Civic Intelligence

Poder Learning Center

990 • Fiscal year 2021 • EIN 36-4251880

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

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

55th percentile

0.10x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

64th percentile

22%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

80th percentile

$131,195

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

75th percentile

27%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

73rd percentile

43%

Faster revenue growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$920,019

Up $193,250 (+27%) from 2020

Net Assets

Up

$831,601

Up $289,840 (+53%) from 2020

Liabilities

Down

$88,418

Down $96,590 (-52%) from 2020

Revenue

Up

$1,440,370

Up $430,025 (+43%) from 2020

Expenses

Up

$1,130,590

Up $247,357 (+28%) from 2020

Net Income

Up

$309,780

Up $182,668 (+144%) from 2020

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

2021

Assets$920,019
Liabilities$88,418
Net Assets$831,601

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

2021

Revenue$1,440,370
Expenses$1,130,590
Net Income$309,780
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$1,440,370
Mission and Program Overview

Mission

To increase employment potential and facilitate participation in

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$444,355$649,816▲ $205,461
Pledges and Grants Receivable$258,669$254,159▼ $4,510
Prepaid Expenses and Deferred Charges$11,350$8,800▼ $2,550
Land, Buildings, and Equipment, Net$12,305$7,244▼ $5,061
Accounts Receivable$90$0▼ $90
Total Assets$726,769$920,019▲ $193,250
Liabilities
Other Liabilities$93,800$0▼ $93,800
Accounts Payable and Accrued Expenses$91,208$88,418▼ $2,790
Total Liabilities$185,008$88,418▼ $96,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$299,761$589,601▲ $289,840
Net Assets With Donor Restrictions$242,000$242,000→ $0
Total Net Assets Fund Balance$541,761$831,601▲ $289,840
Total Liabilities and Net Assets / Fund Balance$726,769$920,019▲ $193,250

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,341$3,019-
Land$0--
Equipment$1,903$88,292-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel LoftusPresident & CEOFT$131,195$131,195

Board Members and Trustees

NameTitle
Jennifer GuzmanBoard Chair
Lyndon ValicentiBoard Vice Chair
Alejandro TalanconBoard Member
David J LeeneyBoard Member
Joshua EllisBoard Member
Luis MontgomeryBoard Member
Victoria GasparBoard Member
Manny JimenezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,440,370
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$845,644
Change in Net Assets
$309,780

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,440,370
Total Revenue per Audited Statements
$1,440,370
Total Revenue per Form 990
$1,440,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$568,902
Other Expenses$561,688
Total Fundraising Expense$133,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,455$90,390$30,097$392,942
Other Expenses$118,754$30,537$20,358$169,649
Current Officers, Directors, Trustees, and Key Employees$78,717$19,679$32,799$131,195
Occupancy$32,785$16,714$16,714$66,213
Payroll Taxes$26,859$8,953$8,953$44,765
Fees for Services Legal$27,739$6,866$3,841$38,446
Fees for Services Other$21,953$5,404$6,417$33,774
Insurance$17,838$6,367$5,525$29,730
All Other Expenses$8,057$3,536$2,071$13,664
Office Expenses$4,834$2,250$1,792$8,876
Fees for Services Accounting$3,750$2,625$1,125$7,500
Depreciation Depletion$0$5,061$0$5,061
Travel$451$116$77$644
Total Functional Expenses$791,409$205,396$133,785$1,130,590

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,130,590
Total Expenses per Audited Statements$1,130,590
Total Expenses per Form 990$1,130,590
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities - Ppp Loan$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Loftus
Formed
1998
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
16
Volunteers
50

Preparer

Firm
Adelfia LLC
Address
400 E RANDOLPH ST STE 700, CHICAGO, IL 60601
Preparer
Jennifer Roan
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 upon request to the public.

Pt XII, Line 2C

The process has not changed from the prior year

Raw XML AppendixShowing 400 of 448 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/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0PODER HQ - HEADQUARTERS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0151737
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0OPRIMA 1 - CALL CENTER AND STAFFING SOLUTIONS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01224
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0978185
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013
IRS990/PYOtherExpensesAmt0398810
IRS990/PYProgramServiceRevenueAmt032147
IRS990/PYRevenuesLessExpensesAmt0127112
IRS990/PYSalariesCompEmpBnftPaidAmt0484423
IRS990/PYTotalExpensesAmt0883233
IRS990/PYTotalRevenueAmt01010345
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0309780
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
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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/EquipmentGrp/BookValueAmt01903
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088292
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt090195
IRS990ScheduleD/ExpensesSubtotalAmt01130590
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05341
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03019
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt08360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES - PPP LOAN
IRS990ScheduleD/RevenueSubtotalAmt01440370
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07244
IRS990ScheduleD/TotalExpensesPerForm990Amt01130590
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt01440370
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01440370
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01130590
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/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/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2c
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0726769
IRS990/TotalAssetsEOYAmt0920019
IRS990/TotalAssetsGrp/BOYAmt0726769
IRS990/TotalAssetsGrp/EOYAmt0920019
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01440370
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0133785
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0791409
IRS990/TotalFunctionalExpensesGrp/TotalAmt01130590
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0185008
IRS990/TotalLiabilitiesEOYAmt088418
IRS990/TotalLiabilitiesGrp/BOYAmt0185008
IRS990/TotalLiabilitiesGrp/EOYAmt088418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0541761
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0831601
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0791409
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0131195
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01440370
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0726769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0920019
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt077

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