Civic Intelligence

Childrens Learning Center Inc.

990 • Fiscal year 2019 • EIN 48-0765767

Aug 01, 2018 to Jul 31, 2019 • Filed on Oct 01, 2019

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

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$50,000

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

18th percentile

-8.5%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-1.4%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$379,971

Down $35,321 (-8.5%) from 2018

Net Assets

Down

$379,971

Down $6,818 (-1.8%) from 2018

Liabilities

Down

$0

Down $28,503 (-100%) from 2018

Revenue

Down

$708,747

Down $9,827 (-1.4%) from 2018

Expenses

Down

$715,565

Down $37,753 (-5.0%) from 2018

Net Income

Up

-$6,818

Up $27,926 (+80%) from 2018

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

2019

Assets$379,971
Liabilities$0
Net Assets$379,971

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

2019

Revenue$708,747
Expenses$715,565
Net Income-$6,818
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Oct 1, 2019
Return Version
2018v3.1
Gross Receipts
$708,747
Mission and Program Overview

Mission

Provide quality care and education for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$281,063$257,837▼ $23,226
Savings and Temporary Cash Investments$90,945$86,179▼ $4,766
Cash and Non-Interest-Bearing Accounts$15,820$28,311▲ $12,491
Accounts Receivable$27,464$7,644▼ $19,820
Total Assets$415,292$379,971▼ $35,321
Liabilities
Other Liabilities$17,949--
Accounts Payable and Accrued Expenses$10,554--
Total Liabilities$28,503$0▼ $28,503
Net Assets / Fund Balance
Unrestricted Net Assets$386,789$379,971▼ $6,818
Total Net Assets Fund Balance$386,789$379,971▼ $6,818
Total Liabilities and Net Assets / Fund Balance$415,292$379,971▼ $35,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$257,689$480,948$738,637
Equipment-$75,005$75,005
Other Land Buildings$148$65,625$65,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cecelia CourterExecutive DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Megan WilesPresident
Jessica DiopBoard Member
Alita CooperCommunity Board Member
Amanda LovetteParent Board Member
Eryn MolandParent Board Member
Jamie ReedParent Board Member
Tanay ForsbergParent Board Member
Andrew BrookensSecretary
Mark StairTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,274
Program Service Revenue
$682,984
Investment Income
$489
Other Revenue
$0
All Other Contributions
$13,986
Change in Net Assets
$-6,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$549,343
Other Expenses$166,222
Total Fundraising Expense$2,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,676$113,892-$455,568
Current Officers, Directors, Trustees, and Key Employees$37,515$12,505-$50,020
Payroll Taxes$30,363$10,121-$40,484
Occupancy$19,189$6,396-$25,585
Depreciation Depletion$17,240$5,806-$23,046
Insurance$14,162$4,721-$18,883
Fees for Services Other$10,843$3,614-$14,457
Fees for Services Accounting$3,841$1,280-$5,121
Other Expenses$3,235$1,078$2,438$4,313
Other Employee Benefits$2,453$818-$3,271
Office Expenses$2,415$85-$2,500
All Other Expenses$1,391$464-$1,855
Advertising$617$206-$823
Travel$26$8-$34
Total Functional Expenses$535,341$177,786$2,438$715,565
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

Member election for additional members Part VI line 7A

Fifty percent of the board members are parents of the participating children and are elected by all the parents of the children currently enrolled at the center.

Form 990 governing body review Part VI line 11

Board of directors reviews.

Conflict of interest policy compliance Part VI line 12C

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

CEO executive director top management comp Part VI line 15A

Board of directors determines compensation and approval of executive director

Governing documents etc available to public Part VI line 19

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

Part VI response or note to any other line in Part VI

Form 990, part vi, line 1a - explanation of material differences of voting rightsthe board of directors does delegate the executive committee to carry on board business in between board meetings and in emergencies. The executive committee members are the officers of the board: president, vice president, secretary and treasurer.the executive committee is empowered to: 1) handle regular business between meetings; 2) to sign official documents; and 3) support other committees. Any decisions requiring a quorum must be presented to the full board.

Filing and Contact Details

Filer

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

Signing Officer

Name
Cexwku Courter
Title
Executive Direc
Phone
7858412185
Signed
2019-10-01
Discuss with paid preparer
No

Organization Details

Formed
1969
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
66

Preparer

Firm
Solutions Tax Accounting
Address
2601 Iowa St, Lawrence, KS 66046
Preparer
Stephanie Bowler
Phone
7855051040
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt086179
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065625
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065773
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0257837
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/ExplanationTxt0CHILDRENS LEARNING CENTER RECEIVED FUNDING FROM THE KANSAS DEPARTMENT FOR CHILDREN AND FAMILIES AND FROM THE KANSAS STATE BOARD OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIFTY PERCENT OF THE BOARD MEMBERS ARE PARENTS OF THE PARTICIPATING CHILDREN AND ARE ELECTED BY ALL THE PARENTS OF THE CHILDREN CURRENTLY ENROLLED AT THE CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR, THERE IS ONE BOARD MEETING AT WHICH THE PLICY IS REVIEWED WITH THE BOARD MEMBERS AND THE MEMBERS CONFIRM THEY HAVE NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS DETERMINES COMPENSATION AND APPROVAL OF EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND POLICIES, ETC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART VI, LINE 1A - EXPLANATION OF MATERIAL DIFFERENCES OF VOTING RIGHTSTHE BOARD OF DIRECTORS DOES DELEGATE THE EXECUTIVE COMMITTEE TO CARRY ON BOARD BUSINESS IN BETWEEN BOARD MEETINGS AND IN EMERGENCIES. THE EXECUTIVE COMMITTEE MEMBERS ARE THE OFFICERS OF THE BOARD: PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER.THE EXECUTIVE COMMITTEE IS EMPOWERED TO: 1) HANDLE REGULAR BUSINESS BETWEEN MEETINGS; 2) TO SIGN OFFICIAL DOCUMENTS; AND 3) SUPPORT OTHER COMMITTEES. ANY DECISIONS REQUIRING A QUORUM MUST BE PRESENTED TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI response or note to any other line in Part VI
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt025274
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0535341
IRS990/TotalFunctionalExpensesGrp/TotalAmt0715565
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0682984
IRS990/TotalReportableCompFromOrgAmt050000
IRS990/TotalRevenueGrp/ExclusionAmt0489
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0682984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0708747
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0415292
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379971
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt08
IRS990/TravelGrp/ProgramServicesAmt026
IRS990/TravelGrp/TotalAmt034
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0386789
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0379971
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CEXWKU COURTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum07858412185
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDRENS LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0480765767
ReturnHeader/Filer/USAddress/AddressLine1Txt0205 N MICHIGAN
ReturnHeader/Filer/USAddress/CityNm0LAWRENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066044
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EB11B1C9EAADA7C0A1BDEBA76A15E4F9AA25DDE9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EB11B1C9EAADA7C0A1BDEBA76A15E4F9AA25DDE9

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

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