Civic Intelligence

The Math Learning Center Inc

EIN 51-0204735 • 501(c)3 • Salem, OR

Profile

The Math Learning Center(MLC)was organized in 1976 for the purpose of improving the teaching and learning of mathematics. Our philosophy emphasizes "hands on" experiences and a collaborative learning environment.MLC makes its services available to any entity which indicates an interest, whether public or private, and regardless of race, color, or ethnic origin. Any income left after expenses is reinvested in fulfilling our mission.

PO Box 12929Salem, OR 97309

www.mathlearningcenter.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.04x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

15th percentile

0.06x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

57th percentile

7.0%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

45th percentile

4.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

10%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$64,721,671

Up $3,007,918 (+4.9%) from 2023

Liabilities

Up

$2,897,162

Up $168,548 (+6.2%) from 2023

Net Assets

Up

$61,824,509

Up $2,839,370 (+4.8%) from 2023

Revenue

Up

$44,731,389

Up $4,212,138 (+10%) from 2023

Expenses

Up

$41,601,077

Up $3,918,807 (+10%) from 2023

Net Income

Up

$3,130,312

Up $293,331 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $3,029,618Liabilities 2010: $766,877Net Assets 2010: $2,262,7412010Assets 2011: $4,160,935Liabilities 2011: $646,474Net Assets 2011: $3,514,4612011Assets 2012: $3,427,595Liabilities 2012: $566,479Net Assets 2012: $2,861,1162012Assets 2013: $3,278,308Liabilities 2013: $650,268Net Assets 2013: $2,628,0402013Assets 2014: $5,788,605Liabilities 2014: $672,846Net Assets 2014: $5,115,7592014Assets 2015: $10,851,909Liabilities 2015: $518,183Net Assets 2015: $10,333,7262015Assets 2016: $18,653,814Liabilities 2016: $1,461,261Net Assets 2016: $17,192,5532016Assets 2017: $27,104,370Liabilities 2017: $969,849Net Assets 2017: $26,134,5212017Assets 2018: $36,273,173Liabilities 2018: $1,762,628Net Assets 2018: $34,510,5452018Assets 2019: $46,251,011Liabilities 2019: $4,660,466Net Assets 2019: $41,590,5452019Assets 2020: $50,062,087Liabilities 2020: $3,702,674Net Assets 2020: $46,359,4132020Assets 2021: $55,033,377Liabilities 2021: $2,630,891Net Assets 2021: $52,402,4862021Assets 2022: $58,842,514Liabilities 2022: $3,706,255Net Assets 2022: $55,136,2592022Assets 2023: $61,713,753Liabilities 2023: $2,728,614Net Assets 2023: $58,985,1392023Assets 2024: $64,721,671Liabilities 2024: $2,897,162Net Assets 2024: $61,824,5092024

Highlighted filing

2024

Assets$64,721,671
Liabilities$2,897,162
Net Assets$61,824,509

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $2,023,9302010Revenue 2011: $3,858,317Expenses 2011: $2,606,597Net Income 2011: $1,251,7202011Revenue 2012: $1,516,888Expenses 2012: $2,170,233Net Income 2012: -$653,3452012Revenue 2013: $1,778,483Expenses 2013: $2,011,559Net Income 2013: -$233,0762013Revenue 2014: $5,002,377Expenses 2014: $2,514,658Net Income 2014: $2,487,7192014Revenue 2015: $8,494,356Expenses 2015: $3,276,389Net Income 2015: $5,217,9672015Revenue 2016: $20,993,224Expenses 2016: $14,134,397Net Income 2016: $6,858,8272016Revenue 2017: $26,017,638Expenses 2017: $17,075,670Net Income 2017: $8,941,9682017Revenue 2018: $29,555,774Expenses 2018: $20,702,180Net Income 2018: $8,853,5942018Revenue 2019: $34,617,997Expenses 2019: $28,111,799Net Income 2019: $6,506,1982019Revenue 2020: $37,023,170Expenses 2020: $33,007,845Net Income 2020: $4,015,3252020Revenue 2021: $42,834,351Expenses 2021: $36,840,776Net Income 2021: $5,993,5752021Revenue 2022: $42,293,317Expenses 2022: $37,682,094Net Income 2022: $4,611,2232022Revenue 2023: $40,519,251Expenses 2023: $37,682,270Net Income 2023: $2,836,9812023Revenue 2024: $44,731,389Expenses 2024: $41,601,077Net Income 2024: $3,130,3122024

