Civic Intelligence

The Biome Education Group

990 • Fiscal year 2018 • EIN 43-1917113

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 15, 2019

4471 Olive StreetSt Louis, MO 63108-1807

(314) 531-9916

Siviq Scores

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

Liabilities / Assets

71st percentile

0.29x

Higher debt load relative to assets than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

1.60x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

83rd percentile

22%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.7%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,155,150

Up $563,688 (+22%) from 2017

Net Assets

Down

$2,226,561

Down $97,775 (-4.2%) from 2017

Liabilities

Up

$928,589

Up $661,463 (+248%) from 2017

Revenue

Up

$579,712

Up $26,281 (+4.7%) from 2017

Expenses

Down

$677,487

Down $279,737 (-29%) from 2017

Net Income

Up

-$97,775

Up $306,018 (+76%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,518,750Liabilities 2012: $18,035Net Assets 2012: $2,500,7152012Assets 2013: $2,063,768Liabilities 2013: $25,189Net Assets 2013: $2,038,5792013Assets 2014: $2,247,321Liabilities 2014: $90,003Net Assets 2014: $2,157,3182014Assets 2015: $2,252,654Liabilities 2015: $80,9202015Assets 2016: $2,863,758Liabilities 2016: $200,000Net Assets 2016: $2,663,7582016Assets 2017: $2,591,462Liabilities 2017: $267,126Net Assets 2017: $2,324,3362017Assets 2018: $3,155,150Liabilities 2018: $928,589Net Assets 2018: $2,226,5612018Assets 2019: $3,267,469Liabilities 2019: $1,129,296Net Assets 2019: $2,138,1732019Assets 2020: $3,472,827Liabilities 2020: $1,590,943Net Assets 2020: $1,881,8842020Assets 2021: $2,909,307Liabilities 2021: $1,162,712Net Assets 2021: $1,746,5952021Assets 2022: $3,040,506Liabilities 2022: $1,526,251Net Assets 2022: $1,514,2552022Assets 2023: $2,765,157Liabilities 2023: $1,601,436Net Assets 2023: $1,163,7212023

Highlighted filing

2018

Assets$3,155,150
Liabilities$928,589
Net Assets$2,226,561

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $997,9202012Revenue 2013: $667,401Expenses 2013: $1,129,537Net Income 2013: -$462,1362013Revenue 2014: $1,172,060Expenses 2014: $1,053,321Net Income 2014: $118,7392014Revenue 2015: $691,345Expenses 2015: $676,929Net Income 2015: $14,4162015Revenue 2016: $1,586,935Expenses 2016: $1,158,096Net Income 2016: $428,8392016Revenue 2017: $553,431Expenses 2017: $957,224Net Income 2017: -$403,7932017Revenue 2018: $579,712Expenses 2018: $677,487Net Income 2018: -$97,7752018Revenue 2019: $725,425Expenses 2019: $813,813Net Income 2019: -$88,3882019Revenue 2020: $1,216,972Expenses 2020: $1,525,611Net Income 2020: -$308,6392020Revenue 2021: $1,332,334Expenses 2021: $1,467,623Net Income 2021: -$135,2892021Revenue 2022: $1,393,940Expenses 2022: $1,626,280Net Income 2022: -$232,3402022Revenue 2023: $1,720,134Expenses 2023: $1,922,512Net Income 2023: -$202,3782023

Highlighted filing

2018

Revenue$579,712
Expenses$677,487
Net Income-$97,775
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 15, 2019
Return Version
2017v2.3
Gross Receipts
$579,712
Mission and Program Overview

Mission

The biome education group provides unique academic and enrichment experiences for youth from underserved communities in the metropolitan st. Louis area to inspire lifelong learning, social responsibility, and moral leadership.

