Civic Intelligence

L E a R N

990 • Fiscal year 2023 • EIN 75-6053899

Jul 01, 2022 to Jun 30, 2023 • Filed on Jul 26, 2023

2161 50th StreetLubbock, TX 79412

(806) 763-4256

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

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

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

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

Net Margin

39th percentile

-0.4%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

2nd percentile

-56%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

32nd percentile

-3.7%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Down

$3,351

Down $4,255 (-56%) from 2022

Net Assets

Down

$3,335

Down $605 (-15%) from 2022

Liabilities

Down

$16

Down $3,650 (-100%) from 2022

Revenue

Down

$1,206,747

Down $46,758 (-3.7%) from 2022

Expenses

Down

$1,210,997

Down $38,750 (-3.1%) from 2022

Net Income

Down

-$4,250

Down $8,008 (-213%) from 2022

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: $90,811Liabilities 2011: $8,091Net Assets 2011: $82,7202011Assets 2012: $82,999Liabilities 2012: $16,281Net Assets 2012: $66,7182012Assets 2013: $73,068Liabilities 2013: $11,306Net Assets 2013: $61,7622013Assets 2014: $40,737Liabilities 2014: $88,829Net Assets 2014: -$48,0922014Assets 2015: $28,770Liabilities 2015: $75,853Net Assets 2015: -$47,0832015Assets 2016: $21,627Liabilities 2016: $59,123Net Assets 2016: -$37,4962016Assets 2017: $32,183Liabilities 2017: $50,644Net Assets 2017: -$18,4612017Assets 2018: $20,618Liabilities 2018: $39,100Net Assets 2018: -$18,4822018Assets 2019: $9,092Liabilities 2019: $27,466Net Assets 2019: -$18,3742019Assets 2020: $7,994Liabilities 2020: $15,599Net Assets 2020: -$7,6052020Assets 2021: $3,598Liabilities 2021: $3,526Net Assets 2021: $722021Assets 2022: $7,606Liabilities 2022: $3,666Net Assets 2022: $3,9402022Assets 2023: $3,351Liabilities 2023: $16Net Assets 2023: $3,3352023Assets 2024: $6,919Liabilities 2024: $16Net Assets 2024: $6,9032024Assets 2025: $237Liabilities 2025: $8,678Net Assets 2025: -$8,4412025

Highlighted filing

2023

Assets$3,351
Liabilities$16
Net Assets$3,335

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,077,521Expenses 2011: $1,017,598Net Income 2011: $59,9232011Revenue 2012: $922,150Expenses 2012: $938,152Net Income 2012: -$16,0022012Revenue 2013: $969,870Expenses 2013: $991,085Net Income 2013: -$21,2152013Revenue 2014: $925,149Expenses 2014: $935,675Net Income 2014: -$10,5262014Revenue 2015: $927,945Expenses 2015: $927,436Net Income 2015: $5092015Revenue 2016: $1,004,297Expenses 2016: $995,295Net Income 2016: $9,0022016Revenue 2017: $1,037,291Expenses 2017: $1,018,256Net Income 2017: $19,0352017Revenue 2018: $1,065,152Expenses 2018: $1,065,173Net Income 2018: -$212018Revenue 2019: $1,095,572Expenses 2019: $1,095,464Net Income 2019: $1082019Revenue 2020: $1,114,361Expenses 2020: $1,103,592Net Income 2020: $10,7692020Revenue 2021: $1,140,408Expenses 2021: $1,130,660Net Income 2021: $9,7482021Revenue 2022: $1,253,505Expenses 2022: $1,249,747Net Income 2022: $3,7582022Revenue 2023: $1,206,747Expenses 2023: $1,210,997Net Income 2023: -$4,2502023Revenue 2024: $1,156,787Expenses 2024: $1,153,476Net Income 2024: $3,3112024Revenue 2025: $1,210,270Expenses 2025: $1,226,222Net Income 2025: -$15,9522025

Highlighted filing

2023

Revenue$1,206,747
Expenses$1,210,997
Net Income-$4,250
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jul 26, 2023
Return Version
2022v5.0
Gross Receipts
$1,206,747
Mission and Program Overview

Mission

The purpose of the entity is to identify and assist individuals from disadvantaged backgrounds who have the potential to succeed in higher education. To provide academic, career, and financial advising to these individuals and to encourage them to graduate from high school and continue on to the postsecondary eduaction levels. The entity also serves dropouts by encouraging them to reenter the education system and complete their education. The primary goal of the entity's programs is to increase the number of individuals from disadvantaged backgrounds to complete high school and enroll in a postsecondary education institution of their choice. Services provided include tutorial services, career exploration, aptitude assessments,advising, mentoring programs, workshops, exposure to college campuses and information on postsecondary institutions. Academic, financial, career, or personal counseling including advice on entry or re- entry to secondary or postsecondary programs. Specific areas o

