Civic Intelligence

Tdc Learning Centers Inc.

990 • Fiscal year 2021 • EIN 48-0687195

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 05, 2022

3601 SW 29th St Ste 209Topeka, KS 66614

(785) 272-5051

Siviq Scores

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

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.12x

Higher debt load relative to revenue than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

40th percentile

7.4%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$50,827

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

90th percentile

70%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

38th percentile

3.4%

Faster revenue growth than 38% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$619,942

Up $254,203 (+70%) from 2020

Net Assets

Up

$428,706

Up $111,347 (+35%) from 2020

Liabilities

Up

$191,236

Up $142,856 (+295%) from 2020

Revenue

Up

$1,560,044

Up $51,311 (+3.4%) from 2020

Expenses

Up

$1,444,301

Up $142,187 (+11%) from 2020

Net Income

Down

$115,743

Down $90,876 (-44%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $345,104Liabilities 2011: $110,435Net Assets 2011: $234,6692011Assets 2012: $335,636Liabilities 2012: $112,240Net Assets 2012: $223,3962012Assets 2013: $309,696Liabilities 2013: $121,626Net Assets 2013: $188,0702013Assets 2014: $286,035Liabilities 2014: $94,320Net Assets 2014: $191,7152014Assets 2015: $259,895Liabilities 2015: $59,068Net Assets 2015: $200,8272015Assets 2016: $265,739Liabilities 2016: $73,006Net Assets 2016: $192,7332016Assets 2017: $246,314Liabilities 2017: $71,655Net Assets 2017: $174,6592017Assets 2018: $307,572Liabilities 2018: $157,045Net Assets 2018: $150,5272018Assets 2019: $254,564Liabilities 2019: $143,824Net Assets 2019: $110,7402019Assets 2020: $365,739Liabilities 2020: $48,380Net Assets 2020: $317,3592020Assets 2021: $619,942Liabilities 2021: $191,236Net Assets 2021: $428,7062021Assets 2022: $856,927Liabilities 2022: $26,825Net Assets 2022: $830,1022022Assets 2023: $754,255Liabilities 2023: $55,811Net Assets 2023: $698,4442023

Highlighted filing

2021

Assets$619,942
Liabilities$191,236
Net Assets$428,706

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,531,201Expenses 2011: $1,473,670Net Income 2011: $57,5312011Revenue 2012: $1,358,109Expenses 2012: $1,369,382Net Income 2012: -$11,2732012Revenue 2013: $1,374,782Expenses 2013: $1,410,108Net Income 2013: -$35,3262013Revenue 2014: $1,375,618Expenses 2014: $1,371,973Net Income 2014: $3,6452014Revenue 2015: $1,437,331Expenses 2015: $1,428,219Net Income 2015: $9,1122015Revenue 2016: $1,398,754Expenses 2016: $1,406,848Net Income 2016: -$8,0942016Revenue 2017: $1,418,782Expenses 2017: $1,436,856Net Income 2017: -$18,0742017Revenue 2018: $1,385,538Expenses 2018: $1,409,670Net Income 2018: -$24,1322018Revenue 2019: $1,331,088Expenses 2019: $1,368,910Net Income 2019: -$37,8222019Revenue 2020: $1,508,733Expenses 2020: $1,302,114Net Income 2020: $206,6192020Revenue 2021: $1,560,044Expenses 2021: $1,444,301Net Income 2021: $115,7432021Revenue 2022: $1,815,623Expenses 2022: $1,414,227Net Income 2022: $401,3962022Revenue 2023: $1,477,202Expenses 2023: $1,621,566Net Income 2023: -$144,3642023

Highlighted filing

2021

Revenue$1,560,044
Expenses$1,444,301
Net Income$115,743
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 5, 2022
Return Version
2021v4.0
Gross Receipts
$1,565,826
Mission and Program Overview

