Civic Intelligence

Learning Opportunities-Quality Works Inc.

990 • Fiscal year 2022 • EIN 43-1294235

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 21, 2022

PO Box 254Monroe City, MO 63456

(573) 735-4282

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

47th percentile

5.1%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

24th percentile

-7.5%

Faster asset growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-9.1%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,306,114

Down $185,895 (-7.5%) from 2021

Net Assets

Down

$2,198,452

Down $134,507 (-5.8%) from 2021

Liabilities

Down

$107,662

Down $51,388 (-32%) from 2021

Revenue

Down

$2,858,081

Down $287,172 (-9.1%) from 2021

Expenses

Up

$2,711,416

Up $535,562 (+25%) from 2021

Net Income

Down

$146,665

Down $822,734 (-85%) from 2021

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

2022

Assets$2,306,114
Liabilities$107,662
Net Assets$2,198,452

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

2022

Revenue$2,858,081
Expenses$2,711,416
Net Income$146,665
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 21, 2022
Return Version
2021v4.2
Gross Receipts
$2,858,081
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,257,300$1,255,061▼ $2,239
Land, Buildings, and Equipment, Net$756,811$743,481▼ $13,330
Accounts Receivable$184,299$288,796▲ $104,497
Prepaid Expenses and Deferred Charges$12,249$18,498▲ $6,249
Cash and Non-Interest-Bearing Accounts$178$278▲ $100
Total Assets$2,210,837$2,306,114▲ $95,277
Liabilities
Accounts Payable and Accrued Expenses$113,321$80,050▼ $33,271
Mortgage Notes Payable Secured by Investment Property$45,729$27,612▼ $18,117
Total Liabilities$159,050$107,662▼ $51,388
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,051,787$2,198,452▲ $146,665
Total Net Assets Fund Balance$2,051,787$2,198,452▲ $146,665
Total Liabilities and Net Assets / Fund Balance$2,210,837$2,306,114▲ $95,277

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$595,523$230,001$825,524
Equipment$147,958$584,451$732,409
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary KendrickPresident
Kayla MurphyVice President
Brock SousaDirector
Jason MeiningerDirector
Shelley BuhligDirector
Marsha KellySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$438,578
Program Service Revenue
$2,392,039
Investment Income
$1,317
Other Revenue
$26,147
All Other Contributions
$8,918
Change in Net Assets
$146,665

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,858,081
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,858,081
Total Revenue per Form 990
$2,858,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,201,115
Other Expenses$510,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,582,875$270,533-$1,853,408
Other Employee Benefits$128,796$50,197-$178,993
Payroll Taxes$122,049$19,323-$141,372
Insurance$49,724$64,095-$113,819
Depreciation Depletion$78,219--$78,219
Occupancy$45,736$20,191-$65,927
Travel$21,595$12,425-$34,020
All Other Expenses$17,863$12,170-$30,033
Pension Plan Contributions$19,816$7,526-$27,342
Other Expenses$9,702$14,145-$23,847
Office Expenses$1,411$16,561-$17,972
Fees for Services Accounting-$8,135-$8,135
Interest-$5,703-$5,703
Advertising$270$3,874-$4,144
Fees for Services Other-$653-$653
Total Functional Expenses$2,169,943$541,473$0$2,711,416

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,711,416
Total Expenses per Audited Statements$2,711,416
Total Expenses per Form 990$2,711,416
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
No
Audit committee
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
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

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the executive director.

Form 990, Part VI, Section C, Line 19

Financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Learning Opportunities
EIN
43-1294235
Phone
5737354282
Address
PO BOX 254, MONROE CITY, MO 63456

Signing Officer

Name
Wendy Hays
Title
Executive Director
Phone
5737354282
Signed
2022-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Hays
Formed
1983
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
137
Volunteers
0

Preparer

Firm
Wade Stables Pc
Address
PO BOX 796, HANNIBAL, MO 63401-0796
Preparer
Paul Richards
Phone
5732215998
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0146665
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02418186
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01257300
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01255061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0438578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02171363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02307893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02519804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02862847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010300485
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02297
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0917
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02798
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06680
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt010300485
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0438578
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02171363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02307893
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02519804
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02862847
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010300485
IRS990ScheduleA/TotalSupportAmt010307165
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0595523
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0230001
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0825524
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147958
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0584451
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0732409
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02711416
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02858081
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0743481
IRS990ScheduleD/TotalExpensesPerForm990Amt02711416
IRS990ScheduleD/TotalRevenuePerForm990Amt02858081
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02858081
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02711416
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02210837
IRS990/TotalAssetsEOYAmt02306114
IRS990/TotalAssetsGrp/BOYAmt02210837
IRS990/TotalAssetsGrp/EOYAmt02306114
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0438578
IRS990/TotalEmployeeCnt0137
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0541473
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02169943
IRS990/TotalFunctionalExpensesGrp/TotalAmt02711416
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159050
IRS990/TotalLiabilitiesEOYAmt0107662
IRS990/TotalLiabilitiesGrp/BOYAmt0159050
IRS990/TotalLiabilitiesGrp/EOYAmt0107662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02051787
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02198452
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02169943
IRS990/TotalProgramServiceRevenueAmt02392039
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01317
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02418186
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02858081
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02210837
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02306114
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt012425
IRS990/TravelGrp/ProgramServicesAmt021595
IRS990/TravelGrp/TotalAmt034020
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 254
IRS990/USAddress/CityNm0MONROE CITY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063456
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LOQW.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY HAYS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05737354282
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING OPPORTUNITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0QUALITY WORKS INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0431294235
ReturnHeader/Filer/PhoneNum05737354282
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 254
ReturnHeader/Filer/USAddress/CityNm0MONROE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063456
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431498457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADE STABLES PC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2022Detailed filing. Detailed filing data is available for this year.$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