Civic Intelligence

Childrens Learning Center Inc.

990 • Fiscal year 2015 • EIN 48-0765767

Aug 01, 2014 to Jul 31, 2015 • Filed on Dec 14, 2015

205 N MichiganLawrence, KS 66044

(785) 841-2185

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.06x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

54th percentile

4.5%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$58,378

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

66th percentile

7.7%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$625,529

Up $44,954 (+7.7%) from 2014

Net Assets

Up

$574,653

Up $38,059 (+7.1%) from 2014

Liabilities

Up

$50,876

Up $6,895 (+16%) from 2014

Revenue

Up

$837,505

Up $159,398 (+24%) from 2014

Expenses

Up

$799,446

Up $145,225 (+22%) from 2014

Net Income

Up

$38,059

Up $14,173 (+59%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $545,065Liabilities 2011: $92,506Net Assets 2011: $452,5592011Assets 2012: $555,037Liabilities 2012: $81,988Net Assets 2012: $473,0492012Assets 2013: $567,115Liabilities 2013: $54,405Net Assets 2013: $512,7102013Assets 2014: $580,575Liabilities 2014: $43,981Net Assets 2014: $536,5942014Assets 2015: $625,529Liabilities 2015: $50,876Net Assets 2015: $574,6532015Assets 2016: $538,116Liabilities 2016: $46,596Net Assets 2016: $491,5202016Assets 2017: $467,184Liabilities 2017: $45,651Net Assets 2017: $421,5332017Assets 2018: $415,292Liabilities 2018: $28,503Net Assets 2018: $386,7892018Assets 2019: $379,971Liabilities 2019: $0Net Assets 2019: $379,9712019Assets 2020: $471,413Liabilities 2020: $109,151Net Assets 2020: $362,2622020Assets 2021: $572,126Liabilities 2021: $0Net Assets 2021: $572,1262021Assets 2022: $708,031Liabilities 2022: $0Net Assets 2022: $708,0312022Assets 2023: $785,050Liabilities 2023: $0Net Assets 2023: $785,0502023Assets 2024: $774,240Liabilities 2024: $0Net Assets 2024: $774,2402024Assets 2025: $654,335Liabilities 2025: $0Net Assets 2025: $654,3352025

Highlighted filing

2015

Assets$625,529
Liabilities$50,876
Net Assets$574,653

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $723,5652011Expenses 2012: $705,6932012Revenue 2013: $743,358Expenses 2013: $703,698Net Income 2013: $39,6602013Revenue 2014: $678,107Expenses 2014: $654,221Net Income 2014: $23,8862014Revenue 2015: $837,505Expenses 2015: $799,446Net Income 2015: $38,0592015Revenue 2016: $762,350Expenses 2016: $845,483Net Income 2016: -$83,1332016Revenue 2017: $730,432Expenses 2017: $800,419Net Income 2017: -$69,9872017Revenue 2018: $718,574Expenses 2018: $753,318Net Income 2018: -$34,7442018Revenue 2019: $708,747Expenses 2019: $715,565Net Income 2019: -$6,8182019Revenue 2020: $735,198Expenses 2020: $752,907Net Income 2020: -$17,7092020Revenue 2021: $684,218Expenses 2021: $647,830Net Income 2021: $36,3882021Revenue 2022: $829,115Expenses 2022: $696,597Net Income 2022: $132,5182022Revenue 2023: $980,564Expenses 2023: $904,277Net Income 2023: $76,2872023Revenue 2024: $1,265,875Expenses 2024: $1,276,685Net Income 2024: -$10,8102024Revenue 2025: $1,401,117Expenses 2025: $1,521,022Net Income 2025: -$119,9052025

Highlighted filing

2015

Revenue$837,505
Expenses$799,446
Net Income$38,059
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Dec 14, 2015
Return Version
2014v5.0
Gross Receipts
$837,505
Mission and Program Overview

Mission

Provide quality care and education for children

Education of pre-school children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$361,953$344,529▼ $17,424
Cash and Non-Interest-Bearing Accounts$112,333$129,803▲ $17,470
Savings and Temporary Cash Investments$71,176$121,377▲ $50,201
Accounts Receivable$33,877$28,588▼ $5,289
Prepaid Expenses and Deferred Charges$1,236$1,232▼ $4
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$580,575$625,529▲ $44,954
Other Assets Total-$0-
Liabilities
Other Liabilities$34,365$39,098▲ $4,733
Accounts Payable and Accrued Expenses$9,616$11,778▲ $2,162
Total Liabilities$43,981$50,876▲ $6,895
Net Assets / Fund Balance
Unrestricted Net Assets$536,594$574,653▲ $38,059
Total Net Assets Fund Balance$536,594$574,653▲ $38,059
Total Liabilities and Net Assets / Fund Balance$580,575$625,529▲ $44,954

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$322,401$406,403$728,804
Equipment$11,255$63,748$75,003
Other Land Buildings$10,873$54,900$65,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Holly TurnerFMR Exec DirectorFT$58,378$58,378
Tara GlantonExec Director 05/15FT$51,000$51,000