Highlighted filing

2024

Revenue$44,731,389
Expenses$41,601,077
Net Income$3,130,312

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$64.7$2.90$61.8$44.7$41.6$3.13
2023Detailed filing. Detailed filing data is available for this year.$61.7$2.73$59.0$40.5$37.7$2.84
2022Detailed filing. Detailed filing data is available for this year.$58.8$3.71$55.1$42.3$37.7$4.61
2021Detailed filing. Detailed filing data is available for this year.$55.0$2.63$52.4$42.8$36.8$5.99
2020Detailed filing. Detailed filing data is available for this year.$50.1$3.70$46.4$37.0$33.0$4.02
2019Detailed filing. Detailed filing data is available for this year.$46.3$4.66$41.6$34.6$28.1$6.51
2018Detailed filing. Detailed filing data is available for this year.$36.3$1.76$34.5$29.6$20.7$8.85
2017Detailed filing. Detailed filing data is available for this year.$27.1$0.97$26.1$26.0$17.1$8.94
2016Detailed filing. Detailed filing data is available for this year.$18.7$1.46$17.2$21.0$14.1$6.86
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$0.52$10.3$8.49$3.28$5.22
2014Detailed filing. Detailed filing data is available for this year.$5.79$0.67$5.12$5.00$2.51$2.49
2013Detailed filing. Detailed filing data is available for this year.$3.28$0.65$2.63$1.78$2.01$0.23
2012Summary only. Only limited summary data is available for this year.$3.43$0.57$2.86$1.52$2.17$0.65
2011Summary only. Only limited summary data is available for this year.$4.16$0.65$3.51$3.86$2.61$1.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.77$2.26$2.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$46,355,933
Mission and Program Overview

Mission

The Math Learning Center(MLC)was organized in 1976 for the purpose of improving the teaching and learning of mathematics. Our philosophy emphasizes "hands on" experiences and a collaborative learning environment.MLC makes its services available to any entity which indicates an interest, whether public or private, and regardless of race, color, or ethnic origin. Any income left after expenses is reinvested in fulfilling our mission.

To inspire & enable individuals to discover and develop their mathematical confidence and ability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$15,371,221$17,429,365▲ $2,058,144
Savings and Temporary Cash Investments$12,658,571$16,059,452▲ $3,400,881
Investments in Publicly Traded Securities$13,724,761$14,059,126▲ $334,365
Land, Buildings, and Equipment, Net$13,247,281$11,564,475▼ $1,682,806
Cash and Non-Interest-Bearing Accounts$4,127,650$3,582,800▼ $544,850
Accounts Receivable$1,927,905$1,222,725▼ $705,180
Prepaid Expenses and Deferred Charges$500,500$659,524▲ $159,024
Intangible Assets$155,864$144,204▼ $11,660
Total Assets$61,713,753$64,721,671▲ $3,007,918
Liabilities
Deferred Revenue$994,661$1,604,747▲ $610,086
Accounts Payable and Accrued Expenses$1,733,953$1,292,415▼ $441,538
Total Liabilities$2,728,614$2,897,162▲ $168,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,985,139$61,824,509▲ $2,839,370
Total Net Assets Fund Balance$58,985,139$61,824,509▲ $2,839,370
Total Liabilities and Net Assets / Fund Balance$61,713,753$64,721,671▲ $3,007,918

