Civic Intelligence

Learning Opportunities-Quality Works Inc.

990 • Fiscal year 2015 • EIN 43-1294235

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 06, 2016

P O Box 254Monroe City, MO 63456-0000

(573) 735-4282

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.22x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.09x

Higher debt load relative to revenue than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

49th percentile

2.3%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

65th percentile

5.4%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

2.7%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,288,239

Up $66,541 (+5.4%) from 2014

Net Assets

Up

$1,003,125

Up $71,093 (+7.6%) from 2014

Liabilities

Down

$285,114

Down $4,552 (-1.6%) from 2014

Revenue

Up

$3,100,778

Up $80,561 (+2.7%) from 2014

Expenses

Down

$3,029,685

Down $12,285 (-0.4%) from 2014

Net Income

Up

$71,093

Up $92,846 (+427%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,100,236Liabilities 2011: $212,009Net Assets 2011: $888,2272011Assets 2012: $1,003,425Liabilities 2012: $170,051Net Assets 2012: $833,3742012Assets 2013: $1,140,910Liabilities 2013: $187,125Net Assets 2013: $953,7852013Assets 2014: $1,221,698Liabilities 2014: $289,666Net Assets 2014: $932,0322014Assets 2015: $1,288,239Liabilities 2015: $285,114Net Assets 2015: $1,003,1252015Assets 2016: $1,424,984Liabilities 2016: $381,046Net Assets 2016: $1,043,9382016Assets 2017: $1,938,305Liabilities 2017: $426,704Net Assets 2017: $1,511,6012017Assets 2018: $1,933,703Liabilities 2018: $403,148Net Assets 2018: $1,530,5552018Assets 2019: $1,726,303Liabilities 2019: $255,940Net Assets 2019: $1,470,3632019Assets 2020: $1,796,149Liabilities 2020: $496,092Net Assets 2020: $1,300,0572020Assets 2021: $2,492,009Liabilities 2021: $159,050Net Assets 2021: $2,332,9592021Assets 2022: $2,306,114Liabilities 2022: $107,662Net Assets 2022: $2,198,4522022Assets 2023: $3,048,938Liabilities 2023: $106,120Net Assets 2023: $2,942,8182023Assets 2024: $3,762,609Liabilities 2024: $147,746Net Assets 2024: $3,614,8632024Assets 2025: $4,515,850Liabilities 2025: $193,372Net Assets 2025: $4,322,4782025

Highlighted filing

2015

Assets$1,288,239
Liabilities$285,114
Net Assets$1,003,125

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,759,052Expenses 2011: $2,722,385Net Income 2011: $36,6672011Revenue 2012: $2,992,378Expenses 2012: $3,047,231Net Income 2012: -$54,8532012Revenue 2013: $3,038,866Expenses 2013: $2,918,455Net Income 2013: $120,4112013Revenue 2014: $3,020,217Expenses 2014: $3,041,970Net Income 2014: -$21,7532014Revenue 2015: $3,100,778Expenses 2015: $3,029,685Net Income 2015: $71,0932015Revenue 2016: $3,389,714Expenses 2016: $3,285,882Net Income 2016: $103,8322016Revenue 2017: $3,452,638Expenses 2017: $2,984,975Net Income 2017: $467,6632017Revenue 2018: $2,868,248Expenses 2018: $2,849,294Net Income 2018: $18,9542018Revenue 2019: $2,536,483Expenses 2019: $2,596,675Net Income 2019: -$60,1922019Revenue 2020: $2,334,609Expenses 2020: $2,504,915Net Income 2020: -$170,3062020Revenue 2021: $3,145,253Expenses 2021: $2,175,854Net Income 2021: $969,3992021Revenue 2022: $2,858,081Expenses 2022: $2,711,416Net Income 2022: $146,6652022Revenue 2023: $4,208,319Expenses 2023: $3,463,953Net Income 2023: $744,3662023Revenue 2024: $4,979,079Expenses 2024: $4,307,034Net Income 2024: $672,0452024Revenue 2025: $5,500,450Expenses 2025: $4,792,835Net Income 2025: $707,6152025

Highlighted filing

2015

Revenue$3,100,778
Expenses$3,029,685
Net Income$71,093
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 6, 2016
Return Version
2014v6.0
Gross Receipts
$3,100,778
Mission and Program Overview

Mission

It is the mission of learning opportunities/quality works, inc. To positively impact the lives of individuals through support, advocacy and connection to resources.