Mission

To provide a quality, nurturing environment, emphasizing the total development of each individual child from two weeks to six years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$208,304$470,601▲ $262,297
Savings and Temporary Cash Investments$96,099$96,099→ $0
Accounts Receivable$44,678$23,908▼ $20,770
Prepaid Expenses and Deferred Charges-$20,164-
Land, Buildings, and Equipment, Net$10,183$7,230▼ $2,953
Total Assets$365,739$619,942▲ $254,203
Other Assets Total$6,475$1,940▼ $4,535
Liabilities
Deferred Revenue$181$110,181▲ $110,000
Accounts Payable and Accrued Expenses$43,803$81,055▲ $37,252
Other Liabilities$4,396--
Total Liabilities$48,380$191,236▲ $142,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$317,359$428,706▲ $111,347
Total Net Assets Fund Balance$317,359$428,706▲ $111,347
Total Liabilities and Net Assets / Fund Balance$365,739$619,942▲ $254,203

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,051$148,399$149,450
Leasehold Improvements$6,179$56,418$62,597
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karin R JuarezExecutive DiFT$49,327$1,500$50,827

Board Members and Trustees

NameTitle
Michael SnowdenPresident
Fred WillerDirector
Kelli NicksDirector
Melissa BriggsDirector
Jacqueline Keddie-holtSecretary
Dean ZajicTreasurer
Sally WrightVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$296,784
Program Service Revenue
$1,263,087
Investment Income
$20
Other Revenue
$153
All Other Contributions
$223,143
Change in Net Assets
$115,743

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,560,044
Revenue Not Reported on Form 990
$40,781
Total Revenue per Audited Statements
$1,600,825
Total Revenue per Form 990
$1,560,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,095,205
Other Expenses$331,657
Grants and Similar Amounts Paid$17,439
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$882,838$63,595-$946,433
Occupancy$80,087$11,134-$91,221
Payroll Taxes$58,851$25,222-$84,073
Current Officers, Directors, Trustees, and Key Employees$34,529$14,798-$49,327
Insurance$14,584$5,542-$20,126
All Other Expenses$15,343$2,261-$17,604
Grants to Domestic Individuals$17,439--$17,439
Other Employee Benefits$10,761$4,611-$15,372
Other Expenses$4,913$3,046-$7,959
Fees for Services Other$5,120$2,590-$7,710
Advertising-$3,755-$3,755
Depreciation Depletion$2,473$480-$2,953
Conferences and Meetings$2,211$385-$2,596
Travel$71$1,991-$2,062
Office Expenses$405$648-$1,053
Total Functional Expenses$1,300,588$143,713$0$1,444,301

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,485,082
Expenses per Audited Statements$1,444,301
Total Expenses per Form 990$1,444,301
Expenses Not Reported on Form 990$40,781
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,782
Fundraising Gross Income$5,782
Professional Fundraising Fees$0
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
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
Yes
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 8B

The committees are advisory in nature and do not have the authority to act on behalf the governing board.

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

Executive director will review the 990.

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

Tdc learning centers inc. Has formalized a written conflict of interest policy approved by the board of directors with an effective date of june 1, 2010.

Form 990, Page 6, Part VI, Line 15A

The board determines the executive director's salary and reviews on an annual basis.

Form 990, Page 6, Part VI, Line 19

Documents are available by request at the organization's office during regular work hours.

Form 990, Part VII

The audit was still ongoing when the 990 was filed.

Filing and Contact Details

Filer

Filer Name
Tdc Learning Centers
EIN
48-0687195
Phone
7852725051
Address
3601 SW 29TH ST STE 209, TOPEKA, KS 66614

Signing Officer

Name
Karin R Juarez
Title
Executive Director
Phone
7852725051
Signed
2022-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karin R Juarez
Formed
1965
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
84
Volunteers
20

