Civic Intelligence

Learning to Give

990 • Fiscal year 2017 • EIN 61-1479763

Apr 01, 2016 to Mar 31, 2017 • Filed on Nov 14, 2017

Organization Profilewww.learningtogive.org
One S Harbor Dr No 8Grand Haven, MI 49417

(616) 842-7080

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

94th percentile

$280,332

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 58.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

66th percentile

9.4%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

220%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$3,874,072

Up $331,961 (+9.4%) from 2016

Net Assets

Up

$3,874,072

Up $331,961 (+9.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin71st percentile

Revenue

Up

$476,471

Up $327,806 (+220%) from 2016

Expenses

Up

$411,231

Up $183,997 (+81%) from 2016

Net Income

Up

$65,240

Up $143,809 (+183%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,030,707Liabilities 2012: $0Net Assets 2012: $3,030,7072012Assets 2013: $3,365,069Liabilities 2013: $64,299Net Assets 2013: $3,300,7702013Assets 2014: $3,523,892Liabilities 2014: $0Net Assets 2014: $3,523,8922014Assets 2015: $3,753,916Liabilities 2015: $0Net Assets 2015: $3,753,9162015Assets 2016: $3,542,111Liabilities 2016: $0Net Assets 2016: $3,542,1112016Assets 2017: $3,874,072Liabilities 2017: $0Net Assets 2017: $3,874,0722017Assets 2018: $4,037,328Liabilities 2018: $0Net Assets 2018: $4,037,3282018Assets 2019: $3,616,658Liabilities 2019: $0Net Assets 2019: $3,616,6582019Assets 2020: $3,106,633Liabilities 2020: $0Net Assets 2020: $3,106,6332020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2017

Assets$3,874,072
Liabilities$0
Net Assets$3,874,072
Open 2017 Filing

Operations Trend

Revenue Growth96th percentile

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

$500K$0-$500KRevenue 2012: $153,697Expenses 2012: $140,077Net Income 2012: $13,6202012Revenue 2013: $151,329Expenses 2013: $85,521Net Income 2013: $65,8082013Revenue 2014: $135,068Expenses 2014: $236,408Net Income 2014: -$101,3402014Revenue 2015: $381,747Expenses 2015: $194,589Net Income 2015: $187,1582015Revenue 2016: $148,665Expenses 2016: $227,234Net Income 2016: -$78,5692016Revenue 2017: $476,471Expenses 2017: $411,231Net Income 2017: $65,2402017Revenue 2018: $181,207Expenses 2018: $430,147Net Income 2018: -$248,9402018Revenue 2019: $87,989Expenses 2019: $391,912Net Income 2019: -$303,9232019Revenue 2020: $42,913Expenses 2020: $397,311Net Income 2020: -$354,3982020Revenue 2021: $35,832Expenses 2021: $280,797Net Income 2021: -$244,9652021

Highlighted filing

2017

Revenue$476,471
Expenses$411,231
Net Income$65,240
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$476,471
Mission and Program Overview

Mission

Ltg educates k-12 students about the importance of voluntary action for the common good.

Learning to Give (LTG) equips K-12 teachers to educate students as philanthropists with knowledge,skill and action to make a better world. LTG connects students' civic lives to academic learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,194,336$3,343,236▲ $148,900
Land, Buildings, and Equipment, Net$190,319$128,406▼ $61,913
Total Assets$3,542,111$3,874,072▲ $331,961
Other Assets Total$157,456$402,430▲ $244,974
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,000,000$3,000,000→ $0
Temporarily Rstr Net Assets$329,163$674,518▲ $345,355
Unrestricted Net Assets$212,948$199,554▼ $13,394
Total Net Assets Fund Balance$3,542,111$3,874,072▲ $331,961
Total Liabilities and Net Assets / Fund Balance$3,542,111$3,874,072▲ $331,961

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$128,406$154,050$282,456
Other Assets Org$402,430--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$3,194,336-▲ $296,900-$3,343,236
2015$3,451,208-▼ $120,872-$3,194,336
2014$3,499,354-▲ $73,854-$3,451,208
2013$3,181,599-▲ $438,755-$3,499,354
2012$2,892,319-▲ $351,780-$3,181,599
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Derrick FeldmanChair
Dottie JohnsonVice Chair
Angela SeaworthTrustee
Annie HernandezTrustee
Cindy SmithTrustee
Douglas Bitonti StewartTrustee
Dwight BurlingameTrustee
Eleonora Frey ZagelTrustee
Kathyrn AgardTrustee
Mike GoorhouseTrustee
Rachel HutchissonTrustee
Samantha LaskyTrustee
Robert CollierSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$419,592
Program Service Revenue
$26,700
Investment Income
$30,179
Other Revenue
$0
All Other Contributions
$419,592
Change in Net Assets
$65,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,471
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$266,721
Total Revenue per Audited Statements
$743,192
Total Revenue per Form 990
$476,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,716
Salaries, Compensation, and Employee Benefits$158,765
Grants and Similar Amounts Paid$50,750
Total Fundraising Expense$3,182
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$77,829$10,888$3,361$92,078
Depreciation Depletion$80,476$8,942-$89,418
Other Salaries and Wages$25,565$28,909$-644$53,830
Grants to Domestic Orgs$50,750--$50,750
Information Technology$27,795$-933-$26,862
Travel$17,314$479-$17,793
Payroll Taxes$5,527$924$465$6,916
Office Expenses$3,494$1,303-$4,797
Other Employee Benefits$2,787$310-$3,097
Pension Plan Contributions$2,560$284-$2,844
Fees for Services Accounting-$2,092-$2,092
Other Expenses$11,452$1,214-$1,214
All Other Expenses$264--$264
Conferences and Meetings-$116-$116
Total Functional Expenses$349,296$58,753$3,182$411,231

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$411,231
Total Expenses per Audited Statements$411,231
Total Expenses per Form 990$411,231
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Points of Light FoundationWashington, DC501(c)(3)Learning to Give$25,000
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The Council of Michigan Foundations is the sole member of LTG.”