To positively impact the lives of youth by offering academic enhancement opportunities designed to inspire a commitment to life-long learning and leadership from the classroom to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,503,497$2,420,863▼ $82,634
Accounts Receivable-$347,331-
Cash and Non-Interest-Bearing Accounts$66,465$339,423▲ $272,958
Intangible Assets$21,500$33,963▲ $12,463
Prepaid Expenses and Deferred Charges-$13,235-
Total Assets$2,591,462$3,155,150▲ $563,688
Other Assets Total$0$335▲ $335
Liabilities
Mortgage Notes Payable Secured by Investment Property-$750,791-
Other Liabilities$200,000$99,227▼ $100,773
Accounts Payable and Accrued Expenses$67,126$40,363▼ $26,763
Deferred Revenue-$38,208-
Total Liabilities$267,126$928,589▲ $661,463
Net Assets / Fund Balance
Unrestricted Net Assets$2,322,336$2,226,561▼ $95,775
Temporarily Rstr Net Assets$2,000$0▼ $2,000
Total Net Assets Fund Balance$2,324,336$2,226,561▼ $97,775
Total Liabilities and Net Assets / Fund Balance$2,591,462$3,155,150▲ $563,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,067,488$846,380$2,913,868
Land$351,020-$351,020
Equipment$2,355$249,737$252,092
Other Land Buildings$0$28,235$28,235
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judy Deluca-FordChairman of the Board
JIM O'DonnellVice Chair of the Board
Bill KentEx-Officio Member
Fred BurdellMember
Glen SchusterMember
Jessica CochranMember
Tim HoughtonMember
Randy WangSecretary
DR Tom DonovanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,897
Program Service Revenue
$486,661
Investment Income
$0
Other Revenue
$154
All Other Contributions
$92,897
Change in Net Assets
$-97,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,712
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$579,712
Total Revenue per Form 990
$579,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$414,985
Other Expenses$262,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$230,954--$230,954
Depreciation Depletion$71,461$16,602-$88,063
Other Salaries and Wages$23,222$57,909-$81,131
Occupancy$43,835--$43,835
Payroll Taxes$41,317--$41,317
Other Employee Benefits$39,195--$39,195
Pension Plan Contributions$22,388--$22,388
Insurance-$19,325-$19,325
Fees for Services Accounting-$18,012-$18,012
Interest-$17,258-$17,258
Office Expenses-$15,603-$15,603
Fees for Services Other-$15,113-$15,113
Other Expenses$3,237$9,096-$3,237
Information Technology-$2,057-$2,057
Fees for Services Legal-$63-$63
Total Functional Expenses$490,587$186,900$0$677,487

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$677,487
Total Expenses per Audited Statements$677,487
Total Expenses per Form 990$677,487
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
Line of Credit - Midwest BankCentre$99,227
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI, Section A, line 2

Bill Kent, President and CEO of Youth Learning Center and The Biome School, is brothers with Mark Kent, President of The Biome Foundation.

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

Copies of tax return are provided to all board members.

Form 990, Part VI, Section B, line 15

Copies of the Form 990 are provided to the Board for approval prior to filing.

Form 990, Part VI, Section C, line 19

Financial and tax information are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Youth Learning Center
EIN
43-1917113
Phone
3145319916
Address
4471 Olive Street, St Louis, MO 63108-1807

Signing Officer

Name
Bill Kent Jr
Title
President & CEO
Phone
3145319916
Signed
2019-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Kent Jr
Formed
2015
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
0

Preparer

Firm
Kerber Eck & Braeckel LLP
Address
1365 East Union Ave, Litchfield, IL 62056
Preparer
Jeremy Pattillo CPA
Phone
2173246611
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The Organization has the Board assume responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant.

Financial Statement Notes

Part X, Line 2:

The Organization is a not-for-profit organization under Section 501(c)(3) of the Internal Revenue Code and is exempt from income taxes on related income under Section 501(a) of the Code. The Organization files federal informational returns. The statute of limitations for informational returns filed before the years ended June 30, 2014 through 2017 have not expired and therefore are subject to examination. The Organization did not have any unrelated business income during the year ended June 30, 2018 and accordingly, no provision for income taxes has been made in the financial statements.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0766
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0766
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0429477
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0846380
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit - Midwest BankCentre
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a not-for-profit organization under Section 501(c)(3) of the Internal Revenue Code and is exempt from income taxes on related income under Section 501(a) of the Code. The Organization files federal informational returns. The statute of limitations for informational returns filed before the years ended June 30, 2014 through 2017 have not expired and therefore are subject to examination. The Organization did not have any unrelated business income during the year ended June 30, 2018 and accordingly, no provision for income taxes has been made in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0677487
IRS990ScheduleD/TotalLiabilityAmt099227
IRS990ScheduleD/TotalRevenuePerForm990Amt0579712
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0579712
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0677487
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Bill Kent, President and CEO of Youth Learning Center and The Biome School, is brothers with Mark Kent, President of The Biome Foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copies of tax return are provided to all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the Form 990 are provided to the Board for approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Financial and tax information are available on the organization's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization has the Board assume responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
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IRS990/TotalLiabilitiesEOYAmt0928589
IRS990/TotalLiabilitiesGrp/BOYAmt0267126
IRS990/TotalLiabilitiesGrp/EOYAmt0928589
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02324336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02226561
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02591462
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02322336
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02226561
IRS990/USAddress/AddressLine1Txt04471 Olive Street
IRS990/USAddress/CityNm0St Louis
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063108
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.ylc-stl.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Bill Kent Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03145319916
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Youth Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0431917113
ReturnHeader/Filer/PhoneNum03145319916
ReturnHeader/Filer/USAddress/AddressLine1Txt04471 Olive Street
ReturnHeader/Filer/USAddress/CityNm0St Louis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd0631081807
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0344C87B2C6E45BA599406B63C3765732045CBCFA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId009CB8AF4FDA2055E2E48C85C0E91D922AFD8E17A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.100.128.58
ReturnHeader/FilingSecurityInformation/IPDt02019-04-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:38:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430352985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kerber Eck & Braeckel LLP

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