Civic Intelligence

Learning Opportunities-Quality Works Inc.

990 • Fiscal year 2024 • EIN 43-1294235

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 15, 2025

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

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,762,609

Up $713,671 (+23%) from 2023

Net Assets

Up

$3,614,863

Up $672,045 (+23%) from 2023

Liabilities

Up

$147,746

Up $41,626 (+39%) from 2023

Revenue

Up

$4,979,079

Up $770,760 (+18%) from 2023

Expenses

Up

$4,307,034

Up $843,081 (+24%) from 2023

Net Income

Down

$672,045

Down $72,321 (-9.7%) from 2023

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

2024

Assets$3,762,609
Liabilities$147,746
Net Assets$3,614,863

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

2024

Revenue$4,979,079
Expenses$4,307,034
Net Income$672,045
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,985,080
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$1,245,924$1,721,291▲ $475,367
Land, Buildings, and Equipment, Net$1,149,957$1,318,506▲ $168,549
Accounts Receivable$630,429$698,529▲ $68,100
Prepaid Expenses and Deferred Charges$22,350$24,283▲ $1,933
Cash and Non-Interest-Bearing Accounts$278--
Total Assets$3,048,938$3,762,609▲ $713,671
Liabilities
Accounts Payable and Accrued Expenses$63,630$123,239▲ $59,609
Mortgage Notes Payable Secured by Investment Property$20,394$12,977▼ $7,417
Other Liabilities$22,096$11,530▼ $10,566
Total Liabilities$106,120$147,746▲ $41,626
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,942,818$3,614,863▲ $672,045
Total Net Assets Fund Balance$2,942,818$3,614,863▲ $672,045
Total Liabilities and Net Assets / Fund Balance$3,048,938$3,762,609▲ $713,671

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,050,276$225,780$1,276,056
Equipment$268,230$527,233$795,463
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kayla MurphyPresident
Jason MeiningerVice President
Brad PfannerDirector
Brock SousaDirector
Shelley BuhligDirector
Marsha KellySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$499,751
Program Service Revenue
$4,458,823
Investment Income
$41
Other Revenue
$20,464
All Other Contributions
$2,671
Change in Net Assets
$672,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,979,079
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,979,079
Total Revenue per Form 990
$4,979,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,547,832
Other Expenses$759,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,669,137$329,893-$2,999,030
Other Employee Benefits$220,774$67,759-$288,533
Payroll Taxes$195,075$24,110-$219,185
Insurance$100,720$90,647-$191,367
Depreciation Depletion$114,588--$114,588
Occupancy$48,165$23,974-$72,139
Travel$30,664$25,912-$56,576
Fees for Services Other-$52,106-$52,106
All Other Expenses$17,739$25,309-$43,048
Pension Plan Contributions$31,224$9,860-$41,084
Other Expenses$24,104$563-$24,667
Interest$1,527$7,183-$8,710
Office Expenses$1,268$780-$2,048
Advertising$420$671-$1,091
Total Functional Expenses$3,587,972$719,062$0$4,307,034

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,307,034
Total Expenses per Audited Statements$4,307,034
Total Expenses per Form 990$4,307,034
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$11,530
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
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
2025-01-15
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
186
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/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04484829
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01245924
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01721291
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0499751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0241424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0438578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02171363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02307893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05659009
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0783
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02297
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09290
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt05659009
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0499751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0241424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0438578
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02171363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02307893
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05659009
IRS990ScheduleA/TotalSupportAmt05668299
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/BookValueAmt01050276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0225780
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01276056
IRS990ScheduleD/EquipmentGrp/BookValueAmt0268230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0527233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0795463
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04307034
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04979079
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01318506
IRS990ScheduleD/TotalExpensesPerForm990Amt04307034
IRS990ScheduleD/TotalLiabilityAmt011530
IRS990ScheduleD/TotalRevenuePerForm990Amt04979079
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04979079
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04307034
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/TotalAssetsBOYAmt03048938
IRS990/TotalAssetsEOYAmt03762609
IRS990/TotalAssetsGrp/BOYAmt03048938
IRS990/TotalAssetsGrp/EOYAmt03762609
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0499751
IRS990/TotalEmployeeCnt0186
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0719062
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03587972
IRS990/TotalFunctionalExpensesGrp/TotalAmt04307034
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106120
IRS990/TotalLiabilitiesEOYAmt0147746
IRS990/TotalLiabilitiesGrp/BOYAmt0106120
IRS990/TotalLiabilitiesGrp/EOYAmt0147746
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02942818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03614863
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03587972
IRS990/TotalProgramServiceRevenueAmt04458823
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-5501
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04484829
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04979079
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03048938
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03762609
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt025912
IRS990/TravelGrp/ProgramServicesAmt030664
IRS990/TravelGrp/TotalAmt056576
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY HAYS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05737354282
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-15
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431498457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADE STABLES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 796
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HANNIBAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO

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
2024Detailed filing. Detailed filing data is available for this year.$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