Civic Intelligence

Views on Learning Inc.

990 • Fiscal year 2024 • EIN 35-1819914

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 28, 2025

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.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

18th percentile

$73,568

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,455,331

Up $1,404,976 (+12%) from 2023

Net Assets

Up

$13,455,331

Up $1,404,976 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$1,391,407

Up $288,855 (+26%) from 2023

Expenses

Up

$551,719

Up $139,286 (+34%) from 2023

Net Income

Up

$839,688

Up $149,569 (+22%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$13,455,331
Liabilities$0
Net Assets$13,455,331

Operations Trend

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

2024

Revenue$1,391,407
Expenses$551,719
Net Income$839,688
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 28, 2025
Return Version
2024v5.0
Gross Receipts
$1,391,407
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$12,050,355$13,455,331▲ $1,404,976
Investments in Publicly Traded Securities$11,543,242$12,778,947▲ $1,235,705
Savings and Temporary Cash Investments$218,810$375,925▲ $157,115
Inventories for Sale or Use$226,888$226,888→ $0
Land, Buildings, and Equipment, Net$2,998$2,750▼ $248
Cash and Non-Interest-Bearing Accounts$2--
Total Assets$12,050,355$13,455,331▲ $1,404,976
Other Assets Total$58,415$70,821▲ $12,406
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,050,355$13,455,331▲ $1,404,976
Total Liabilities and Net Assets / Fund Balance$12,050,355$13,455,331▲ $1,404,976

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,750$5,905$8,655
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim TaharaDirectorFT$73,568$73,568

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$712,602
Investment Income
$678,560
Other Revenue
$245
Change in Net Assets
$839,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$313,094
Salaries, Compensation, and Employee Benefits$153,018
Other Expenses$85,607
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$313,094--$313,094
Current Officers, Directors, Trustees, and Key Employees-$73,568-$73,568
Other Employee Benefits-$48,582-$48,582
Fees for Services Other-$16,750-$16,750
Other Salaries and Wages-$14,675-$14,675
Pension Plan Contributions-$8,772-$8,772
Payroll Taxes-$7,421-$7,421
Fees for Services Legal-$5,932-$5,932
Other Expenses$12,000$5,873-$5,873
Travel-$4,202-$4,202
All Other Expenses$2,218$1,497-$3,715
Insurance-$2,935-$2,935
Office Expenses-$2,614-$2,614
Fees for Services Accounting-$2,036-$2,036
Depreciation Depletion-$887-$887
Total Functional Expenses$327,312$224,407$0$551,719
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fairbanks North Star Borough SchoolFairbanks, AK-Equipment Purchase$50,000
Spencer County Educational FoundatiTaylorsville, KY-Equipment Purchase$27,549
Mishawaka Educational FoundationMishawaka, IN-Equipment Purchase$25,550
National Association of Education FCockeysville, MD-Equipment Purchase$15,000
Nacf Ed FoundationsNew Albany, IN-Equipment Purchase$14,343
Newton Education FoundationCovington, GA-Equipment Purchase$13,950
Mount Hope Lutheran SchoolCasper, WY-Equipment Purchase$12,935
St Matthews CathedralSouth Bend, IN-Equipment Purchase$11,408
Woodview Elementary SchoolNappanee, IN-Equipment Purchase$11,000
Chamberlain Elementary SchoolGoshen, IN-Equipment Purchase$10,500
Saint Michael Catholic SchoolPlymouth, IN-Equipment Purchase$10,000
South Bend Alumni AssociationSouth Bend, IN-Equipment Purchase$10,000
Huntington County Community SchoolWarren, IN-Equipment Purchase$9,500
Martin Luther Grammar SchoolSheridan, WY-Equipment Purchase$7,500
Queen of Peace Catholic SchoolMishawaka, IN---
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
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
2025-02-28
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
3160 WINDSOR CT, ELKHART, IN 46514
Preparer
Leanne K Mckee CPA
Phone
5742628886
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.

