Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2024 • EIN 35-1178392

Jun 01, 2023 to May 31, 2024 • Filed on Jun 12, 2025

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

51st percentile

0.06x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% 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

19th percentile

-6.6%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$855,729

Down $60,280 (-6.6%) from 2023

Net Assets

Down

$801,546

Down $33,909 (-4.1%) from 2023

Liabilities

Down

$54,183

Down $26,371 (-33%) from 2023

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin33rd percentile

Revenue

Down

$1,540,056

Down $11,327 (-0.7%) from 2023

Expenses

Up

$1,573,965

Up $38,008 (+2.5%) from 2023

Net Income

Down

-$33,909

Down $49,335 (-320%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2024

Assets$855,729
Liabilities$54,183
Net Assets$801,546
Open 2024 Filing

Operations Trend

Revenue Growth34th 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

2024

Revenue$1,540,056
Expenses$1,573,965
Net Income-$33,909
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jun 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,561,669
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$497,265$466,307▼ $30,958
Investments Other Securities$252,343--
Cash and Non-Interest-Bearing Accounts$4,233$227,254▲ $223,021
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Total Assets$916,009$855,729▼ $60,280
Liabilities
Accounts Payable and Accrued Expenses$80,554$54,183▼ $26,371
Total Liabilities$80,554$54,183▼ $26,371
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$784,822$750,913▼ $33,909
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$835,455$801,546▼ $33,909
Total Liabilities and Net Assets / Fund Balance$916,009$855,729▼ $60,280

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,019--
Equipment$8,929--
Leasehold Improvements$3,220--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Merideth E CarmichaelPresident
Annette MoravecDirector
Dominic GloverDirector
John BrockhausDirector
Kevin JohnsonDirector
Lisa FeeleyDirector
Lori RowanDirector
Polly KramerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$100,296
Program Service Revenue
$1,436,821
Investment Income
$15,333
Other Revenue
$-12,394
All Other Contributions
$5,843
Change in Net Assets
$-33,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,345,755
Other Expenses$228,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,113,724--$1,113,724
Other Employee Benefits$145,633--$145,633
Occupancy-$96,456-$96,456
Payroll Taxes$86,398--$86,398
Insurance-$32,558-$32,558
All Other Expenses$26,009--$26,009
Fees for Services Other-$18,219-$18,219
Other Expenses$4,103--$4,103
Advertising-$3,309-$3,309
Information Technology-$3,064-$3,064
Fees for Service Investment Mgmnt Fees-$1,316-$1,316
Fees for Services Accounting-$694-$694
Total Functional Expenses$1,418,349$155,616$0$1,573,965
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,394
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Internl Affa$66,153-$1,327-
Walk a Thon$12,258---
Total Events$94,453-$12,394$-12,394
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
Backup withholding compliance
Yes
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 governing body review Part VI line 11

“A copy of the form 990 is available to the board of directors for review prior to filing.”

Governing documents etc available to public Part VI line 19

“fORM 990 IS AVAILABLE AT THE ORGANIZATIONS OFFICE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Abc Learning Centre Inc
EIN
35-1178392
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
2025-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Merideth E Carmichael
Formed
1973
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
34
Volunteers
58

Preparer

Firm
Stephen C Haworth PC
Address
2250 Midway St, Columbus, IN 47201
Preparer
Stephen C Haworth
Phone
8123794017
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen C Haworth
ReturnHeader/ReturnTs02025-06-12T14:49:47-04:00

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$855,729
Liabilities
$54,183
Net assets
$801,546
Revenue
$1,540,056
Expenses
$1,573,965
Net income
-$33,909
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