Civic Intelligence

Tlc the Learning Center

990 • Fiscal year 2021 • EIN 42-1508110

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 16, 2021

404 N Jackson StreetCharles City, IA 50616

(641) 228-4525

Siviq Scores

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

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

43rd percentile

0.06x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

90th percentile

59%

Higher net margin than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

99th percentile

928%

Faster asset growth than 99% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

196%

Faster revenue growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$918,713

Up $829,376 (+928%) from 2020

Net Assets

Up

$837,120

Up $829,609 (+11045%) from 2020

Liabilities

Down

$81,593

Down $233 (-0.3%) from 2020

Revenue

Up

$1,387,487

Up $919,020 (+196%) from 2020

Expenses

Up

$568,261

Up $48,078 (+9.2%) from 2020

Net Income

Up

$819,226

Up $870,942 (+1684%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $269,934Liabilities 2011: $5,070Net Assets 2011: $264,8642011Assets 2012: $328,974Liabilities 2012: $6,233Net Assets 2012: $322,7412012Assets 2013: $334,365Liabilities 2013: $4,835Net Assets 2013: $329,5302013Assets 2014: $266,594Liabilities 2014: $4,904Net Assets 2014: $261,6902014Assets 2015: $198,728Liabilities 2015: $4,548Net Assets 2015: $194,1802015Assets 2016: $143,388Liabilities 2016: $1,098Net Assets 2016: $142,2902016Assets 2017: $74,460Liabilities 2017: $1,129Net Assets 2017: $73,3312017Assets 2018: $47,358Liabilities 2018: $680Net Assets 2018: $46,6782018Assets 2019: $61,203Liabilities 2019: $1,977Net Assets 2019: $59,2262019Assets 2020: $89,337Liabilities 2020: $81,826Net Assets 2020: $7,5112020Assets 2021: $918,713Liabilities 2021: $81,593Net Assets 2021: $837,1202021Assets 2022: $216,566Liabilities 2022: $83,866Net Assets 2022: $132,7002022Assets 2023: $117,668Liabilities 2023: $170,972Net Assets 2023: -$53,3042023Assets 2024: $81,122Liabilities 2024: $183,510Net Assets 2024: -$102,3882024

Highlighted filing

2021

Assets$918,713
Liabilities$81,593
Net Assets$837,120

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $400,995Expenses 2011: $347,167Net Income 2011: $53,8282011Revenue 2012: $416,254Expenses 2012: $360,493Net Income 2012: $55,7612012Revenue 2013: $368,471Expenses 2013: $363,045Net Income 2013: $5,4262013Revenue 2014: $327,587Expenses 2014: $395,428Net Income 2014: -$67,8412014Revenue 2015: $361,224Expenses 2015: $429,812Net Income 2015: -$68,5882015Revenue 2016: $416,434Expenses 2016: $466,786Net Income 2016: -$50,3522016Revenue 2017: $417,339Expenses 2017: $482,657Net Income 2017: -$65,3182017Revenue 2018: $465,537Expenses 2018: $492,185Net Income 2018: -$26,6482018Revenue 2019: $511,485Expenses 2019: $499,014Net Income 2019: $12,4712019Revenue 2020: $468,467Expenses 2020: $520,183Net Income 2020: -$51,7162020Revenue 2021: $1,387,487Expenses 2021: $568,261Net Income 2021: $819,2262021Revenue 2022: $732,432Expenses 2022: $643,597Net Income 2022: $88,8352022Revenue 2023: $1,868,674Expenses 2023: $1,964,679Net Income 2023: -$96,0052023Revenue 2024: $794,497Expenses 2024: $843,581Net Income 2024: -$49,0842024

Highlighted filing

2021

Revenue$1,387,487
Expenses$568,261
Net Income$819,226
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 16, 2021
Return Version
2020v4.1
Gross Receipts
$1,387,487
Mission and Program Overview

Mission

TLC The Learning Center will provide a safe, loving, nurturing environment available to all children with educational opportunities proviced by professionally qualified staff while having fun

TLC The Learning Center will provide a safe, loving, nurturing environment available to all children with educational opportunities provided by professionally qualified staff while having fun

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,511$837,120▲ $829,609
Cash and Non-Interest-Bearing Accounts$64,579$833,731▲ $769,152
Savings and Temporary Cash Investments$11,027$62,091▲ $51,064
Investments Other Securities$4,647$16,562▲ $11,915
Land, Buildings, and Equipment, Net$8,882$6,127▼ $2,755
Prepaid Expenses and Deferred Charges$202$202→ $0
Total Assets$89,337$918,713▲ $829,376
Liabilities
Other Liabilities$78,800$73,675▼ $5,125
Accounts Payable and Accrued Expenses$3,026$7,918▲ $4,892
Total Liabilities$81,826$81,593▼ $233
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,511$837,120▲ $829,609
Total Liabilities and Net Assets / Fund Balance$89,337$918,713▲ $829,376

