Civic Intelligence

The Learning Center

EIN 43-0970419 • 501(c)3 • Saint Louis, MO

Profile

Support of education and the arts

4504 WestministerSaint Louis, MO 63108

thelinkauditorium.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.07x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.76x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

246%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

74th percentile

28%

Faster revenue growth than 74% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$850,537

Up $604,717 (+246%) from 2023

Liabilities

Up

$56,877

Up $56,877 from 2023

Net Assets

Up

$793,660

Up $547,840 (+223%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin82nd percentile

Revenue

Up

$74,454

Up $16,230 (+28%) from 2023

Expenses

Down

$50,980

Down $44,121 (-46%) from 2023

Net Income

Up

$23,474

Up $60,351 (+164%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2022: $282,697Net Assets 2022: $282,6972022Assets 2023: $245,820Liabilities 2023: $0Net Assets 2023: $245,8202023Assets 2024: $850,537Liabilities 2024: $56,877Net Assets 2024: $793,6602024

Highlighted filing

2024

Assets$850,537
Liabilities$56,877
Net Assets$793,660
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2022: $65,384Expenses 2022: $82,057Net Income 2022: -$16,6732022Revenue 2023: $58,224Expenses 2023: $95,101Net Income 2023: -$36,8772023Revenue 2024: $74,454Expenses 2024: $50,980Net Income 2024: $23,4742024

Highlighted filing

2024

Revenue$74,454
Expenses$50,980
Net Income$23,474
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$850,537
Liabilities
$56,877
Net assets
$793,660
Revenue
$74,454
Expenses
$50,980
Net income
$23,474
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.51$0.57$7.94$0.74$0.51$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.58$0.95$0.37
2022Detailed filing. Detailed filing data is available for this year.$2.83$2.83$0.65$0.82$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 16, 2026
Return Version
2024v5.2
Gross Receipts
$74,454
Mission and Program Overview

Mission

The purpose of the link auditorium (dba the learning center) is to promote an appreciation for various forms of human expression, critical thinking, alternative viewpoints, and a deeper respect for intellectual pursuits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$797,022-
Cash and Non-Interest-Bearing Accounts-$53,515-
Total Assets$0$850,537▲ $850,537
Liabilities
Mortgage Notes Payable Secured by Investment Property-$56,877-
Total Liabilities$0$56,877▲ $56,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$793,660-
Total Net Assets Fund Balance$0$793,660▲ $793,660
Total Liabilities and Net Assets / Fund Balance$0$850,537▲ $850,537

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$543,436$206,131-
Land$249,856--
Leasehold Improvements$3,730--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Brian ElesserPresident
Frances DickeyVice President
Scott IntagliataSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$71,675
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,779
All Other Contributions
$22,636
Change in Net Assets
$23,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,980
Total Fundraising Expense$7
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$18,739-$18,739
Occupancy$9,331$9,330-$18,661
Fees for Services Other-$7,500$7$7,507
Insurance-$3,565-$3,565
Other Expenses$785$63-$785
Office Expenses-$532-$532
Interest-$360-$360
Total Functional Expenses$10,203$40,770$7$50,980
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 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
Yes
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

“Form 990 is reviewed by the executive director upon completion. Form 990 is then provided to governing body and board.”

CEO executive director top management comp Part VI line 15A

“At this time, the ceo and top management are not paid salaries. All top management and the ceo are committed to the learning center and volunteer their time.”

Other officer or key employee compensation Part VI line 15B

“At this time all services performed for the learning center are volunteer.”

Form 990 availability to public Part VI line 18

“Form 990 is available to the public upon request.”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Learning Center
EIN
43-0970419
In Care Of
% BRIAN ELSESSER
Phone
3144956520
Address
4504 WESTMINISTER, Saint Louis, MO 63108
Doing Business As
Dba the Link Auditorium

Signing Officer

Name
Brian Elsesser
Title
President
Phone
3144956520
Signed
2026-01-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Brian Elesser
Formed
1971
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
20

Preparer

Firm
McCloskey Tax & Accounting Service
Address
210 Windswept Drive, Bourbon, MO 65441
Preparer
Peggy Cavaness
Phone
3146020110
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Other changes in net assets include building, land, and related depreciation in the amount of $797,022 of and changes in cash and line of credit changes in the amount of (3,462).”

List of other fees for services expenses Part IX line 11G

“Other fees include an amount of $7500 paid to an outside firm to help acquire additional program revenue.”

Raw XML Appendix314 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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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03144956520
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0430970419
ReturnHeader/Filer/InCareOfNm0% BRIAN ELSESSER
ReturnHeader/Filer/PhoneNum03144956520
ReturnHeader/Filer/USAddress/AddressLine1Txt04504 WESTMINISTER
ReturnHeader/Filer/USAddress/CityNm0Saint Louis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063108
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462122096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McCloskey Tax & Accounting Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 Windswept Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bourbon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065441
ReturnHeader/PreparerPersonGrp/PhoneNum03146020110
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PEGGY CAVANESS
ReturnHeader/ReturnTs02026-01-16T11:52:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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