Civic Intelligence

Rhema Christian Learning Center

EIN 72-1509264 • 501(c)3 • Baton Rouge, LA

Baton Rouge, LA
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

56th percentile

7.5%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-0.2%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$247,328

Down $305,511 (-55%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$247,328

Down $305,511 (-55%) from 2023

Revenue

Down

$674,591

Down $350,221 (-34%) from 2023

Expenses

Down

$939,050

Down $8,640 (-0.9%) from 2023

Net Income

Down

-$264,459

Down $341,581 (-443%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $296Liabilities 2010: $33,018Net Assets 2010: -$32,7222010Assets 2011: $5,642Liabilities 2011: $34,023Net Assets 2011: -$28,3812011Assets 2012: $961Liabilities 2012: $40,413Net Assets 2012: -$39,4522012Assets 2013: $4,467Liabilities 2013: $0Net Assets 2013: $4,4672013Assets 2014: $900,193Liabilities 2014: $5,288Net Assets 2014: $894,9052014Assets 2015: $5,817Liabilities 2015: $0Net Assets 2015: $5,8172015Assets 2016: $21,621Liabilities 2016: $0Net Assets 2016: $21,6212016Assets 2017: $43,604Liabilities 2017: $0Net Assets 2017: $43,6042017Assets 2018: $21,331Liabilities 2018: $0Net Assets 2018: $21,3312018Assets 2019: $14,490Liabilities 2019: $0Net Assets 2019: $14,4902019Assets 2020: $179,107Liabilities 2020: $0Net Assets 2020: $179,1072020Assets 2021: $317,799Liabilities 2021: $0Net Assets 2021: $317,7992021Assets 2022: $476,677Liabilities 2022: $0Net Assets 2022: $476,6772022Assets 2023: $552,839Liabilities 2023: $0Net Assets 2023: $552,8392023Assets 2024: $247,328Liabilities 2024: $0Net Assets 2024: $247,3282024

Highlighted filing

2024

Assets$247,328
Liabilities$0
Net Assets$247,328

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $321,695Expenses 2010: $270,954Net Income 2010: $50,7412010Revenue 2011: $348,684Expenses 2011: $360,081Net Income 2011: -$11,3972011Revenue 2012: $354,662Expenses 2012: $365,733Net Income 2012: -$11,0712012Revenue 2013: $389,232Expenses 2013: $388,086Net Income 2013: $1,1462013Revenue 2014: $365,210Expenses 2014: $357,379Net Income 2014: $7,8312014Revenue 2015: $392,210Expenses 2015: $390,298Net Income 2015: $1,9122015Revenue 2016: $456,338Expenses 2016: $440,534Net Income 2016: $15,8042016Revenue 2017: $599,843Expenses 2017: $577,860Net Income 2017: $21,9832017Revenue 2018: $556,313Expenses 2018: $586,382Net Income 2018: -$30,0692018Revenue 2019: $480,596Expenses 2019: $487,347Net Income 2019: -$6,7512019Revenue 2020: $685,090Expenses 2020: $532,509Net Income 2020: $152,5812020Revenue 2021: $1,146,749Expenses 2021: $992,033Net Income 2021: $154,7162021Revenue 2022: $1,026,657Expenses 2022: $852,331Net Income 2022: $174,3262022Revenue 2023: $1,024,812Expenses 2023: $947,690Net Income 2023: $77,1222023Revenue 2024: $674,591Expenses 2024: $939,050Net Income 2024: -$264,4592024

Highlighted filing

2024

Revenue$674,591
Expenses$939,050
Net Income-$264,459

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$0.67$0.94$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$0.55$1.02$0.95$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$1.03$0.85$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$1.15$0.99$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.69$0.53$0.15
2019Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.48$0.49$0.01
2018Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.56$0.59$0.03
2017Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.60$0.58$0.02
2016Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.46$0.44$0.02
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.39$0.39$0.00
2014Summary only. Only limited summary data is available for this year.$0.90$0.01$0.89$0.37$0.36$0.01
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.39$0.39$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.04$0.04$0.35$0.37$0.01
2011Summary only. Only limited summary data is available for this year.$0.01$0.03$0.03$0.35$0.36$0.01
2010Summary only. Only limited summary data is available for this year.$0.00$0.03$0.03$0.32$0.27$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$674,591
Mission and Program Overview

Mission

To provide quality daycare/educatiional services to low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$522,676$192,515▼ $330,161
Land, Buildings, and Equipment, Net$29,979$54,279▲ $24,300
Accounts Receivable$184$534▲ $350
Total Assets$552,839$247,328▼ $305,511
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$552,839$247,328▼ $305,511
Total Net Assets Fund Balance$552,839$247,328▼ $305,511
Total Liabilities and Net Assets / Fund Balance$552,839$247,328▼ $305,511

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$54,279-$54,279
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wilbert ScottOfficer-$62,052$62,052
Karen InnisPresidentFT$61,178$61,178
Jazzmin WadeOfficerPT$19,030$19,030
Revenue and Support

Revenue Composition

Contributions and Grants
$70,502
Program Service Revenue
$603,862
Investment Income
$0
Other Revenue
$227
Change in Net Assets
$-264,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$587,068
Other Expenses$351,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$444,808--$444,808
Current Officers, Directors, Trustees, and Key Employees-$142,260-$142,260
Other Expenses$90,010--$90,010
Insurance$65,059--$65,059
Office Expenses-$49,312-$49,312
Travel$7,577--$7,577
Fees for Services Accounting-$7,552-$7,552
Conferences and Meetings-$3,120-$3,120
Total Functional Expenses$736,806$202,244$0$939,050
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 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
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

Officer directors etc family relationship Part VI line 2

Board member wilbert scott is the father of karen innis

Form 990 governing body review Part VI line 11

The 990 is presented to the governing board at the regular scheduled meeting each year. Each year member reviews the 990 along with year end financial report. If majority of members agree with the 990 report is approved and recorded in writing to the minutes. If revisions have to be made they are reported to the accountant for apprrpriate changes.

