Civic Intelligence

Lillian James Learning Center Inc

EIN 51-0135958 • 501(c)3 • Crab Orchard, WV

Profile

To train physically and mentally handicapped individuals in job skills, providing opportunities to develop skills and broaden their abilities, sao that they may become a productive part of the working community.

P O Box 698Crab Orchard, WV 25927-0698

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-8.9%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

24th percentile

-10%

Faster revenue growth than 24% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$483,270

Down $64,912 (-12%) from 2023

Liabilities

Up

$7,908

Up $2,082 (+36%) from 2023

Net Assets

Down

$475,362

Down $66,994 (-12%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin21st percentile

Revenue

Down

$416,146

Down $45,540 (-9.9%) from 2023

Expenses

Down

$476,594

Down $41,594 (-8.0%) from 2023

Net Income

Down

-$60,448

Down $3,946 (-7.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $554,865Liabilities 2011: $0Net Assets 2011: $554,8652011Assets 2012: $534,574Liabilities 2012: $0Net Assets 2012: $534,5742012Assets 2013: $507,397Liabilities 2013: $0Net Assets 2013: $507,3972013Assets 2014: $512,724Liabilities 2014: $33,999Net Assets 2014: $478,7252014Assets 2015: $479,803Liabilities 2015: $18,000Net Assets 2015: $461,8032015Assets 2016: $454,581Liabilities 2016: $30,293Net Assets 2016: $424,2882016Assets 2017: $433,951Liabilities 2017: $28,562Net Assets 2017: $405,3892017Assets 2018: $428,114Liabilities 2018: $28,116Net Assets 2018: $399,9982018Assets 2019: $427,173Liabilities 2019: $25,909Net Assets 2019: $401,2642019Assets 2020: $514,557Liabilities 2020: $126,213Net Assets 2020: $388,3442020Assets 2021: $610,298Liabilities 2021: $1,290Net Assets 2021: $609,0082021Assets 2022: $601,807Liabilities 2022: $3,157Net Assets 2022: $598,6502022Assets 2023: $548,182Liabilities 2023: $5,826Net Assets 2023: $542,3562023Assets 2024: $483,270Liabilities 2024: $7,908Net Assets 2024: $475,3622024

Highlighted filing

2024

Assets$483,270
Liabilities$7,908
Net Assets$475,362
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $383,265Expenses 2011: $402,264Net Income 2011: -$18,9992011Revenue 2012: $378,876Expenses 2012: $399,168Net Income 2012: -$20,2922012Revenue 2013: $365,061Expenses 2013: $448,628Net Income 2013: -$83,5672013Revenue 2014: $446,344Expenses 2014: $475,016Net Income 2014: -$28,6722014Revenue 2015: $405,918Expenses 2015: $422,840Net Income 2015: -$16,9222015Revenue 2016: $410,218Expenses 2016: $433,434Net Income 2016: -$23,2162016Revenue 2017: $400,709Expenses 2017: $419,608Net Income 2017: -$18,8992017Revenue 2018: $486,044Expenses 2018: $491,435Net Income 2018: -$5,3912018Revenue 2019: $457,283Expenses 2019: $456,017Net Income 2019: $1,2662019Revenue 2020: $451,675Expenses 2020: $464,595Net Income 2020: -$12,9202020Revenue 2021: $653,113Expenses 2021: $482,500Net Income 2021: $170,6132021Revenue 2022: $513,119Expenses 2022: $532,073Net Income 2022: -$18,9542022Revenue 2023: $461,686Expenses 2023: $518,188Net Income 2023: -$56,5022023Revenue 2024: $416,146Expenses 2024: $476,594Net Income 2024: -$60,4482024

Highlighted filing

2024

Revenue$416,146
Expenses$476,594
Net Income-$60,448
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$483,270
Liabilities
$7,908
Net assets
$475,362
Revenue
$416,146
Expenses
$476,594
Net income
-$60,448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.83$0.08$4.75$4.16$4.77$0.60
2023Detailed filing. Detailed filing data is available for this year.$5.48$0.06$5.42$4.62$5.18$0.57
2022Detailed filing. Detailed filing data is available for this year.$6.02$0.03$5.99$5.13$5.32$0.19
2021Detailed filing. Detailed filing data is available for this year.$6.10$0.01$6.09$6.53$4.83$1.71
2020Detailed filing. Detailed filing data is available for this year.$5.15$1.26$3.88$4.52$4.65$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.27$0.26$4.01$4.57$4.56$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.28$0.28$4.00$4.86$4.91$0.05
2017Detailed filing. Detailed filing data is available for this year.$4.34$0.29$4.05$4.01$4.20$0.19
2016Detailed filing. Detailed filing data is available for this year.$4.55$0.30$4.24$4.10$4.33$0.23
2015Detailed filing. Detailed filing data is available for this year.$4.80$0.18$4.62$4.06$4.23$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.13$0.34$4.79$4.46$4.75$0.29
2013Summary only. Only limited summary data is available for this year.$5.07$0.00$5.07$3.65$4.49$0.84
2012Summary only. Only limited summary data is available for this year.$5.35$0.00$5.35$3.79$3.99$0.20
2011Summary only. Only limited summary data is available for this year.$5.55$0.00$5.55$3.83$4.02$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$416,146
Mission and Program Overview

