Civic Intelligence

The Learning Circle Inc

990 • Fiscal year 2016 • EIN 41-1725035

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2018

Organization ProfileN/A
615 West 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

61st percentile

0.10x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

44th percentile

0.8%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$51,312

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

63rd percentile

6.5%

Faster asset growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$203,004

Up $12,317 (+6.5%) from 2015

Net Assets

Up

$182,934

Up $4,241 (+2.4%) from 2015

Liabilities

Up

$20,070

Up $8,076 (+67%) from 2015

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin44th percentile

Revenue

Up

$533,507

Up $51,111 (+11%) from 2015

Expenses

Up

$529,266

Up $58,551 (+12%) from 2015

Net Income

Down

$4,241

Down $7,440 (-64%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2016

Assets$203,004
Liabilities$20,070
Net Assets$182,934
Open 2016 Filing

Operations Trend

Revenue Growth64th 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

2016

Revenue$533,507
Expenses$529,266
Net Income$4,241
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2018
Return Version
2015v3.0
Gross Receipts
$533,507
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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$178,693$182,934▲ $4,241
Savings and Temporary Cash Investments$118,453$125,436▲ $6,983
Cash and Non-Interest-Bearing Accounts$37,163$51,425▲ $14,262
Land, Buildings, and Equipment, Net$35,071$26,143▼ $8,928
Total Assets$190,687$203,004▲ $12,317
Liabilities
Accounts Payable and Accrued Expenses$11,994$20,070▲ $8,076
Total Liabilities$11,994$20,070▲ $8,076
Net Assets / Fund Balance
Total Net Assets Fund Balance$178,693$182,934▲ $4,241
Total Liabilities and Net Assets / Fund Balance$190,687$203,004▲ $12,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,221$158,546$182,767
Equipment$1,922$1,177$3,099
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleBaseTotal
Linda HanischDirector$51,312$51,312

Board Members and Trustees

NameTitle
Kim CoryCo-chair
Rachel AslaksonCo-chair
Abby VillaranDirector
Carol SmithDirector
Erica MallesDirector
Meg LahammerDirector
Jamie KellsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,281
Program Service Revenue
$520,671
Investment Income
$7,055
Other Revenue
$1,500
All Other Contributions
$175
Change in Net Assets
$4,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$419,615
Other Expenses$109,651
Total Fundraising Expense$813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$337,769--$337,769
Current Officers, Directors, Trustees, and Key Employees-$51,312-$51,312
Occupancy$33,581$1,768-$35,349
Payroll Taxes$26,473$4,061-$30,534
Insurance$8,789$1,551-$10,340
All Other Expenses$8,507$1,012$813$10,332
Depreciation Depletion$9,416$381-$9,797
Other Expenses$2,749--$2,749
Fees for Services Accounting-$2,340-$2,340
Office Expenses$1,375$344-$1,719
Travel$1,706--$1,706
Fees for Services Management$901--$901
Information Technology$550$137-$687
Total Functional Expenses$465,547$62,906$813$529,266
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
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, Page 6, Part VI, Line 11B

“The director reviews tax data with tax preparer after this review is completed, the director and another board member will sign the federal return as well as the related state tax filings”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon written request”

Filing and Contact Details

Filer

Filer Name
The Learning Circle Inc
EIN
41-1725035
Phone
6513888843
Address
615 WEST 5TH ST, RED WING, MN 55066

Signing Officer

Name
Linda Hanisch
Title
Director
Phone
6513888843
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Hanisch
Formed
1992
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
28

Preparer

Firm
Fitschen Tax & Accounting LLC
Address
3039 S SERVICE DR, RED WING, MN 55066-1942
Preparer
Patrick H Fitschen
Phone
6513881012
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Amending form 990-t to remove income included in the unrelated business income tax calculation that is excluded from it. Per publication 598: "all dividends, interest, annuities, payments with respect to securities loans, income from notional principal contracts, and other income from an exempt organization's ordinary and routine investments that the irs determines are substantially similar to these types of income are excluded in computing unrelated business taxable income." lines 4a,12: adjusted capital gain net income and other income to 0. Lines 13,30,32,33,34: adjusted to 0 based on above changes.”

