Civic Intelligence

Steuben County Literacy Coalition

EIN 35-1776176 • 501(c)3 • Angola, IN

Profile

To foster lifelong learning and improved literacy skills through accessible educational opportunities and information for children and adults in steuben county.

1208 S Wayne StreetAngola, IN 46703

www.steubenliteracy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-9.4%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

26th percentile

-5.6%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

29th percentile

-5.6%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$403,580

Down $49,190 (-11%) from 2022

Liabilities

Up

$21,451

Up $5,164 (+32%) from 2022

Net Assets

Down

$382,129

Down $54,354 (-12%) from 2022

Revenue

Down

$655,104

Down $80,074 (-11%) from 2022

Expenses

Down

$716,486

Down $47,230 (-6.2%) from 2022

Net Income

Down

-$61,382

Down $32,844 (-115%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2019: $476,164Liabilities 2019: $11,136Net Assets 2019: $465,0282019Assets 2020: $447,943Liabilities 2020: $6,581Net Assets 2020: $441,3622020Assets 2021: $470,950Liabilities 2021: $5,929Net Assets 2021: $465,0212021Assets 2022: $452,770Liabilities 2022: $16,287Net Assets 2022: $436,4832022Assets 2024: $403,580Liabilities 2024: $21,451Net Assets 2024: $382,1292024

Highlighted filing

2024

Assets$403,580
Liabilities$21,451
Net Assets$382,129

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2019: $611,273Expenses 2019: $556,858Net Income 2019: $54,4152019Revenue 2020: $482,492Expenses 2020: $506,158Net Income 2020: -$23,6662020Revenue 2021: $620,446Expenses 2021: $596,787Net Income 2021: $23,6592021Revenue 2022: $735,178Expenses 2022: $763,716Net Income 2022: -$28,5382022Revenue 2024: $655,104Expenses 2024: $716,486Net Income 2024: -$61,3822024

Highlighted filing

2024

Revenue$655,104
Expenses$716,486
Net Income-$61,382

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$655,104
Mission and Program Overview

Mission

To foster lifelong learning and improved literacy skills through accessible educational opportunities and information for children and adults in steuben county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$248,101$249,460▲ $1,359
Other Notes and Loans Receivable, Net$125,000$113,000▼ $12,000
Pledges and Grants Receivable$26,504$25,684▼ $820
Prepaid Expenses and Deferred Charges$47,930$5,674▼ $42,256
Land, Buildings, and Equipment, Net$6,216$4,034▼ $2,182
Total Assets$461,337$403,580▼ $57,757
Other Assets Total$7,586$5,728▼ $1,858
Liabilities
Accounts Payable and Accrued Expenses$10,050$15,453▲ $5,403
Other Liabilities$7,776$5,998▼ $1,778
Total Liabilities$17,826$21,451▲ $3,625
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$442,633$381,251▼ $61,382
Net Assets With Donor Restrictions$878$878→ $0
Total Net Assets Fund Balance$443,511$382,129▼ $61,382
Total Liabilities and Net Assets / Fund Balance$461,337$403,580▼ $57,757

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,034$10,500$14,534
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Breann FinkExecutive DiFT$95,880$2,732$98,612

Board Members and Trustees

NameTitle
Lon KeyesPresident
Alecia PfefferkornDirector
Deborah GrandinDirector
Erin SeemanDirector
Kirk KleinDirector
Tracy ZimmermanDirector
Ae Rin SchuelerSecretary
Patty ChampionTreasurer
Mike HessVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$649,071
Program Service Revenue
$0
Investment Income
$6,033
Other Revenue
$0
All Other Contributions
$39,756
Change in Net Assets
$-61,382
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$528,111
Other Expenses$188,375
Total Fundraising Expense$5,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$332,485$45,742-$378,227
Current Officers, Directors, Trustees, and Key Employees$90,724$2,411$5,478$98,613
Payroll Taxes$33,410$4,369$411$38,190
Fees for Services Other$28,124$6,759-$34,883
All Other Expenses$11,548$8,958-$20,506
Other Expenses$12,407$4,342-$16,749
Other Employee Benefits$8,632$4,449-$13,081
Fees for Services Accounting$7,900--$7,900
Insurance$4,721$1,118-$5,839
Occupancy$4,107$372-$4,479
Depreciation Depletion$3,555$485-$4,040
Office Expenses$1,800--$1,800
Travel$1,529$70-$1,599
Interest-$306-$306
Total Functional Expenses$590,850$119,747$5,889$716,486
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liabilities$5,998
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 11B

The board of directors has delegated the review of the form 990 to the audit committee. The president is the head of the audit committee and all members are provided full copies of the form 990 to review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members and staff complete a form annually. Conflicts, if any, are noted at a board meeting prior to votes.

