Civic Intelligence

Peace Learning Center Inc.

990 • Fiscal year 2019 • EIN 35-2067284

Aug 01, 2018 to Jul 31, 2019 • Filed on Jul 10, 2020

6040 Delong RoadIndianapolis, IN 46254

(317) 327-7144

Siviq Scores

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

Liabilities / Assets

88th percentile

0.73x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.55x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

56th percentile

5.6%

Higher net margin than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,634

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

94th percentile

74%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

9.7%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,060,282

Up $449,657 (+74%) from 2018

Net Assets

Up

$282,240

Up $78,307 (+38%) from 2018

Liabilities

Up

$778,042

Up $371,350 (+91%) from 2018

Revenue

Up

$1,408,204

Up $124,282 (+9.7%) from 2018

Expenses

Up

$1,330,021

Up $17,717 (+1.4%) from 2018

Net Income

Up

$78,183

Up $106,565 (+375%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $846,713Liabilities 2012: $560,729Net Assets 2012: $285,9842012Assets 2013: $250,517Liabilities 2013: $263,717Net Assets 2013: -$13,2002013Assets 2014: $601,726Liabilities 2014: $611,419Net Assets 2014: -$9,6932014Assets 2015: $165,964Liabilities 2015: $152,337Net Assets 2015: $13,6272015Assets 2016: $723,387Liabilities 2016: $541,259Net Assets 2016: $182,1282016Assets 2017: $444,679Liabilities 2017: $212,960Net Assets 2017: $231,7192017Assets 2018: $610,625Liabilities 2018: $406,692Net Assets 2018: $203,9332018Assets 2019: $1,060,282Liabilities 2019: $778,042Net Assets 2019: $282,2402019Assets 2020: $1,067,293Liabilities 2020: $458,721Net Assets 2020: $608,5722020Assets 2021: $1,396,174Liabilities 2021: $836,442Net Assets 2021: $559,7322021Assets 2022: $1,086,250Liabilities 2022: $397,721Net Assets 2022: $688,5292022Assets 2023: $1,476,286Liabilities 2023: $766,065Net Assets 2023: $710,2212023Assets 2024: $1,302,651Liabilities 2024: $707,202Net Assets 2024: $595,4492024

Highlighted filing

2019

Assets$1,060,282
Liabilities$778,042
Net Assets$282,240

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,123,2132012Expenses 2013: $1,091,5262013Revenue 2014: $1,034,828Expenses 2014: $1,032,997Net Income 2014: $1,8312014Revenue 2015: $1,055,629Expenses 2015: $1,027,855Net Income 2015: $27,7742015Revenue 2016: $1,175,640Expenses 2016: $1,007,203Net Income 2016: $168,4372016Revenue 2017: $1,214,999Expenses 2017: $1,166,410Net Income 2017: $48,5892017Revenue 2018: $1,283,922Expenses 2018: $1,312,304Net Income 2018: -$28,3822018Revenue 2019: $1,408,204Expenses 2019: $1,330,021Net Income 2019: $78,1832019Revenue 2020: $1,612,659Expenses 2020: $1,286,451Net Income 2020: $326,2082020Revenue 2021: $1,356,177Expenses 2021: $1,407,591Net Income 2021: -$51,4142021Revenue 2022: $1,598,275Expenses 2022: $1,450,078Net Income 2022: $148,1972022Revenue 2023: $1,842,190Expenses 2023: $1,821,346Net Income 2023: $20,8442023Revenue 2024: $1,747,445Expenses 2024: $1,864,800Net Income 2024: -$117,3552024

Highlighted filing

2019

Revenue$1,408,204
Expenses$1,330,021
Net Income$78,183
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jul 10, 2020
Return Version
2018v3.2
Gross Receipts
$1,408,204
Mission and Program Overview

Mission

Peace learning center of indianapolis educates, inspires, and empowers people to live peacefully. The organization's vision is to build a community of peace where respect is primary and justice is real. Through the modeling of behaviors, community collaboration, and the provision of services, the organization values peaceful resolution of conflicts, strength of diversity in the community, the potential of youth, and responsible stweardship of the environment and community resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$547,035$852,204▲ $305,169
Accounts Receivable$21,027$107,211▲ $86,184
Prepaid Expenses and Deferred Charges$3,577$68,816▲ $65,239
Investments in Publicly Traded Securities$18,283$19,438▲ $1,155
Land, Buildings, and Equipment, Net$20,703$12,613▼ $8,090
Total Assets$610,625$1,060,282▲ $449,657
Liabilities
Deferred Revenue$398,353$766,667▲ $368,314
Accounts Payable and Accrued Expenses$8,339$11,375▲ $3,036
Total Liabilities$406,692$778,042▲ $371,350
Net Assets / Fund Balance
Unrestricted Net Assets$203,933$282,240▲ $78,307
Total Net Assets Fund Balance$203,933$282,240▲ $78,307
Total Liabilities and Net Assets / Fund Balance$610,625$1,060,282▲ $449,657

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,781$40,785$45,566
Other Land Buildings-$24,125$24,125
Leasehold Improvements$7,832$14,523$22,355
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim NationExecutive DiFT$73,634$73,634