Preparer

Firm
Ssc Advisors Inc
Address
3320 CLINTON PARKWAY COURT SUITE 1, LAWRENCE, KS 66047
Preparer
Michele C Hammann CPA
Phone
7858384484
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1383460
IRS990/ProgSrvcAccomActy2Grp/Desc0BASED ON AN AGREEMENT WITH THE DOWNTOWN BUSINESS CONSORTIUM SINCE 2001, THE ORGANIZATION PARTNERS WITH EMPLOYERS TO PROVIDE UP TO 25 SLOTS OF EMPLOYER SPONSORED CARE AND 15 SLOTS ARE FOR THE COMMUNITY AT LARGE. DROP-IN CARE WAS SUSPENDED ON 10/1/2021.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0293350
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0383460
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0179623
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt010806
IRS990/PYInvestmentIncomeAmt0460
IRS990/PYOtherExpensesAmt0246929
IRS990/PYOtherRevenueAmt0211194
IRS990/PYProgramServiceRevenueAmt01117456
IRS990/PYRevenuesLessExpensesAmt0206619
IRS990/PYSalariesCompEmpBnftPaidAmt01044379
IRS990/PYTotalExpensesAmt01302114
IRS990/PYTotalRevenueAmt01508733
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0115743
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0879627
IRS990/SavingsAndTempCashInvstGrp/BOYAmt096099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096099
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt08,598
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0296784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0179623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt095559
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt094228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt089674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0755868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02318
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01777
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01068
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05643
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05146407
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06345
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02253
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08598
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98150
IRS990ScheduleA/PublicSupportPY170Pct00.96950
IRS990ScheduleA/PublicSupportTotal170Amt0755868
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0296784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0179623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt095559
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt094228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt089674
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0755868
IRS990ScheduleA/TotalSupportAmt0770109
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/DonatedServicesAndUseFcltsAmt040781
IRS990ScheduleD/DonatedServicesUseFcltsAmt040781
IRS990ScheduleD/EquipmentGrp/BookValueAmt01051
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0148399
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0149450
IRS990ScheduleD/ExpensesNotReportedAmt040781
IRS990ScheduleD/ExpensesSubtotalAmt01444301
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06179
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056418
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt062597
IRS990ScheduleD/RevenueNotReportedAmt040781
IRS990ScheduleD/RevenueSubtotalAmt01560044
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07230
IRS990ScheduleD/TotalExpensesPerForm990Amt01444301
IRS990ScheduleD/TotalRevenuePerForm990Amt01560044
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01600825
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01485082
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt017439
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEES ARE ADVISORY IN NATURE AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR WILL REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TDC LEARNING CENTERS INC. HAS FORMALIZED A WRITTEN CONFLICT OF INTEREST POLICY APPROVED BY THE BOARD OF DIRECTORS WITH AN EFFECTIVE DATE OF JUNE 1, 2010.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES THE EXECUTIVE DIRECTOR'S SALARY AND REVIEWS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE BY REQUEST AT THE ORGANIZATION'S OFFICE DURING REGULAR WORK HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AUDIT WAS STILL ONGOING WHEN THE 990 WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0365739
IRS990/TotalAssetsEOYAmt0619942
IRS990/TotalAssetsGrp/BOYAmt0365739
IRS990/TotalAssetsGrp/EOYAmt0619942
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0296784
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0143713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01300588
IRS990/TotalFunctionalExpensesGrp/TotalAmt01444301
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048380
IRS990/TotalLiabilitiesEOYAmt0191236
IRS990/TotalLiabilitiesGrp/BOYAmt048380
IRS990/TotalLiabilitiesGrp/EOYAmt0191236
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317359
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428706
IRS990/TotalOtherCompensationAmt01500
IRS990/TotalProgramServiceExpensesAmt01300588
IRS990/TotalProgramServiceRevenueAmt01263087
IRS990/TotalReportableCompFromOrgAmt049327
IRS990/TotalRevenueGrp/ExclusionAmt020
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01263240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01560044
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0365739
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0619942
IRS990/TravelGrp/ManagementAndGeneralAmt01991
IRS990/TravelGrp/ProgramServicesAmt071
IRS990/TravelGrp/TotalAmt02062
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

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