Civic Intelligence

Layton Study Center Inc.

990 • Fiscal year 2016 • EIN 39-1692100

Jan 01, 2016 to Dec 31, 2016 • Filed on May 03, 2017

12900 West North AveBrookfield, WI 53005

(262) 784-1523

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-6.7%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

34th percentile

-2.1%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-7.8%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,211,360

Down $26,293 (-2.1%) from 2015

Net Assets

Down

$1,211,360

Down $26,293 (-2.1%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$361,869

Down $30,519 (-7.8%) from 2015

Expenses

Down

$386,188

Down $6,201 (-1.6%) from 2015

Net Income

Down

-$24,319

Down $24,318 (-2431800%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $902,617Liabilities 2010: $0Net Assets 2010: $902,6172010Assets 2011: $906,576Liabilities 2011: $0Net Assets 2011: $906,5762011Assets 2012: $924,825Liabilities 2012: $0Net Assets 2012: $924,8252012Assets 2013: $928,240Liabilities 2013: $0Net Assets 2013: $928,2402013Assets 2014: $1,237,404Liabilities 2014: $0Net Assets 2014: $1,237,4042014Assets 2015: $1,237,653Liabilities 2015: $0Net Assets 2015: $1,237,6532015Assets 2016: $1,211,360Liabilities 2016: $0Net Assets 2016: $1,211,3602016Assets 2017: $1,213,410Liabilities 2017: $0Net Assets 2017: $1,213,4102017Assets 2018: $1,305,835Liabilities 2018: $0Net Assets 2018: $1,305,8352018Assets 2019: $1,282,304Liabilities 2019: $0Net Assets 2019: $1,282,3042019Assets 2020: $1,304,324Liabilities 2020: $26,423Net Assets 2020: $1,277,9012020Assets 2021: $1,223,243Liabilities 2021: $13,254Net Assets 2021: $1,209,9892021Assets 2022: $1,139,288Liabilities 2022: $2,610Net Assets 2022: $1,136,6782022Assets 2023: $1,175,804Liabilities 2023: $1,562Net Assets 2023: $1,174,2422023Assets 2024: $1,138,690Liabilities 2024: $544Net Assets 2024: $1,138,1462024

Highlighted filing

2016

Assets$1,211,360
Liabilities$0
Net Assets$1,211,360

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $284,279Expenses 2010: $296,332Net Income 2010: -$12,0532010Revenue 2011: $307,322Expenses 2011: $303,363Net Income 2011: $3,9592011Revenue 2012: $329,444Expenses 2012: $311,195Net Income 2012: $18,2492012Revenue 2013: $315,297Expenses 2013: $311,883Net Income 2013: $3,4142013Revenue 2014: $660,378Expenses 2014: $351,214Net Income 2014: $309,1642014Revenue 2015: $392,388Expenses 2015: $392,389Net Income 2015: -$12015Revenue 2016: $361,869Expenses 2016: $386,188Net Income 2016: -$24,3192016Revenue 2017: $369,800Expenses 2017: $367,750Net Income 2017: $2,0502017Revenue 2018: $435,748Expenses 2018: $343,323Net Income 2018: $92,4252018Revenue 2019: $394,333Expenses 2019: $417,865Net Income 2019: -$23,5322019Revenue 2020: $381,751Expenses 2020: $386,154Net Income 2020: -$4,4032020Revenue 2021: $331,229Expenses 2021: $399,141Net Income 2021: -$67,9122021Revenue 2022: $372,738Expenses 2022: $446,049Net Income 2022: -$73,3112022Revenue 2023: $468,287Expenses 2023: $430,723Net Income 2023: $37,5642023Revenue 2024: $400,045Expenses 2024: $425,005Net Income 2024: -$24,9602024

Highlighted filing

2016

Revenue$361,869
Expenses$386,188
Net Income-$24,319
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 3, 2017
Return Version
2016v3.0
Gross Receipts
$364,172
Mission and Program Overview

Mission

Cultural and religious (roman catholic) classes, religious retreats, youth programs, individual spiritual direction, care of the chapel used for roman catholic liturgical services and private prayer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,204,088$1,168,418▼ $35,670
Cash and Non-Interest-Bearing Accounts$32,404$42,942▲ $10,538
Accounts Receivable$1,161--
Total Assets$1,237,653$1,211,360▼ $26,293
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,237,208$1,210,930▼ $26,278
Temporarily Rstr Net Assets$445$430▼ $15
Total Net Assets Fund Balance$1,237,653$1,211,360▼ $26,293
Total Liabilities and Net Assets / Fund Balance$1,237,653$1,211,360▼ $26,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,005,164$323,205$1,328,369
Other Land Buildings$126,154$197,369$323,523
Land$37,100-$37,100
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Petawa Residence & Cultural CenterHousekeeping1331 NORTH ASTOR ST, Milwaukee, WI 53202$137,575
Revenue and Support

