Civic Intelligence

Learning on the Log LLC

990 • Fiscal year 2014 • EIN 58-2612224

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 23, 2015

9 Dunwoody ParkAtlanta, GA 30338

(404) 579-3048

Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

9th percentile

-39%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$50,500

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

5th percentile

-69%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$60,029

Down $132,739 (-69%) from 2013

Net Assets

Down

$0

Down $135,015 (-100%) from 2013

Liabilities

Up

$60,029

Up $2,276 (+3.9%) from 2013

Revenue

Down

$248,279

Down $85,386 (-26%) from 2013

Expenses

Down

$345,751

Down $94,354 (-21%) from 2013

Net Income

Up

-$97,472

Up $8,968 (+8.4%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $106,531Liabilities 2010: $1,568Net Assets 2010: $104,9632010Assets 2011: $120,330Liabilities 2011: $0Net Assets 2011: $120,3302011Assets 2012: $214,775Liabilities 2012: $45,262Net Assets 2012: $169,5132012Assets 2013: $192,768Liabilities 2013: $57,753Net Assets 2013: $135,0152013Assets 2014: $60,029Liabilities 2014: $60,029Net Assets 2014: $02014Assets 2015: $52,177Liabilities 2015: $18,432Net Assets 2015: $33,7452015Assets 2016: $42,665Liabilities 2016: $4,409Net Assets 2016: $38,2562016Assets 2017: $31,296Liabilities 2017: $0Net Assets 2017: $31,2962017Assets 2018: $20,953Liabilities 2018: $3,050Net Assets 2018: $17,9032018Assets 2019: $8,135Liabilities 2019: $5,378Net Assets 2019: $2,7572019Assets 2020: $8,819Liabilities 2020: $5,167Net Assets 2020: $3,6522020Assets 2021: $64,137Liabilities 2021: $0Net Assets 2021: $64,1372021Assets 2022: $171,630Liabilities 2022: $0Net Assets 2022: $171,6302022Assets 2023: $312,338Liabilities 2023: $0Net Assets 2023: $312,3382023Assets 2024: $347,276Liabilities 2024: $1,378Net Assets 2024: $345,8982024

Highlighted filing

2014

Assets$60,029
Liabilities$60,029
Net Assets$0

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $294,8312010Expenses 2011: $264,4672011Expenses 2012: $397,7922012Revenue 2013: $333,665Expenses 2013: $440,105Net Income 2013: -$106,4402013Revenue 2014: $248,279Expenses 2014: $345,751Net Income 2014: -$97,4722014Revenue 2015: $281,764Expenses 2015: $283,018Net Income 2015: -$1,2542015Revenue 2016: $161,398Expenses 2016: $156,887Net Income 2016: $4,5112016Revenue 2017: $152,520Expenses 2017: $144,729Net Income 2017: $7,7912017Revenue 2018: $139,850Expenses 2018: $128,857Net Income 2018: $10,9932018Revenue 2019: $198,899Expenses 2019: $196,142Net Income 2019: $2,7572019Revenue 2020: $223,279Expenses 2020: $222,384Net Income 2020: $8952020Revenue 2021: $229,902Expenses 2021: $169,417Net Income 2021: $60,4852021Revenue 2022: $230,448Expenses 2022: $122,955Net Income 2022: $107,4932022Revenue 2023: $308,338Expenses 2023: $167,630Net Income 2023: $140,7082023Revenue 2024: $292,874Expenses 2024: $187,915Net Income 2024: $104,9592024

Highlighted filing

2014

Revenue$248,279
Expenses$345,751
Net Income-$97,472
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 23, 2015
Return Version
2014v5.0
Gross Receipts
$248,279
Mission and Program Overview

Mission

Programs for special needs children

Providing assistance to special needs children utilizing recreational activities to promote sensory regulation motor skills and social interaction

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$54,754--
Land, Buildings, and Equipment, Net-$45,262-
Savings and Temporary Cash Investments-$8,885-
Accounts Receivable-$3,907-
Cash and Non-Interest-Bearing Accounts-$1,975-
Total Assets$0$60,029▲ $60,029
Liabilities
Accounts Payable and Accrued Expenses-$60,029-
Total Liabilities$0$60,029▲ $60,029
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$60,029▲ $60,029
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Armann FengerCEOFT$50,500$50,500
Revenue and Support

Revenue Composition

Contributions and Grants
$12,647
Program Service Revenue
$224,391
Investment Income
$24
Other Revenue
$11,217
All Other Contributions
$12,647
Change in Net Assets
$-97,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$179,265
Other Expenses$166,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,388--$117,388
Other Expenses$51,919$608-$51,919
Current Officers, Directors, Trustees, and Key Employees$50,500--$50,500
Occupancy$35,551$8,319-$43,870
All Other Expenses$15,398$5,468-$25,460
Insurance$15,324--$15,324
Payroll Taxes$11,377--$11,377
Depreciation Depletion---$5,796
Office Expenses$1,577$676-$2,253
Interest$1,368--$1,368
Information Technology$1,070--$1,070
Advertising$600--$600
Total Functional Expenses$320,290$15,071$0$345,751
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
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
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
Filing and Contact Details

Filer

Filer Name
Learning on the Log
EIN
58-2612224
In Care Of
% ARMANN FENGER
Phone
4045793048
Address
9 DUNWOODY PARK, ATLANTA, GA 30338
Doing Business As
Learning on the Log

Signing Officer

Name
Armann Fenger
Title
CEO
Phone
4045793048
Signed
2015-03-23

Organization Details

Formed
2001
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
0
Employees
7

Preparer

Firm
H and R Block
Address
4768 ASHFORD DUNWOODY RD, DUNWOODY, GA 30338
Preparer
Kim Yung
Phone
7703969218
Supplemental Narrative

