Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2022 • EIN 35-1178392

Jun 01, 2021 to May 31, 2022 • Filed on Feb 09, 2023

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

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

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

40th percentile

$9,150

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

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

Asset Growth

65th percentile

9.1%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

75th percentile

33%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$859,538

Up $71,659 (+9.1%) from 2021

Net Assets

Up

$820,029

Up $240,014 (+41%) from 2021

Liabilities

Down

$39,509

Down $168,355 (-81%) from 2021

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin63rd percentile

Revenue

Up

$1,660,718

Up $411,702 (+33%) from 2021

Expenses

Up

$1,420,704

Up $218,856 (+18%) from 2021

Net Income

Up

$240,014

Up $192,846 (+409%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2022

Assets$859,538
Liabilities$39,509
Net Assets$820,029
Open 2022 Filing

Operations Trend

Revenue Growth75th 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

2022

Revenue$1,660,718
Expenses$1,420,704
Net Income$240,014
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Feb 9, 2023
Return Version
2021v4.0
Gross Receipts
$1,660,718
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$623,278$694,068▲ $70,790
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Cash and Non-Interest-Bearing Accounts$2,433$3,302▲ $869
Total Assets$787,879$859,538▲ $71,659
Liabilities
Other Liabilities$165,200--
Accounts Payable and Accrued Expenses$42,664$39,509▼ $3,155
Total Liabilities$207,864$39,509▼ $168,355
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$529,382$769,396▲ $240,014
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$580,015$820,029▲ $240,014
Total Liabilities and Net Assets / Fund Balance$787,879$859,538▲ $71,659

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 Pay40th percentile

Employees

NameTitleBaseTotal
Merideth E CarmichaelPresident$9,150$9,150

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$66,833
Program Service Revenue
$1,425,664
Investment Income
$122
Other Revenue
$168,099
All Other Contributions
$11,054
Change in Net Assets
$240,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,200,509
Other Expenses$220,195
Total Fundraising Expense$9,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,002,855--$1,002,855
Occupancy-$110,937-$110,937
Other Employee Benefits$109,498--$109,498
Payroll Taxes$79,006--$79,006
Office Expenses$14,230--$14,230
All Other Expenses$10,873--$10,873
Advertising-$10,079-$10,079
Current Officers, Directors, Trustees, and Key Employees$4,575$4,575-$9,150
Fees for Services Accounting-$9,140-$9,140
Other Expenses$8,612$10,775$9,919$8,612
Fees for Services Other-$7,135-$7,135
Travel-$314-$314
Total Functional Expenses$1,257,830$152,955$9,919$1,420,704
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
Walk$24,002---
Annual Fund Dri$19,635---
Total Events$55,779---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
2023-02-09
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
29
Volunteers
64

Preparer

Firm
Brammer & Yeend Professional Corporation
Address
8 PUBLIC SQUARE, SHELBYVILLE, IN 46176
Preparer
Brian Brammer CPA
Phone
3173989753
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IRS990ScheduleE/DiscriminateRaceSchsInd0false
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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/CharitableContributionsTotAmt055779
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt024002
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt019635
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt012142
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WALK
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL FUND DRI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024002
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012142
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055779
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0787879
IRS990/TotalAssetsEOYAmt0859538
IRS990/TotalAssetsGrp/BOYAmt0787879
IRS990/TotalAssetsGrp/EOYAmt0859538
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IRS990/TotalContributionsAmt066833
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09919
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0152955
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01257830
IRS990/TotalFunctionalExpensesGrp/TotalAmt01420704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0207864
IRS990/TotalLiabilitiesEOYAmt039509
IRS990/TotalLiabilitiesGrp/BOYAmt0207864
IRS990/TotalLiabilitiesGrp/EOYAmt039509
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0580015
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0820029
IRS990/TotalProgramServiceExpensesAmt01257830
IRS990/TotalProgramServiceRevenueAmt01425664
IRS990/TotalReportableCompFromOrgAmt09150
IRS990/TotalRevenueGrp/ExclusionAmt0165322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01428563
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01660718
IRS990/TotalVolunteersCnt064
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0787879
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0859538
IRS990/TravelGrp/ManagementAndGeneralAmt0314
IRS990/TravelGrp/TotalAmt0314
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MERIDETH E CARMICHAEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08123423029
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-09
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/PreparationDt02023-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN BRAMMER CPA
ReturnHeader/ReturnTs02023-04-14T13:00:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MERIDETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CARMICHAEL
ReturnHeader/TaxPeriodBeginDt02021-06-01

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$859,538
Liabilities
$39,509
Net assets
$820,029
Revenue
$1,660,718
Expenses
$1,420,704
Net income
$240,014
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