Civic Intelligence

Learning Community Inc.

990 • Fiscal year 2014 • EIN 56-1983786

Jun 01, 2013 to May 31, 2014 • Filed on Jul 30, 2017

Organization Profilewww.thelearningcommunity.org
P O Box 1143Swannanoa, NC 28711

(828) 686-6863

Siviq Scores

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

Liabilities / Assets

70th percentile

0.18x

Higher debt load relative to assets than 70% of similar nonprofits.

2014 filings • NTEE B • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.10x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • NTEE B • $500k-$1M nonprofits • Source year 2014

Net Margin

33rd percentile

-0.9%

Higher net margin than 33% of similar nonprofits.

2014 filings • NTEE B • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2014 filings • NTEE B • $500k-$1M nonprofits • Source year 2014

Asset Growth

15th percentile

-8.2%

Faster asset growth than 15% of similar nonprofits.

2014 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

42nd percentile

2.2%

Faster revenue growth than 42% of similar nonprofits.

2014 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$332,860

Down $29,846 (-8.2%) from 2013

Net Assets

Down

$274,413

Down $5,129 (-1.8%) from 2013

Liabilities

Down

$58,447

Down $24,717 (-30%) from 2013

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin33rd percentile

Revenue

Up

$586,000

Up $12,406 (+2.2%) from 2013

Expenses

Up

$591,129

Up $55,075 (+10%) from 2013

Net Income

Down

-$5,129

Down $42,669 (-114%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $264,484Liabilities 2011: $63,594Net Assets 2011: $200,8902011Assets 2012: $324,731Liabilities 2012: $82,729Net Assets 2012: $242,0022012Assets 2013: $362,706Liabilities 2013: $83,164Net Assets 2013: $279,5422013Assets 2014: $332,860Liabilities 2014: $58,447Net Assets 2014: $274,4132014Assets 2015: $405,024Liabilities 2015: $80,295Net Assets 2015: $324,7292015Assets 2016: $454,430Liabilities 2016: $82,948Net Assets 2016: $371,4822016Assets 2017: $613,765Liabilities 2017: $187,694Net Assets 2017: $426,0712017Assets 2018: $655,426Liabilities 2018: $214,898Net Assets 2018: $440,5282018Assets 2019: $1,851,543Liabilities 2019: $966,354Net Assets 2019: $885,1892019Assets 2020: $2,253,245Liabilities 2020: $1,196,266Net Assets 2020: $1,056,9792020Assets 2021: $2,280,104Liabilities 2021: $1,176,958Net Assets 2021: $1,103,1462021Assets 2022: $2,663,563Liabilities 2022: $1,490,777Net Assets 2022: $1,172,7862022Assets 2023: $4,222,601Liabilities 2023: $3,016,547Net Assets 2023: $1,206,0542023Assets 2025: $3,981,866Liabilities 2025: $2,905,747Net Assets 2025: $1,076,1192025

Highlighted filing

2014

Assets$332,860
Liabilities$58,447
Net Assets$274,413
Open 2014 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $418,4472011Expenses 2012: $466,1122012Revenue 2013: $573,594Expenses 2013: $536,054Net Income 2013: $37,5402013Revenue 2014: $586,000Expenses 2014: $591,129Net Income 2014: -$5,1292014Revenue 2015: $652,657Expenses 2015: $602,341Net Income 2015: $50,3162015Revenue 2016: $718,863Expenses 2016: $672,110Net Income 2016: $46,7532016Revenue 2017: $863,214Expenses 2017: $808,625Net Income 2017: $54,5892017Revenue 2018: $909,550Expenses 2018: $895,093Net Income 2018: $14,4572018Revenue 2019: $1,377,582Expenses 2019: $932,921Net Income 2019: $444,6612019Revenue 2020: $1,176,940Expenses 2020: $1,005,151Net Income 2020: $171,7892020Revenue 2021: $1,165,880Expenses 2021: $1,119,713Net Income 2021: $46,1672021Revenue 2022: $1,413,499Expenses 2022: $1,343,859Net Income 2022: $69,6402022Revenue 2023: $2,114,128Expenses 2023: $2,080,860Net Income 2023: $33,2682023Revenue 2025: $2,337,988Expenses 2025: $2,372,173Net Income 2025: -$34,1852025