Raw XML AppendixShowing 400 of 479 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08700725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01606777
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013830633
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05905
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08655
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02750
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt011000
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt211408
IRS990ScheduleI/RecipientTable/CashGrantAmt327549
IRS990ScheduleI/RecipientTable/CashGrantAmt47500
IRS990ScheduleI/RecipientTable/CashGrantAmt550000
IRS990ScheduleI/RecipientTable/CashGrantAmt610500
IRS990ScheduleI/RecipientTable/CashGrantAmt714343
IRS990ScheduleI/RecipientTable/CashGrantAmt825550
IRS990ScheduleI/RecipientTable/CashGrantAmt910000
IRS990ScheduleI/RecipientTable/CashGrantAmt109500
IRS990ScheduleI/RecipientTable/CashGrantAmt1113950
IRS990ScheduleI/RecipientTable/CashGrantAmt1212935
IRS990ScheduleI/RecipientTable/CashGrantAmt1315000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt019260
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0EQUIPMENT DONAT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13EQUIPMENT PURCHASE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WOODVIEW ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAINT MICHAEL CATHOLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST MATTHEWS CATHEDRAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3SPENCER COUNTY EDUCATIONAL FOUNDATI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MARTIN LUTHER GRAMMAR SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5FAIRBANKS NORTH STAR BOROUGH SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6CHAMBERLAIN ELEMENTARY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7NACF ED FOUNDATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8MISHAWAKA EDUCATIONAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9SOUTH BEND ALUMNI ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10HUNTINGTON COUNTY COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11NEWTON EDUCATION FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12MOUNT HOPE LUTHERAN SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt13NATIONAL ASSOCIATION OF EDUCATION F
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14QUEEN OF PEACE CATHOLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0351074003
IRS990ScheduleI/RecipientTable/RecipientEIN1350925290
IRS990ScheduleI/RecipientTable/RecipientEIN2350893502
IRS990ScheduleI/RecipientTable/RecipientEIN3834468616
IRS990ScheduleI/RecipientTable/RecipientEIN4200591516
IRS990ScheduleI/RecipientTable/RecipientEIN5926000096
IRS990ScheduleI/RecipientTable/RecipientEIN6351099157
IRS990ScheduleI/RecipientTable/RecipientEIN7202552199
IRS990ScheduleI/RecipientTable/RecipientEIN8351973986
IRS990ScheduleI/RecipientTable/RecipientEIN9351674506
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IRS990ScheduleI/RecipientTable/RecipientEIN11264343929
IRS990ScheduleI/RecipientTable/RecipientEIN12830231842
IRS990ScheduleI/RecipientTable/RecipientEIN13760775625
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0800 E WOODVIEW DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1612 N CENTER STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21015 E DAYTON ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3PO BOX 169
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41300 W 5TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5520 FIFTH AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6428 N 5TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt72813 GRANT LINE ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt81402 S MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9737 BEALE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt101063 E 900 S
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11PO BOX 1586
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt122300 HICKORY STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13PO BOX 1646
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt144508 VISTULA ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NAPPANEE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1PLYMOUTH
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SOUTH BEND
IRS990ScheduleI/RecipientTable/USAddress/CityNm3TAYLORSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4SHERIDAN
IRS990ScheduleI/RecipientTable/USAddress/CityNm5FAIRBANKS
IRS990ScheduleI/RecipientTable/USAddress/CityNm6GOSHEN
IRS990ScheduleI/RecipientTable/USAddress/CityNm7NEW ALBANY
IRS990ScheduleI/RecipientTable/USAddress/CityNm8MISHAWAKA
IRS990ScheduleI/RecipientTable/USAddress/CityNm9SOUTH BEND
IRS990ScheduleI/RecipientTable/USAddress/CityNm10WARREN
IRS990ScheduleI/RecipientTable/USAddress/CityNm11COVINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm12CASPER
IRS990ScheduleI/RecipientTable/USAddress/CityNm13COCKEYSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm14MISHAWAKA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4WY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5AK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd10IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd11GA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd12WY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd13MD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd14IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046550
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd146563
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd246613
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd340071
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd482801
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd599701
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd646528
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd747150
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd846544
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd946616
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1046792
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1130015
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1282604
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1321030
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1446544
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/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

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