Civic Intelligence

The Learning Community Inc

990 • Fiscal year 2023 • EIN 46-2625575

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 29, 2024

Organization ProfileTHELEARNINGCOMMUNITYFW.COM
2041 Reed RdFort Wayne, IN 46815

(260) 424-8852

Siviq Scores

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

Liabilities / Assets

99th percentile

2.94x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.35x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$93,730

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

1st percentile

-77%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-29%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$85,629

Down $290,580 (-77%) from 2022

Net Assets

Down

-$165,871

Down $342,580 (-194%) from 2022

Liabilities

Up

$251,500

Up $52,000 (+26%) from 2022

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin8th percentile

Revenue

Down

$724,881

Down $293,074 (-29%) from 2022

Expenses

Up

$1,067,461

Up $13 (+0.0%) from 2022

Net Income

Down

-$342,580

Down $293,087 (-592%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$600K$400K$200K$0-$200KAssets 2013: $2,301Liabilities 2013: $0Net Assets 2013: $2,3012013Assets 2014: $53,348Liabilities 2014: $0Net Assets 2014: $53,3482014Assets 2015: $72,946Liabilities 2015: $79,537Net Assets 2015: -$6,5912015Assets 2016: $58,576Liabilities 2016: $70,071Net Assets 2016: -$11,4952016Assets 2017: $50,442Liabilities 2017: $55,695Net Assets 2017: -$5,2532017Assets 2018: $78,333Liabilities 2018: $36,743Net Assets 2018: $41,5902018Assets 2019: $69,637Liabilities 2019: $40,777Net Assets 2019: $28,8602019Assets 2020: $99,156Liabilities 2020: $142,477Net Assets 2020: -$43,3212020Assets 2021: $425,702Liabilities 2021: $199,500Net Assets 2021: $226,2022021Assets 2022: $376,209Liabilities 2022: $199,500Net Assets 2022: $176,7092022Assets 2023: $85,629Liabilities 2023: $251,500Net Assets 2023: -$165,8712023Assets 2024: $68,798Liabilities 2024: $243,866Net Assets 2024: -$175,0682024Assets 2025: $0Liabilities 2025: $199,500Net Assets 2025: -$199,5002025

Highlighted filing

2023

Assets$85,629
Liabilities$251,500
Net Assets-$165,871
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $192,082Expenses 2013: $189,781Net Income 2013: $2,3012013Revenue 2014: $861,310Expenses 2014: $810,263Net Income 2014: $51,0472014Revenue 2015: $761,804Expenses 2015: $821,743Net Income 2015: -$59,9392015Revenue 2016: $815,142Expenses 2016: $820,046Net Income 2016: -$4,9042016Revenue 2017: $874,159Expenses 2017: $867,917Net Income 2017: $6,2422017Revenue 2018: $936,928Expenses 2018: $890,085Net Income 2018: $46,8432018Revenue 2019: $891,001Expenses 2019: $903,731Net Income 2019: -$12,7302019Revenue 2020: $810,867Expenses 2020: $883,048Net Income 2020: -$72,1812020Revenue 2021: $1,264,150Expenses 2021: $994,627Net Income 2021: $269,5232021Revenue 2022: $1,017,955Expenses 2022: $1,067,448Net Income 2022: -$49,4932022Revenue 2023: $724,881Expenses 2023: $1,067,461Net Income 2023: -$342,5802023Revenue 2024: $1,037,546Expenses 2024: $1,046,743Net Income 2024: -$9,1972024Revenue 2025: $449,283Expenses 2025: $473,715Net Income 2025: -$24,4322025

Highlighted filing

2023

Revenue$724,881
Expenses$1,067,461
Net Income-$342,580
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 29, 2024
Return Version
2023v4.0
Gross Receipts
$724,881
Mission and Program Overview

Mission

Early education and childcare for children ages 6 weeks through 12 years. Academic laboratory for faculty and students in the fields of early childhood education, psychology and other related fields.