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,698,934$1,636,526$8,335,460
Land$2,706,496-$2,706,496
Leasehold Improvements$1,406,104$846,967$2,253,071
Other Land Buildings$662,929$831,135$1,494,064
Equipment$90,012$648,917$738,929
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ludeman RichardChief Executive OfficerFT$315,872$52,279$368,151
Vennebush GeorgeChief Learning OfficerFT$230,520$41,049$271,569
Nickerson JilloyceChief Financial OfficerFT$195,765$49,680$245,445
Anderson KellyChief People OfficerFT$191,665$44,508$236,173
Drake CoreyDirector Professional LearningFT$165,313$35,114$200,427
Mccartney DixieVP PublishingFT$167,760$30,629$198,389
Wallus MichaelVP Educator SupportFT$174,814$23,437$198,251
Gales TimothyDirector of ItFT$153,439$19,602$173,041
Winborn GeorgeDirector of CommunicationFT$137,219$12,267$149,486
Crist NatalieDirector of Content DevelopmentFT$128,571$19,581$148,152

Board Members and Trustees

NameTitle
Steve BurtChairman
Darrell StewartDirector
Dr Rebekah ElliotDirector
Elizabeth CoynerDirector
Nicole JosephDirector
Ranie LambeDirector
William ZahnerSecretary
Bonnie RossTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Clarity InnovationsSoftware Development And Cloud Infrastru160 NE 6TH AVENUE SUITE 300, Portland, OR 97232, Ca$1,221,059
Old Dominion FreightProduct/goods ShippingPO BOX 742296, Los Angeles, CA 90074-2296$987,404
Language Line - Translation SolutionsTranslation ServicesPO BOX 202560, Dallas, TX 75350-2560$881,944
Federal ExpressProduct/goods ShippingPO BOX 7221, Pasadena, CA 91109-7321$735,318
Alto ConsultantsErp Support-$496,241
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$43,793,487
Investment Income
$840,336
Other Revenue
$97,566
Change in Net Assets
$3,130,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,089,765
Salaries, Compensation, and Employee Benefits$10,468,875
Grants and Similar Amounts Paid$42,437
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,604,307$1,336,692-$6,940,999
Fees for Services Other$380,915$1,179,666-$1,560,581
Current Officers, Directors, Trustees, and Key Employees$1,068,867$250,722-$1,319,589
Depreciation Depletion$170,820$882,379-$1,053,199
Other Employee Benefits$713,474$169,925-$883,399
Conferences and Meetings$566,115$314,887-$881,002
Pension Plan Contributions$575,254$137,196-$712,450
Information Technology-$640,072-$640,072
Payroll Taxes$494,719$117,719-$612,438
Advertising$472,636--$472,636
Travel-$331,498-$331,498
Insurance-$219,193-$219,193
Occupancy-$202,739-$202,739
All Other Expenses$99,016$97,496-$196,512
Fees for Services Legal-$157,002-$157,002
Other Expenses$137,965$0-$137,965
Fees for Services Accounting-$99,269-$99,269
Office Expenses-$94,020-$94,020
Fees for Service Investment Mgmnt Fees-$90,439-$90,439
Grants to Domestic Orgs$42,437--$42,437
Total Functional Expenses$35,280,163$6,320,914$0$41,601,077
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of California Santa BarbaraSanta Barbara, CAState of CaliforniaRESEARCH GRANT - SUPPORT OF A STUDY ON UNDERSTANDING THE EFFECTS OF MLC'S INTERVENTION CURRICULUM ON 3RD GRADE STUDENTS$31,542

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanProgram ServicesSales of Math Books and Curriculum.00-
East Asia and the PacificProgram ServicesSales of Math Books and Curriculum.00-
Europe (including Iceland & Greenland)Program ServicesSales of Math Books and Curriculum.00-
Middle East and North AfricaProgram ServicesSales of Math Books and Curriculum.00-
South AmericaProgram ServicesSales of Math Books and Curriculum.00-
South AsiaProgram ServicesSales of Math Books and Curriculum.00-
Sub-saharan AfricaProgram ServicesSales of Math Books and Curriculum.00-
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
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The math learning center does not have a committee with authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

Both the cfo and the ceo review the form 990 prior to filing.

