Civic Intelligence

Views on Learning Inc.

990 • Fiscal year 2022 • EIN 35-1819914

Jan 01, 2022 to Dec 31, 2022 • Filed on May 25, 2023

Organization ProfileWWW.VIEWSONLEARNING.ORG
56535 Magnetic DriveMishawaka, IN 46545

(574) 226-1262

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

17th percentile

$63,000

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

16th percentile

-12%

Faster asset growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-88%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$10,405,465

Down $1,370,627 (-12%) from 2021

Net Assets

Down

$10,405,465

Down $1,370,627 (-12%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin93rd percentile

Revenue

Down

$1,028,354

Down $7,672,371 (-88%) from 2021

Expenses

Down

$359,038

Down $110,638 (-24%) from 2021

Net Income

Down

$669,316

Down $7,561,733 (-92%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2019: $3,237,690Liabilities 2019: $0Net Assets 2019: $3,237,6902019Assets 2020: $3,545,043Liabilities 2020: $0Net Assets 2020: $3,545,0432020Assets 2021: $11,776,092Liabilities 2021: $0Net Assets 2021: $11,776,0922021Assets 2022: $10,405,465Liabilities 2022: $0Net Assets 2022: $10,405,4652022Assets 2023: $12,050,355Liabilities 2023: $0Net Assets 2023: $12,050,3552023Assets 2024: $13,455,331Liabilities 2024: $0Net Assets 2024: $13,455,3312024Assets 2025: $15,850,427Liabilities 2025: $0Net Assets 2025: $15,850,4272025

Highlighted filing

2022

Assets$10,405,465
Liabilities$0
Net Assets$10,405,465
Open 2022 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0Revenue 2019: $1,043,128Expenses 2019: $578,277Net Income 2019: $464,8512019Revenue 2020: $955,391Expenses 2020: $648,038Net Income 2020: $307,3532020Revenue 2021: $8,700,725Expenses 2021: $469,676Net Income 2021: $8,231,0492021Revenue 2022: $1,028,354Expenses 2022: $359,038Net Income 2022: $669,3162022Revenue 2023: $1,102,552Expenses 2023: $412,433Net Income 2023: $690,1192023Revenue 2024: $1,391,407Expenses 2024: $551,719Net Income 2024: $839,6882024Revenue 2025: $1,859,893Expenses 2025: $561,197Net Income 2025: $1,298,6962025

Highlighted filing

2022

Revenue$1,028,354
Expenses$359,038
Net Income$669,316
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 25, 2023
Return Version
2022v5.0
Gross Receipts
$1,029,417
Mission and Program Overview

Mission

Stem learning and collaboration opportunities for our educational broadband service area schools.

Learning and collaboration opportunities for our educational broadband service member schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$11,776,092$10,405,465▼ $1,370,627
Savings and Temporary Cash Investments$11,217,742$9,764,800▼ $1,452,942
Cash and Non-Interest-Bearing Accounts$329,630$409,867▲ $80,237
Inventories for Sale or Use$226,888$226,888→ $0
Land, Buildings, and Equipment, Net$1,832$3,910▲ $2,078
Total Assets$11,776,092$10,405,465▼ $1,370,627
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,776,092$10,405,465▼ $1,370,627
Total Liabilities and Net Assets / Fund Balance$11,776,092$10,405,465▼ $1,370,627

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,910$4,106$8,016
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leslie TurnerExecutive DiFT$63,000$63,000

Board Members and Trustees

NameTitle
Kimberly BoyntonBoard Presid
Dan RiceBoard Secret
Gary SawtelleBoard Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$670,717
Investment Income
$357,637
Other Revenue
$0
Change in Net Assets
$669,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,439
Other Expenses$114,465
Grants and Similar Amounts Paid$59,134
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$63,000-$63,000
Other Salaries and Wages-$59,834-$59,834
Grants to Domestic Orgs$59,134--$59,134
Other Employee Benefits-$51,598-$51,598
Fees for Services Other-$39,000-$39,000
Payroll Taxes-$9,507-$9,507
Fees for Services Legal-$9,206-$9,206
Office Expenses-$5,404-$5,404
All Other Expenses-$5,389-$5,389
Insurance-$3,218-$3,218
Other Expenses$12,000$1,775-$1,775
Pension Plan Contributions-$1,500-$1,500
Fees for Services Accounting-$1,275-$1,275
Travel-$891-$891
Depreciation Depletion-$713-$713
Total Functional Expenses$104,204$254,834$0$359,038
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Joseph Elementary SchoolGarrett, IN-Equipment Purchase$19,569
Williwaw Elementary SchoolAnchorage, AK-Equipment Purchase$13,045
Marburn AcademyNew Albany, OH-Equipment Purchase$10,400
St Matthew Elementary SchoolSouth Bend, IN-Equipment Purchase$9,910
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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

“Line 11 - the president reviews and signs the form 990 before it is filed. The board of directors has the opportunity to review the 990 after the return is filed.”

