Civic Intelligence

Poder Learning Center

990 • Fiscal year 2015 • EIN 36-4251880

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 15, 2016

1637 S Allport StChicago, IL 60608

(312) 226-5712

Siviq Scores

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

Liabilities / Assets

80th percentile

0.41x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.14x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

56th percentile

5.4%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$123,331

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

90th percentile

58%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-2.7%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$171,249

Up $62,770 (+58%) from 2014

Net Assets

Up

$101,088

Up $27,447 (+37%) from 2014

Liabilities

Up

$70,161

Up $35,323 (+101%) from 2014

Revenue

Down

$512,569

Down $14,284 (-2.7%) from 2014

Expenses

Down

$485,122

Down $19,122 (-3.8%) from 2014

Net Income

Up

$27,447

Up $4,838 (+21%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $75,461Liabilities 2013: $24,429Net Assets 2013: $51,0322013Assets 2014: $108,479Liabilities 2014: $34,838Net Assets 2014: $73,6412014Assets 2015: $171,249Liabilities 2015: $70,161Net Assets 2015: $101,0882015Assets 2016: $143,068Liabilities 2016: $36,150Net Assets 2016: $106,9182016Assets 2017: $194,660Liabilities 2017: $29,997Net Assets 2017: $164,6632017Assets 2018: $364,652Liabilities 2018: $35,635Net Assets 2018: $329,0172018Assets 2019: $498,515Liabilities 2019: $83,866Net Assets 2019: $414,6492019Assets 2020: $726,769Liabilities 2020: $185,008Net Assets 2020: $541,7612020Assets 2021: $920,019Liabilities 2021: $88,418Net Assets 2021: $831,6012021Assets 2022: $3,720,991Liabilities 2022: $294,068Net Assets 2022: $3,426,9232022Assets 2023: $6,572,000Liabilities 2023: $2,614,161Net Assets 2023: $3,957,8392023Assets 2024: $7,219,466Liabilities 2024: $945,194Net Assets 2024: $6,274,2722024Assets 2025: $6,775,381Liabilities 2025: $727,537Net Assets 2025: $6,047,8442025

Highlighted filing

2015

Assets$171,249
Liabilities$70,161
Net Assets$101,088

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $388,4642013Revenue 2014: $526,853Expenses 2014: $504,244Net Income 2014: $22,6092014Revenue 2015: $512,569Expenses 2015: $485,122Net Income 2015: $27,4472015Revenue 2016: $343,748Expenses 2016: $337,918Net Income 2016: $5,8302016Revenue 2017: $376,324Expenses 2017: $318,579Net Income 2017: $57,7452017Revenue 2018: $596,890Expenses 2018: $432,536Net Income 2018: $164,3542018Revenue 2019: $881,769Expenses 2019: $796,137Net Income 2019: $85,6322019Revenue 2020: $1,010,345Expenses 2020: $883,233Net Income 2020: $127,1122020Revenue 2021: $1,440,370Expenses 2021: $1,130,590Net Income 2021: $309,7802021Revenue 2022: $3,417,086Expenses 2022: $1,182,056Net Income 2022: $2,235,0302022Revenue 2023: $2,346,732Expenses 2023: $1,808,863Net Income 2023: $537,8692023Revenue 2024: $5,147,674Expenses 2024: $2,831,241Net Income 2024: $2,316,4332024Revenue 2025: $2,669,302Expenses 2025: $2,911,730Net Income 2025: -$242,4282025

Highlighted filing

2015

Revenue$512,569
Expenses$485,122
Net Income$27,447
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$521,724
Mission and Program Overview

Mission

The Organization is an immigrant integration center whose mission is to provide the necessary academic tools to promote human dignity, to increase employment potential, and to facilitate participation in the larger community.

To increase employment potential and facilitate participation in the larger community for adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$64,408$121,500▲ $57,092
Cash and Non-Interest-Bearing Accounts$13,556$21,359▲ $7,803
Land, Buildings, and Equipment, Net$25,220$18,780▼ $6,440
Accounts Receivable$1,530$7,145▲ $5,615
Prepaid Expenses and Deferred Charges$3,765$2,465▼ $1,300
Intangible Assets-$0-
Total Assets$108,479$171,249▲ $62,770
Liabilities
Accounts Payable and Accrued Expenses$28,988$64,311▲ $35,323
Other Liabilities$5,850$5,850→ $0
Total Liabilities$34,838$70,161▲ $35,323
Net Assets / Fund Balance
Temporarily Rstr Net Assets$30,000$156,500▲ $126,500
Unrestricted Net Assets$43,641$-55,412▼ $99,053
Total Net Assets Fund Balance$73,641$101,088▲ $27,447
Total Liabilities and Net Assets / Fund Balance$108,479$171,249▲ $62,770

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,780$74,895$93,675
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel P LoftusExecutive DirectorFT$119,500$3,831$123,331