Form 990, Page 6, Part VI, Line 15A

This policy for determining compensation of steuben county literacy coalition (sclc) applies to the compensation of all sclc staff members, including the organization's chief employed executive (i.e. A person who has ultimate responsibility for implementing the decisions of the organization's governing body or for supervising the management, administration or operations of the organization). The process includes all of these elements: (1) review and approval by the board of directors or executive committee of sclc; (2) use of data as to comparable compensation; and (3) contemporaneous documentation and recordkeeping. 1. Review and approval. The compensation of the person is reviewed and approved by the board of directors or executive committee of sclc, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. Use of data as to comparable compensation. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. 3. Contemporaneous documentation and recordkeeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.

Form 990, Page 6, Part VI, Line 15B

This policy for determining compensation of steuben county literacy coalition (sclc) applies to the compensation of all sclc staff members, including the organization's chief employed executive (i.e. A person who has ultimate responsibility for implementing the decisions of the organization's governing body or for supervising the management, administration or operations of the organization). The process includes all of these elements: (1) review and approval by the board of directors or executive committee of sclc; (2) use of data as to comparable compensation; and (3) contemporaneous documentation and recordkeeping. 1. Review and approval. The compensation of the person is reviewed and approved by the board of directors or executive committee of sclc, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. Use of data as to comparable compensation. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. 3. Contemporaneous documentation and recordkeeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.

Form 990, Page 6, Part VI, Line 19

Disclosures are available upon request.

Filing and Contact Details

Filer

Filer Name
Steuben County Literacy Coalition
EIN
35-1776176
Phone
2606651414
Address
1208 S WAYNE STREET, ANGOLA, IN 46703

Signing Officer

Name
Lon Keyes
Title
President
Phone
2606651414
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lon Keyes
Formed
1989
Legal Domicile
In
Voting Board Members
10
Independent Board Members
9
Employees
65
Volunteers
20

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Melissa J Wolf CPA
Phone
2604222551
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The accounting standard that provides guidance on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2023 and 2022. The organization is generally no longer subject to examination by the internal revenue service for years prior to 2021.

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IRS990/OtherExpensesGrp/TotalAmt132924
IRS990/OtherExpensesGrp/TotalAmt220799
IRS990/OtherExpensesGrp/TotalAmt316749
IRS990/OtherLiabilitiesGrp/BOYAmt07776
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0620425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0482625
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCE LEASE LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD THAT PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE PRESIDENT IS THE HEAD OF THE AUDIT COMMITTEE AND ALL MEMBERS ARE PROVIDED FULL COPIES OF THE FORM 990 TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS AND STAFF COMPLETE A FORM ANNUALLY. CONFLICTS, IF ANY, ARE NOTED AT A BOARD MEETING PRIOR TO VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS POLICY FOR DETERMINING COMPENSATION OF STEUBEN COUNTY LITERACY COALITION (SCLC) APPLIES TO THE COMPENSATION OF ALL SCLC STAFF MEMBERS, INCLUDING THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE (I.E. A PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION OR OPERATIONS OF THE ORGANIZATION). THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS POLICY FOR DETERMINING COMPENSATION OF STEUBEN COUNTY LITERACY COALITION (SCLC) APPLIES TO THE COMPENSATION OF ALL SCLC STAFF MEMBERS, INCLUDING THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE (I.E. A PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION OR OPERATIONS OF THE ORGANIZATION). THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISCLOSURES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0590850
IRS990/TotalFunctionalExpensesGrp/TotalAmt0716486
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0443511
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IRS990/TotalOtherCompensationAmt02732
IRS990/TotalProgramServiceExpensesAmt0590850
IRS990/TotalReportableCompFromOrgAmt095880
IRS990/TotalRevenueGrp/ExclusionAmt06033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0655104
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0461337
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01208 S WAYNE STREET
IRS990/USAddress/CityNm0ANGOLA
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IRS990/WebsiteAddressTxt0WWW.STEUBENLITERACY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LON KEYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02606651414
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22

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