Civic Intelligence

Emmaus Learning Center

990 • Fiscal year 2024 • EIN 52-2080130

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 07, 2025

Organization Profile
1228 Half Street SWWashington, DC 20024

(301) 316-5246

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-20%

Higher net margin than 19% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$1,050

Down $580 (-36%) from 2017

Net Assets

Down

$1,050

Down $580 (-36%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin19th percentile

Revenue

Down

$3,488

Down $1,629 (-32%) from 2017

Expenses

Up

$4,197

Up $360 (+9.4%) from 2017

Net Income

Down

-$709

Down $1,989 (-155%) from 2017

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0K$1.5K$1.0K$500$0Assets 2013: $6Liabilities 2013: $02013Assets 2014: $100Liabilities 2014: $02014Assets 2015: $100Liabilities 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $1,630Liabilities 2017: $0Net Assets 2017: $1,6302017Assets 2024: $1,050Liabilities 2024: $0Net Assets 2024: $1,0502024

Highlighted filing

2024

Assets$1,050
Liabilities$0
Net Assets$1,050
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0K$4.0K$2.0K$0-$2.0KRevenue 2013: $2,795Expenses 2013: $2,379Net Income 2013: $4162013Revenue 2014: $1,302Expenses 2014: $1,202Net Income 2014: $1002014Revenue 2015: $1,302Expenses 2015: $1,202Net Income 2015: $1002015Revenue 2016: $1,480Expenses 2016: $1,345Net Income 2016: $1352016Revenue 2017: $5,117Expenses 2017: $3,837Net Income 2017: $1,2802017Revenue 2024: $3,488Expenses 2024: $4,197Net Income 2024: -$7092024

Highlighted filing

2024

Revenue$3,488
Expenses$4,197
Net Income-$709
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.0
Gross Receipts
$3,488
Mission and Program Overview

Mission

FIELD TRIPS FOR STUDENTS

Field trips and after school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,643$1,050▼ $593
Total Assets$1,643$1,050▼ $593
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,643$1,050▼ $593
Total Net Assets Fund Balance$1,643$1,050▼ $593
Total Liabilities and Net Assets / Fund Balance$1,643$1,050▼ $593
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Emma P WardPres
BettySmith
Karen JohnsonTres
Revenue and Support

Revenue Composition

Contributions and Grants
$3,488
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,488
Change in Net Assets
$-709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$3,246--$3,246
Office Expenses-$855-$855
Other Expenses$96--$96
Total Functional Expenses$3,342$855$0$4,197
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
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

Page 7 Part VII Officers Compensations

“Key members who serves as president, secretary and tresurer.”

Filing and Contact Details

Filer

Filer Name
Emmanus Learning Center
EIN
52-2080130
Phone
3013165246
Address
1228 HALF STREET SW, WASHINGTON, DC 20024

Signing Officer

Name
Emma a Ward
Title
Pres
Phone
3013165246
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emma a Ward
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
J Arthur Brown CPA
Address
4506 ST BARNABAS RD, TEMPLE HILLS, MD 20748
Preparer
J Arthur Brown CPA
Phone
3013165246
Raw XML Appendix247 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/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03488
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KEY MEMBERS WHO SERVES AS PRESIDENT, SECRETARY AND TRESURER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAGE 7 PART VII OFFICERS COMPENSATIONS
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ReturnHeader/ReturnTs02025-11-18T15:08:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,050
Liabilities
$0
Net assets
$1,050
Revenue
$3,488
Expenses
$4,197
Net income
-$709
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1,050$0$1,050$3,488$4,197$709
2017Summary only. Only limited summary data is available for this year.$1,630$0$1,630$5,117$3,837$1,280
2016Detailed filing. Detailed filing data is available for this year.$0$0$0$1,480$1,345$135
2015Summary only. Only limited summary data is available for this year.$100$0$1,302$1,202$100
2014Summary only. Only limited summary data is available for this year.$100$0$1,302$1,202$100
2013Summary only. Only limited summary data is available for this year.$6$0$2,795$2,379$416