To provide early education and childcare for children ages 6 weeks through 12 years in the community. We serve as an acadmeic laboratory for faculty and students in the fields of early childhood education, psychology and other related fields.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$91,628$77,860▼ $13,768
Loans From Officers Directors-$27,000-
Cash and Non-Interest-Bearing Accounts$70,709$7,697▼ $63,012
Savings and Temporary Cash Investments$213,872$72▼ $213,800
Total Assets$376,209$85,629▼ $290,580
Liabilities
Mortgage Notes Payable Secured by Investment Property$199,500$224,500▲ $25,000
Total Liabilities$199,500$251,500▲ $52,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$176,709$-165,871▼ $342,580
Total Net Assets Fund Balance$176,709$-165,871▼ $342,580
Total Liabilities and Net Assets / Fund Balance$376,209$85,629▼ $290,580

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$77,860$88,274$166,134
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brad HandDir/administFT$93,730$93,730

Board Members and Trustees

NameTitle
Mary Jo HardimanBoard Chair
Isabel NunezBoard Member
Jeoff DingeldeinBoard Member
Jon ChampionBoard Member
Kathryn ZieglerBoard Member
Laura MurphyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$35,103
Program Service Revenue
$689,533
Investment Income
$245
Other Revenue
$0
All Other Contributions
$35,103
Change in Net Assets
$-342,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$796,658
Other Expenses$270,803
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$643,550$93,730-$737,280
Payroll Taxes$52,178$7,200-$59,378
All Other Expenses$45,984$3,666-$49,650
Insurance$35,037--$35,037
Occupancy$27,173--$27,173
Other Expenses$17,639--$17,639
Office Expenses-$15,495-$15,495
Depreciation Depletion$15,007--$15,007
Interest$5,754--$5,754
Fees for Services Accounting-$1,895-$1,895
Fees for Services Legal$30--$30
Total Functional Expenses$945,475$121,986$0$1,067,461
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$27,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 11B

“Director reviews prior to filing the return”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Learning Community Inc
EIN
46-2625575
Phone
2604248852
Address
2041 REED RD, FORT WAYNE, IN 46815

Signing Officer

Name
Brad Hand
Title
Dir/administrator
Phone
2604248852
Signed
2024-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Hand
Formed
2013
Legal Domicile
In
Voting Board Members
7
Independent Board Members
6
Employees
40

Preparer

Firm
Christen Souers LLC
Address
10347 DAWSONS CREEK BLVD STE C, FORT WAYNE, IN 46825-1905
Preparer
Jeremy T Hostetler CPA
Phone
2604840653
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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/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR REVIEWS PRIOR TO FILING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD HAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIR/ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02604248852
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING COMMUNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0462625575
ReturnHeader/Filer/PhoneNum02604248852
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ReturnHeader/Filer/USAddress/CityNm0FORT WAYNE
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ReturnHeader/Filer/USAddress/ZIPCd046815
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352110134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTEN SOUERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010347 DAWSONS CREEK BLVD STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0468251905
ReturnHeader/PreparerPersonGrp/PhoneNum02604840653
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY T HOSTETLER CPA
ReturnHeader/ReturnTs02024-03-06T10:08:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRAD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAND
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$85,629
Liabilities
$251,500
Net assets
-$165,871
Revenue
$724,881
Expenses
$1,067,461
Net income
-$342,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.20$0.20$0.45$0.47$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.24$0.18$1.04$1.05$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.25$0.17$0.72$1.07$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.38$0.20$0.18$1.02$1.07$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.20$0.23$1.26$0.99$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.14$0.04$0.81$0.88$0.07
2019Summary only. Only limited summary data is available for this year.$0.07$0.04$0.03$0.89$0.90$0.01
2018Summary only. Only limited summary data is available for this year.$0.08$0.04$0.04$0.94$0.89$0.05
2017Summary only. Only limited summary data is available for this year.$0.05$0.06$0.01$0.87$0.87$0.01
2016Summary only. Only limited summary data is available for this year.$0.06$0.07$0.01$0.82$0.82$0.00
2015Summary only. Only limited summary data is available for this year.$0.07$0.08$0.01$0.76$0.82$0.06
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.86$0.81$0.05
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.19$0.19$0.00