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$3,940$3,951▲ $11
Savings and Temporary Cash Investments$2,452$2,623▲ $171
Cash and Non-Interest-Bearing Accounts$5,154$728▼ $4,426
Rtn Earn Endowment Incm Other Fnds-$-616-
Total Assets$7,606$3,351▼ $4,255
Liabilities
Accounts Payable and Accrued Expenses$3,666$16▼ $3,650
Total Liabilities$3,666$16▼ $3,650
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,940$3,335▼ $605
Total Liabilities and Net Assets / Fund Balance$7,606$3,351▼ $4,255

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$51,442$51,442
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank SilvasPresident
Medesa RodriquezBoard Mem. T
Amanda VickBoard Member
Esmeralda BenitezBoard Member
Henry DominguezBoard Member
Jamie GarciaBoard Member
Carmen VigeSecretary
Tomas RodriguezVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,206,679
Program Service Revenue
$0
Investment Income
$68
Other Revenue
$0
Change in Net Assets
$-4,250

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,206,747
Total Revenue per Audited Statements
$1,206,747
Total Revenue per Form 990
$1,206,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$894,851
Other Expenses$316,146
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$605,257$12,352-$617,609
Other Employee Benefits$138,017$2,817-$140,834
Current Officers, Directors, Trustees, and Key Employees$37,295$37,295-$74,590
All Other Expenses$71,423$1,458-$72,881
Occupancy$58,862$1,201-$60,063
Payroll Taxes$50,054$1,022-$51,076
Travel$32,725$668-$33,393
Office Expenses$26,834$548-$27,382
Conferences and Meetings$19,171$391-$19,562
Fees for Services Accounting$19,109$390-$19,499
Other Expenses$16,178$330-$16,508
Pension Plan Contributions$10,527$215-$10,742
Insurance$3,232$66-$3,298
Total Functional Expenses$1,150,972$60,025$0$1,210,997

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,210,997
Total Expenses per Audited Statements$1,210,997
Total Expenses per Form 990$1,210,997
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
No
Audit committee
Yes
Backup withholding compliance
No
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
No
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, Page 6, Part VI, Line 9

Frank silvas 3904 54th street lubbock, tx 79413

Form 990, Page 6, Part VI, Line 11B

Form 990 reviewed by program director and presented to board of directors for their review, discussion and general approval.

Form 990, Page 6, Part VI, Line 15A

Compensation levels set within budgeted amounts and approved by board of d irectors.

Form 990, Page 6, Part VI, Line 19

Forms 990, audited financial statements, confict of interest policy and go nverance documents available at learn, inc., offices upon request.

Filing and Contact Details

Filer

Filer Name
L E a R N
EIN
75-6053899
Phone
8067634256
Address
2161 50TH STREET, LUBBOCK, TX 79412

Signing Officer

Name
Frank Silvas
Title
President
Phone
8067634256
Signed
2023-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Silvas
Formed
1966
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
21

Preparer

Firm
Yepez & Company
Address
2807 74TH ST STE 12, LUBBOCK, TX 79423-1433
Preparer
Jesus Yepez
Phone
8067450353
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the entity is to identify and assist individuals from disadvantaged backgrounds who have the potential to succeed in higher education. To provide academic, career, and financial advising to these individuals and to encourage them to graduate from high school and continue on to the postsecondary eduaction levels. The entity also serves dropouts by encouraging them to reenter the education system and complete their education. The primary goal of the entity's programs is to increase the number of individuals from disadvantaged backgrounds to complete high school and enroll in a postsecondary education institution of their choice. Services provided include tutorial services, career exploration, aptitude assessments,advising, mentoring programs, workshops, exposure to college campuses and information on postsecondary institutions. Academic, financial, career, or personal counseling including advice on entry or re- entry to secondary or postsecondary programs. Specific areas of aid to prospects include: information on student financial assistance assistance in completing college admissions and financial aid applications assistance in preparing for college entrance exams mentoring programs special activities for seventh, and eighth graders workshops for the families of participants learn, inc. Services are made available to applicates who meet eligibility requirments as set forth by the u.s. Department of education - trio programs. The entity currently operates two trio programs know as talent search for high school students and educational opportunity center for adults. The programs enrolls approximately 1,263 and 1,359

