Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2021 • EIN 35-1178392

Jun 01, 2020 to May 31, 2021 • Filed on Sep 21, 2021

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

73rd percentile

0.26x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.17x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

33rd percentile

3.8%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

42nd percentile

$18,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

30th percentile

1.1%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

4.2%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$787,879

Up $8,720 (+1.1%) from 2020

Net Assets

Up

$580,015

Up $47,168 (+8.9%) from 2020

Liabilities

Down

$207,864

Down $38,448 (-16%) from 2020

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin33rd percentile

Revenue

Up

$1,249,016

Up $49,867 (+4.2%) from 2020

Expenses

Down

$1,201,848

Down $72,706 (-5.7%) from 2020

Net Income

Up

$47,168

Up $122,573 (+163%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2021

Assets$787,879
Liabilities$207,864
Net Assets$580,015
Open 2021 Filing

Operations Trend

Revenue Growth39th 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

2021

Revenue$1,249,016
Expenses$1,201,848
Net Income$47,168
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Sep 21, 2021
Return Version
2020v4.0
Gross Receipts
$1,249,016
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$611,722$623,278▲ $11,556
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Cash and Non-Interest-Bearing Accounts$3,184$2,433▼ $751
Prepaid Expenses and Deferred Charges$2,085--
Total Assets$779,159$787,879▲ $8,720
Liabilities
Other Liabilities$187,400$165,200▼ $22,200
Accounts Payable and Accrued Expenses$40,772$42,664▲ $1,892
Deferred Revenue$18,140--
Total Liabilities$246,312$207,864▼ $38,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$482,214$529,382▲ $47,168
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$532,847$580,015▲ $47,168
Total Liabilities and Net Assets / Fund Balance$779,159$787,879▲ $8,720

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 Pay42nd percentile

Employees

NameTitleBaseTotal
Merideth E CarmichaelPresident$18,000$18,000

Board Members and Trustees

NameTitle
Annette MoravecDirector
Clare MooreDirector
Dominic GloverDirector
John BrockhausDirector
Kevin JohnsonDirector
Lacretia UleryDirector
Lisa FeeleyDirector
Lori RowanDirector
Roberta KrootDirector
Thomas CarmichaelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$85,882
Program Service Revenue
$968,977
Investment Income
$1,267
Other Revenue
$192,890
All Other Contributions
$29,147
Change in Net Assets
$47,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,006,814
Other Expenses$195,034
Total Fundraising Expense$6,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$787,829--$787,829
Other Employee Benefits$138,394--$138,394
Occupancy-$98,659-$98,659
Payroll Taxes$62,591--$62,591
Current Officers, Directors, Trustees, and Key Employees$9,000$9,000-$18,000
Fees for Services Accounting-$17,910-$17,910
Office Expenses$14,992--$14,992
Advertising-$10,967-$10,967
Fees for Services Other-$4,748-$4,748
Other Expenses$4,739$20,045$6,736$4,739
All Other Expenses$2,014--$2,014
Travel-$343-$343
Total Functional Expenses$1,033,440$161,672$6,736$1,201,848
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
Annual Fund Dri$28,394---
Walk$20,662---
Total Events$56,735---
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 - Ppp$165,200
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
2021-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Merideth E Carmichael
Formed
1973
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
45
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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0165200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN - PPP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162168
IRS990ScheduleD/TotalLiabilityAmt0165200
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED IN THE COMMUNITY NEWSPAPER "THE REPUBLIC".
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECEIVES TITLE II GRANT INCOME FROM THE PUBLIC SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt056735
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt028394
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt020662
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt07679
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL FUND DRI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WALK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020662
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt056735
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0779159
IRS990/TotalAssetsEOYAmt0787879
IRS990/TotalAssetsGrp/BOYAmt0779159
IRS990/TotalAssetsGrp/EOYAmt0787879
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085882
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06736
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0161672
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01033440
IRS990/TotalFunctionalExpensesGrp/TotalAmt01201848
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0246312
IRS990/TotalLiabilitiesEOYAmt0207864
IRS990/TotalLiabilitiesGrp/BOYAmt0246312
IRS990/TotalLiabilitiesGrp/EOYAmt0207864
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0532847
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0580015
IRS990/TotalProgramServiceExpensesAmt01033440
IRS990/TotalProgramServiceRevenueAmt0968977
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/ExclusionAmt0188667
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0974467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01249016
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0779159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0787879
IRS990/TravelGrp/ManagementAndGeneralAmt0343
IRS990/TravelGrp/TotalAmt0343
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06691 W STATE HIGHWAY 46
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047201
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0ABC-STEWART.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MERIDETH E CARMICHAEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08123423029
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABC LEARNING CENTRE INC
ReturnHeader/Filer/BusinessNameControlTxt0ABCL
ReturnHeader/Filer/EIN0351178392
ReturnHeader/Filer/PhoneNum08123423029
ReturnHeader/Filer/USAddress/AddressLine1Txt06691 W STATE ROAD 46
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351659339
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAMMER & YEEND PROFESSIONAL CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 PUBLIC SQUARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHELBYVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046176
ReturnHeader/PreparerPersonGrp/PhoneNum03173989753
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-12

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$787,879
Liabilities
$207,864
Net assets
$580,015
Revenue
$1,249,016
Expenses
$1,201,848
Net income
$47,168
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