Civic Intelligence

The Learning Community Inc

990 • Fiscal year 2024 • EIN 46-2625575

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 21, 2025

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

3.54x

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

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

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

36th percentile

-0.9%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

57th percentile

$79,310

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

8th percentile

-20%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

80th percentile

43%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$68,798

Down $16,831 (-20%) from 2023

Net Assets

Down

-$175,068

Down $9,197 (-5.5%) from 2023

Liabilities

Down

$243,866

Down $7,634 (-3.0%) from 2023

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin36th percentile

Revenue

Up

$1,037,546

Up $312,665 (+43%) from 2023

Expenses

Down

$1,046,743

Down $20,718 (-1.9%) from 2023

Net Income

Up

-$9,197

Up $333,383 (+97%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2024

Assets$68,798
Liabilities$243,866
Net Assets-$175,068
Open 2024 Filing

Operations Trend

Revenue Growth80th 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

2024

Revenue$1,037,546
Expenses$1,046,743
Net Income-$9,197
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,040,536
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$77,860$64,066▼ $13,794
Loans From Officers Directors$27,000$20,025▼ $6,975
Savings and Temporary Cash Investments$72$4,390▲ $4,318
Cash and Non-Interest-Bearing Accounts$7,697$342▼ $7,355
Total Assets$85,629$68,798▼ $16,831
Liabilities
Mortgage Notes Payable Secured by Investment Property$224,500$223,841▼ $659
Total Liabilities$251,500$243,866▼ $7,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-165,871$-175,068▼ $9,197
Total Net Assets Fund Balance$-165,871$-175,068▼ $9,197
Total Liabilities and Net Assets / Fund Balance$85,629$68,798▼ $16,831

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$64,066$99,536$163,602
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brad HandDir/administFT$79,310$79,310

Board Members and Trustees

NameTitle
Mary Jo HardimanBoard Chair
Beth KumferBoard Member
Isabel NunezBoard Member
Jon ChampionBoard Member
Kathryn ZieglerBoard Member
Kimberly SwainBoard Member
Laura MurphyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$85,188
Program Service Revenue
$955,318
Investment Income
$-2,960
Other Revenue
$0
All Other Contributions
$50,953
Change in Net Assets
$-9,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$816,110
Other Expenses$230,633
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$676,124$79,310-$755,434
Payroll Taxes$54,606$6,070-$60,676
All Other Expenses$37,809$2,938-$40,747
Insurance$35,427--$35,427
Occupancy$22,609--$22,609
Depreciation Depletion$13,054--$13,054
Interest$12,662--$12,662
Office Expenses-$12,556-$12,556
Other Expenses$10,453--$10,453
Fees for Services Accounting-$1,295-$1,295
Fees for Services Legal$13--$13
Total Functional Expenses$944,574$102,169$0$1,046,743
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$20,025▼ $6,975
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
2025-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Hand
Formed
2013
Legal Domicile
In
Voting Board Members
8
Independent Board Members
7
Employees
37

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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0689533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0624845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0701505
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0686230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03657431
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0245
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0496
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01156
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99820
IRS990ScheduleA/PublicSupportTotal509Amt04851252
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt05981
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt05981
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01040506
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0724636
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01017459
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01263874
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0810758
IRS990ScheduleA/Total509Grp/TotalAmt04857233
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01040536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0724881
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01017955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01264150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0810867
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04858389
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt064066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099536
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163602
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064066
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt020025
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt020025
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BRAD HAND
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt020025
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt085629
IRS990/TotalAssetsEOYAmt068798
IRS990/TotalAssetsGrp/BOYAmt085629
IRS990/TotalAssetsGrp/EOYAmt068798
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085188
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0944574
IRS990/TotalFunctionalExpensesGrp/TotalAmt01046743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0251500
IRS990/TotalLiabilitiesEOYAmt0243866
IRS990/TotalLiabilitiesGrp/BOYAmt0251500
IRS990/TotalLiabilitiesGrp/EOYAmt0243866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-165871
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-175068
IRS990/TotalProgramServiceExpensesAmt0944574
IRS990/TotalProgramServiceRevenueAmt0955318
IRS990/TotalReportableCompFromOrgAmt079310
IRS990/TotalRevenueGrp/ExclusionAmt030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0952328
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01037546
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt085629
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt068798
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03615 HARTZELL ROAD
IRS990/USAddress/CityNm0FORT WAYNE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046806
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0THELEARNINGCOMMUNITYFW.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD HAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIR/ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02604248852
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING COMMUNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0462625575
ReturnHeader/Filer/PhoneNum02604248852
ReturnHeader/Filer/USAddress/AddressLine1Txt02041 REED RD
ReturnHeader/Filer/USAddress/CityNm0FORT WAYNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046815
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02025-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY T HOSTETLER CPA
ReturnHeader/ReturnTs02025-02-24T15:53:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,798
Liabilities
$243,866
Net assets
-$175,068
Revenue
$1,037,546
Expenses
$1,046,743
Net income
-$9,197
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