Civic Intelligence

One-To-One Learning Center

EIN 36-2817102 • 501(c)3 • Winnetka, IL

Profile

One to one learning center is an educational organization committed to changing lives through the development of life-long learning skills providing diagnostic services, individualized tutoring, specialized classes, and outreach programs to an increasing community of learners.

1001 Green Bay Road No 189Winnetka, IL 60093

www.one-to-onelc.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

31st percentile

-10%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$53,200

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

39th percentile

-11%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Assets

Down

$0

Down $176,651 (-100%) from 2015

Liabilities

Down

$0

Down $83,877 (-100%) from 2015

Net Assets

Down

$0

Down $92,774 (-100%) from 2015

Revenue

Down

$376,983

Down $102,065 (-21%) from 2015

Expenses

Down

$414,783

Down $110,914 (-21%) from 2015

Net Income

Up

-$37,800

Up $8,849 (+19%) from 2015

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $202,174Liabilities 2012: $80,612Net Assets 2012: $121,5622012Assets 2013: $211,623Liabilities 2013: $82,829Net Assets 2013: $128,7942013Assets 2014: $199,768Liabilities 2014: $60,345Net Assets 2014: $139,4232014Assets 2015: $176,651Liabilities 2015: $83,877Net Assets 2015: $92,7742015Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $574,4622012Expenses 2013: $566,4822013Revenue 2014: $529,683Expenses 2014: $519,054Net Income 2014: $10,6292014Revenue 2015: $479,048Expenses 2015: $525,697Net Income 2015: -$46,6492015Revenue 2017: $376,983Expenses 2017: $414,783Net Income 2017: -$37,8002017

Highlighted filing

2017

Revenue$376,983
Expenses$414,783
Net Income-$37,800

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Oct 23, 2017
Return Version
2016v3.0
Gross Receipts
$377,658
Mission and Program Overview

Mission

One to one learning center is an educational organization committed to changing lives through the development of life-long learning skills by providing diagnostic services, individualized tutoring, specialized classes, and outreach programs to an increasing community of learners.

Changing lives through the development of life-long learning skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$86,481$0▼ $86,481
Prepaid Expenses and Deferred Charges$5,986$0▼ $5,986
Accounts Receivable$3,184$0▼ $3,184
Cash and Non-Interest-Bearing Accounts$2,740$0▼ $2,740
Land, Buildings, and Equipment, Net$1,340$0▼ $1,340
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$104,791$0▼ $104,791
Other Assets Total$5,060$0▼ $5,060
Liabilities
Deferred Revenue$53,446$0▼ $53,446
Accounts Payable and Accrued Expenses$13,545$0▼ $13,545
Total Liabilities$66,991$0▼ $66,991
Net Assets / Fund Balance
Unrestricted Net Assets$37,800$0▼ $37,800
Total Net Assets Fund Balance$37,800$0▼ $37,800
Total Liabilities and Net Assets / Fund Balance$104,791$0▼ $104,791
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gail H SheldonExecutive DirectorFT$57,000$57,000

Board Members and Trustees

NameTitle
Stephen C CrawfordPresident
Margo PearsonBoard Member
Marla MarshallBoard Member
Sue LaueBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,233
Program Service Revenue
$372,707
Investment Income
$43
Other Revenue
$0
All Other Contributions
$4,233
Change in Net Assets
$-37,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$269,499
Other Expenses$132,929
Grants and Similar Amounts Paid$12,355
Total Fundraising Expense$1,895
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$154,743$33,990$200$188,933
Current Officers, Directors, Trustees, and Key Employees$44,711$15,000$300$60,011
Occupancy$38,844$1,070$713$40,627
Payroll Taxes$16,469$4,045$41$20,555
Fees for Services Accounting-$18,700-$18,700
Grants to Domestic Individuals$12,355--$12,355
Insurance$10,808$340$228$11,376
Advertising-$8,049-$8,049
Office Expenses$5,942$286$112$6,340
Fees for Services Other-$4,564-$4,564
Other Expenses$3,526$111$74$3,711
Information Technology-$2,789-$2,789
All Other Expenses$1,167$1,202$25$2,394
Depreciation Depletion$632$20$13$665
Travel-$247-$247
Total Functional Expenses$322,119$90,769$1,895$414,783
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A draft form 990 will be sent to the board members who will provide feedback and approve the return.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. Has received a copy of the conflict of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax-exempt status it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If any individual were to have a conflict, it would be disclosed and dealt with accordingly by the board.