Highlighted filing

2014

Revenue$586,000
Expenses$591,129
Net Income-$5,129
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Jul 30, 2017
Return Version
2013v3.1
Gross Receipts
$586,000
Mission and Program Overview

Mission

Education of students grades kindergarten thru 8th offering experiential learning, personalized instruction (10:1 student teacher ratio), team conflict resolution, high academic standards, multi age classes and mentorship, and an all school musical.

Education of students grades kindergarten thru 8th

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$207,340$199,434▼ $7,906
Savings and Temporary Cash Investments$178,634$176,318▼ $2,316
Land, Buildings, and Equipment, Net$97,949$94,185▼ $3,764
Pd in Cap Srpls Land Bldg Eqp Fund$72,202$74,979▲ $2,777
Cash and Non-Interest-Bearing Accounts$71,530$47,171▼ $24,359
Prepaid Expenses and Deferred Charges-$9,657-
Accounts Receivable$13,493$4,429▼ $9,064
Total Assets$362,706$332,860▼ $29,846
Other Assets Total$1,100$1,100→ $0
Liabilities
Deferred Revenue$78,007$49,300▼ $28,707
Accounts Payable and Accrued Expenses$5,157$9,147▲ $3,990
Total Liabilities$83,164$58,447▼ $24,717
Net Assets / Fund Balance
Total Net Assets Fund Balance$279,542$274,413▼ $5,129
Total Liabilities and Net Assets / Fund Balance$362,706$332,860▼ $29,846

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,102$52,122-
Leasehold Improvements$45,083$36,341-
Other Assets Org$1,100--
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Paige GilchristChair
Kenya JohnsonVice Chair
Carrie CowardMember
Jennifer MearsMember
Kristin ComptonMember
Leslie AnixterMember
Michael ShoreMember
Wade BurnsMember
Gaylord ChambersSecretary
John EwingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,855
Program Service Revenue
$501,463
Investment Income
$682
Other Revenue
$0
All Other Contributions
$83,855
Change in Net Assets
$-5,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$466,072
Other Expenses$125,057
Total Fundraising Expense$2,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,154$90,499-$398,653
Payroll Taxes$27,212$8,128-$35,340
Occupancy$24,799$7,408-$32,207
Other Employee Benefits$24,701$7,378-$32,079
Depreciation Depletion$17,841--$17,841
Other Expenses$17,169$1,980-$17,169
All Other Expenses$9,024$69-$9,093
Advertising$8,676--$8,676
Office Expenses-$3,937$2,013$5,950
Conferences and Meetings$4,114--$4,114
Insurance$2,844$850-$3,694
Fees for Services Other$3,679--$3,679
Information Technology$2,463$736-$3,199
Fees for Services Accounting-$1,846-$1,846
Total Functional Expenses$466,285$122,831$2,013$591,129
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
Yes
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 governing body review Part VI line 11

“Prior to the filing of the Form 990 with the appropriate governmental bodies, the organization's board of directors reviewed the Form 990 for accuracy and completeness.”

Conflict of interest policy compliance Part VI line 12C

“The organization's Board of Directors has written and approved a Conflict of Interest policy which is consistently enforced and monitored by the Board of Directors.”

CEO executive director top management comp Part VI line 15A

“The compensation of the executive director of the organization is based on comparable salaries paid by other private schools in the area, and is reviewed and approved by the Board of Directors of the school. The deliberations and decisions of the Board regarding this issue is properly substantiated in board minutes.”

Other officer or key employee compensation Part VI line 15B

“The compensation of other key employees is determined by comparable data from similar schools in the area and is reviewed and approved by the board of directors. The deliberations and decisions of the board are properly substantiated in the board minutes.”

