Civic Intelligence

Community Learning Center Inc.

990 • Fiscal year 2019 • EIN 39-1366928

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 10, 2020

1234 W Lincoln AvePort Washington, WI 53074-2011

(262) 284-6502

Siviq Scores

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

Liabilities / Assets

75th percentile

0.35x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.16x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$116,379

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

22nd percentile

-4.3%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

8.4%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$507,495

Down $22,533 (-4.3%) from 2018

Net Assets

Down

$331,779

Down $18,702 (-5.3%) from 2018

Liabilities

Down

$175,716

Down $3,831 (-2.1%) from 2018

Revenue

Up

$1,118,720

Up $86,990 (+8.4%) from 2018

Expenses

Up

$1,137,422

Up $124,090 (+12%) from 2018

Net Income

Down

-$18,702

Down $37,100 (-202%) from 2018

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

2019

Assets$507,495
Liabilities$175,716
Net Assets$331,779

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

2019

Revenue$1,118,720
Expenses$1,137,422
Net Income-$18,702
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 10, 2020
Return Version
2019v5.1
Gross Receipts
$1,148,760
Mission and Program Overview

Mission

CHILD CARE

Meet the diverse childcare needs of families within a healthy, safe, nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$429,056$432,769▲ $3,713
Savings and Temporary Cash Investments$90,984$54,805▼ $36,179
Cash and Non-Interest-Bearing Accounts$9,715$15,247▲ $5,532
Prepaid Expenses and Deferred Charges$273$4,674▲ $4,401
Total Assets$530,028$507,495▼ $22,533
Liabilities
Mortgage Notes Payable Secured by Investment Property$174,227$171,341▼ $2,886
Other Liabilities$3,830$3,507▼ $323
Accounts Payable and Accrued Expenses$1,490$868▼ $622
Total Liabilities$179,547$175,716▼ $3,831
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$350,481$331,779▼ $18,702
Total Net Assets Fund Balance$350,481$331,779▼ $18,702
Total Liabilities and Net Assets / Fund Balance$530,028$507,495▼ $22,533

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$187,120$417,833$604,953
Leasehold Improvements$226,595$259,256$485,851
Equipment$5,768$38,788$44,556
Other Land Buildings$3,286$28,135$31,421
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori GramollAdministratorFT$116,379$116,379
Katrina SchmittCenter DirectorFT$57,906$57,906

Board Members and Trustees

NameTitle
Cindy BoltonPresident
Debby BiggsVice President
Kate NickelSecretary
Valerie HimelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,763
Program Service Revenue
$908,712
Investment Income
$275
Other Revenue
$4,970
Change in Net Assets
$-18,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$868,101
Other Expenses$269,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$521,669$85,669-$607,338
Current Officers, Directors, Trustees, and Key Employees$57,906$116,379-$174,285
Payroll Taxes$46,793$16,067-$62,860
Occupancy$46,037$7,686-$53,723
Depreciation Depletion$44,673$4,150-$48,823
Other Employee Benefits$10,415$13,203-$23,618
Insurance$2,296$18,897-$21,193
Office Expenses$8,957$4,804-$13,761
Fees for Services Accounting-$12,320-$12,320
Interest-$8,080-$8,080
All Other Expenses$4,026$3,677-$7,703
Other Expenses$378$3,744-$3,744
Conferences and Meetings$1,804--$1,804
Advertising$722--$722
Total Functional Expenses$827,583$309,839$0$1,137,422
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,010
Fundraising Direct Expenses$30,040
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Fundraisers$35,010$35,010$30,040$4,970
Total Events$35,010$35,010$30,040$4,970
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$3,507
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 53074-2011

Signing Officer

Name
Cindy Bolton
Title
President
Phone
2622846502
Signed
2020-07-10
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
31
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
712 RIVERFRONT DRIVE SUITE 301, SHEBOYGAN, WI 53081
Preparer
Justin Schneider CPA
Phone
9204580341
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0226595
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0259256
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0485851
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03286
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028135
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0432769
IRS990ScheduleD/TotalLiabilityAmt03507
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/DirectExpenseSummaryEventsAmt030040
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOOL FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035010
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04970
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030040
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt030040
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/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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0530028
IRS990/TotalAssetsEOYAmt0507495
IRS990/TotalAssetsGrp/BOYAmt0530028
IRS990/TotalAssetsGrp/EOYAmt0507495
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0204763
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0309839
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0827583
IRS990/TotalFunctionalExpensesGrp/TotalAmt01137422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0179547
IRS990/TotalLiabilitiesEOYAmt0175716
IRS990/TotalLiabilitiesGrp/BOYAmt0179547
IRS990/TotalLiabilitiesGrp/EOYAmt0175716
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0331779
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0827583
IRS990/TotalProgramServiceRevenueAmt0908712
IRS990/TotalReportableCompFromOrgAmt0174285
IRS990/TotalRevenueGrp/ExclusionAmt05245
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0908712
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01118720
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0530028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0507495
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01234 W LINCOLN AVE
IRS990/USAddress/CityNm0PORT WASHINGTON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0530742011
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CLCPORT.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CINDY BOLTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02622846502
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0391366928
ReturnHeader/Filer/PhoneNum02622846502
ReturnHeader/Filer/USAddress/AddressLine1Txt01234 W LINCOLN AVE
ReturnHeader/Filer/USAddress/CityNm0PORT WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0530742011
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A81D2630B122B7D1362BE6F7EF178E498596F9F1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02020-07-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:44:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0712 RIVERFRONT DRIVE SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHEBOYGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053081

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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. 2019 filings • 501(c)3 • $1M-$5M nonprofits