Board Members and Trustees

NameTitle
Jennifer GuzmanDirector
Joshua EllisDirector
Manny JimenezDirector
Alexandar EscobarSecretary
David J LeeneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$488,497
Program Service Revenue
$17,593
Investment Income
$0
Other Revenue
$6,479
All Other Contributions
$368,102
Change in Net Assets
$27,447

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 AmountValuation Method
Other Non Cash Contri Table1$25,200Donor Valuation
Other Non Cash Contri Table1$10,000Donor Valuation
Total Noncash Contributions2$35,200-

Audited Revenue Reconciliation

Revenue per Audited Statements
$512,569
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$512,569
Total Revenue per Form 990
$512,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$312,136
Other Expenses$172,986
Total Fundraising Expense$67,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$149,380$20,657$6,886$176,923
Current Officers, Directors, Trustees, and Key Employees$54,000$10,800$43,200$108,000
Occupancy$30,624$4,576-$35,200
Payroll Taxes$19,594$2,721$4,898$27,213
All Other Expenses$16,705$3,409$1,079$21,193
Travel$5,976$1,195$4,781$11,952
Office Expenses$8,654$1,451-$10,105
Other Expenses$3,535$707$4,298$8,540
Fees for Services Accounting-$7,860-$7,860
Insurance$6,371$952-$7,323
Depreciation Depletion$6,136$304-$6,440
Interest-$5,839-$5,839
Fees for Services Management$204$2,493$51$2,748
Total Functional Expenses$347,698$70,123$67,301$485,122

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$485,122
Total Expenses per Audited Statements$485,122
Total Expenses per Form 990$485,122
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,634
Fundraising Direct Expenses$9,155
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Afiliates$5,850
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive director, mr. Daniel p. Loftus, will review this return, then present to the governing board for discussion and approval before signing and filing the return

Form 990, Part VI, Section C, Line 19

Audited financial statements, tax returns and other documents are available upon request to the public.

Filing and Contact Details

Filer

Filer Name
Poder Learning Center
EIN
36-4251880
Phone
3122265712
Address
1637 S ALLPORT ST, CHICAGO, IL 60608

Signing Officer

Name
Daniel P Loftus
Title
President and CEO
Phone
3122265712
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel P Loftus
Formed
1998
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
44
Volunteers
0

Preparer

Firm
The Hechtman Group Ltd
Address
5250 OLD ORCHARD RD STE 400, SKOKIE, IL 60077-4460
Preparer
James I Hechtman
Phone
8472563100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they were filed.

Raw XML AppendixShowing 400 of 432 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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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0485122
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018780
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt074895
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt093675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0512569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018780
IRS990ScheduleD/TotalExpensesPerForm990Amt0485122
IRS990ScheduleD/TotalLiabilityAmt05850
IRS990ScheduleD/TotalRevenuePerForm990Amt0512569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0512569
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0485122
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY OF NON-DISCRIMINATION ADEQUATELY DISCLOSED IN COMMUNICATIONS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY STATE OF IL - SECRETARY OF STATE MEXICAN CONSULATE CHICAGO CITY OF CHICAGO
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0OFFICE SPACE
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1OFFICE SPACE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0DONOR VALUATION
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1DONOR VALUATION
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt025200
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt110000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR, MR. DANIEL P. LOFTUS, WILL REVIEW THIS RETURN, THEN PRESENT TO THE GOVERNING BOARD FOR DISCUSSION AND APPROVAL BEFORE SIGNING AND FILING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUDITED FINANCIAL STATEMENTS, TAX RETURNS AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt030000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0156500
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0108479
IRS990/TotalAssetsEOYAmt0171249
IRS990/TotalAssetsGrp/BOYAmt0108479
IRS990/TotalAssetsGrp/EOYAmt0171249
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0488497
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt067301
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070123
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347698
IRS990/TotalFunctionalExpensesGrp/TotalAmt0485122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034838
IRS990/TotalLiabilitiesEOYAmt070161
IRS990/TotalLiabilitiesGrp/BOYAmt034838
IRS990/TotalLiabilitiesGrp/EOYAmt070161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101088
IRS990/TotalOtherCompensationAmt03831
IRS990/TotalProgramServiceExpensesAmt0347698
IRS990/TotalProgramServiceRevenueAmt017593
IRS990/TotalReportableCompFromOrgAmt0119500
IRS990/TotalRevenueGrp/ExclusionAmt06479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017593
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0512569
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108479
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0171249
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt04781
IRS990/TravelGrp/ManagementAndGeneralAmt01195
IRS990/TravelGrp/ProgramServicesAmt05976
IRS990/TravelGrp/TotalAmt011952
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt043641
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-55412
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01637 S ALLPORT ST
IRS990/USAddress/CityNm0CHICAGO
IRS990/USAddress/StateAbbreviationCd0IL

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