Civic Intelligence

Tlc the Learning Center

990 • Fiscal year 2023 • EIN 42-1508110

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 09, 2024

201 5th Ave STE 2Charles City, IA 50616

(641) 228-4500

Siviq Scores

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

Liabilities / Assets

97th percentile

1.45x

Higher debt load relative to assets than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

30th percentile

-5.1%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-46%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

155%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$117,668

Down $98,898 (-46%) from 2022

Net Assets

Down

-$53,304

Down $186,004 (-140%) from 2022

Liabilities

Up

$170,972

Up $87,106 (+104%) from 2022

Revenue

Up

$1,868,674

Up $1,136,242 (+155%) from 2022

Expenses

Up

$1,964,679

Up $1,321,082 (+205%) from 2022

Net Income

Down

-$96,005

Down $184,840 (-208%) from 2022

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

2023

Assets$117,668
Liabilities$170,972
Net Assets-$53,304

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

2023

Revenue$1,868,674
Expenses$1,964,679
Net Income-$96,005
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 9, 2024
Return Version
2022v5.0
Gross Receipts
$1,868,674
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
Cash and Non-Interest-Bearing Accounts$131,279$91,262▼ $40,017
Land, Buildings, and Equipment, Net$28,961$26,038▼ $2,923
Investments Other Securities$16,562$562▼ $16,000
Prepaid Expenses and Deferred Charges$202$202→ $0
Savings and Temporary Cash Investments$39,562$-396▼ $39,958
Rtn Earn Endowment Incm Other Fnds$132,700$-53,304▼ $186,004
Total Assets$216,566$117,668▼ $98,898
Liabilities
Other Liabilities$73,675$158,165▲ $84,490
Accounts Payable and Accrued Expenses$10,191$12,807▲ $2,616
Total Liabilities$83,866$170,972▲ $87,106
Net Assets / Fund Balance
Total Net Assets Fund Balance$132,700$-53,304▼ $186,004
Total Liabilities and Net Assets / Fund Balance$216,566$117,668▼ $98,898

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,060$52,201$72,261
Other Land Buildings$5,978$27,683$33,661
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danielle EllingsonCo-President Interim
Heidi PavlovichCo-President Interim
Machelle ForsythAssistant Director
Diane MeyerBoard Member
Jessi RippentropBoard Member
Jessi SindlingerBoard Member
Judy HauserBoard Member
Pam DurrwachterBoard Member
Peter KloberdanzBoard Member
Aubrey ZajicBoard Member -Finance
Scott DightBoard Member-Finance
Pamela OstDirector
Sue McDonaldCenter Coordinator
Tracy HillisFinance Manager
Robin MacomberSec-Bldg Grounds
Lisa GardenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$538,552
Program Service Revenue
$1,323,745
Investment Income
$1
Other Revenue
$6,376
All Other Contributions
$538,552
Change in Net Assets
$-96,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,027,846
Salaries, Compensation, and Employee Benefits$549,710
Other Expenses$387,123
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,027,846--$1,027,846
Other Salaries and Wages$509,198--$509,198
Occupancy$252,153--$252,153
Payroll Taxes$40,512--$40,512
Fees for Services Other$17,999--$17,999
Depreciation Depletion$9,549--$9,549
Insurance$9,343--$9,343
All Other Expenses$2,365--$4,684
Office Expenses$4,589--$4,589
Advertising$4,529--$4,529
Other Expenses$3,710--$3,710
Travel$879--$879
Total Functional Expenses$1,962,360$0$0$1,964,679
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$158,165
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
Address
201 5th Ave STE 2, Charles City, IA 50616

Signing Officer

Name
Heidi Pavlovich
Title
President
Signed
2024-04-09
Discuss with paid preparer
No

Organization Details

Principal Officer
Heidi Pavlovich
Formed
2000
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
50

Preparer

Firm
Prichard Law Office PC
Address
103 N Main PO Box 454, Charles City, IA 50616
Preparer
Tracy M Hillis
Phone
6412284500
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IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Child Staff Meals
IRS990/OtherExpensesGrp/Desc1Supplies, Classroom General
IRS990/OtherExpensesGrp/Desc2Telephone / Internet
IRS990/OtherExpensesGrp/Desc3Staff Hiring and Training Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt049081
IRS990/OtherExpensesGrp/ProgramServicesAmt128303
IRS990/OtherExpensesGrp/ProgramServicesAmt22304
IRS990/OtherExpensesGrp/ProgramServicesAmt33710
IRS990/OtherExpensesGrp/TotalAmt049081
IRS990/OtherExpensesGrp/TotalAmt128303
IRS990/OtherExpensesGrp/TotalAmt22304
IRS990/OtherExpensesGrp/TotalAmt33710
IRS990/OtherLiabilitiesGrp/BOYAmt073675
IRS990/OtherLiabilitiesGrp/EOYAmt0158165
IRS990/OtherRevenueTotalAmt06376
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0509198
IRS990/OtherSalariesAndWagesGrp/TotalAmt0509198
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt040512
IRS990/PayrollTaxesGrp/TotalAmt040512
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0202
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0202
IRS990/PrincipalOfficerNm0Heidi Pavlovich
IRS990/PriorPeriodAdjustmentsAmt0-89999
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Food Subsidy
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01297763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125982
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01297763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125982
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt047699
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0167894
IRS990/PYOtherRevenueAmt0111265
IRS990/PYProgramServiceRevenueAmt0573435
IRS990/PYRevenuesLessExpensesAmt088835
IRS990/PYSalariesCompEmpBnftPaidAmt0475703
IRS990/PYTotalExpensesAmt0643597
IRS990/PYTotalRevenueAmt0732432
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-96005
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0132700
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-53304
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039562
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0-396
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt04000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt014281
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt04010
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt010700
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt032991
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023294
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt047699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0785648
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt043294
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt079586
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0979521
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01350122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0480249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0561965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0425174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0431879
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03249389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt091
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99220
IRS990ScheduleA/PublicSupportPY509Pct00.98860
IRS990ScheduleA/PublicSupportTotal509Amt04195919
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt04000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt014281
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt04010
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt010700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt032991
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01373416
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0527948
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01347613
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0468468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0511465
IRS990ScheduleA/Total509Grp/TotalAmt04228910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01373417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0527981
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01347630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0468489
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0511484
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04229001
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/BookValueAmt020060
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052201
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072261
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05978
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027683
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0158165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Covid SBA Loan

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