Civic Intelligence

The Special Learning Center Foundation

990 • Fiscal year 2014 • EIN 43-1924380

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 13, 2015

1115 Fairgrounds RoadJefferson City, MO 65109

(573) 634-3070

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

92nd percentile

53%

Higher net margin than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

66th percentile

7.7%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

9th percentile

-30%

Faster revenue growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,781,182

Up $199,956 (+7.7%) from 2013

Net Assets

Up

$2,765,182

Up $199,456 (+7.8%) from 2013

Liabilities

Up

$16,000

Up $500 (+3.2%) from 2013

Revenue

Down

$128,596

Down $54,014 (-30%) from 2013

Expenses

Down

$59,971

Down $14,355 (-19%) from 2013

Net Income

Down

$68,625

Down $39,659 (-37%) from 2013

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 2010: $2,096,529Liabilities 2010: $17,527Net Assets 2010: $2,079,0022010Assets 2011: $2,091,197Liabilities 2011: $17,250Net Assets 2011: $2,073,9472011Assets 2012: $2,286,129Liabilities 2012: $18,350Net Assets 2012: $2,267,7792012Assets 2013: $2,581,226Liabilities 2013: $15,500Net Assets 2013: $2,565,7262013Assets 2014: $2,781,182Liabilities 2014: $16,000Net Assets 2014: $2,765,1822014Assets 2015: $2,796,041Liabilities 2015: $27,000Net Assets 2015: $2,769,0412015Assets 2016: $2,933,378Liabilities 2016: $30,653Net Assets 2016: $2,902,7252016Assets 2017: $3,247,984Liabilities 2017: $42,976Net Assets 2017: $3,205,0082017Assets 2018: $3,202,043Liabilities 2018: $37,000Net Assets 2018: $3,165,0432018Assets 2019: $3,783,323Liabilities 2019: $37,883Net Assets 2019: $3,745,4402019Assets 2020: $4,179,189Liabilities 2020: $36,560Net Assets 2020: $4,142,6292020Assets 2021: $4,780,447Liabilities 2021: $116Net Assets 2021: $4,780,3312021Assets 2022: $4,142,308Liabilities 2022: $3,524Net Assets 2022: $4,138,7842022Assets 2023: $4,605,040Liabilities 2023: $0Net Assets 2023: $4,605,0402023Assets 2024: $5,187,819Liabilities 2024: $31,669Net Assets 2024: $5,156,1502024

Highlighted filing

2014

Assets$2,781,182
Liabilities$16,000
Net Assets$2,765,182

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $62,4922010Revenue 2011: $88,082Expenses 2011: $60,241Net Income 2011: $27,8412011Expenses 2012: $60,3712012Revenue 2013: $182,610Expenses 2013: $74,326Net Income 2013: $108,2842013Revenue 2014: $128,596Expenses 2014: $59,971Net Income 2014: $68,6252014Revenue 2015: $134,294Expenses 2015: $67,676Net Income 2015: $66,6182015Revenue 2016: $101,019Expenses 2016: $76,941Net Income 2016: $24,0782016Revenue 2017: $167,432Expenses 2017: $66,269Net Income 2017: $101,1632017Revenue 2018: $205,168Expenses 2018: $69,565Net Income 2018: $135,6032018Revenue 2019: $212,900Expenses 2019: $73,852Net Income 2019: $139,0482019Revenue 2020: $150,196Expenses 2020: $108,499Net Income 2020: $41,6972020Revenue 2021: $503,230Expenses 2021: $173,595Net Income 2021: $329,6352021Revenue 2022: $98,310Expenses 2022: $100,889Net Income 2022: -$2,5792022Revenue 2023: $117,585Expenses 2023: $182,643Net Income 2023: -$65,0582023Revenue 2024: $179,459Expenses 2024: $60,046Net Income 2024: $119,4132024

Highlighted filing

2014

Revenue$128,596
Expenses$59,971
Net Income$68,625
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$440,373
Mission and Program Overview

Mission

To support the long term needs of the capital city area council for special services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,503,255$2,715,627▲ $212,372
Savings and Temporary Cash Investments$61,754$55,504▼ $6,250
Cash and Non-Interest-Bearing Accounts$11,117$10,051▼ $1,066
Prepaid Expenses and Deferred Charges$5,100--
Total Assets$2,581,226$2,781,182▲ $199,956
Liabilities
Deferred Revenue$15,300$16,000▲ $700
Accounts Payable and Accrued Expenses$200--
Total Liabilities$15,500$16,000▲ $500
Net Assets / Fund Balance
Unrestricted Net Assets$2,536,656$2,735,650▲ $198,994
Permanently Rstr Net Assets$29,070$29,532▲ $462
Total Net Assets Fund Balance$2,565,726$2,765,182▲ $199,456
Total Liabilities and Net Assets / Fund Balance$2,581,226$2,781,182▲ $199,956
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,256
Program Service Revenue
$0
Investment Income
$89,752
Other Revenue
$31,588
All Other Contributions
$1,806
Change in Net Assets
$68,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$34,980
Other Expenses$13,762
Salaries, Compensation, and Employee Benefits$11,229
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$34,980--$34,980
Other Salaries and Wages$10,431--$10,431
Fees for Service Investment Mgmnt Fees$7,380--$7,380
Information Technology$2,157--$2,157
Insurance$1,920--$1,920
Office Expenses$1,691--$1,691
Payroll Taxes$798--$798
Other Expenses$10--$10
Total Functional Expenses$59,971$0$0$59,971
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Special Learning CenterJefferson City, MO-Support Operations$34,980
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,670
Fundraising Direct Expenses$21,082
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$58,120$52,670$21,082$31,588
Total Events$58,120$52,670$21,082$31,588
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
Backup withholding compliance
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, Page 6, Part VI, Line 7A

The board of directors appoints a nominating committee. The nominating committee reviews term and open board positions and nominates potential board candidates. The committee as a whole votes on board members.