Form 990, Part XI, Line 9

ROUNDING -5

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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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051442
IRS990ScheduleD/RevenueSubtotalAmt01206747
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE ENTITY IS TO IDENTIFY AND ASSIST INDIVIDUALS FROM DISADVANTAGED BACKGROUNDS WHO HAVE THE POTENTIAL TO SUCCEED IN HIGHER EDUCATION. TO PROVIDE ACADEMIC, CAREER, AND FINANCIAL ADVISING TO THESE INDIVIDUALS AND TO ENCOURAGE THEM TO GRADUATE FROM HIGH SCHOOL AND CONTINUE ON TO THE POSTSECONDARY EDUACTION LEVELS. THE ENTITY ALSO SERVES DROPOUTS BY ENCOURAGING THEM TO REENTER THE EDUCATION SYSTEM AND COMPLETE THEIR EDUCATION. THE PRIMARY GOAL OF THE ENTITY'S PROGRAMS IS TO INCREASE THE NUMBER OF INDIVIDUALS FROM DISADVANTAGED BACKGROUNDS TO COMPLETE HIGH SCHOOL AND ENROLL IN A POSTSECONDARY EDUCATION INSTITUTION OF THEIR CHOICE. SERVICES PROVIDED INCLUDE TUTORIAL SERVICES, CAREER EXPLORATION, APTITUDE ASSESSMENTS,ADVISING, MENTORING PROGRAMS, WORKSHOPS, EXPOSURE TO COLLEGE CAMPUSES AND INFORMATION ON POSTSECONDARY INSTITUTIONS. ACADEMIC, FINANCIAL, CAREER, OR PERSONAL COUNSELING INCLUDING ADVICE ON ENTRY OR RE- ENTRY TO SECONDARY OR POSTSECONDARY PROGRAMS. SPECIFIC AREAS OF AID TO PROSPECTS INCLUDE: INFORMATION ON STUDENT FINANCIAL ASSISTANCE ASSISTANCE IN COMPLETING COLLEGE ADMISSIONS AND FINANCIAL AID APPLICATIONS ASSISTANCE IN PREPARING FOR COLLEGE ENTRANCE EXAMS MENTORING PROGRAMS SPECIAL ACTIVITIES FOR SEVENTH, AND EIGHTH GRADERS WORKSHOPS FOR THE FAMILIES OF PARTICIPANTS LEARN, INC. SERVICES ARE MADE AVAILABLE TO APPLICATES WHO MEET ELIGIBILITY REQUIRMENTS AS SET FORTH BY THE U.S. DEPARTMENT OF EDUCATION - TRIO PROGRAMS. THE ENTITY CURRENTLY OPERATES TWO TRIO PROGRAMS KNOW AS TALENT SEARCH FOR HIGH SCHOOL STUDENTS AND EDUCATIONAL OPPORTUNITY CENTER FOR ADULTS. THE PROGRAMS ENROLLS APPROXIMATELY 1,263 AND 1,359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRANK SILVAS 3904 54TH STREET LUBBOCK, TX 79413
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 REVIEWED BY PROGRAM DIRECTOR AND PRESENTED TO BOARD OF DIRECTORS FOR THEIR REVIEW, DISCUSSION AND GENERAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION LEVELS SET WITHIN BUDGETED AMOUNTS AND APPROVED BY BOARD OF D IRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORMS 990, AUDITED FINANCIAL STATEMENTS, CONFICT OF INTEREST POLICY AND GO NVERANCE DOCUMENTS AVAILABLE AT LEARN, INC., OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING -5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalContributionsAmt01206679
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060025
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01150972
IRS990/TotalFunctionalExpensesGrp/TotalAmt01210997
IRS990/TotalGrossUBIAmt00
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IRS990/USAddress/CityNm0LUBBOCK
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079413
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK SILVAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08067634256
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0L E A R N
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0756053899
ReturnHeader/Filer/PhoneNum08067634256
ReturnHeader/Filer/USAddress/AddressLine1Txt02161 50TH STREET
ReturnHeader/Filer/USAddress/CityNm0LUBBOCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742499519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEPEZ & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02807 74TH ST STE 12
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUBBOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0794231433
ReturnHeader/PreparerPersonGrp/PhoneNum08067450353
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESUS YEPEZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-01-22T09:38:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SILVAS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.01$0.01$1.21$1.23$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.16$1.15$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.21$1.21$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.00$1.25$1.25$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.14$1.13$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.02$0.01$1.11$1.10$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$1.10$1.10$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.04$0.02$1.07$1.07$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.05$0.02$1.04$1.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.06$0.04$1.00$1.00$0.01
2015Summary only. Only limited summary data is available for this year.$0.03$0.08$0.05$0.93$0.93$0.00
2014Summary only. Only limited summary data is available for this year.$0.04$0.09$0.05$0.93$0.94$0.01
2013Summary only. Only limited summary data is available for this year.$0.07$0.01$0.06$0.97$0.99$0.02
2012Summary only. Only limited summary data is available for this year.$0.08$0.02$0.07$0.92$0.94$0.02
2011Summary only. Only limited summary data is available for this year.$0.09$0.01$0.08$1.08$1.02$0.06