Civic Intelligence

Center for Learning & Development

990 • Fiscal year 2015 • EIN 74-2687080

Sep 01, 2015 to Sep 30, 2015 • Filed on Jul 11, 2016

601 Saratoga DriveRobinson, TX 76706

(254) 640-0217

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $631,435 (-100%) from 2014

Net Assets

Down

$0

Down $603,585 (-100%) from 2014

Liabilities

Down

$0

Down $27,850 (-100%) from 2014

Revenue And Expenses

Revenue

Down

$40

Down $508,591 (-100%) from 2014

Expenses

Down

$5,057

Down $578,587 (-99%) from 2014

Net Income

Up

-$5,017

Up $69,996 (+93%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,016,557Liabilities 2010: $126,584Net Assets 2010: $889,9732010Assets 2011: $931,553Liabilities 2011: $98,112Net Assets 2011: $833,4412011Assets 2012: $872,386Liabilities 2012: $47,182Net Assets 2012: $825,2042012Assets 2013: $719,044Liabilities 2013: $40,445Net Assets 2013: $678,5992013Assets 2014: $631,435Liabilities 2014: $27,850Net Assets 2014: $603,5852014Assets 2015: $261,063Liabilities 2015: $2,276Net Assets 2015: $258,7872015Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $595,6142010Revenue 2011: $463,753Expenses 2011: $520,284Net Income 2011: -$56,5312011Expenses 2012: $551,9982012Expenses 2013: $559,1242013Revenue 2014: $508,631Expenses 2014: $583,644Net Income 2014: -$75,0132014Revenue 2015: $204,577Expenses 2015: $549,376Net Income 2015: -$344,7992015Revenue 2015: $40Expenses 2015: $5,057Net Income 2015: -$5,0172015

Highlighted filing

2015

Revenue$40
Expenses$5,057
Net Income-$5,017
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Sep 30, 2015
Signed
Jul 11, 2016
Return Version
2015v2.1
Gross Receipts
$40
Mission and Program Overview

Mission

The center for learning & development exists to pursue better strategies which support children through the challenges of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$244,881$0▼ $244,881
Cash and Non-Interest-Bearing Accounts$9,140$0▼ $9,140
Accounts Receivable$7,042$0▼ $7,042
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$261,063$0▼ $261,063
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,276--
Total Liabilities$2,276$0▼ $2,276
Net Assets / Fund Balance
Unrestricted Net Assets$258,787$0▼ $258,787
Total Net Assets Fund Balance$258,787$0▼ $258,787
Total Liabilities and Net Assets / Fund Balance$261,063$0▼ $261,063
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon BlanchardExecutive DirectorFT$26,635$26,635
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$40
Other Revenue
$0
Change in Net Assets
$-5,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,324
Salaries, Compensation, and Employee Benefits$1,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$3,200-$3,200
Other Salaries and Wages-$1,610-$1,610
Office Expenses-$124-$124
Payroll Taxes-$123-$123
Total Functional Expenses$0$5,057$0$5,057
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11

The 990 is reviewed by the cld financial committee for review. The cld financial committee presents the 990 to the cld board of directors for change/approval prior to its submission to the irs.

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

Each officer, director, employee or other person/entity ("person") associated with the center for learning & development (cld) is required annually to certify that he or she either has no conflict of interest or has disclosed any potential conflict of interest. This policy is carried out in the following manner: each person is provided a list of major vendors and customers by the cld's business manager for review and asked to disclose in writing any potential conflicts of interest. These conflicts of interest are documented in the accounting records by the business manager. From that point forward, it is each person's responsibility to abstain from voting or decision making with regard to a business transaction where a conflict of interest has been noted or as one may arise.

Form 990, Part VI, Section B, Line 15

Management presents the salary history, comparable salaries for these positions, and recommendations for salaries within budgetary constraints to the organization's finance committee. The committee can then determine to make increases or decreases based on their expertise and judgment. The salary recommendations are then presented to the full board along with the proposed budget for their approval.

Form 990, Part VI, Section C, Line 19

The organization makes all governing documents available upon request.

Form 990, Part VII

Sharon blanchard - 13885 woodway drive, woodway, tx 76712. Cindi moore - 8011 ridge point drive, waco, tx 76712. Susan josephs - 3717 herwol avenue, waco, tx 76710. Anastacia loa - 2697 country spring road, lorena, tx 76655. Gary williams - 14034 horseshoe circle, woodway, tx 76712. David burns - 285 settler's creek, waco, tx 76712. Jason craig - 710 n 64th street, waco, tx 76710. Kerrie hanna-inactive 6/15 - 6125 bosque blvd, waco, tx 76710. Harry harelik - 1400 college drive, waco, tx 76708. Charles langlotz (dec'd) - 10817 sierra west drive, waco, tx 76712. Alfredo loredo-inactive 6/15 - 501 franklin ave, waco, tx 76703-0027. Kris kaiser olson - 3708 chimney ridge drive, waco, tx 76708. Dae vasek-inactive 6/15 - one bear place #97204, waco, tx 76710. Fernando villarreal-inactive 6/15 - 1800 richter ave, waco, tx 76711. Sherri whitfield-inactive 6/15 - 120 woodhew drive, waco, tx 76712.