Form 990, Part VI, Section B, Line 12

Board members affirm compliance with the conflict of interest policy on an annual basis. Conflicts are addressed in the organization's bylaws and in the employee handbook. The bylaws direct that any transaction between the corporation and one or more of its directors, or another party in which one more of its directors are interested, shall be valid if the fact of such relationship or interest is disclosed or known to the board of directors and it authorizes, approves, or ratifies the contract or transaction. The conflicted director shall be recused from the voting on such matter. Potential conflicts are also reviewed by the organization's legal counsel.

Form 990, Part VI, Section B, Line 15A

The organization employs third-party surveys to develop a market-based salary structure and benchmark all existing jobs. The ceo's compensation is reviewed and voted on by a committee of the board. The chief people officer makes a recommendation to the committee using a 3rd party compensation survey. The ceo's compensation was last reviewed in 2024.

Form 990, Part VI, Section C, Line 19

The annual tax return is publicly accessible, the governing documents, conflict of interest policy, and financial statements are not available to the general public.

Filing and Contact Details

Filer

Filer Name
The Math Learning Center Inc
EIN
51-0204735
Phone
5033708130
Address
PO BOX 12929, SALEM, OR 97309

Signing Officer

Name
Richard Ludeman
Title
CEO
Phone
5033708130
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Ludeman
Formed
1976
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
92
Volunteers
8

Preparer

Firm
Cliftonlarsonallen Llp
Address
1145 BROADWAY SUITE 1300, TACOMA, WA 98402
Preparer
Rosalinda Marikar CPA
Phone
2532721555
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization adheres to generally accepted accounting principles pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only of those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions affecting the organization's tax status or consolidated financial statements. Income tax returns for 2021,2022, and 2023 are open to examination by the irs.

Raw XML AppendixShowing 400 of 831 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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IRS990/Desc0INSTRUCTIONAL MATERIALS. CENTRAL TO OUR MISSION IS PROVIDING STUDENTS AND TEACHERS WITH HIGH QUALITY EDUCATIONAL MATERIALS. WE DEVELOP AND PUBLISH CURRICULA AND SUPPLEMENTAL PROGRAMS INCLUDING BRIDGES IN MATHEMATICS, NUMBER CORNER, AND BRIDGES INTERVENTION. THE SECOND EDITION OF THESE MATERIALS IS USED BY APPROXIMATELY 2,000,000 STUDENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF FINANCIAL OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5VP PUBLISHING
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP EDUCATOR SUPPORT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR OF IT
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL DEVELOPMENT AND SUPPORT. WE BELIEVE PROFESSIONAL DEVELOPMENT FOR EDUCATORS IS ESSENTIAL FOR STUDENT SUCCESS. COMPLIMENTARY WORKSHOPS ARE INCLUDED WITH THE PURCHASE OF OUR CURRICULUM AND WE PROVIDE A FREE ONLINE TEACHER SUPPORT SITE. WE ALSO OFFER FEE-BASED PROFESSIONAL DEVELOPMENT SERVICES INCLUDING CUSTOM WORKSHOPS, ON SITE CONSULTING AND ONLINE COURSES. IN 2024 WE DELIVERED OVER 1,100 WORKSHOPS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FREE RESOURCES: IN 2024 OUR VIRTUAL MANIPULATIVE MATH APPS RECORDED APPROXIMATELY 15.1 MILLION WEB SESSIONS AND 10 MILLION DOWNLOADS FROM THE APPLE APP STORE. OUR WEBSITE ALSO FEATURES OVER 200 FREE LESSONS AND ACTIVITIES WHICH COLLECTIVELY RECEIVED NEAR 605K PAGE VIEWS. OTHER PROGRAMS INCLUDE MATERIALS GRANTS, CURRICULUM ACCESS FOR UNIVERSITY SCHOOLS OF EDUCATION, AND MATH SPECIALIST SCHOLARSHIPS.
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