Civic Intelligence

Community Learning Center Inc.

990 • Fiscal year 2017 • EIN 39-1366928

Jan 01, 2017 to Dec 31, 2017 • Filed on May 07, 2018

1234 W Lincoln AvePort Washington, WI 53074

(262) 284-6502

Siviq Scores

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

Liabilities / Assets

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.20x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$100,002

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

39th percentile

0.1%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

1.2%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$531,984

Up $335 (+0.1%) from 2016

Net Assets

Up

$332,083

Up $20,372 (+6.5%) from 2016

Liabilities

Down

$199,901

Down $20,037 (-9.1%) from 2016

Revenue

Up

$1,008,051

Up $11,999 (+1.2%) from 2016

Expenses

Up

$987,679

Up $14,359 (+1.5%) from 2016

Net Income

Down

$20,372

Down $2,360 (-10%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $518,685Liabilities 2010: $306,118Net Assets 2010: $212,5672010Assets 2011: $528,165Liabilities 2011: $294,757Net Assets 2011: $233,4082011Assets 2012: $561,831Liabilities 2012: $282,779Net Assets 2012: $279,0522012Assets 2013: $552,639Liabilities 2013: $269,157Net Assets 2013: $283,4822013Assets 2014: $568,702Liabilities 2014: $255,188Net Assets 2014: $313,5142014Assets 2015: $526,808Liabilities 2015: $237,829Net Assets 2015: $288,9792015Assets 2016: $531,649Liabilities 2016: $219,938Net Assets 2016: $311,7112016Assets 2017: $531,984Liabilities 2017: $199,901Net Assets 2017: $332,0832017Assets 2018: $530,028Liabilities 2018: $179,547Net Assets 2018: $350,4812018Assets 2019: $507,495Liabilities 2019: $175,716Net Assets 2019: $331,7792019Assets 2020: $689,839Liabilities 2020: $486,130Net Assets 2020: $203,7092020Assets 2021: $738,331Liabilities 2021: $497,115Net Assets 2021: $241,2162021Assets 2022: $858,915Liabilities 2022: $321,006Net Assets 2022: $537,9092022Assets 2023: $890,245Liabilities 2023: $303,274Net Assets 2023: $586,9712023Assets 2024: $945,601Liabilities 2024: $283,746Net Assets 2024: $661,8552024

Highlighted filing

2017

Assets$531,984
Liabilities$199,901
Net Assets$332,083

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $937,9222010Expenses 2011: $910,4062011Expenses 2012: $884,7572012Revenue 2013: $898,631Expenses 2013: $894,201Net Income 2013: $4,4302013Revenue 2014: $896,575Expenses 2014: $866,541Net Income 2014: $30,0342014Revenue 2015: $875,738Expenses 2015: $900,273Net Income 2015: -$24,5352015Revenue 2016: $996,052Expenses 2016: $973,320Net Income 2016: $22,7322016Revenue 2017: $1,008,051Expenses 2017: $987,679Net Income 2017: $20,3722017Revenue 2018: $1,031,730Expenses 2018: $1,013,332Net Income 2018: $18,3982018Revenue 2019: $1,118,720Expenses 2019: $1,137,422Net Income 2019: -$18,7022019Revenue 2020: $898,827Expenses 2020: $1,026,897Net Income 2020: -$128,0702020Revenue 2021: $1,112,236Expenses 2021: $1,074,729Net Income 2021: $37,5072021Revenue 2022: $1,544,913Expenses 2022: $1,248,220Net Income 2022: $296,6932022Revenue 2023: $1,176,298Expenses 2023: $1,127,236Net Income 2023: $49,0622023Revenue 2024: $1,241,965Expenses 2024: $1,167,081Net Income 2024: $74,8842024

Highlighted filing

2017

Revenue$1,008,051
Expenses$987,679
Net Income$20,372
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 7, 2018
Return Version
2017v2.2
Gross Receipts
$1,046,677
Mission and Program Overview

Mission

CHILD CARE

Community learning center's mission is to meet the diverse childcare needs of families within a healthy, safe, nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$393,520$372,786▼ $20,734
Savings and Temporary Cash Investments$122,849$146,648▲ $23,799
Cash and Non-Interest-Bearing Accounts$14,629$11,628▼ $3,001
Prepaid Expenses and Deferred Charges$651$922▲ $271
Total Assets$531,649$531,984▲ $335
Liabilities
Mortgage Notes Payable Secured by Investment Property$216,271$195,727▼ $20,544
Other Liabilities$3,504$3,748▲ $244
Accounts Payable and Accrued Expenses$163$426▲ $263
Total Liabilities$219,938$199,901▼ $20,037
Net Assets / Fund Balance
Unrestricted Net Assets$311,711$332,083▲ $20,372
Total Net Assets Fund Balance$311,711$332,083▲ $20,372
Total Liabilities and Net Assets / Fund Balance$531,649$531,984▲ $335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$212,215$388,014$600,229
Leasehold Improvements$125,278$223,601$348,879
Equipment$16,389$26,306$42,695
Other Land Buildings$8,904$19,730$28,634
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori GramollAdministratorFT$100,002$100,002
Gail FreitagPast Executive DirectorFT$54,325$54,325
Katrina SchmittCenter DirectorFT$49,832$49,832