Form 990, Part VI, Section A, line 7A

“The Council of Michigan Foundations approves the appointment of the LTG board of trustees.”

Form 990, Part VI, Section A, line 7B

“The CMF board approves the annual report of LTG at its annual meeting. As part of this report the CMF board would approve any significant changes in the governance structure or actvities of LTG.”

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

“A copy of Form 990 along with a memo highlighting key sections of the form was sent to all trustees prior to filing.”

Form 990, Part VI, Section B, line 12C

“Trustees & key employees are required to fill out a conflict of interest form annually. Management reviews the completed forms and would contact legal counsel if any potential conflicts were noted to determine the appropriate action.”

Form 990, Part VI, Section B, line 15

“In 2015 the CMF board hired Mercer to conduct a compensation review of all supervisory staff. The President of CMF is also the President of LTG.”

Form 990, Part VI, Section C, line 19

“LTG provides copies of Form 1023 and its 990 upon request. As part of the Council of Michigan Foundations'(CMF) consolidated audit report a copy of the audit is available on CMF's website at www.michiganfoundations.org”

Filing and Contact Details

Filer

Filer Name
Learning to Give
EIN
61-1479763
Phone
6168427080
Address
One S Harbor Dr No 8, Grand Haven, MI 49417

Signing Officer

Name
Robert S Collier
Title
President
Phone
6168427080
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert S Collier
Formed
2004
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Rehmann Robson LLC
Address
7124 W Central Ave, Toledo, OH 43617
Preparer
Kerry J Nelson CPA
Phone
4198658118
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“CMF has an audit committee that reviews the results of the annual audit with the auditors. This process has not changed from the prior year. The annual audit includes CMF and the three supporting organizations, which includes Learning to Give.”

Financial Statement Notes

Part X, Line 2:

“Income Taxes CMF and its supporting organizations, MCFV, CMFSO and LTG, are not-for-profit organizations exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and are also exempt from similar state and local taxes. Although the Organization was granted income tax exemption by the Internal Revenue Service, such exemption does not apply to "unrelated business taxable income." Such income, pursuant to the Internal Revenue Code and related regulations, includes investment income. The Organization has been classified as not a private foundation. The Organization analyzes its income tax filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax positions. The Organization treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its management and general expenses. The Organization has evaluated its income tax filing positions for fiscal years 2013 through 2017, the years which remain subject to examination as of March 31, 2017. The Organization concluded that there are no significant uncertain tax positions requiring recognition in the Organization's consolidated financial statements. The Organization does not expect the total amount of unrecognized tax benefits ("UTB") (e.g. tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The Organization does not have any amounts accrued for interest and penalties related to UTBs at March 31, 2017 and 2016, and is not aware of any claims for such amounts by federal or state income tax authorities.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0The TeachOne initiative offered four times a year inspires individual classrooms or whole buildings to simply teach one lesson and take voluntary action. This is an easy entry point to teaching philanthropy and service-learning. Learning to Give offers mini-grants to guide service-learning practice. Small grants between $250-$1,000 pay for transportation, books, or supplies.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Council of Michigan Foundations
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt09015
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt011821
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt051128
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0411231
IRS990ScheduleC/PoliticalExpendituresAmt00
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IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
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IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
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IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/VolunteerHoursCnt0150
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0296900
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03451208
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0402430
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from Council of Michigan Foundations
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0476471
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Taxes CMF and its supporting organizations, MCFV, CMFSO and LTG, are not-for-profit organizations exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and are also exempt from similar state and local taxes. Although the Organization was granted income tax exemption by the Internal Revenue Service, such exemption does not apply to "unrelated business taxable income." Such income, pursuant to the Internal Revenue Code and related regulations, includes investment income. The Organization has been classified as not a private foundation. The Organization analyzes its income tax filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax positions. The Organization treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its management and general expenses. The Organization has evaluated its income tax filing positions for fiscal years 2013 through 2017, the years which remain subject to examination as of March 31, 2017. The Organization concluded that there are no significant uncertain tax positions requiring recognition in the Organization's consolidated financial statements. The Organization does not expect the total amount of unrecognized tax benefits ("UTB") (e.g. tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The Organization does not have any amounts accrued for interest and penalties related to UTBs at March 31, 2017 and 2016, and is not aware of any claims for such amounts by federal or state income tax authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,874,072
Liabilities
$0
Net assets
$3,874,072
Revenue
$476,471
Expenses
$411,231
Net income
$65,240
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.04$0.28$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.04$0.40$0.35
2019Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.62$0.09$0.39$0.30
2018Detailed filing. Detailed filing data is available for this year.$4.04$0.00$4.04$0.18$0.43$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.87$0.00$3.87$0.48$0.41$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$0.15$0.23$0.08
2015Summary only. Only limited summary data is available for this year.$3.75$0.00$3.75$0.38$0.19$0.19
2014Summary only. Only limited summary data is available for this year.$3.52$0.00$3.52$0.14$0.24$0.10
2013Summary only. Only limited summary data is available for this year.$3.37$0.06$3.30$0.15$0.09$0.07
2012Summary only. Only limited summary data is available for this year.$3.03$0.00$3.03$0.15$0.14$0.01