Additional Explanations

Form 990 Part III Line 4A

All other accomplishment provide special needs children a safe and nurturing learning environment will assist the children with the following challenges

Part III Line 4A

All other accomplishment provide special needs children a safe and nurturing learning environment will assist the children with the following challenges relating and interacting with peers and adults strenghens motor planning motor movement and sensory regulation

Part III Line 4A

All other accomplishment provide special needs children a safe and nurturing learning environment will assist the children with the following challenges relating and interacting with peers and adults strenghens motor planning motor movement and sensory regulation increase abd maintain a high level of self esteem and self worth

Part III Line 4A

All other accomplishment provide special needs children a safe and nurturing learning environment will assist the children with the following challenges relating and interacting with peers and adults strenghens motor planning motor movement and sensory regulation increase abd maintain a high level of self esteem and self worth the programs use activities that strenghten the childrens gross and fine motor skills

Part III Line 4A

All other accomplishment provide special needs children a safe and nurturing learning environment will assist the children with the following challenges relating and interacting with peers and adults strenghens motor planning motor movement and sensory regulation increase abd maintain a high level of self esteem and self worth the programs use activities that strenghten the childrens gross and fine motor skills learning onthe log will encourage them to interact with each other and to provide emotional support to one another

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OTHER ACCOMPLISHMENT PROVIDE SPECIAL NEEDS CHILDREN A SAFE AND NURTURING LEARNING ENVIRONMENT WILL ASSIST THE CHILDREN WITH THE FOLLOWING CHALLENGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OTHER ACCOMPLISHMENT PROVIDE SPECIAL NEEDS CHILDREN A SAFE AND NURTURING LEARNING ENVIRONMENT WILL ASSIST THE CHILDREN WITH THE FOLLOWING CHALLENGES RELATING AND INTERACTING WITH PEERS AND ADULTS STRENGHENS MOTOR PLANNING MOTOR MOVEMENT AND SENSORY REGULATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OTHER ACCOMPLISHMENT PROVIDE SPECIAL NEEDS CHILDREN A SAFE AND NURTURING LEARNING ENVIRONMENT WILL ASSIST THE CHILDREN WITH THE FOLLOWING CHALLENGES RELATING AND INTERACTING WITH PEERS AND ADULTS STRENGHENS MOTOR PLANNING MOTOR MOVEMENT AND SENSORY REGULATION INCREASE ABD MAINTAIN A HIGH LEVEL OF SELF ESTEEM AND SELF WORTH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER ACCOMPLISHMENT PROVIDE SPECIAL NEEDS CHILDREN A SAFE AND NURTURING LEARNING ENVIRONMENT WILL ASSIST THE CHILDREN WITH THE FOLLOWING CHALLENGES RELATING AND INTERACTING WITH PEERS AND ADULTS STRENGHENS MOTOR PLANNING MOTOR MOVEMENT AND SENSORY REGULATION INCREASE ABD MAINTAIN A HIGH LEVEL OF SELF ESTEEM AND SELF WORTH THE PROGRAMS USE ACTIVITIES THAT STRENGHTEN THE CHILDRENS GROSS AND FINE MOTOR SKILLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OTHER ACCOMPLISHMENT PROVIDE SPECIAL NEEDS CHILDREN A SAFE AND NURTURING LEARNING ENVIRONMENT WILL ASSIST THE CHILDREN WITH THE FOLLOWING CHALLENGES RELATING AND INTERACTING WITH PEERS AND ADULTS STRENGHENS MOTOR PLANNING MOTOR MOVEMENT AND SENSORY REGULATION INCREASE ABD MAINTAIN A HIGH LEVEL OF SELF ESTEEM AND SELF WORTH THE PROGRAMS USE ACTIVITIES THAT STRENGHTEN THE CHILDRENS GROSS AND FINE MOTOR SKILLS LEARNING ONTHE LOG WILL ENCOURAGE THEM TO INTERACT WITH EACH OTHER AND TO PROVIDE EMOTIONAL SUPPORT TO ONE ANOTHER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART III LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART III LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART III LINE 4A
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IRS990/USAddress/AddressLine1Txt09 DUNWOODY PARK STE 133
IRS990/USAddress/CityNm0Atlanta
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030338
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWWLEARNINGONTHELOGCOM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ARMANN FENGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04045793048
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING ON THE LOG
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0582612224
ReturnHeader/Filer/InCareOfNm0% ARMANN FENGER
ReturnHeader/Filer/PhoneNum04045793048
ReturnHeader/Filer/USAddress/AddressLine1Txt09 DUNWOODY PARK
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04768 ASHFORD DUNWOODY RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUNWOODY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030338
ReturnHeader/PreparerPersonGrp/PhoneNum07703969218
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kim Yung
ReturnHeader/ReturnTs02015-05-27T22:06:36Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.01$3.46$2.93$1.88$1.05
2023Summary only. Only limited summary data is available for this year.$3.12$0.00$3.12$3.08$1.68$1.41
2022Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$2.30$1.23$1.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$2.30$1.69$0.60
2020Summary only. Only limited summary data is available for this year.$0.09$0.05$0.04$2.23$2.22$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.05$0.03$1.99$1.96$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.03$0.18$1.40$1.29$0.11
2017Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$1.53$1.45$0.08
2016Summary only. Only limited summary data is available for this year.$0.43$0.04$0.38$1.61$1.57$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.18$0.34$2.82$2.83$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.60$0.00$2.48$3.46$0.97
2013Summary only. Only limited summary data is available for this year.$1.93$0.58$1.35$3.34$4.40$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.45$1.70$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$2.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.02$1.05$2.95