Board Members and Trustees

NameTitle
William CarrPresident
Linda Melton-lapierreVice President
Alita CooperBoard Member
Brianna FritsBoard Member
Christine PrescottBoard Member
Marlene EbelingBoard Member
Phil PercichBoard Member
Stan HernlyBoard Member
Erin Mcdaneld-campbellSecretary
Abrian BurnettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$54,398
Program Service Revenue
$782,905
Investment Income
$202
Other Revenue
$0
All Other Contributions
$50,098
Change in Net Assets
$38,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$618,743
Other Expenses$180,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$381,456$127,152-$508,608
Current Officers, Directors, Trustees, and Key Employees$42,401$14,133-$56,534
Payroll Taxes$33,251$11,083-$44,334
Depreciation Depletion$18,972$6,324-$25,296
Insurance$17,190$5,730-$22,920
Occupancy$16,172$5,391-$21,563
Fees for Services Other$13,188$4,396-$17,584
All Other Expenses$7,798$2,597-$10,395
Other Employee Benefits$6,950$2,317-$9,267
Other Expenses$5,988$1,996-$7,984
Fees for Services Accounting$4,055$1,352-$5,407
Office Expenses$3,204$1,068-$4,272
Advertising$665$221-$886
Travel$146$49-$195
Total Functional Expenses$599,588$199,858$0$799,446
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$23,275
Prepaid Fees$8,348
Unearned Fees$7,475
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
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, Part VI, Line 11B: Form 990 Review Process

Board of directors reviews

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each year, there is one board meeting at which the policy is reviewed with the board members and the members confirm they have no conflicts of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board of directors determines compensation and approval of executive director

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents and policies, etc are available upon request.

Filing and Contact Details

Filer

Filer Name
Childrens Learning Center Inc
EIN
48-0765767
Phone
7858412185
Address
205 N MICHIGAN, LAWRENCE, KS 66044

Signing Officer

Name
Tara Glanton
Title
Executive Director
Signed
2015-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Glanton
Formed
1969
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
69
Volunteers
10

Preparer

Firm
Mize Houser & Company PA
Address
211 East Eighth Street Suite A, Lawrence, KS 66044-2682
Preparer
Kenneth R Hite CPA
Phone
7858428844
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATION OF PRE-SCHOOL CHILDREN
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0536594
IRS990/NetAssetsOrFundBalancesEOYAmt0574653
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05391
IRS990/OccupancyGrp/ProgramServicesAmt016172
IRS990/OccupancyGrp/TotalAmt021563
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01068
IRS990/OfficeExpensesGrp/ProgramServicesAmt03204
IRS990/OfficeExpensesGrp/TotalAmt04272
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02317
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09267
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3VAN EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09328
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13808
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22913
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31996
IRS990/OtherExpensesGrp/ProgramServicesAmt027986
IRS990/OtherExpensesGrp/ProgramServicesAmt111425
IRS990/OtherExpensesGrp/ProgramServicesAmt28741
IRS990/OtherExpensesGrp/ProgramServicesAmt35988
IRS990/OtherExpensesGrp/TotalAmt037314
IRS990/OtherExpensesGrp/TotalAmt115233
IRS990/OtherExpensesGrp/TotalAmt211654
IRS990/OtherExpensesGrp/TotalAmt37984
IRS990/OtherLiabilitiesGrp/BOYAmt034365
IRS990/OtherLiabilitiesGrp/EOYAmt039098
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0127152
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0381456
IRS990/OtherSalariesAndWagesGrp/TotalAmt0508608
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011083
IRS990/PayrollTaxesGrp/ProgramServicesAmt033251
IRS990/PayrollTaxesGrp/TotalAmt044334
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01236
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01232
IRS990/PrincipalOfficerNm0TARA GLANTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Fees & Contracts Gov Agencies
IRS990/ProgramServiceRevenueGrp/Desc1SCHOLARSHIP FUND/DCCDA
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0212939
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17522
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2562444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0212939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17522
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2562444
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01592
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-178
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0161131
IRS990/PYProgramServiceRevenueAmt0676693
IRS990/PYRevenuesLessExpensesAmt023886
IRS990/PYSalariesCompEmpBnftPaidAmt0493090
IRS990/PYTotalExpensesAmt0654221
IRS990/PYTotalRevenueAmt0678107
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038059
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0782905
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071176
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121377
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0322401
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0406403
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0728804
IRS990ScheduleD/EquipmentGrp/BookValueAmt011255
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063748
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075003
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010873
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt054900
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065773
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023275
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18348
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED FEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0344529
IRS990ScheduleD/TotalLiabilityAmt039098
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0CHILDREN'S LEARNING CENTER RECEIVED FUNDING FROM THE KANSAS DEPARTMENT FOR CHILDREN AND FAMILIES AND FROM THE KANSAS STATE BOARD OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1POLICY HANDBOOKS AND EMPLOYMENT ADS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$1.40$1.52$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$1.27$1.28$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.98$0.90$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.83$0.70$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.68$0.65$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.11$0.36$0.74$0.75$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.71$0.72$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$0.72$0.75$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.05$0.42$0.73$0.80$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.49$0.76$0.85$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.05$0.57$0.84$0.80$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.04$0.54$0.68$0.65$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.05$0.51$0.74$0.70$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.08$0.47$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.09$0.45$0.72