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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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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt08741
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99430
IRS990ScheduleA/PublicSupportPY509Pct00.99290
IRS990ScheduleA/PublicSupportTotal509Amt02262559
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0526452
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0472336
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0440135
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0428097
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0395539
IRS990ScheduleA/Total509Grp/TotalAmt02262559
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0530728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0476835
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0444377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0428097
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0395557
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02275594
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01922
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01177
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03099
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024221
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0158546
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0182767
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026143
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDING FORM 990-T TO REMOVE INCOME INCLUDED IN THE UNRELATED BUSINESS INCOME TAX CALCULATION THAT IS EXCLUDED FROM IT. PER PUBLICATION 598: "ALL DIVIDENDS, INTEREST, ANNUITIES, PAYMENTS WITH RESPECT TO SECURITIES LOANS, INCOME FROM NOTIONAL PRINCIPAL CONTRACTS, AND OTHER INCOME FROM AN EXEMPT ORGANIZATION'S ORDINARY AND ROUTINE INVESTMENTS THAT THE IRS DETERMINES ARE SUBSTANTIALLY SIMILAR TO THESE TYPES OF INCOME ARE EXCLUDED IN COMPUTING UNRELATED BUSINESS TAXABLE INCOME." LINES 4A,12: ADJUSTED CAPITAL GAIN NET INCOME AND OTHER INCOME TO 0. LINES 13,30,32,33,34: ADJUSTED TO 0 BASED ON ABOVE CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTOR REVIEWS TAX DATA WITH TAX PREPARER AFTER THIS REVIEW IS COMPLETED, THE DIRECTOR AND ANOTHER BOARD MEMBER WILL SIGN THE FEDERAL RETURN AS WELL AS THE RELATED STATE TAX FILINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0190687
IRS990/TotalAssetsEOYAmt0203004
IRS990/TotalAssetsGrp/BOYAmt0190687
IRS990/TotalAssetsGrp/EOYAmt0203004
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04281
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0813
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062906
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465547
IRS990/TotalFunctionalExpensesGrp/TotalAmt0529266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011994
IRS990/TotalLiabilitiesEOYAmt020070
IRS990/TotalLiabilitiesGrp/BOYAmt011994
IRS990/TotalLiabilitiesGrp/EOYAmt020070
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178693
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182934
IRS990/TotalProgramServiceExpensesAmt0465547
IRS990/TotalProgramServiceRevenueAmt0520671
IRS990/TotalReportableCompFromOrgAmt051312
IRS990/TotalRevenueGrp/ExclusionAmt07055
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0522171
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0533507
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0190687
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203004
IRS990/TravelGrp/ProgramServicesAmt01706
IRS990/TravelGrp/TotalAmt01706
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0615 WEST 5TH ST
IRS990/USAddress/CityNm0RED WING
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055066
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA HANISCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06513888843
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING CIRCLE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0411725035
ReturnHeader/Filer/PhoneNum06513888843
ReturnHeader/Filer/USAddress/AddressLine1Txt0615 WEST 5TH ST
ReturnHeader/Filer/USAddress/CityNm0RED WING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055066
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320456174
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FITSCHEN TAX & ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03039 S SERVICE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RED WING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550661942
ReturnHeader/PreparerPersonGrp/PhoneNum06513881012
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK H FITSCHEN
ReturnHeader/ReturnTs02018-11-15T13:56:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$203,004
Liabilities
$20,070
Net assets
$182,934
Revenue
$533,507
Expenses
$529,266
Net income
$4,241
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
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
2016Detailed filing. Detailed filing data is available for this year.$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