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is given to the executive committee to review the return to ensure the accuracy and completeness of information reported. Upon their review, the form 990 is provided to the president for signature prior to submitting it to the irs. The board of directors approve signing of the form 990 by the president.

Form 990, Page 6, Part VI, Line 12C

Every january, board members are required to disclose interests that could arise to conflicts. The board discussed potential conflicts at board meetings.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Special Learning Center
EIN
43-1924380
Phone
5736343070
Address
1115 FAIRGROUNDS ROAD, JEFFERSON CITY, MO 65109

Signing Officer

Name
Andy Blunt
Title
President
Phone
5736343070
Signed
2015-08-13

Organization Details

Formed
2001
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
J Randy Snodgrass CPA Pc
Address
1648 E ELM ST SUITE B, JEFFERSON CITY, MO 65101-4113
Preparer
J Randy Snodgrass
Phone
5736350754
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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061754
IRS990/SavingsAndTempCashInvstGrp/EOYAmt055504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt018060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt09450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt071018
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0112874
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt049836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt042402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt050844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt025318
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt052172
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0220572
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt052670
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33850
IRS990ScheduleA/PublicSupportPY170Pct00.42020
IRS990ScheduleA/PublicSupportTotal170Amt0112874
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt018060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt09450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt071018
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0112874
IRS990ScheduleA/TotalSupportAmt0333446
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05450
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05450
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021082
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058120
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058120
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052670
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052670
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031588
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021082
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021082
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt034980
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT OPERATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE SPECIAL LEARNING CENTER
IRS990ScheduleI/RecipientTable/RecipientEIN0431403230
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01115 FAIRGROUNDS ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JEFFERSON CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd065109
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0BOOK
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS APPOINTS A NOMINATING COMMITTEE. THE NOMINATING COMMITTEE REVIEWS TERM AND OPEN BOARD POSITIONS AND NOMINATES POTENTIAL BOARD CANDIDATES. THE COMMITTEE AS A WHOLE VOTES ON BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE COMMITTEE TO REVIEW THE RETURN TO ENSURE THE ACCURACY AND COMPLETENESS OF INFORMATION REPORTED. UPON THEIR REVIEW, THE FORM 990 IS PROVIDED TO THE PRESIDENT FOR SIGNATURE PRIOR TO SUBMITTING IT TO THE IRS. THE BOARD OF DIRECTORS APPROVE SIGNING OF THE FORM 990 BY THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVERY JANUARY, BOARD MEMBERS ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD ARISE TO CONFLICTS. THE BOARD DISCUSSED POTENTIAL CONFLICTS AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CAPITAL CITY AREA COUNCIL FOR SPECI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431403230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0THERAPY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01115 FAIRGROUNDS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JEFFERSON CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd065109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt041994
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0NET INVESTMENT EARNINGS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CAPITAL CITY AREA COUNCIL FOR SPEC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02581226
IRS990/TotalAssetsEOYAmt02781182
IRS990/TotalAssetsGrp/BOYAmt02581226
IRS990/TotalAssetsGrp/EOYAmt02781182
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07256
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt059971
IRS990/TotalFunctionalExpensesGrp/TotalAmt059971
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015500
IRS990/TotalLiabilitiesEOYAmt016000
IRS990/TotalLiabilitiesGrp/BOYAmt015500
IRS990/TotalLiabilitiesGrp/EOYAmt016000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02565726
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02765182
IRS990/TotalProgramServiceExpensesAmt059971
IRS990/TotalRevenueGrp/ExclusionAmt049836
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128596

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.19$0.03$5.16$0.18$0.06$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.61$0.00$4.61$0.12$0.18$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.14$0.00$4.14$0.10$0.10$0.00
2021Detailed filing. Detailed filing data is available for this year.$4.78$0.00$4.78$0.50$0.17$0.33
2020Detailed filing. Detailed filing data is available for this year.$4.18$0.04$4.14$0.15$0.11$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.78$0.04$3.75$0.21$0.07$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.20$0.04$3.17$0.21$0.07$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.25$0.04$3.21$0.17$0.07$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.93$0.03$2.90$0.10$0.08$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.80$0.03$2.77$0.13$0.07$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.78$0.02$2.77$0.13$0.06$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.58$0.02$2.57$0.18$0.07$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.02$2.27$0.06
2011Summary only. Only limited summary data is available for this year.$2.09$0.02$2.07$0.09$0.06$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.02$2.08$0.06