Board Members and Trustees

NameTitle
Roger FrickBoard Chair
George OkanteyBoard Asst C
Crishell SamBoard Member
Eric JohnsonBoard Member
Ghemaiya BradleyBoard Member
Janet Casey AllenBoard Member
Jessica BrandBoard Member
Madeline MasonBoard Member
Marjorie WorrellBoard Member
Robin JacksonBoard Member
Ryan RobinsonBoard Member
Saul Helman MdBoard Member
Steve TildenBoard Member
Vicki RubioBoard Member
Maria WileySecretary
Erin TannerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Claude Mcneal ProductionsContractorPO BOX 441130, Indianapolis, IN 46244$146,284
Revenue and Support

Revenue Composition

Contributions and Grants
$757,772
Program Service Revenue
$624,227
Investment Income
$2,846
Other Revenue
$23,359
All Other Contributions
$703,272
Change in Net Assets
$78,183

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$45,000
Total Noncash Contributions1$45,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,408,204
Revenue Not Reported on Form 990
$124
Total Revenue per Audited Statements
$1,408,328
Total Revenue per Form 990
$1,408,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$872,633
Other Expenses$457,388
Total Fundraising Expense$10,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$603,659$31,778$4,294$639,731
Other Employee Benefits$156,754$12,153$1,642$170,549
Occupancy$60,618$12,399$1,482$74,499
Payroll Taxes$46,291$2,850$385$49,526
Fees for Services Other$29,443$458$62$29,963
Office Expenses$21,169$1,584$214$22,967
Insurance$17,037$258$163$17,458
Travel$15,691$1,174$36$16,901
Fees for Services Accounting$12,265$2,874$388$15,527
Pension Plan Contributions$11,679$1,011$137$12,827
Depreciation Depletion$6,391$1,496$202$8,089
Other Expenses$3,771$359$48$4,178
All Other Expenses$1,231$-1,085$-146-
Total Functional Expenses$1,238,508$80,889$10,624$1,330,021

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,330,021
Total Expenses per Audited Statements$1,330,021
Total Expenses per Form 990$1,330,021
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,334
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
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

An electronic copy of the form 990 is transmitted to each board member for review and comment prior to filing the return. All comments are considered and incorporated into the return as appropriate.

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

The organization's policies and by-laws, including the conflict of interest policy, are reviewed each year during the annual meeting. In addition, members are required to notify the board of directors of any potential conflict of interest prior to commencement of discussion on any board agenda item. The board will determine if the member may be permitted to participate in the discussion and voting after consideration of the circumstances.

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

The executive director is subject to annual review by the governance committee. The review addresses performance and skill development needs and interests. Compensation is determined based upon performance and by reference to a market survey of executive salaries paid by comparable organizations in the indianapolis area.

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

The organization has instituted a performance management program to compensate employees in a fair and equitable manner based on upon demonstrated job performance, and in accordance with its equal opportunity policy. Through this program, employees receive constructive work reviews designed to address perforance and skill developmental needs and interests. Employees become eligible for salary revivew on the employee's anniversary date.

Form 990, Page 6, Part VI, Line 19

The organization makes it governing documents, conflicts of interest policy, and financial statements available to the public, at the organization's office, on its website or upon written request.

Filing and Contact Details

Filer

Filer Name
Peace Learning Center Inc
EIN
35-2067284
Phone
3173277144
Address
6040 DELONG ROAD, INDIANAPOLIS, IN 46254

Signing Officer

Name
Tim Nation
Title
Executive Director
Phone
3173277144
Signed
2020-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Nation
Voting Board Members
16
Independent Board Members
16
Employees
17

Preparer

Firm
Humphrey CPA Group LLC
Address
445 N PENNSYLVANIA ST STE 941, INDIANAPOLIS, IN 46204
Preparer
Rodney J Humphrey CPA
Phone
3174353447
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Peace learning center of indianapolis educates, inspires, and empowers people to live peacefully. The organization's vision is to build a community of peace where respect is primary and justice is real. Through the modeling of behaviors, community collaboration, and the provision of services, the organization values peaceful resolution of conflicts, strength of diversity in the community, the potential of youth, and responsible stweardship of the environment and community resources.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CONDUCTED PEACE TRAINING SERVICES INCLUDING WORKSHOPS AND SEMINARS TO SHARE BEST PRACTICES IN CONFLICT RESOLUTION AND CLASSROOM MANAGEMENT. PROGRAMS ARE DESIGNED TO "TRAIN THE TRAINER" SO THAT CONFLICT MANAGEMENT SKILLS ARE MODELED AND INITIATED BY YOUTH SERVICE WORKERS INCLUDING TEACHERS. IN ADDITION, DURING THE YEAR ENDED JULY 31, 2019, SEVERAL EVENTS WERE PRESENTED TO PROVIDE EDUCATION AND DISCUSSION TO THE PARTICIPANTS THROUGHOUT THE AREA.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.71$0.60$1.75$1.86$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.77$0.71$1.84$1.82$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.40$0.69$1.60$1.45$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.84$0.56$1.36$1.41$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.46$0.61$1.61$1.29$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.78$0.28$1.41$1.33$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.41$0.20$1.28$1.31$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.21$0.23$1.21$1.17$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.54$0.18$1.18$1.01$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.15$0.01$1.06$1.03$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.61$0.01$1.03$1.03$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.26$0.01$1.09
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.56$0.29$1.12