Revenue Composition

Contributions and Grants
$209,606
Program Service Revenue
$152,821
Investment Income
$0
Other Revenue
$-558
All Other Contributions
$209,606
Change in Net Assets
$-24,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,660
Salaries, Compensation, and Employee Benefits$33,228
Total Fundraising Expense$15,592
Grants and Similar Amounts Paid$3,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$151,520$17,826$8,913$178,259
Depreciation Depletion$41,129$4,839$2,419$48,387
Conferences and Meetings$42,108--$42,108
Other Salaries and Wages$12,285$13,650$1,365$27,300
Travel$9,501$7,551$1,678$18,730
Office Expenses$3,712$3,197$306$7,215
Other Employee Benefits$5,039$593$296$5,928
Insurance$4,331$510$255$5,096
Information Technology$1,709$1,538$171$3,418
Grants to Domestic Orgs$3,300--$3,300
Advertising$1,507$1,356$151$3,014
Other Expenses$382$343$38$763
Fees for Services Accounting-$468-$468
Total Functional Expenses$314,259$56,337$15,592$386,188
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of the form 990 are distributed to board members for their review and comment before filing the form 990. Any questions are resolved by management.

Form 990, Page 6, Part VI, Line 12C

The organization reviews all major decisions relating to significant organizational expenses for possible conflicts of interest among board members and key employees.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Layton Study Center Inc
EIN
39-1692100
Phone
2627841523
Address
12900 WEST NORTH AVE, BROOKFIELD, WI 53005

Signing Officer

Name
Michael J Prebilic
Title
Treasurer
Phone
2627841523
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose M Delgado
Formed
1990
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Anderson Financial Mgmt & Actg LLC
Address
1722 W RUSTY DR, MOUNT PROSPECT, IL 60065
Preparer
Jeffrey a Anderson CPA
Phone
2065955114
Raw XML Appendix397 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0519698
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0167989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0189756
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01323393
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0758776
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98980
IRS990ScheduleA/PublicSupportPY170Pct00.98900
IRS990ScheduleA/PublicSupportTotal170Amt01309858
IRS990ScheduleA/SubstantialContributorsTotAmt013535
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0209606
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0236344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0519698
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0167989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0189756
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01323393
IRS990ScheduleA/TotalSupportAmt01323399
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/BuildingsGrp/BookValueAmt01005164
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0323205
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01328369
IRS990ScheduleD/LandGrp/BookValueAmt037100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0126154
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0197369
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0323523
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01168418
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE FORM 990 ARE DISTRIBUTED TO BOARD MEMBERS FOR THEIR REVIEW AND COMMENT BEFORE FILING THE FORM 990. ANY QUESTIONS ARE RESOLVED BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS ALL MAJOR DECISIONS RELATING TO SIGNIFICANT ORGANIZATIONAL EXPENSES FOR POSSIBLE CONFLICTS OF INTEREST AMONG BOARD MEMBERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0445
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0430
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01237653
IRS990/TotalAssetsEOYAmt01211360
IRS990/TotalAssetsGrp/BOYAmt01237653
IRS990/TotalAssetsGrp/EOYAmt01211360
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0209606
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015592
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056337
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0314259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0386188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01237653
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01211360
IRS990/TotalProgramServiceExpensesAmt0314259
IRS990/TotalProgramServiceRevenueAmt0152821
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0361869
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01237653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01211360
IRS990/TravelGrp/FundraisingAmt01678
IRS990/TravelGrp/ManagementAndGeneralAmt07551
IRS990/TravelGrp/ProgramServicesAmt09501
IRS990/TravelGrp/TotalAmt018730
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01237208
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01210930
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012900 WEST NORTH AVE
IRS990/USAddress/CityNm0BROOKFIELD
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053005
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LAYTONSTUDYCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL J PREBILIC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02627841523
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAYTON STUDY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LAYT
ReturnHeader/Filer/EIN0391692100
ReturnHeader/Filer/PhoneNum02627841523
ReturnHeader/Filer/USAddress/AddressLine1Txt012900 WEST NORTH AVE
ReturnHeader/Filer/USAddress/CityNm0BROOKFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053005
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F81D73C2468816DC1078F152A8AD8D2737B769F1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F81D73C2468816DC1078F152A8AD8D2737B769F1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141908625
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON FINANCIAL MGMT & ACTG LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01722 W RUSTY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT PROSPECT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060065
ReturnHeader/PreparerPersonGrp/PhoneNum02065955114
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A ANDERSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-03T14:51:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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.$1.14$0.00$1.14$0.40$0.43$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.17$0.47$0.43$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.37$0.45$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.01$1.21$0.33$0.40$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.03$1.28$0.38$0.39$0.00
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.28$0.00$1.28$0.39$0.42$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.44$0.34$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.00$1.21$0.37$0.37$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.36$0.39$0.02
2015Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.39$0.39$0.00
2014Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.66$0.35$0.31
2013Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.32$0.31$0.00
2012Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.33$0.31$0.02
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.31$0.30$0.00
2010Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.28$0.30$0.01