Form 990, Part VI, Section B, Line 15A

Due to its small size, the full board conducted research regarding the comparability data for the compensation of the executive director position and determined the executive director's compensation based on those findings. The decision and approval for compensation were documented in the board minutes. There are no other officers or key employees who receive compensation.

Form 990, Part VI, Section C, Line 19

Upon request, the organization will make its governing documents, conflict of interest policy, and financial statements available for inspection and copying at the office during normal business hours at no charge.

Filing and Contact Details

Filer

Filer Name
One-to-one Learning Center
EIN
36-2817102
Phone
8478997308
Address
1001 GREEN BAY ROAD NO 189, WINNETKA, IL 60093

Signing Officer

Name
Stephen C Crawford
Title
President
Phone
8475255213
Signed
2017-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen C Crawford
Formed
1975
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
44
Volunteers
4

Preparer

Firm
Warady & Davis Llp
Address
1717 DEERFIELD RD SUITE 300S, DEERFIELD, IL 60015
Preparer
Susan Greggo
Phone
8472679600
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0372707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0431589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0476747
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0526637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0570484
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02378164
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt092
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0130
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0171
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0749
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt02394667
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0376940
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0435809
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0478872
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0529512
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0573534
IRS990ScheduleA/Total509Grp/TotalAmt02394667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0377032
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0435939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0479048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0529683
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0573714
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02395416
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION DISCOUNTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt012355
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt051
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FAIR MARKET VALUE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS WHO COULD NOT FINANCIALLY AFFORD TUITION MAY BE GIVEN SCHOLARSHIPS. THE SELECTION IS DETERMINED BY THE EXECUTIVE DIRECTOR AFTER AN APPLICATION IS COMPLETED AND REVIEWED. THE BOARD OF DIRECTORS HAS GIVEN OVERALL APPROVAL OF THE PROCESS. HIGH SCHOOLS ARE PROVIDING INFORMATION OF AVAILABILITY OF ASSISTANCE TO STUDENTS WITH FREE AND REDUCED SCHOOL LUNCHES. NONPROFIT ORGANIZATIONAL ASSISTANCE IS DETERMINED BY A COMBINATION OF FACTORS DETERMINED BY THE CENTER.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EQUIPMENT AND FURNITURE WERE DISPOSED OF AND THERE WERE NO ADDITIONAL ASSETS DISTRIBUTED.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-08-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0675
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd01
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: GAIL SHELDON, EXECUTIVE DIRECTOR
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: UPON TERMINATION OF EMPLOYMENT GAIL SHELDON RECEIVED OF SEVERANCE PAYMENT OF $3,011.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT FORM 990 WILL BE SENT TO THE BOARD MEMBERS WHO WILL PROVIDE FEEDBACK AND APPROVE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX-EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF ANY INDIVIDUAL WERE TO HAVE A CONFLICT, IT WOULD BE DISCLOSED AND DEALT WITH ACCORDINGLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUE TO ITS SMALL SIZE, THE FULL BOARD CONDUCTED RESEARCH REGARDING THE COMPARABILITY DATA FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR POSITION AND DETERMINED THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON THOSE FINDINGS. THE DECISION AND APPROVAL FOR COMPENSATION WERE DOCUMENTED IN THE BOARD MINUTES. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES WHO RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION AND COPYING AT THE OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0104791
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0104791
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04233
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01895
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090769
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0322119
IRS990/TotalFunctionalExpensesGrp/TotalAmt0414783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt066991
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt066991
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0322119
IRS990/TotalProgramServiceRevenueAmt0372707
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0372707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0376983
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0104791

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