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

“Compliance with the written conflict of interest policy is enforced and monitored verbally”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Views on Learning Inc
EIN
35-1819914
Phone
5742261262
Address
56535 MAGNETIC DRIVE, MISHAWAKA, IN 46545

Signing Officer

Name
Leslie Turner
Title
Executive Director
Phone
5742261262
Signed
2023-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Boynton
Formed
1996
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
3

Preparer

Firm
Insight Accounting Group Pc
Address
1832 W LINCOLN AVE, GOSHEN, IN 46526-5918
Preparer
Julie Lewan
Phone
5745344040
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Granted a very large number of wifi devices to schools in our market areas to help with the virtual learning and service was paid for under the views on learning broadband plan.”

Form 990, Part IX, Line 11G

“Contract labor 0 39,000 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 2”

Raw XML Appendix395 raw XML fields

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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03910
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010400
IRS990ScheduleI/RecipientTable/CashGrantAmt113045
IRS990ScheduleI/RecipientTable/CashGrantAmt29910
IRS990ScheduleI/RecipientTable/CashGrantAmt319569
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MARBURN ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WILLIWAW ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST MATTHEW ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ST JOSEPH ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0311011901
IRS990ScheduleI/RecipientTable/RecipientEIN1926000078
IRS990ScheduleI/RecipientTable/RecipientEIN2350893502
IRS990ScheduleI/RecipientTable/RecipientEIN3350929985
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt09555 JOHNSTOWN ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11200 SAN ANTONIO ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21015 E DAYTON ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3301 W HOUSTON ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEW ALBANY
IRS990ScheduleI/RecipientTable/USAddress/CityNm1ANCHORAGE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SOUTH BEND
IRS990ScheduleI/RecipientTable/USAddress/CityNm3GARRETT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1AK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043054
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd199508
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd246613
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd346738
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GRANTED A VERY LARGE NUMBER OF WIFI DEVICES TO SCHOOLS IN OUR MARKET AREAS TO HELP WITH THE VIRTUAL LEARNING AND SERVICE WAS PAID FOR UNDER THE VIEWS ON LEARNING BROADBAND PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11 - THE PRESIDENT REVIEWS AND SIGNS THE FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS HAS THE OPPORTUNITY TO REVIEW THE 990 AFTER THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY IS ENFORCED AND MONITORED VERBALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR 0 39,000 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011776092
IRS990/TotalAssetsEOYAmt010405465
IRS990/TotalAssetsGrp/BOYAmt011776092
IRS990/TotalAssetsGrp/EOYAmt010405465
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0254834
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104204
IRS990/TotalFunctionalExpensesGrp/TotalAmt0359038
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011776092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010405465
IRS990/TotalOtherProgSrvcExpenseAmt033070
IRS990/TotalProgramServiceExpensesAmt0104204
IRS990/TotalProgramServiceRevenueAmt0670717
IRS990/TotalReportableCompFromOrgAmt063000
IRS990/TotalRevenueGrp/ExclusionAmt0358700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0669654
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01028354
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011776092
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010405465
IRS990/TravelGrp/ManagementAndGeneralAmt0891
IRS990/TravelGrp/TotalAmt0891
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0875 BOXWOOD DRIVE
IRS990/USAddress/CityNm0SOUTH BEND
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046614
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.VIEWSONLEARNING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLIE TURNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05742261262
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIEWS ON LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0VIEW
ReturnHeader/Filer/EIN0351819914
ReturnHeader/Filer/PhoneNum05742261262
ReturnHeader/Filer/USAddress/AddressLine1Txt056535 MAGNETIC DRIVE
ReturnHeader/Filer/USAddress/CityNm0MISHAWAKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046545
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203708395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INSIGHT ACCOUNTING GROUP PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01832 W LINCOLN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GOSHEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0465265918
ReturnHeader/PreparerPersonGrp/PhoneNum05745344040
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE LEWAN
ReturnHeader/ReturnTs02023-05-30T14:13:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LESLIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TURNER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$10,405,465
Liabilities
$0
Net assets
$10,405,465
Revenue
$1,028,354
Expenses
$359,038
Net income
$669,316
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.9$0.00$15.9$1.86$0.56$1.30
2024Detailed filing. Detailed filing data is available for this year.$13.5$0.00$13.5$1.39$0.55$0.84
2023Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$1.10$0.41$0.69
2022Detailed filing. Detailed filing data is available for this year.$10.4$0.00$10.4$1.03$0.36$0.67
2021Detailed filing. Detailed filing data is available for this year.$11.8$0.00$11.8$8.70$0.47$8.23
2020Detailed filing. Detailed filing data is available for this year.$3.55$0.00$3.55$0.96$0.65$0.31
2019Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$1.04$0.58$0.46