Civic Intelligence

Poder Learning Center

990 • Fiscal year 2018 • EIN 36-4251880

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 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

63rd percentile

0.10x

Higher debt load relative to assets than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.06x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$107,896

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

93rd percentile

87%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

59%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$364,652

Up $169,992 (+87%) from 2017

Net Assets

Up

$329,017

Up $164,354 (+100%) from 2017

Liabilities

Up

$35,635

Up $5,638 (+19%) from 2017

Revenue

Up

$596,890

Up $220,566 (+59%) from 2017

Expenses

Up

$432,536

Up $113,957 (+36%) from 2017

Net Income

Up

$164,354

Up $106,609 (+185%) from 2017

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

2018

Assets$364,652
Liabilities$35,635
Net Assets$329,017

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

2018

Revenue$596,890
Expenses$432,536
Net Income$164,354
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$596,890
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
Cash and Non-Interest-Bearing Accounts$68,978$234,010▲ $165,032
Pledges and Grants Receivable$110,000$113,467▲ $3,467
Accounts Receivable$2,075$7,570▲ $5,495
Land, Buildings, and Equipment, Net$12,730$7,055▼ $5,675
Prepaid Expenses and Deferred Charges$877$2,550▲ $1,673
Total Assets$194,660$364,652▲ $169,992
Liabilities
Accounts Payable and Accrued Expenses$29,997$35,635▲ $5,638
Total Liabilities$29,997$35,635▲ $5,638
Net Assets / Fund Balance
Temporarily Rstr Net Assets$172,500$179,000▲ $6,500
Unrestricted Net Assets$-7,837$150,017▲ $157,854
Total Net Assets Fund Balance$164,663$329,017▲ $164,354
Total Liabilities and Net Assets / Fund Balance$194,660$364,652▲ $169,992

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,055$83,187-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel LoftusPresident & CEOFT$107,896$107,896

Board Members and Trustees

NameTitle
Jennifer GuzmanBoard Chair
Alejandro TalanconBoard Member
Arnaldo CruzBoard Member
Barbara R Barreno-paschallBoard Member
David J LeeneyBoard Member
Joshua EllisBoard Member
Luis MontgomeryBoard Member
Maria GonzalesBoard Member
Victoria GasparBoard Member
Lyndon ValicentiBoard Secretary
Manny JimenezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$592,111
Program Service Revenue
$4,779
Investment Income
$0
Other Revenue
$0
All Other Contributions
$556,953
Change in Net Assets
$164,354

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$41,000Fair Value Rent
Total Noncash Contributions1$41,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$596,890
Revenue Not Reported on Form 990
$74,250
Total Revenue per Audited Statements
$671,140
Total Revenue per Form 990
$596,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,744
Other Expenses$135,792
Total Fundraising Expense$66,566
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,776$30,176$22,251$165,203
Current Officers, Directors, Trustees, and Key Employees$64,738$10,789$32,369$107,896
All Other Expenses$21,337$1,868$556$23,761
Payroll Taxes$15,370$3,547$4,728$23,645
Fees for Services Other$18,515$4,629$0$23,144
Occupancy$17,257$4,314$0$21,571
Fees for Services Accounting$12,010$2,771$3,695$18,476
Office Expenses$10,587$1,985$662$13,234
Depreciation Depletion$0$13,232$0$13,232
Travel$5,621$1,297$1,730$8,648
Insurance$5,664$1,416$0$7,080
Other Expenses$2,496$440$0$2,936
Interest$0$110$0$110
Total Functional Expenses$288,965$77,005$66,566$432,536

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$506,786
Expenses per Audited Statements$429,536
Total Expenses per Form 990$429,536
Expenses Not Reported on Form 990$77,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
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
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
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Loftus
Formed
1998
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
28

Preparer

Firm
Adelfia LLC
Address
400 E RANDOLPH ST SUITE 705, CHICAGO, IL 60601
Preparer
Stella Marie Santos
Phone
3122409500
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

N/A

Pt VI, Line 19

Audited financial statements, tax returns, and other documents are available upod 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 350. 227. 123. 0.

Form 990, Part IX, Line 24E

Bank service charge 906. 100. 806. 0.

Form 990, Part IX, Line 24E

Miscellaneous expense 500. 0. 500. 0.

Form 990, Part IX, Line 24E

Payroll processing 2927. 1932. 439. 556.

Form 990, Part IX, Line 24E

Program expenses 17628. 17628. 0. 0.

Form 990, Part IX, Line 24E

Volunteer stipends 1450. 1450. 0. 0.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0165203
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04728
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03547
IRS990/PayrollTaxesGrp/ProgramServicesAmt015370
IRS990/PayrollTaxesGrp/TotalAmt023645
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0110000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0113467
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0877
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02550
IRS990/PrincipalOfficerNm0DANIEL LOFTUS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14165
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0367179
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0105773
IRS990/PYProgramServiceRevenueAmt09145
IRS990/PYRevenuesLessExpensesAmt057745
IRS990/PYSalariesCompEmpBnftPaidAmt0212806
IRS990/PYTotalExpensesAmt0318579
IRS990/PYTotalRevenueAmt0376324
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0164354
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04779
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt074250
IRS990ScheduleD/DonatedServicesUseFcltsAmt077250
IRS990ScheduleD/EquipmentGrp/BookValueAmt07055
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083187
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt090242
IRS990ScheduleD/ExpensesNotReportedAmt077250
IRS990ScheduleD/ExpensesSubtotalAmt0429536
IRS990ScheduleD/RevenueNotReportedAmt074250
IRS990ScheduleD/RevenueSubtotalAmt0596890
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07055
IRS990ScheduleD/TotalExpensesPerForm990Amt0429536
IRS990ScheduleD/TotalRevenuePerForm990Amt0596890
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0671140
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0506786
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR VALUE RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt041000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUDITED FINANCIAL STATEMENTS, TAX RETURNS, AND OTHER DOCUMENTS ARE AVAILABLE UPOD REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUTOMOBILE EXPENSE 350. 227. 123. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK SERVICE CHARGE 906. 100. 806. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS EXPENSE 500. 0. 500. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PAYROLL PROCESSING 2927. 1932. 439. 556.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM EXPENSES 17628. 17628. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8VOLUNTEER STIPENDS 1450. 1450. 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0172500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0179000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0194660
IRS990/TotalAssetsEOYAmt0364652
IRS990/TotalAssetsGrp/BOYAmt0194660
IRS990/TotalAssetsGrp/EOYAmt0364652
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0592111
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt066566
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077005
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0288965
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029997
IRS990/TotalLiabilitiesEOYAmt035635
IRS990/TotalLiabilitiesGrp/BOYAmt029997
IRS990/TotalLiabilitiesGrp/EOYAmt035635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0164663
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329017
IRS990/TotalProgramServiceExpensesAmt0288965
IRS990/TotalProgramServiceRevenueAmt04779
IRS990/TotalReportableCompFromOrgAmt0107896
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0596890
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194660
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0364652
IRS990/TravelGrp/FundraisingAmt01730
IRS990/TravelGrp/ManagementAndGeneralAmt01297
IRS990/TravelGrp/ProgramServicesAmt05621
IRS990/TravelGrp/TotalAmt08648
IRS990/TypeOfOrganizationCorpInd0X

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