Governing documents etc available to public Part VI line 19

“All governing documents of the school (including the Form 990) are made available to the public upon request.”

Filing and Contact Details

Filer

EIN
56-1983786

Signing Officer

Name
John Ewing
Title
Treasurer
Signed
2017-07-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Paige Gilchrist
Formed
1996
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
95

Preparer

Preparer
Greg Clark CPA
Phone
8283378683
Raw XML AppendixShowing 400 of 415 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05157
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09147
IRS990/AccountsReceivableGrp/BOYAmt013493
IRS990/AccountsReceivableGrp/EOYAmt04429
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Education of students grades kindergarten thru 8th
IRS990/AdvertisingGrp/ProgramServicesAmt08676
IRS990/AdvertisingGrp/TotalAmt08676
IRS990/AllOtherContributionsAmt083855
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt069
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09024
IRS990/AllOtherExpensesGrp/TotalAmt09093
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0John Ewing
IRS990/BooksInCareOfDetail/PhoneNum08286866863
IRS990/BooksInCareOfDetail/USAddress/AddressLine10P O Box 1143
IRS990/BooksInCareOfDetail/USAddress/City0Black Mountain
IRS990/BooksInCareOfDetail/USAddress/State0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCode028711
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt071530
IRS990/CashNonInterestBearingGrp/EOYAmt047171
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04114
IRS990/ConferencesMeetingsGrp/TotalAmt04114
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt083855
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0682
IRS990/CYOtherExpensesAmt0125057
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0501463
IRS990/CYRevenuesLessExpensesAmt0-5129
IRS990/CYSalariesCompEmpBnftPaidAmt0466072
IRS990/CYTotalExpensesAmt0591129
IRS990/CYTotalFundraisingExpenseAmt02013
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0586000
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt078007
IRS990/DeferredRevenueGrp/EOYAmt049300
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt017841
IRS990/DepreciationDepletionGrp/TotalAmt017841
IRS990/Desc0Education of students grades kindergarten thru 8th
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt0466285
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01846
IRS990/FeesForServicesAccountingGrp/TotalAmt01846
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03679
IRS990/FeesForServicesOtherGrp/TotalAmt03679
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Leslie Anixter
IRS990/Form990PartVIISectionAGrp/PersonNm1Carrie Coward
IRS990/Form990PartVIISectionAGrp/PersonNm2Paige Gilchrist
IRS990/Form990PartVIISectionAGrp/PersonNm3Jennifer Mears
IRS990/Form990PartVIISectionAGrp/PersonNm4John Ewing
IRS990/Form990PartVIISectionAGrp/PersonNm5Gaylord Chambers
IRS990/Form990PartVIISectionAGrp/PersonNm6Kenya Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm7Wade Burns
IRS990/Form990PartVIISectionAGrp/PersonNm8Michael Shore
IRS990/Form990PartVIISectionAGrp/PersonNm9Kristin Compton
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0586000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0736
IRS990/InformationTechnologyGrp/ProgramServicesAmt02463
IRS990/InformationTechnologyGrp/TotalAmt03199
IRS990/InsuranceGrp/ManagementAndGeneralAmt0850
IRS990/InsuranceGrp/ProgramServicesAmt02844
IRS990/InsuranceGrp/TotalAmt03694
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0682
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0682
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt088463
IRS990/LandBldgEquipBasisNetGrp/BOYAmt097949
IRS990/LandBldgEquipBasisNetGrp/EOYAmt094185
IRS990/LandBldgEquipCostOrOtherBssAmt0182648
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Education of students grades kindergarten thru 8th
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0279542
IRS990/NetAssetsOrFundBalancesEOYAmt0274413
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07408
IRS990/OccupancyGrp/ProgramServicesAmt024799
IRS990/OccupancyGrp/TotalAmt032207
IRS990/OfficeExpensesGrp/FundraisingAmt02013
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03937
IRS990/OfficeExpensesGrp/TotalAmt05950
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01100
IRS990/OtherAssetsTotalGrp/EOYAmt01100
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07378
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024701
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032079
IRS990/OtherExpensesGrp/Desc0Bank fees
IRS990/OtherExpensesGrp/Desc1Bus expenses
IRS990/OtherExpensesGrp/Desc2Class trip
IRS990/OtherExpensesGrp/Desc3Classroom supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01980
IRS990/OtherExpensesGrp/ProgramServicesAmt07937
IRS990/OtherExpensesGrp/ProgramServicesAmt17672
IRS990/OtherExpensesGrp/ProgramServicesAmt217169
IRS990/OtherExpensesGrp/TotalAmt01980
IRS990/OtherExpensesGrp/TotalAmt17937
IRS990/OtherExpensesGrp/TotalAmt27672
IRS990/OtherExpensesGrp/TotalAmt317169
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt090499
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0308154
IRS990/OtherSalariesAndWagesGrp/TotalAmt0398653
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08128
IRS990/PayrollTaxesGrp/ProgramServicesAmt027212
IRS990/PayrollTaxesGrp/TotalAmt035340
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt072202
