Civic Intelligence

Abc Learning Centre Inc.

990 • Fiscal year 2025 • EIN 35-1178392

Jun 01, 2024 to May 31, 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

58th percentile

0.10x

Higher debt load relative to assets than 58% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-9.2%

Higher net margin than 20% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-0.4%

Faster revenue growth than 35% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$737,731

Down $117,998 (-14%) from 2024

Net Assets

Down

$660,840

Down $140,706 (-18%) from 2024

Liabilities

Up

$76,891

Up $22,708 (+42%) from 2024

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin20th percentile

Revenue

Down

$1,534,460

Down $5,596 (-0.4%) from 2024

Expenses

Up

$1,675,166

Up $101,201 (+6.4%) from 2024

Net Income

Down

-$140,706

Down $106,797 (-315%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth9th 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: $801,5462024Assets 2025: $737,731Liabilities 2025: $76,891Net Assets 2025: $660,8402025

Highlighted filing

2025

Assets$737,731
Liabilities$76,891
Net Assets$660,840
Open 2025 Filing

Operations Trend

Revenue Growth35th 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: -$33,9092024Revenue 2025: $1,534,460Expenses 2025: $1,675,166Net Income 2025: -$140,7062025

Highlighted filing

2025

Revenue$1,534,460
Expenses$1,675,166
Net Income-$140,706
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Apr 9, 2026
Return Version
2024v5.0
Gross Receipts
$1,536,494
Mission and Program Overview

Mission

Pre-school and elementary education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$466,307$528,741▲ $62,434
Land, Buildings, and Equipment, Net$162,168$162,168→ $0
Cash and Non-Interest-Bearing Accounts$227,254$46,822▼ $180,432
Total Assets$855,729$737,731▼ $117,998
Liabilities
Accounts Payable and Accrued Expenses$54,183$76,891▲ $22,708
Total Liabilities$54,183$76,891▲ $22,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$750,913$610,207▼ $140,706
Net Assets With Donor Restrictions$50,633$50,633→ $0
Total Net Assets Fund Balance$801,546$660,840▼ $140,706
Total Liabilities and Net Assets / Fund Balance$855,729$737,731▼ $117,998

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

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$155,174
Program Service Revenue
$1,304,103
Investment Income
$45,814
Other Revenue
$29,369
All Other Contributions
$11,521
Change in Net Assets
$-140,706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,373,016
Other Expenses$302,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$913,291$228,323-$1,141,614
Occupancy-$188,517-$188,517
Other Employee Benefits$143,293--$143,293
Payroll Taxes$88,109--$88,109
Office Expenses$24,875--$24,875
Fees for Services Other-$19,920-$19,920
All Other Expenses$1,752$4,695-$6,447
Other Expenses$4,748--$4,748
Fees for Service Investment Mgmnt Fees-$4,731-$4,731
Fees for Services Accounting-$1,069-$1,069
Advertising$954--$954
Total Functional Expenses$1,227,911$447,255$0$1,675,166
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,091
Fundraising Direct Expenses$2,034
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk$20,673$20,673-$20,673
Other Misc Fund$7,718$7,718$2,034$5,684
Total Events$28,391$28,391$2,034$26,357
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
2026-04-09
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
32

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
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ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$737,731
Liabilities
$76,891
Net assets
$660,840
Revenue
$1,534,460
Expenses
$1,675,166
Net income
-$140,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$1.53$1.68$0.14
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