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,639$37,412$43,051
Other Land Buildings$488$26,547$27,035
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shirley KellyPresident
Linda JohnsonVice President
Ann PerryBoard Member
Danielle DeBowerBoard Member
Diane MeyerBoard Member
Judy HauserBoard Member
Kurt HerbrechtsmeyerBoard Member
Pam DurrwachterBoard Member
Peter KloberdanzBoard Member
Pamela OstDirector
Sue McDonaldCenter Coordinator
Tracy HillisFinance Manager
Lisa GardenSecretary
Dean AndrewsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$825,505
Program Service Revenue
$480,249
Investment Income
$17
Other Revenue
$81,716
All Other Contributions
$825,505
Change in Net Assets
$819,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$421,824
Other Expenses$146,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,598--$390,598
Payroll Taxes$31,226--$31,226
Occupancy$29,952--$29,952
Fees for Services Other$12,574--$12,574
Insurance$7,813--$7,813
Fees for Services Accounting$5,705--$5,705
Office Expenses$5,612--$5,612
Other Expenses$4,163--$4,163
Depreciation Depletion$2,755--$2,755
Advertising$1,544--$1,544
All Other Expenses$75--$75
Travel$60--$60
Fees for Services Legal$57--$57
Total Functional Expenses$568,261$0$0$568,261
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
Federal income taxes$73,675
Covid SBA Loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
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, Part VI, Line 11B

The signing officer reviewed the 990 before signing and a copy of the tax return was made available for review.

Form 990, Part VI, Line 19

The documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
TLC The Learning Center
EIN
42-1508110
Phone
6412284525
Address
404 N Jackson Street, Charles City, IA 50616

Signing Officer

Name
Lisa Garden
Title
President
Signed
2021-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley Kelly
Formed
2000
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
57

Preparer

Firm
Prichard Law Office PC
Address
103 N Main PO Box 454, Charles City, IA 50616
Preparer
Tracy M Hillis
Phone
6412284500
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

No unrelated business gross income of 1,000 or more during the year

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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/OtherExpensesGrp/TotalAmt118033
IRS990/OtherExpensesGrp/TotalAmt22238
IRS990/OtherExpensesGrp/TotalAmt34163
IRS990/OtherLiabilitiesGrp/BOYAmt078800
IRS990/OtherLiabilitiesGrp/EOYAmt073675
IRS990/OtherRevenueTotalAmt081716
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0390598
IRS990/OtherSalariesAndWagesGrp/TotalAmt0390598
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt031226
IRS990/PayrollTaxesGrp/TotalAmt031226
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0202
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0202
IRS990/PrincipalOfficerNm0Shirley Kelly
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Food Subsidy
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0461343
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118906
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0461343
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118906
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt046512
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128681
IRS990/PYOtherRevenueAmt02520
IRS990/PYProgramServiceRevenueAmt0419414
IRS990/PYRevenuesLessExpensesAmt0-51716
IRS990/PYSalariesCompEmpBnftPaidAmt0391502
IRS990/PYTotalExpensesAmt0520183
IRS990/PYTotalRevenueAmt0468467
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0819226
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07511
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0837120
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011027
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062091
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt014281
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt04010
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt010700
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt04885
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt04581
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt038457
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0785648
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt043294
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt079586
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt078373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056831
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01043732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0561965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0425174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0431879
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0387130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0360494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02166642
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0105
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.98800
IRS990ScheduleA/PublicSupportPY509Pct00.98720
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03171917
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt014281
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt04010
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt010700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt04885
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt04581
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt038457
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01347613
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0468468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0511465
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0465503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0417325
IRS990ScheduleA/Total509Grp/TotalAmt03210374
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01347630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0468489
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0511484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0465537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0417339
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03210479
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/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05639
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037412
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043051
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0488
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026547
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Covid SBA Loan
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06127

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.18$0.10$0.79$0.84$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.12$0.17$0.05$1.87$1.96$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.22$0.08$0.13$0.73$0.64$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.08$0.84$1.39$0.57$0.82
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.08$0.01$0.47$0.52$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.51$0.50$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.47$0.49$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.42$0.48$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.42$0.47$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.19$0.36$0.43$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.26$0.33$0.40$0.07
2013Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.37$0.36$0.01
2012Summary only. Only limited summary data is available for this year.$0.33$0.01$0.32$0.42$0.36$0.06
2011Summary only. Only limited summary data is available for this year.$0.27$0.01$0.26$0.40$0.35$0.05