Civic Intelligence

C&M Learning Center Inc.

990 • Fiscal year 2023 • EIN 57-1125111

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

Organization Profile
227 Cherry Hill RdOrangeburg, SC 29115

(803) 535-4142

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

99th percentile

16.71x

Higher debt load relative to revenue than 99% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

2nd percentile

-499%

Higher net margin than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-91%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2023

Net Assets

Flat

-$162,194

Flat from 2023

Liabilities

Flat

$162,194

Flat from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin2nd percentile

Revenue

Flat

$9,706

Flat from 2023

Expenses

Flat

$58,176

Flat from 2023

Net Income

Flat

-$48,470

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$100K$0-$100K-$200KAssets 2010: $0Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $79Liabilities 2011: $0Net Assets 2011: $792011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $1,989Liabilities 2014: $0Net Assets 2014: $1,9892014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $1,386Liabilities 2017: $0Net Assets 2017: $1,3862017Assets 2018: $424Liabilities 2018: $0Net Assets 2018: $4242018Assets 2019: $953Liabilities 2019: $0Net Assets 2019: $9532019Assets 2020: $0Liabilities 2020: $22,288Net Assets 2020: -$22,2882020Assets 2021: $0Liabilities 2021: $78,569Net Assets 2021: -$78,5692021Assets 2022: $0Liabilities 2022: $113,724Net Assets 2022: -$113,7242022Assets 2023: $0Liabilities 2023: $162,194Net Assets 2023: -$162,1942023Assets 2023: $0Liabilities 2023: $162,194Net Assets 2023: -$162,1942023

Highlighted filing

2023

Assets$0
Liabilities$162,194
Net Assets-$162,194
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $73,517Expenses 2010: $73,517Net Income 2010: $02010Revenue 2011: $162,924Expenses 2011: $162,845Net Income 2011: $792011Revenue 2012: $181,295Expenses 2012: $181,374Net Income 2012: -$792012Revenue 2013: $337,053Expenses 2013: $337,053Net Income 2013: $02013Revenue 2014: $243,697Expenses 2014: $241,708Net Income 2014: $1,9892014Revenue 2015: $105,453Expenses 2015: $107,442Net Income 2015: -$1,9892015Revenue 2016: $77,815Expenses 2016: $77,815Net Income 2016: $02016Revenue 2017: $96,372Expenses 2017: $94,986Net Income 2017: $1,3862017Revenue 2018: $89,724Expenses 2018: $90,686Net Income 2018: -$9622018Revenue 2019: $86,275Expenses 2019: $85,746Net Income 2019: $5292019Revenue 2020: $53,638Expenses 2020: $76,879Net Income 2020: -$23,2412020Revenue 2021: $53,421Expenses 2021: $109,702Net Income 2021: -$56,2812021Revenue 2022: $102,339Expenses 2022: $102,339Net Income 2022: $02022Revenue 2023: $9,706Expenses 2023: $58,176Net Income 2023: -$48,4702023Revenue 2023: $9,706Expenses 2023: $58,176Net Income 2023: -$48,4702023

Highlighted filing

2023

Revenue$9,706
Expenses$58,176
Net Income-$48,470
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.1
Gross Receipts
$9,706
Mission and Program Overview

Mission

To Aid students by providing classroom instruction to enhance academic skills required by grade level and standardize test.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-113,724$-162,194▼ $48,470
Total Assets$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$94,224$142,694▲ $48,470
Mortgage Notes Payable Secured by Investment Property$19,500$19,500→ $0
Total Liabilities$113,724$162,194▲ $48,470
Net Assets / Fund Balance
Total Net Assets Fund Balance$-113,724$-162,194▼ $48,470
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
George E CroslandChairman
Faith ArthurVice Chairman
Albert UlmerAsst Director
Debra UlmerExecutive DIRECTOR
Lawrence KeittLegal Counselor
Kendrick ArthurSecretary
Bernard WescottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,381
Investment Income
$0
Other Revenue
$7,325
Change in Net Assets
$-48,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$58,176
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
All Other Expenses$6,000$20,243-$26,243
Fees for Services Other-$12,387-$12,387
Other Expenses$2,419$11,603-$11,603
Office Expenses-$3,656-$3,656
Fees for Services Accounting-$713-$713
Total Functional Expenses$8,419$49,757$0$58,176
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
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
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 governing body review Part VI line 11

“Form 990 is presented to the president and is reviewed by the board as deemed necessary Review will be conducted on a as needed basis”

Governing documents etc available to public Part VI line 19

“Documents are made available to the public on a as needed basis”

Filing and Contact Details

Filer

Filer Name
C & M Learning Center
EIN
57-1125111
Address
227 CHERRY HILL RD, ORANGEBURG, SC 29115
Doing Business As
Debra Ulmer

Signing Officer

Name
Debra Ulmer
Title
Executive DIREC
Phone
8035354142
Signed
2024-09-23
Discuss with paid preparer
No

Organization Details

Principal Officer
Debra Ulmer
Formed
2003
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Pinckneys Tax Service
Address
612 Dogwood Ln, Cayce, SC 29033
Preparer
Raymond Pinckney
Phone
8037392032
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Loan From the director to cover Expenses ($48,470)”

List of other fees for services expenses Part IX line 11G

“Insurance”

List of other expenses Part IX line 24E

“Repairs and MaintPostageTelephoneEquipment Rental”

Raw XML Appendix323 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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ReturnHeader/Filer/BusinessNameControlTxt0C&ML
ReturnHeader/Filer/EIN0571125111
ReturnHeader/Filer/USAddress/AddressLine1Txt0227 CHERRY HILL RD
ReturnHeader/Filer/USAddress/CityNm0ORANGEBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029115
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571075046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pinckneys Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0612 Dogwood Ln
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cayce
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029033
ReturnHeader/PreparerPersonGrp/PhoneNum08037392032
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Raymond Pinckney
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-30T11:09:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$162,194
Net assets
-$162,194
Revenue
$9,706
Expenses
$58,176
Net income
-$48,470
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$1.62$1.62$0.10$0.58$0.48
2023Summary only. Only limited summary data is available for this year.$0.00$1.62$1.62$0.10$0.58$0.48
2022Summary only. Only limited summary data is available for this year.$0.00$1.14$1.14$1.02$1.02$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.79$0.79$0.53$1.10$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.22$0.22$0.54$0.77$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.86$0.86$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.90$0.91$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.96$0.95$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.78$0.78$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.05$1.07$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$2.44$2.42$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$3.37$3.37$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.81$1.81$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.63$1.63$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.74$0.74$0.00