Civic Intelligence

Poder Learning Center

990 • Fiscal year 2017 • EIN 36-4251880

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 23, 2018

6155 S Pulaski RdChicago, IL 60629

(312) 226-2002

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.08x

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

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

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

98th percentile

$103,591

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

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

Asset Growth

80th percentile

36%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

9.5%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$194,660

Up $51,592 (+36%) from 2016

Net Assets

Up

$164,663

Up $57,745 (+54%) from 2016

Liabilities

Down

$29,997

Down $6,153 (-17%) from 2016

Revenue

Up

$376,324

Up $32,576 (+9.5%) from 2016

Expenses

Down

$318,579

Down $19,339 (-5.7%) from 2016

Net Income

Up

$57,745

Up $51,915 (+890%) from 2016

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

2017

Assets$194,660
Liabilities$29,997
Net Assets$164,663

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

2017

Revenue$376,324
Expenses$318,579
Net Income$57,745
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 23, 2018
Return Version
2016v3.0
Gross Receipts
$383,932
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$77,000$110,000▲ $33,000
Cash and Non-Interest-Bearing Accounts$43,528$68,978▲ $25,450
Land, Buildings, and Equipment, Net$15,755$12,730▼ $3,025
Accounts Receivable$3,050$2,075▼ $975
Prepaid Expenses and Deferred Charges$3,735$877▼ $2,858
Total Assets$143,068$194,660▲ $51,592
Liabilities
Accounts Payable and Accrued Expenses$36,150$29,997▼ $6,153
Total Liabilities$36,150$29,997▼ $6,153
Net Assets / Fund Balance
Temporarily Rstr Net Assets$149,500$172,500▲ $23,000
Unrestricted Net Assets$-42,582$-7,837▲ $34,745
Total Net Assets Fund Balance$106,918$164,663▲ $57,745
Total Liabilities and Net Assets / Fund Balance$143,068$194,660▲ $51,592

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,594$77,640-
Leasehold Improvements$3,136$3,304-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel LoftusPresident & CEOFT$103,591$103,591

Board Members and Trustees

NameTitle
Joshua EllisBoard Chair
Manny JimenezFundraising Chair
Jennifer GuzmanBoard Member
Lyndon ValincentiBoard Member
Maria GonzalezBoard Member
David J LeeneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$367,179
Program Service Revenue
$9,145
Investment Income
$0
Other Revenue
$0
All Other Contributions
$357,659
Change in Net Assets
$57,745

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$30,200Donor Valuation
Other Non Cash Contri Table$120Donor Valuation
Total Noncash Contributions$30,320-

Audited Revenue Reconciliation

Revenue per Audited Statements
$376,324
Revenue Not Reported on Form 990
$30,320
Total Revenue per Audited Statements
$406,644
Total Revenue per Form 990
$376,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$212,806
Other Expenses$105,773
Total Fundraising Expense$44,835
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$59,931$10,915$32,745$103,591
Other Salaries and Wages$70,370$18,699$4,766$93,835
Fees for Services Other$29,480$7,370$0$36,850
Payroll Taxes$10,151$2,307$2,922$15,380
All Other Expenses$13,573$826$657$15,056
Fees for Services Accounting$8,253$1,876$2,376$12,505
Office Expenses$7,317$1,839$9$9,165
Occupancy$7,200$1,800$0$9,000
Insurance$5,744$1,436$0$7,180
Travel$3,880$882$1,117$5,879
Depreciation Depletion$2,420$605$0$3,025
Other Expenses$1,974$376$0$2,350
Interest$0$717$0$717
Total Functional Expenses$223,351$50,393$44,835$318,579

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$348,899
Expenses per Audited Statements$318,579
Total Expenses per Form 990$318,579
Expenses Not Reported on Form 990$30,320
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,608
Fundraising Gross Income$7,608
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$17,128$17,128-$17,128
Total Events$17,128$17,128$7,608$9,520
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
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
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
Filing and Contact Details

Filer

Filer Name
Poder Learning Center
EIN
36-4251880
Phone
3122262002
Address
6155 S Pulaski Rd, Chicago, IL 60629

Signing Officer

Name
Daniel Loftus
Title
President & CEO
Phone
3122262002
Signed
2018-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Loftus
Formed
1998
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
0

Preparer

Firm
Prado & Renteria CPAs Prof Corp
Address
1837 S Michigan Ave 2nd Fl, Chicago, IL 60616
Preparer
Patricia Fear
Phone
3125671330
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

N/A

Pt VI, Line 19

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

Pt XII, Line 2C

The process has not changed from the prior year

Form 990, Part IX, Line 24E

Automobile expense 625. 412. 94. 119.

Form 990, Part IX, Line 24E

Program expense 3476. 3476. 0. 0.

Form 990, Part IX, Line 24E

REPAIRS 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Bank service charge 307. 0. 307. 0.

Form 990, Part IX, Line 24E

Payroll processing 2831. 1868. 425. 538.

Form 990, Part IX, Line 24E

Teaching supplies 4717. 4717. 0. 0.

Form 990, Part IX, Line 24E

Volunteer service and stipend 3100. 3100. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 0. 0. 0. 0.

Raw XML AppendixShowing 400 of 446 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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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt09145
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt030320
IRS990ScheduleD/DonatedServicesUseFcltsAmt030320
IRS990ScheduleD/EquipmentGrp/BookValueAmt09594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077640
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt087234
IRS990ScheduleD/ExpensesNotReportedAmt030320
IRS990ScheduleD/ExpensesSubtotalAmt0318579
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03136
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03304
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt06440
IRS990ScheduleD/RevenueNotReportedAmt030320
IRS990ScheduleD/RevenueSubtotalAmt0376324
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012730
IRS990ScheduleD/TotalExpensesPerForm990Amt0318579
IRS990ScheduleD/TotalRevenuePerForm990Amt0376324
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0406644
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0348899
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY OF NON-DISCRIMINATION ADEQUATELY DISCLOSED IN COMMUNICATIONS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07608
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt07608
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt07608
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017128
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09520
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Office Space
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Donor Valuation
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1Donor Valuation
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt030200
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt1120
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
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/ExplanationTxt3AUTOMOBILE EXPENSE 625. 412. 94. 119.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM EXPENSE 3476. 3476. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIRS 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK SERVICE CHARGE 307. 0. 307. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYROLL PROCESSING 2831. 1868. 425. 538.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TEACHING SUPPLIES 4717. 4717. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9VOLUNTEER SERVICE AND STIPEND 3100. 3100. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISCELLANEOUS 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0149500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0172500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0143068
IRS990/TotalAssetsEOYAmt0194660
IRS990/TotalAssetsGrp/BOYAmt0143068
IRS990/TotalAssetsGrp/EOYAmt0194660
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0367179
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt044835
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050393
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0223351
IRS990/TotalFunctionalExpensesGrp/TotalAmt0318579
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036150
IRS990/TotalLiabilitiesEOYAmt029997
IRS990/TotalLiabilitiesGrp/BOYAmt036150
IRS990/TotalLiabilitiesGrp/EOYAmt029997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164663
IRS990/TotalProgramServiceExpensesAmt0223351
IRS990/TotalProgramServiceRevenueAmt09145
IRS990/TotalReportableCompFromOrgAmt0103591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0376324
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0143068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0194660
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt01117
IRS990/TravelGrp/ManagementAndGeneralAmt0882
IRS990/TravelGrp/ProgramServicesAmt03880
IRS990/TravelGrp/TotalAmt05879
IRS990/TypeOfOrganizationCorpInd0X

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