Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2023 • EIN 35-1178392

Jun 01, 2022 to May 31, 2023 • Filed on Mar 20, 2024

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

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

55th percentile

6.6%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

29th percentile

-6.6%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$916,009

Up $56,471 (+6.6%) from 2022

Net Assets

Up

$835,455

Up $15,426 (+1.9%) from 2022

Liabilities

Up

$80,554

Up $41,045 (+104%) from 2022

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin43rd percentile

Revenue

Down

$1,551,383

Down $109,335 (-6.6%) from 2022

Expenses

Up

$1,535,957

Up $115,253 (+8.1%) from 2022

Net Income

Down

$15,426

Down $224,588 (-94%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2023

Assets$916,009
Liabilities$80,554
Net Assets$835,455
Open 2023 Filing

Operations Trend

Revenue Growth29th 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

2023

Revenue$1,551,383
Expenses$1,535,957
Net Income$15,426
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Mar 20, 2024
Return Version
2022v5.0
Gross Receipts
$1,551,383
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$694,068$497,265▼ $196,803
Investments Other Securities-$252,343-
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Cash and Non-Interest-Bearing Accounts$3,302$4,233▲ $931
Total Assets$859,538$916,009▲ $56,471
Liabilities
Accounts Payable and Accrued Expenses$39,509$80,554▲ $41,045
Total Liabilities$39,509$80,554▲ $41,045
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$769,396$784,822▲ $15,426
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$820,029$835,455▲ $15,426
Total Liabilities and Net Assets / Fund Balance$859,538$916,009▲ $56,471

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,019-$150,019
Equipment$8,929-$8,929
Leasehold Improvements$3,220-$3,220
Other Securities$252,343--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$57,043
Program Service Revenue
$1,490,569
Investment Income
$2,434
Other Revenue
$1,337
All Other Contributions
$12,504
Change in Net Assets
$15,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,303,371
Other Expenses$232,586
Total Fundraising Expense$1,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,082,580--$1,082,580
Other Employee Benefits$136,738--$136,738
Occupancy-$119,749-$119,749
Payroll Taxes$84,053--$84,053
Office Expenses$37,561--$37,561
Other Expenses$8,114$13,299-$8,114
Fees for Services Other-$7,208-$7,208
All Other Expenses$4,756-$1,375$6,131
Travel-$2,530-$2,530
Advertising-$1,824-$1,824
Fees for Services Accounting-$1,087-$1,087
Total Functional Expenses$1,388,885$145,697$1,375$1,535,957
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$25,440---
Other Misc Fund$11,268---
Total Events$44,539---
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
2024-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Merideth E Carmichael
Formed
1973
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
37
Volunteers
60

Preparer

Firm
Brammer & Yeend Professional Corporation
Address
8 PUBLIC SQUARE, SHELBYVILLE, IN 46176
Preparer
Brian Brammer 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.
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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ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MERIDETH E CARMICHAEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08123423029
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-20
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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/PreparationDt02024-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN BRAMMER CPA
ReturnHeader/ReturnTs02024-08-16T14:36:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$916,009
Liabilities
$80,554
Net assets
$835,455
Revenue
$1,551,383
Expenses
$1,535,957
Net income
$15,426
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