Mission

To train physically and mentally handicapped individuals in job skills, providing opportunities to develop skills and broaden their abilities, so that they may become a productive part of the working community.

To train physically and mentally handicapped individuals in job skills, providing opportunities to develop skills and broaden their abilities, sao that they may become a productive part of the working community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$424,760$375,796▼ $48,964
Cash and Non-Interest-Bearing Accounts$76,476$80,539▲ $4,063
Accounts Receivable$46,946$26,935▼ $20,011
Total Assets$548,182$483,270▼ $64,912
Liabilities
Accounts Payable and Accrued Expenses$5,826$7,908▲ $2,082
Total Liabilities$5,826$7,908▲ $2,082
Net Assets / Fund Balance
Net Assets With Donor Restrictions$649,241$649,241→ $0
Net Assets Without Donor Restrictions$-106,885$-173,879▼ $66,994
Total Net Assets Fund Balance$542,356$475,362▼ $66,994
Total Liabilities and Net Assets / Fund Balance$548,182$483,270▼ $64,912

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$328,001$192,113$520,114
Equipment$47,795$199,370$247,165
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
John KerzicPresident
Betty RiffeBoard Member
Larry HodgesBoard Member
Steve KellyBoard Member
Thomas BrownBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$64,213
Program Service Revenue
$351,700
Investment Income
$233
Other Revenue
$0
All Other Contributions
$64,213
Change in Net Assets
$-60,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$279,782
Other Expenses$196,812
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,709$62,904-$251,613
Depreciation Depletion$42,418--$42,418
Travel$30,884$3,431-$34,315
Payroll Taxes$17,312$5,771-$23,083
Fees for Services Accounting$11,018$3,672-$14,690
Occupancy$11,245$1,251-$12,496
Insurance$10,146$1,127-$11,273
Other Employee Benefits$3,815$1,271-$5,086
Office Expenses$3,254$363-$3,617
Fees for Services Other$3,223--$3,223
Interest$627--$627
Other Expenses$990$15-$15
Total Functional Expenses$395,172$81,422$0$476,594
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
Backup withholding compliance
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lillian James Learning Center Inc
EIN
51-0135958
Phone
3042538913
Address
P O BOX 698, CRAB ORCHARD, WV 25927-0698

Signing Officer

Name
John Kerzic
Title
President
Phone
3042533442
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Kerzic
Formed
1976
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
16

Preparer

Firm
Hess Stewart & Campbell Pllc
Address
122 E MAIN ST, BECKLEY, WV 25801-4706
Preparer
Jeffrey M Mollohan CPA
Phone
3042551978
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference -6,546”

Raw XML Appendix332 raw XML fields

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/TotalSupportAmt0466725
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0328001
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0192113
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0520114
IRS990ScheduleD/EquipmentGrp/BookValueAmt047795
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199370
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE -6,546
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/TotalContributionsAmt064213
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081422
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0395172
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05826
IRS990/TotalLiabilitiesEOYAmt07908
IRS990/TotalLiabilitiesGrp/BOYAmt05826
IRS990/TotalLiabilitiesGrp/EOYAmt07908
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0475362
IRS990/TotalProgramServiceExpensesAmt0395172
IRS990/TotalProgramServiceRevenueAmt0351700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0351933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0416146
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0548182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0483270
IRS990/TravelGrp/ManagementAndGeneralAmt03431
IRS990/TravelGrp/ProgramServicesAmt030884
IRS990/TravelGrp/TotalAmt034315
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 286
IRS990/USAddress/CityNm0MACARTHUR
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025873
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KERZIC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03042533442
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LILLIAN JAMES LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LILL
ReturnHeader/Filer/EIN0510135958
ReturnHeader/Filer/PhoneNum03042538913
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 698
ReturnHeader/Filer/USAddress/CityNm0CRAB ORCHARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0259270698
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550657218
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HESS STEWART & CAMPBELL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BECKLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0258014706
ReturnHeader/PreparerPersonGrp/PhoneNum03042551978
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY M MOLLOHAN CPA
ReturnHeader/ReturnTs02025-05-14T09:34:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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