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt074979
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09657
IRS990/PrincipalOfficerNm0Paige Gilchrist
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0501463
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0501463
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075354
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01329
IRS990/PYOtherExpensesAmt0117847
IRS990/PYProgramServiceRevenueAmt0496911
IRS990/PYRevenuesLessExpensesAmt037540
IRS990/PYSalariesCompEmpBnftPaidAmt0417207
IRS990/PYTotalExpensesAmt0536054
IRS990/PYTotalProfFndrsngExpnsAmt01000
IRS990/PYTotalRevenueAmt0573594
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-5129
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0502575
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0207340
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0199434
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178634
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0176318
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt049102
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052122
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0101224
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045083
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt036341
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt081424
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01100
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094185
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01100
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior to the filing of the Form 990 with the appropriate governmental bodies, the organization's board of directors reviewed the Form 990 for accuracy and completeness.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's Board of Directors has written and approved a Conflict of Interest policy which is consistently enforced and monitored by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the executive director of the organization is based on comparable salaries paid by other private schools in the area, and is reviewed and approved by the Board of Directors of the school. The deliberations and decisions of the Board regarding this issue is properly substantiated in board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation of other key employees is determined by comparable data from similar schools in the area and is reviewed and approved by the board of directors. The deliberations and decisions of the board are properly substantiated in the board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents of the school (including the Form 990) are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0362706
IRS990/TotalAssetsEOYAmt0332860
IRS990/TotalAssetsGrp/BOYAmt0362706
IRS990/TotalAssetsGrp/EOYAmt0332860
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083855
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02013
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122831
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0466285
IRS990/TotalFunctionalExpensesGrp/TotalAmt0591129
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt083164
IRS990/TotalLiabilitiesEOYAmt058447
IRS990/TotalLiabilitiesGrp/BOYAmt083164
IRS990/TotalLiabilitiesGrp/EOYAmt058447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0279542
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274413
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0466285
IRS990/TotalProgramServiceRevenueAmt0501463
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0502145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0586000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt095
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0362706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0332860
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.thelearningcommunity.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0John Ewing
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10The Learning Community School Inc
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0561983786
ReturnHeader/Filer/USAddress/AddressLine10P O Box 1143
ReturnHeader/Filer/USAddress/City0Black Mountain
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode028711

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$332,860
Liabilities
$58,447
Net assets
$274,413
Revenue
$586,000
Expenses
$591,129
Net income
-$5,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.98$2.91$1.08$2.34$2.37$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.22$3.02$1.21$2.11$2.08$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.66$1.49$1.17$1.41$1.34$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.28$1.18$1.10$1.17$1.12$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.25$1.20$1.06$1.18$1.01$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.97$0.89$1.38$0.93$0.44
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.21$0.44$0.91$0.90$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.19$0.43$0.86$0.81$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.08$0.37$0.72$0.67$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.08$0.32$0.65$0.60$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.06$0.27$0.59$0.59$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.08$0.28$0.57$0.54$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.24$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.06$0.20$0.42