201,873

Up $859,853 (+64%) from 2021

Net Assets

Up

$2,185,057

Up $1,017,544 (+87%) from 2021

Liabilities

Down

$16,816

Down $157,691 (-90%) from 2021

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin85th percentile

Revenue

Up

$1,777,836

Up $596,921 (+51%) from 2021

Expenses

Up

$1,093,836

Up $170,597 (+18%) from 2021

Net Income

Up

$684,000

Up $426,324 (+165%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth89th 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 2024: $2,201,873Liabilities 2024: $16,816Net Assets 2024: $2,185,0572024

Highlighted filing

2024

Assets$2,201,873
Liabilities$16,816
Net Assets$2,185,057
Open 2024 Filing

Operations Trend

Revenue Growth77th 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 2024: $1,777,836Expenses 2024: $1,093,836Net Income 2024: $684,0002024

Highlighted filing

2024

Revenue$1,777,836
Expenses$1,093,836
Net Income$684,000
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,777,836
Mission and Program Overview

Mission

Teaching and tutoring children with learning disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,501,057$2,185,057▲ $684,000
Cash and Non-Interest-Bearing Accounts$369,604$1,041,832▲ $672,228
Investments in Publicly Traded Securities$544,840$595,995▲ $51,155
Land, Buildings, and Equipment, Net$567,625$560,447▼ $7,178
Accounts Receivable$32,727$3,599▼ $29,128
Total Assets$1,514,796$2,201,873▲ $687,077
Liabilities
Other Liabilities$4,280$10,794▲ $6,514
Accounts Payable and Accrued Expenses$9,459$6,022▼ $3,437
Total Liabilities$13,739$16,816▲ $3,077
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,501,057$2,185,057▲ $684,000
Total Liabilities and Net Assets / Fund Balance$1,514,796$2,201,873▲ $687,077

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$475,859$431,918$907,777
Land$84,588-$84,588
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Gary BaughmanPresident
Andrew SolomonBoard Member
Cathy JohnsonBoard Member
Kelly ProkopBoard Member
Lucy GoldenBoard Member
Pearlette WigleyBoard Member
Sandy GravesBoard Member
Martin SolomonAdvisory Mem
Erica Brown FireExecutive Di
Kristen Hartz MccleerySecretary
Leslie BrownTreasurer
Patrick FireVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$610,749
Program Service Revenue
$1,099,585
Investment Income
$67,502
Other Revenue
$0
All Other Contributions
$610,749
Change in Net Assets
$684,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,777,836
Total Revenue per Audited Statements
$1,777,836
Total Revenue per Form 990
$1,777,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$824,282
Other Expenses$269,554
Total Fundraising Expense$15,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,698$173,327-$619,025
Other Employee Benefits$113,721$44,225-$157,946
Occupancy$45,473$17,312-$62,785
Payroll Taxes$34,064$13,247-$47,311
Depreciation Depletion$35,219--$35,219
All Other Expenses$13,001$3,707-$16,708
Other Expenses$15,862-$15,581$15,581
Office Expenses$5,591$2,174-$7,765
Insurance$4,735$1,842-$6,577
Fees for Services Accounting-$5,049-$5,049
Advertising$1,027$1,027-$2,054
Total Functional Expenses$816,345$261,910$15,581$1,093,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,093,836
Total Expenses per Audited Statements$1,093,836
Total Expenses per Form 990$1,093,836
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$10,794
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
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Baughman
Formed
1987
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
22

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 Appendix395 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/TotalBookValueLandBuildingsAmt0560447
IRS990ScheduleD/TotalExpensesPerForm990Amt01093836
IRS990ScheduleD/TotalLiabilityAmt010794
IRS990ScheduleD/TotalRevenuePerForm990Amt01777836
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01777836
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01093836
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/TotalAssetsBOYAmt01514796
IRS990/TotalAssetsEOYAmt02201873
IRS990/TotalAssetsGrp/BOYAmt01514796
IRS990/TotalAssetsGrp/EOYAmt02201873
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0610749
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015581
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0261910
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0816345
IRS990/TotalFunctionalExpensesGrp/TotalAmt01093836
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013739
IRS990/TotalLiabilitiesEOYAmt016816
IRS990/TotalLiabilitiesGrp/BOYAmt013739
IRS990/TotalLiabilitiesGrp/EOYAmt016816
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01501057
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02185057
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt050088
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt050088
IRS990/TotalProgramServiceExpensesAmt0816345
IRS990/TotalProgramServiceRevenueAmt01099585
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01167087
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01777836
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01514796
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02201873
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0711 BELMONT AVENUE
IRS990/USAddress/CityNm0YOUNGSTOWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044502
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ACLDLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERICA BROWN FIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03307460604
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
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/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENNARO F RICCIARDI
ReturnHeader/ReturnTs02025-05-15T10:37:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,201,873
Liabilities
$16,816
Net assets
$2,185,057
Revenue
$1,777,836
Expenses
$1,093,836
Net income
$684,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.02$2.19$1.78$1.09$0.68
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
Peer Organizations

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