Filing and Contact Details

Filer

Filer Name
Center for Learning & Development
EIN
74-2687080
Phone
2546400217
Address
601 SARATOGA DRIVE, ROBINSON, TX 76706

Signing Officer

Name
Sharon Blanchard
Title
Executive Director
Phone
2546400217
Signed
2016-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Blanchard
Formed
1993
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
0

Preparer

Firm
Pattillo Brown & Hill Llp
Address
P O BOX 20725, WACO, TX 76702-0725
Preparer
Sharon M Herwald CPA
Phone
2547724901
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of assets to waco foundation -253,770.

Form 990, Part XII, Line 2C

The process for oversight and selection has not changed from the prior year.

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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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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06447
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08731
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt023102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt048805
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0148660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0132329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0196830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0526624
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03541
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06447
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08731
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt023102
IRS990ScheduleA/InvestmentIncomeCYPct00.01360
IRS990ScheduleA/InvestmentIncomePYPct00.01660
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0165
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0165
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0330
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01100
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93990
IRS990ScheduleA/PublicSupportPY509Pct00.90850
IRS990ScheduleA/PublicSupportTotal509Amt01593982
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02805
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt012553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt033341
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt028678
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt077377
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt02805
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt012553
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt033341
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt028678
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt077377
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0226174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0504084
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0406072
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0535029
IRS990ScheduleA/Total509Grp/TotalAmt01671359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0230980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0508632
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0412519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0543760
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01695891
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRANSFER OF CASH TO WACO FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0WACO FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-09-11
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0746054628
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0253770
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01105 WOODED ACRES STE 701
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WACO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd076710
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE CLD FINANCIAL COMMITTEE FOR REVIEW. THE CLD FINANCIAL COMMITTEE PRESENTS THE 990 TO THE CLD BOARD OF DIRECTORS FOR CHANGE/APPROVAL PRIOR TO ITS SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH OFFICER, DIRECTOR, EMPLOYEE OR OTHER PERSON/ENTITY ("PERSON") ASSOCIATED WITH THE CENTER FOR LEARNING & DEVELOPMENT (CLD) IS REQUIRED ANNUALLY TO CERTIFY THAT HE OR SHE EITHER HAS NO CONFLICT OF INTEREST OR HAS DISCLOSED ANY POTENTIAL CONFLICT OF INTEREST. THIS POLICY IS CARRIED OUT IN THE FOLLOWING MANNER: EACH PERSON IS PROVIDED A LIST OF MAJOR VENDORS AND CUSTOMERS BY THE CLD'S BUSINESS MANAGER FOR REVIEW AND ASKED TO DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST. THESE CONFLICTS OF INTEREST ARE DOCUMENTED IN THE ACCOUNTING RECORDS BY THE BUSINESS MANAGER. FROM THAT POINT FORWARD, IT IS EACH PERSON'S RESPONSIBILITY TO ABSTAIN FROM VOTING OR DECISION MAKING WITH REGARD TO A BUSINESS TRANSACTION WHERE A CONFLICT OF INTEREST HAS BEEN NOTED OR AS ONE MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT PRESENTS THE SALARY HISTORY, COMPARABLE SALARIES FOR THESE POSITIONS, AND RECOMMENDATIONS FOR SALARIES WITHIN BUDGETARY CONSTRAINTS TO THE ORGANIZATION'S FINANCE COMMITTEE. THE COMMITTEE CAN THEN DETERMINE TO MAKE INCREASES OR DECREASES BASED ON THEIR EXPERTISE AND JUDGMENT. THE SALARY RECOMMENDATIONS ARE THEN PRESENTED TO THE FULL BOARD ALONG WITH THE PROPOSED BUDGET FOR THEIR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SHARON BLANCHARD - 13885 WOODWAY DRIVE, WOODWAY, TX 76712. CINDI MOORE - 8011 RIDGE POINT DRIVE, WACO, TX 76712. SUSAN JOSEPHS - 3717 HERWOL AVENUE, WACO, TX 76710. ANASTACIA LOA - 2697 COUNTRY SPRING ROAD, LORENA, TX 76655. GARY WILLIAMS - 14034 HORSESHOE CIRCLE, WOODWAY, TX 76712. DAVID BURNS - 285 SETTLER'S CREEK, WACO, TX 76712. JASON CRAIG - 710 N 64TH STREET, WACO, TX 76710. KERRIE HANNA-INACTIVE 6/15 - 6125 BOSQUE BLVD, WACO, TX 76710. HARRY HARELIK - 1400 COLLEGE DRIVE, WACO, TX 76708. CHARLES LANGLOTZ (DEC'D) - 10817 SIERRA WEST DRIVE, WACO, TX 76712. ALFREDO LOREDO-INACTIVE 6/15 - 501 FRANKLIN AVE, WACO, TX 76703-0027. KRIS KAISER OLSON - 3708 CHIMNEY RIDGE DRIVE, WACO, TX 76708. DAE VASEK-INACTIVE 6/15 - ONE BEAR PLACE #97204, WACO, TX 76710. FERNANDO VILLARREAL-INACTIVE 6/15 - 1800 RICHTER AVE, WACO, TX 76711. SHERRI WHITFIELD-INACTIVE 6/15 - 120 WOODHEW DRIVE, WACO, TX 76712.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER OF ASSETS TO WACO FOUNDATION -253,770.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR OVERSIGHT AND SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0261063
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0261063
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05057
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt05057
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02276
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02276
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0258787
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt026635
IRS990/TotalRevenueGrp/ExclusionAmt040
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt040

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