Conflict of interest policy compliance Part VI line 12C

All employees are provided an employee handbook containing all policies of the organization.each year employees are required to review policies of the program during orientation. The conflict of interest written policy requires employees to provide written representation regarding the existence or when their may appear to exist a conflict. It is required that these written representations be reviewed by management and the board when present to determine effect on operations.

CEO executive director top management comp Part VI line 15A

All salaries of the organization are presented to the board during budget approval.the majority of the board has to approve compensation of employees.

Other officer or key employee compensation Part VI line 15B

All salaries of the organization are presented to the board during budget approval. The majority of the board has to approve compensation of employees.

Governing documents etc available to public Part VI line 19

Part vi c(19) all policies of the organization are available to public upon request.

Filing and Contact Details

Filer

Filer Name
Rhema Christian Learning Center
EIN
72-1509264
In Care Of
% KAREN INNIS
Phone
2253555570
Address
7850 PLANK ROAD, Baton Rouge, LA 70811

Signing Officer

Name
Karen Innis
Title
President
Phone
2253555570
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Innis
Formed
2001
Legal Domicile
La
Voting Board Members
3
Independent Board Members
3
Employees
29

Preparer

Firm
New Era Tax Services
Address
7715 TOM DRIVE SUITE D, BATON ROUGE, LA 70806
Preparer
Charles Wopara
Phone
2259253020
Raw XML Appendix321 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
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IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0KAREN ENNIS
IRS990/BooksInCareOfDetail/PhoneNum02253555570
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07850 PLANK ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0Baton Rouge
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IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0142260
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IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03120
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IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07552
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0WILBERT SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN INNIS
IRS990/Form990PartVIISectionAGrp/PersonNm2JAZZMIN WADE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt062052
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt161178
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt219030
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt070502
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0674591
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt065059
IRS990/InsuranceGrp/TotalAmt065059
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029979
IRS990/LandBldgEquipBasisNetGrp/EOYAmt054279
IRS990/LandBldgEquipCostOrOtherBssAmt054279
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE QUALITY DAYCARE/EDUCATIIONAL SERVICES TO LOW INCOME FAMILIES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0552839
IRS990/NetAssetsOrFundBalancesEOYAmt0247328
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0552839
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0247328
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt049312
IRS990/OfficeExpensesGrp/TotalAmt049312
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1FACILITIES AND EQUIPMENT REP
IRS990/OtherExpensesGrp/Desc2CHILDREN MEALS AND SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt020201
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0227
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0444808
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KAREN INNIS
IRS990/PriorPeriodAdjustmentsAmt0-41052
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBER WILBERT SCOTT IS THE FATHER OF KAREN INNIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PRESENTED TO THE GOVERNING BOARD AT THE REGULAR SCHEDULED MEETING EACH YEAR. EACH YEAR MEMBER REVIEWS THE 990 ALONG WITH YEAR END FINANCIAL REPORT. IF MAJORITY OF MEMBERS AGREE WITH THE 990 REPORT IS APPROVED AND RECORDED IN WRITING TO THE MINUTES. IF REVISIONS HAVE TO BE MADE THEY ARE REPORTED TO THE ACCOUNTANT FOR APPRRPRIATE CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL EMPLOYEES ARE PROVIDED AN EMPLOYEE HANDBOOK CONTAINING ALL POLICIES OF THE ORGANIZATION.EACH YEAR EMPLOYEES ARE REQUIRED TO REVIEW POLICIES OF THE PROGRAM DURING ORIENTATION. THE CONFLICT OF INTEREST WRITTEN POLICY REQUIRES EMPLOYEES TO PROVIDE WRITTEN REPRESENTATION REGARDING THE EXISTENCE OR WHEN THEIR MAY APPEAR TO EXIST A CONFLICT. IT IS REQUIRED THAT THESE WRITTEN REPRESENTATIONS BE REVIEWED BY MANAGEMENT AND THE BOARD WHEN PRESENT TO DETERMINE EFFECT ON OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SALARIES OF THE ORGANIZATION ARE PRESENTED TO THE BOARD DURING BUDGET APPROVAL.THE MAJORITY OF THE BOARD HAS TO APPROVE COMPENSATION OF EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES OF THE ORGANIZATION ARE PRESENTED TO THE BOARD DURING BUDGET APPROVAL. THE MAJORITY OF THE BOARD HAS TO APPROVE COMPENSATION OF EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART VI C(19) ALL POLICIES OF THE ORGANIZATION ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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