Civic Intelligence

Center for Learning Abilities

990 • Fiscal year 2022 • EIN 81-3679854

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

2800 W North Shore AvenueChicago, IL 60645

(773) 937-7527

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

53rd percentile

3.2%

Faster asset growth than 53% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

25%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$421,239

Up $12,944 (+3.2%) from 2021

Net Assets

Up

$417,415

Up $125,478 (+43%) from 2021

Liabilities

Down

$3,824

Down $112,534 (-97%) from 2021

Revenue

Up

$768,789

Up $154,333 (+25%) from 2021

Expenses

Up

$643,311

Up $199,894 (+45%) from 2021

Net Income

Down

$125,478

Down $45,561 (-27%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $70,435Liabilities 2018: $25,067Net Assets 2018: $45,3682018Assets 2019: $134,044Liabilities 2019: $29,317Net Assets 2019: $104,7272019Assets 2020: $275,477Liabilities 2020: $154,344Net Assets 2020: $121,1332020Assets 2021: $408,295Liabilities 2021: $116,358Net Assets 2021: $291,9372021Assets 2022: $421,239Liabilities 2022: $3,824Net Assets 2022: $417,4152022Assets 2023: $844,610Liabilities 2023: $665,215Net Assets 2023: $179,3952023Assets 2024: $758,219Liabilities 2024: $718,619Net Assets 2024: $39,6002024

Highlighted filing

2022

Assets$421,239
Liabilities$3,824
Net Assets$417,415

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $102,618Expenses 2018: $57,479Net Income 2018: $45,1392018Revenue 2019: $189,235Expenses 2019: $129,876Net Income 2019: $59,3592019Revenue 2020: $291,109Expenses 2020: $321,561Net Income 2020: -$30,4522020Revenue 2021: $614,456Expenses 2021: $443,417Net Income 2021: $171,0392021Revenue 2022: $768,789Expenses 2022: $643,311Net Income 2022: $125,4782022Revenue 2023: $782,109Expenses 2023: $831,535Net Income 2023: -$49,4262023Revenue 2024: $1,039,864Expenses 2024: $1,179,659Net Income 2024: -$139,7952024

Highlighted filing

2022

Revenue$768,789
Expenses$643,311
Net Income$125,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$768,789
Mission and Program Overview

Mission

Enhancing the learning experience for all ages and experiences

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$235,886$205,733▼ $30,153
Land, Buildings, and Equipment, Net$139,213$139,607▲ $394
Accounts Receivable$5,305$2,913▼ $2,392
Total Assets$408,295$421,239▲ $12,944
Other Assets Total$27,891$72,986▲ $45,095
Liabilities
Accounts Payable and Accrued Expenses$11,358--
Other Liabilities$105,000$3,824▼ $101,176
Total Liabilities$116,358$3,824▼ $112,534
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$291,937$417,415▲ $125,478
Total Net Assets Fund Balance$291,937$417,415▲ $125,478
Total Liabilities and Net Assets / Fund Balance$408,295$421,239▲ $12,944

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$139,607$10,787$150,394
Other Assets Org$5,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chaya ZlatopolskyBoard Chair
Lou FalikVice Chair
Yitzchok ChakirisSecretary
Zev ZlatopolskyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$501,946
Program Service Revenue
$265,337
Investment Income
$11
Other Revenue
$1,495
All Other Contributions
$218,208
Change in Net Assets
$125,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$468,251
Other Expenses$174,610
Grants and Similar Amounts Paid$450
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$426,548--$426,548
Occupancy$73,774$29-$73,803
Payroll Taxes$41,703--$41,703
Information Technology-$23,053-$23,053
Fees for Services Legal-$11,301-$11,301
Office Expenses$1,119$10,075-$11,194
All Other Expenses$3,583$868-$4,451
Other Expenses$3,991$4,289-$3,991
Insurance-$2,770-$2,770
Advertising$2,315--$2,315
Travel$604--$604
Grants to Domestic Orgs$450--$450
Interest-$285-$285
Total Functional Expenses$590,641$52,670$0$643,311
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due on Credit Cards$3,804
Other Liability$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Zev zlatopolsky, chief operating officer, has a family relationship with chaya zlatopolsky, board member.

Form 990, Part VI, Section A, Line 8B

There are no other committees that may act on behalf of the full board of directors.

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

An independent bookkeeper is responsible for recording all transactions in quickbooks and reconciling all accounts. The board of directors then conducts a joint review, along with the office manager and ceo, to ensure accuracy before submitting the financial report to the accountant for the preparation of form 990

Form 990, Part VI, Section B, Line 15

The process for determining compensation of officers and key employees involves the board that gathers comparability data, independently reviews and approves compensation packages, documents the deliberation and decision-making process contemporaneously, considers all forms of compensation, and avoids conflicts of interest. This process designed to isure that compensation remains reasonable and in line with industry standards.

Form 990, Part VI, Section C, Line 19

All of these items are posted on our website

Filing and Contact Details

Filer

Filer Name
Playthinks
EIN
81-3679854
Phone
7739377527
Address
2800 W NORTH SHORE AVENUE, CHICAGO, IL 60645

Signing Officer

Name
Zev Zlatopolsky
Title
CFO
Phone
7738654718
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zev Zlatopolsky
Formed
2016
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
4

Preparer

Firm
Marcum Llp
Address
9 PARKWAY NORTH SUITE 200, DEERFIELD, IL 60015
Preparer
Ariana N Jordan
Phone
8472826300
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ZEV ZLATOPOLSKY, CHIEF OPERATING OFFICER, HAS A FAMILY RELATIONSHIP WITH CHAYA ZLATOPOLSKY, BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO OTHER COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN INDEPENDENT BOOKKEEPER IS RESPONSIBLE FOR RECORDING ALL TRANSACTIONS IN QUICKBOOKS AND RECONCILING ALL ACCOUNTS. THE BOARD OF DIRECTORS THEN CONDUCTS A JOINT REVIEW, ALONG WITH THE OFFICE MANAGER AND CEO, TO ENSURE ACCURACY BEFORE SUBMITTING THE FINANCIAL REPORT TO THE ACCOUNTANT FOR THE PREPARATION OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING COMPENSATION OF OFFICERS AND KEY EMPLOYEES INVOLVES THE BOARD THAT GATHERS COMPARABILITY DATA, INDEPENDENTLY REVIEWS AND APPROVES COMPENSATION PACKAGES, DOCUMENTS THE DELIBERATION AND DECISION-MAKING PROCESS CONTEMPORANEOUSLY, CONSIDERS ALL FORMS OF COMPENSATION, AND AVOIDS CONFLICTS OF INTEREST. THIS PROCESS DESIGNED TO ISURE THAT COMPENSATION REMAINS REASONABLE AND IN LINE WITH INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THESE ITEMS ARE POSTED ON OUR WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 PARKWAY NORTH SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEERFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060015
ReturnHeader/PreparerPersonGrp/PhoneNum08472826300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIANA N JORDAN
ReturnHeader/ReturnTs02023-11-15T17:06:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ZEV
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ZLATOPOLSKY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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