Civic Intelligence

Views on Learning Inc.

990 • Fiscal year 2023 • EIN 35-1819914

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 24, 2024

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.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

5th percentile

0.00x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

17th percentile

$65,000

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

7.2%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$12,050,355

Up $1,644,890 (+16%) from 2022

Net Assets

Up

$12,050,355

Up $1,644,890 (+16%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin93rd percentile

Revenue

Up

$1,102,552

Up $74,198 (+7.2%) from 2022

Expenses

Up

$412,433

Up $53,395 (+15%) from 2022

Net Income

Up

$690,119

Up $20,803 (+3.1%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2023

Assets$12,050,355
Liabilities$0
Net Assets$12,050,355
Open 2023 Filing

Operations Trend

Revenue Growth53rd 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

2023

Revenue$1,102,552
Expenses$412,433
Net Income$690,119
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 24, 2024
Return Version
2023v5.0
Gross Receipts
$1,102,552
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$10,405,465$12,050,355▲ $1,644,890
Investments in Publicly Traded Securities-$11,543,242-
Inventories for Sale or Use$226,888$226,888→ $0
Savings and Temporary Cash Investments$9,764,800$218,810▼ $9,545,990
Land, Buildings, and Equipment, Net$3,910$2,998▼ $912
Cash and Non-Interest-Bearing Accounts$409,867$2▼ $409,865
Total Assets$10,405,465$12,050,355▲ $1,644,890
Other Assets Total-$58,415-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,405,465$12,050,355▲ $1,644,890
Total Liabilities and Net Assets / Fund Balance$10,405,465$12,050,355▲ $1,644,890

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,998$5,018$8,016
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leslie TurnerExecutive DiFT$65,000$65,000
Tim TaharaDirectorFT$48,000$48,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$695,241
Investment Income
$407,236
Other Revenue
$75
Change in Net Assets
$690,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,689
Other Expenses$164,212
Grants and Similar Amounts Paid$52,532
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$68,000-$68,000
Current Officers, Directors, Trustees, and Key Employees-$65,000-$65,000
Grants to Domestic Orgs$52,532--$52,532
Other Employee Benefits-$50,449-$50,449
Fees for Services Other-$39,000-$39,000
Payroll Taxes-$10,323-$10,323
Fees for Services Legal-$10,313-$10,313
All Other Expenses-$9,942-$9,942
Other Expenses$12,203$6,524-$6,524
Office Expenses-$4,269-$4,269
Insurance-$2,873-$2,873
Travel-$1,943-$1,943
Pension Plan Contributions-$1,917-$1,917
Fees for Services Accounting-$1,675-$1,675
Depreciation Depletion-$911-$911
Advertising-$641-$641
Total Functional Expenses$121,906$290,527$0$412,433
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mishawaka Educational FoundationPlymouth, IN-Equipment Purchase$24,994
St Matthew Elementary SchoolSouth Bend, IN-Equipment Purchase$15,038
Mishawaka Educational FoundationMishawaka, IN-Equipment Purchase$10,000
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
Tim Tahara
Title
Director
Phone
5742261262
Signed
2024-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Tahara
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 Ea
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 XI, Line 9

“Book / tax depreciation difference -1”

Raw XML Appendix396 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/EquipmentGrp/BookValueAmt02998
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05018
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02998
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IRS990ScheduleI/RecipientTable/CashGrantAmt015038
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt224994
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST MATTHEW ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MISHAWAKA EDUCATIONAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MISHAWAKA EDUCATIONAL FOUNDATION
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01015 E DAYTON ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 1593
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21402 S MANI STREET
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1MISHAWAKA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2PLYMOUTH
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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/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -1
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 XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt010405465
IRS990/TotalAssetsGrp/EOYAmt012050355
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IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0290527
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121906
IRS990/TotalFunctionalExpensesGrp/TotalAmt0412433
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IRS990/TotalProgramServiceRevenueAmt0695241
IRS990/TotalReportableCompFromOrgAmt0113000
IRS990/TotalRevenueGrp/ExclusionAmt0407236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0695316
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01102552
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010405465
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012050355
IRS990/TravelGrp/ManagementAndGeneralAmt01943
IRS990/TravelGrp/TotalAmt01943
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.VIEWSONLEARNING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM TAHARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05742261262
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-24
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/PreparationDt02024-06-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE LEWAN EA
ReturnHeader/ReturnTs02024-06-25T15:32:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TAHARA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$12,050,355
Liabilities
$0
Net assets
$12,050,355
Revenue
$1,102,552
Expenses
$412,433
Net income
$690,119
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