Board Members and Trustees

NameTitle
Cindy BoltonPresident
Missy StewartVice-president
Debby BiggsMember at Large
Julie SchlehleinSecretary
Katie DodgeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$163,664
Program Service Revenue
$843,113
Investment Income
$231
Other Revenue
$1,043
Change in Net Assets
$20,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$761,560
Other Expenses$226,119
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$479,051--$479,051
Current Officers, Directors, Trustees, and Key Employees$29,488$174,671-$204,159
Payroll Taxes$37,157$18,341-$55,498
Occupancy$37,639$3,896-$41,535
Depreciation Depletion$27,679$2,571-$30,250
Other Employee Benefits$8,763$13,204-$21,967
Insurance$14,760$7,129-$21,889
Office Expenses$7,899$3,842-$11,741
Fees for Services Accounting-$10,327-$10,327
Interest$3,694$5,762-$9,456
All Other Expenses$4,404$1,531-$5,935
Other Expenses$3,705$64-$3,769
Conferences and Meetings$1,763$120-$1,883
Pension Plan Contributions$885--$885
Advertising-$263-$263
Travel$76$125-$201
Total Functional Expenses$738,009$249,670$0$987,679
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,481
Fundraising Direct Expenses$38,626
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Fundraisers$39,981$39,481$38,626$855
Total Events$39,981$39,481$38,626$855
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 Current Liabilities$3,748
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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 11B

Form 990 is made available to the board of directors for review prior to the filing of the return.

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

Administrator compensation is determined by the board of directors after review of evaluations completed by parents regarding the operation of the day care and a self-review by the administrator.

Form 990, Part VI, Section C, Line 19

Governing documents, etc. Are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Learning Center Inc
EIN
39-1366928
Phone
2622846502
Address
1234 W LINCOLN AVE, PORT WASHINGTON, WI 53074

Signing Officer

Name
Cindy Bolton
Title
President
Phone
2622846502
Signed
2018-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Bolton
Formed
1980
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
33
Volunteers
5

Preparer

Firm
Schenck Sc
Address
712 RIVERFRONT DRIVE STE 301, SHEBOYGAN, WI 53081
Preparer
Justin J Schneider CPA
Phone
9204580341
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors delegate authority to the administrator and center director to make decisions on a selection of an independent accountant for the compilation of the financial statements.

Raw XML AppendixShowing 400 of 434 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/PYRevenuesLessExpensesAmt022732
IRS990/PYSalariesCompEmpBnftPaidAmt0714053
IRS990/PYTotalExpensesAmt0973320
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0996052
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt020372
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0843113
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0122849
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0146648
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0212215
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0388014
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0600229
IRS990ScheduleD/EquipmentGrp/BookValueAmt016389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026306
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042695
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0125278
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0223601
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0348879
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08904
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019730
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0372786
IRS990ScheduleD/TotalLiabilityAmt03748
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/ExplanationTxt0PUBLICIZED IN BROCHURES ADVERTISING THE DAY CARE AND ITS PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECEIVES INCOME FROM THE FOLLOWING GOVERNMENT PROGRAMS: USDA AND W2 AND DPI WI PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038626
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOOL FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039481
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0855
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt038626
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt038626
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATOR COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AFTER REVIEW OF EVALUATIONS COMPLETED BY PARENTS REGARDING THE OPERATION OF THE DAY CARE AND A SELF-REVIEW BY THE ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, ETC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DELEGATE AUTHORITY TO THE ADMINISTRATOR AND CENTER DIRECTOR TO MAKE DECISIONS ON A SELECTION OF AN INDEPENDENT ACCOUNTANT FOR THE COMPILATION OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0531649
IRS990/TotalAssetsEOYAmt0531984
IRS990/TotalAssetsGrp/BOYAmt0531649
IRS990/TotalAssetsGrp/EOYAmt0531984
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0163664
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0249670
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0738009
IRS990/TotalFunctionalExpensesGrp/TotalAmt0987679
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0219938
IRS990/TotalLiabilitiesEOYAmt0199901
IRS990/TotalLiabilitiesGrp/BOYAmt0219938
IRS990/TotalLiabilitiesGrp/EOYAmt0199901
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0311711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0332083
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0738009
IRS990/TotalProgramServiceRevenueAmt0843113
IRS990/TotalReportableCompFromOrgAmt0204159
IRS990/TotalRevenueGrp/ExclusionAmt01274
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0843113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01008051
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0531649
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0531984
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0125
IRS990/TravelGrp/ProgramServicesAmt076
IRS990/TravelGrp/TotalAmt0201
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0311711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0332083
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01234 W LINCOLN AVE
IRS990/USAddress/CityNm0PORT WASHINGTON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053074
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CLCPORT.COM
IRS990/WhistleblowerPolicyInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.28$0.66$1.24$1.17$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.30$0.59$1.18$1.13$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.32$0.54$1.54$1.25$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.50$0.24$1.11$1.07$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.49$0.20$0.90$1.03$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.18$0.33$1.12$1.14$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.18$0.35$1.03$1.01$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.20$0.33$1.01$0.99$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.22$0.31$1.00$0.97$0.02
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.53$0.24$0.29$0.88$0.90$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.26$0.31$0.90$0.87$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.55$0.27$0.28$0.90$0.89$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.28$0.28$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.29$0.23$0.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.31$0.21$0.94
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits