Civic Intelligence

The Learning Circle Inc

990 • Fiscal year 2024 • EIN 41-1725035

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

Organization ProfileN/A
615 W 5th StRed Wing, MN 55066

(651) 388-8843

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

50th percentile

3.9%

Faster asset growth than 50% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-1.1%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$398,912

Up $15,147 (+3.9%) from 2023

Net Assets

Up

$393,948

Up $14,522 (+3.8%) from 2023

Liabilities

Up

$4,964

Up $625 (+14%) from 2023

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin43rd percentile

Revenue

Down

$689,305

Down $7,510 (-1.1%) from 2023

Expenses

Up

$679,870

Up $5,149 (+0.8%) from 2023

Net Income

Down

$9,435

Down $12,659 (-57%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$400K$300K$200K$100K$0Assets 2010: $150,457Liabilities 2010: $9,902Net Assets 2010: $140,5552010Assets 2011: $197,924Liabilities 2011: $20,001Net Assets 2011: $177,9232011Assets 2012: $182,121Liabilities 2012: $17,003Net Assets 2012: $165,1182012Assets 2013: $187,169Liabilities 2013: $26,182Net Assets 2013: $160,9872013Assets 2014: $182,229Liabilities 2014: $15,397Net Assets 2014: $166,8322014Assets 2015: $190,687Liabilities 2015: $11,994Net Assets 2015: $178,6932015Assets 2016: $203,004Liabilities 2016: $20,070Net Assets 2016: $182,9342016Assets 2017: $239,596Liabilities 2017: $3,679Net Assets 2017: $235,9172017Assets 2018: $249,873Liabilities 2018: $2,582Net Assets 2018: $247,2912018Assets 2019: $241,887Liabilities 2019: $4,321Net Assets 2019: $237,5662019Assets 2020: $326,626Liabilities 2020: $112,016Net Assets 2020: $214,6102020Assets 2021: $363,998Liabilities 2021: $4,159Net Assets 2021: $359,8392021Assets 2022: $360,809Liabilities 2022: $3,477Net Assets 2022: $357,3322022Assets 2023: $383,765Liabilities 2023: $4,339Net Assets 2023: $379,4262023Assets 2024: $398,912Liabilities 2024: $4,964Net Assets 2024: $393,9482024Assets 2025: $395,001Liabilities 2025: $3,402Net Assets 2025: $391,5992025

Highlighted filing

2024

Assets$398,912
Liabilities$4,964
Net Assets$393,948
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $364,1142010Expenses 2011: $381,5502011Revenue 2012: $399,503Expenses 2012: $412,308Net Income 2012: -$12,8052012Revenue 2013: $428,097Expenses 2013: $433,162Net Income 2013: -$5,0652013Revenue 2014: $445,377Expenses 2014: $439,532Net Income 2014: $5,8452014Revenue 2015: $482,396Expenses 2015: $470,715Net Income 2015: $11,6812015Revenue 2016: $533,507Expenses 2016: $529,266Net Income 2016: $4,2412016Revenue 2017: $564,536Expenses 2017: $511,553Net Income 2017: $52,9832017Revenue 2018: $576,787Expenses 2018: $565,413Net Income 2018: $11,3742018Revenue 2019: $579,871Expenses 2019: $589,596Net Income 2019: -$9,7252019Revenue 2020: $588,074Expenses 2020: $611,030Net Income 2020: -$22,9562020Revenue 2021: $667,968Expenses 2021: $622,739Net Income 2021: $45,2292021Revenue 2022: $650,640Expenses 2022: $653,147Net Income 2022: -$2,5072022Revenue 2023: $696,815Expenses 2023: $674,721Net Income 2023: $22,0942023Revenue 2024: $689,305Expenses 2024: $679,870Net Income 2024: $9,4352024Revenue 2025: $709,373Expenses 2025: $711,722Net Income 2025: -$2,3492025

Highlighted filing

2024

Revenue$689,305
Expenses$679,870
Net Income$9,435
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$689,305
Mission and Program Overview

Mission

The learning circle provides daycare and preschool services to enrollees ages six weeks through eleven years and provides creative opportunities for all children who attend

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$379,426$393,948▲ $14,522
Savings and Temporary Cash Investments$271,014$271,521▲ $507
Cash and Non-Interest-Bearing Accounts$109,046$120,067▲ $11,021
Land, Buildings, and Equipment, Net$3,705$7,324▲ $3,619
Total Assets$383,765$398,912▲ $15,147
Liabilities
Other Liabilities-$5,020-
Accounts Payable and Accrued Expenses$4,339$-56▼ $4,395
Total Liabilities$4,339$4,964▲ $625
Net Assets / Fund Balance
Total Net Assets Fund Balance$379,426$393,948▲ $14,522
Total Liabilities and Net Assets / Fund Balance$383,765$398,912▲ $15,147

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,324$203,679$211,003
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Jessica SeideDirector
Katie NelsonDirector
Kayla MatterDirector
Luke KosmachDirector
Theresa SchmidtDirector
Beth NurnbergExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$66,120
Program Service Revenue
$622,767
Investment Income
$418
Other Revenue
$0
Change in Net Assets
$9,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$563,399
Other Expenses$116,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$456,751--$456,751
Current Officers, Directors, Trustees, and Key Employees-$63,884-$63,884
Occupancy$43,448$7,667-$51,115
Payroll Taxes$37,877$4,887-$42,764
Other Expenses$23,035--$23,035
All Other Expenses$7,452--$7,452
Insurance$4,028$711-$4,739
Fees for Services Management$2,911--$2,911
Office Expenses$2,072$366-$2,438
Information Technology$1,350$238-$1,588
Depreciation Depletion$1,380--$1,380
Fees for Services Accounting-$1,230-$1,230
Travel$310--$310
Total Functional Expenses$600,887$78,983$0$679,870
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
Credit Cards$2,522
Payroll Liabilities$2,498
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
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

Governance Explanations

Form 990 governing body review Part VI line 11

“Tax return is reviewed by the executive director prior to filing.”

Governing documents etc available to public Part VI line 19

“A copy of the tax return is made available upon written request.”

Filing and Contact Details

Filer

Filer Name
The Learning Circle Inc
EIN
41-1725035
Address
615 W 5TH ST, Red Wing, MN 55066

Signing Officer

Name
Beth Nurnberg
Title
Executive Direc
Phone
6513888843
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
0
Employees
24

Preparer

Firm
S&S Accounting & Tax LLC
Address
1415 Old West Main St, Red Wing, MN 55066
Preparer
Stefanie Binner
Phone
6513888379
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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/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt07324
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0203679
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0211003
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07324
IRS990ScheduleD/TotalLiabilityAmt05020
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURN IS MADE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0398912
IRS990/TotalAssetsGrp/BOYAmt0383765
IRS990/TotalAssetsGrp/EOYAmt0398912
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt066120
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078983
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0600887
IRS990/TotalFunctionalExpensesGrp/TotalAmt0679870
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04339
IRS990/TotalLiabilitiesEOYAmt04964
IRS990/TotalLiabilitiesGrp/BOYAmt04339
IRS990/TotalLiabilitiesGrp/EOYAmt04964
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0379426
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0393948
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0600887
IRS990/TotalProgramServiceRevenueAmt0622767
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0418
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0622767
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0689305
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0383765
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0398912
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0310
IRS990/TravelGrp/TotalAmt0310
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETH NURNBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06513888843
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING CIRCLE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0411725035
ReturnHeader/Filer/USAddress/AddressLine1Txt0615 W 5TH ST
ReturnHeader/Filer/USAddress/CityNm0Red Wing
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055066
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0S&S Accounting & Tax LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01415 Old West Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Red Wing
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055066
ReturnHeader/PreparerPersonGrp/PhoneNum06513888379
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stefanie Binner
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-14T18:50:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$398,912
Liabilities
$4,964
Net assets
$393,948
Revenue
$689,305
Expenses
$679,870
Net income
$9,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.95$0.03$3.92$7.09$7.12$0.02
2024Detailed filing. Detailed filing data is available for this year.$3.99$0.05$3.94$6.89$6.80$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.04$3.79$6.97$6.75$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.03$3.57$6.51$6.53$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.04$3.60$6.68$6.23$0.45
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$1.12$2.15$5.88$6.11$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.04$2.38$5.80$5.90$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.03$2.47$5.77$5.65$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.04$2.36$5.65$5.12$0.53
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.20$1.83$5.34$5.29$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.12$1.79$4.82$4.71$0.12
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.82$0.15$1.67$4.45$4.40$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.87$0.26$1.61$4.28$4.33$0.05
2012Summary only. Only limited summary data is available for this year.$1.82$0.17$1.65$4.00$4.12$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.20$1.78$3.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.10$1.41$3.64
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $500k-$1M nonprofits