HEALTH RELATED SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$653,307$596,661▼ $56,646
Pledges and Grants Receivable$297,422$379,392▲ $81,970
Cash and Non-Interest-Bearing Accounts$251,856$285,193▲ $33,337
Prepaid Expenses and Deferred Charges$18,519$26,399▲ $7,880
Total Assets$1,221,698$1,288,239▲ $66,541
Other Assets Total$594$594→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$253,281$232,006▼ $21,275
Deferred Revenue$20,817$38,817▲ $18,000
Accounts Payable and Accrued Expenses$15,568$14,291▼ $1,277
Total Liabilities$289,666$285,114▼ $4,552
Net Assets / Fund Balance
Unrestricted Net Assets$932,032$1,003,125▲ $71,093
Total Net Assets Fund Balance$932,032$1,003,125▲ $71,093
Total Liabilities and Net Assets / Fund Balance$1,221,698$1,288,239▲ $66,541

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$150,076$416,644$566,720
Buildings$446,585$91,977$538,562
Other Land Buildings$0--
Land$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014----$0
2013----$0
2012----$0
2011----$0
2010----$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Angela PetersDirector
Dennis LongDirector
Jessica PetersDirector
Michael WilliamsDirector
Shelley BuhligDirector
Mary KendrickPres
Marsha KelleySecy Treas
Joe McneilVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$200,329
Program Service Revenue
$2,894,091
Investment Income
$100
Other Revenue
$6,258
Change in Net Assets
$71,093

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,100,778
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,100,778
Total Revenue per Form 990
$3,100,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,483,125
Other Expenses$546,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,939,675$172,186-$2,111,861
Other Employee Benefits$339,732$31,532-$371,264
Travel$130,783$13,798-$144,581
Insurance$127,104--$127,104
Occupancy$87,393$6,735-$94,128
Depreciation Depletion$65,256--$65,256
Office Expenses$28,579$6,662-$35,241
Other Expenses$20,925$3,922-$0
Fees for Services Accounting$2,600$15,095-$17,695
Interest-$16,805-$16,805
Advertising$830$946-$1,776
Total Functional Expenses$2,762,004$267,681$0$3,029,685

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,029,685
Total Expenses per Audited Statements$3,029,685
Total Expenses per Form 990$3,029,685
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11

Approved at board meeting

PART VI, SECTION B, LINE 12C

Monitored by exec director and chairman of board

PART VI, SECTION B, LINE 15A

Approved by board of directors

Part VI, Section C, Line 19

At written request available for review at offices

Filing and Contact Details

Filer

Filer Name
Learning Opportunities Inc
EIN
43-1294235
Phone
5737354282
Address
P O BOX 254, MONROE CITY, MO 63456-0000

Signing Officer

Name
Wendy Hays
Title
Exec Director
Signed
2016-03-06
Discuss with paid preparer
No

Organization Details

Principal Officer
Wendy Hays
Formed
1983
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
8
Employees
56

Preparer

Firm
Tw Accounting LLC
Address
2929 PALMYRA RD, HANNIBAL, MO 63401-0000
Preparer
Kerri Willing
Phone
5732214234
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0498305
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0699902
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0239061
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt084
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0567798
IRS990/PYOtherRevenueAmt025481
IRS990/PYProgramServiceRevenueAmt02755591
IRS990/PYRevenuesLessExpensesAmt0-21753
IRS990/PYSalariesCompEmpBnftPaidAmt02474172
IRS990/PYTotalExpensesAmt03041970
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03020217
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt071093
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02194189
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0200329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0239061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0178402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0215443
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0177641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01010876
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt095
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0462
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99954
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99941
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt01010876
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0200329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0239061
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0178402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0215443
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0177641
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01010876
IRS990ScheduleA/TotalSupportAmt01011338
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0446585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt091977
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0538562
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0150076
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0416644
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0566720
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03029685
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03100778
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0596661
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03029685
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt03100778
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03100778
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03029685
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPROVED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORED BY EXEC DIRECTOR AND CHAIRMAN OF BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT WRITTEN REQUEST AVAILABLE FOR REVIEW AT OFFICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01221698
IRS990/TotalAssetsEOYAmt01288239
IRS990/TotalAssetsGrp/BOYAmt01221698
IRS990/TotalAssetsGrp/EOYAmt01288239

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.52$0.19$4.32$5.50$4.79$0.71
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$0.15$3.61$4.98$4.31$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$0.11$2.94$4.21$3.46$0.74
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.11$2.20$2.86$2.71$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.16$2.33$3.15$2.18$0.97
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.50$1.30$2.33$2.50$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.26$1.47$2.54$2.60$0.06
2018Summary only. Only limited summary data is available for this year.$1.93$0.40$1.53$2.87$2.85$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.43$1.51$3.45$2.98$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.38$1.04$3.39$3.29$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.29$1.00$3.10$3.03$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.29$0.93$3.02$3.04$0.02
2013Summary only. Only limited summary data is available for this year.$1.14$0.19$0.95$3.04$2.92$0.12
2012Summary only. Only limited summary data is available for this year.$1.00$0.17$0.83$2.99$3.05$0.05
2011Summary only. Only limited summary data is available for this year.$1.10$0.21$0.89$2.76$2.72$0.04