Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2020 • EIN 35-1178392

Jun 01, 2019 to May 31, 2020 • Filed on Aug 31, 2020

Organization ProfileABC-STEWART.ORG
6691 W State Road 46Columbus, IN 47201

(812) 342-3029

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.32x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.21x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

27th percentile

-6.3%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

46th percentile

$48,693

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

67th percentile

16%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-3.7%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$779,159

Up $105,491 (+16%) from 2019

Net Assets

Down

$532,847

Down $75,405 (-12%) from 2019

Liabilities

Up

$246,312

Up $180,896 (+277%) from 2019

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin27th percentile

Revenue

Down

$1,199,149

Down $45,526 (-3.7%) from 2019

Expenses

Up

$1,274,554

Up $19,858 (+1.6%) from 2019

Net Income

Down

-$75,405

Down $65,384 (-652%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$1.0M$500K$0Assets 2017: $742,898Liabilities 2017: $97,078Net Assets 2017: $645,8202017Assets 2018: $682,945Liabilities 2018: $64,672Net Assets 2018: $618,2732018Assets 2019: $673,668Liabilities 2019: $65,416Net Assets 2019: $608,2522019Assets 2020: $779,159Liabilities 2020: $246,312Net Assets 2020: $532,8472020Assets 2021: $787,879Liabilities 2021: $207,864Net Assets 2021: $580,0152021Assets 2022: $859,538Liabilities 2022: $39,509Net Assets 2022: $820,0292022Assets 2023: $916,009Liabilities 2023: $80,554Net Assets 2023: $835,4552023Assets 2024: $855,729Liabilities 2024: $54,183Net Assets 2024: $801,5462024

Highlighted filing

2020

Assets$779,159
Liabilities$246,312
Net Assets$532,847
Open 2020 Filing

Operations Trend

Revenue Growth41st percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $1,267,761Expenses 2017: $1,362,585Net Income 2017: -$94,8242017Revenue 2018: $1,276,708Expenses 2018: $1,304,255Net Income 2018: -$27,5472018Revenue 2019: $1,244,675Expenses 2019: $1,254,696Net Income 2019: -$10,0212019Revenue 2020: $1,199,149Expenses 2020: $1,274,554Net Income 2020: -$75,4052020Revenue 2021: $1,249,016Expenses 2021: $1,201,848Net Income 2021: $47,1682021Revenue 2022: $1,660,718Expenses 2022: $1,420,704Net Income 2022: $240,0142022Revenue 2023: $1,551,383Expenses 2023: $1,535,957Net Income 2023: $15,4262023Revenue 2024: $1,540,056Expenses 2024: $1,573,965Net Income 2024: -$33,9092024

Highlighted filing

2020

Revenue$1,199,149
Expenses$1,274,554
Net Income-$75,405
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Aug 31, 2020
Return Version
2019v5.0
Gross Receipts
$1,199,149
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$508,403$611,722▲ $103,319
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Cash and Non-Interest-Bearing Accounts$3,097$3,184▲ $87
Prepaid Expenses and Deferred Charges-$2,085-
Total Assets$673,668$779,159▲ $105,491
Liabilities
Other Liabilities-$187,400-
Accounts Payable and Accrued Expenses$40,861$40,772▼ $89
Deferred Revenue$24,555$18,140▼ $6,415
Total Liabilities$65,416$246,312▲ $180,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,619$482,214▼ $75,405
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$608,252$532,847▼ $75,405
Total Liabilities and Net Assets / Fund Balance$673,668$779,159▲ $105,491

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,019-$150,019
Equipment$8,929-$8,929
Leasehold Improvements$3,220-$3,220
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Linda S BeckerSecretary/trFT$48,693$48,693
Merideth E CarmichaelPresident-$26,523$26,523

Board Members and Trustees

NameTitle
Bobbie KrootDirector
Debbie OttoDirector
Dominic GloverDirector
Erin HawkinsDirector
Lacretia UleryDirector
Suzanne S RentschlerDirector
Thomas CarmichaelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$63,975
Program Service Revenue
$1,127,894
Investment Income
$3,192
Other Revenue
$4,088
All Other Contributions
$14,164
Change in Net Assets
$-75,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,089,607
Other Expenses$184,947
Total Fundraising Expense$10,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$812,029--$812,029
Other Employee Benefits$133,389--$133,389
Occupancy-$100,027-$100,027
Current Officers, Directors, Trustees, and Key Employees$37,608$37,608-$75,216
Payroll Taxes$68,973--$68,973
Office Expenses$8,721--$8,721
Other Expenses$5,593-$10,362$5,593
Fees for Services Other-$5,160-$5,160
Advertising-$2,697-$2,697
All Other Expenses$2,164--$2,164
Total Functional Expenses$1,118,700$145,492$10,362$1,274,554
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5oth Anniversar$44,570---
Other Misc Fund$5,241---
Total Events$49,811---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$187,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 2

“Thomas carmichael merideth carmichael director president married”

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

“A copy of the form 990 is presented to the board of directors for review before mailing to the irs.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Abc Learning Centre Inc
EIN
35-1178392
Phone
8123423029
Address
6691 W STATE ROAD 46, COLUMBUS, IN 47201
Doing Business As
Abc-stewart School

Signing Officer

Name
Merideth E Carmichael
Title
President
Phone
8123423029
Signed
2020-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Merideth E Carmichael
Formed
1973
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
30
Volunteers
70

Preparer

Firm
Brammer & Yeend Professional Corporation
Address
8 PUBLIC SQUARE, SHELBYVILLE, IN 46176
Preparer
Terri L Rush CPA
Phone
3173989753
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THOMAS CARMICHAEL MERIDETH CARMICHAEL DIRECTOR PRESIDENT MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE MAILING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$779,159
Liabilities
$246,312
Net assets
$532,847
Revenue
$1,199,149
Expenses
$1,274,554
Net income
-$75,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.86$0.05$0.80$1.54$1.57$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.08$0.84$1.55$1.54$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$1.66$1.42$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.21$0.58$1.25$1.20$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.25$0.53$1.20$1.27$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.07$0.61$1.24$1.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.62$1.28$1.30$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.10$0.65$1.27$1.36$0.09