Civic Intelligence

Lindell Study Center

EIN 82-5089308 • 501(c)3 • Kirkwood, MO

Profile

Support and inspire women toward effectual leadership

700 West Essex AvenueKirkwood, MO 63122

lindellstudycenter.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.06x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.14x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

56th percentile

7.3%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$527,920

Up $49,878 (+10%) from 2023

Liabilities

Up

$33,000

Up $32,814 (+17642%) from 2023

Net Assets

Up

$494,920

Up $17,064 (+3.6%) from 2023

Revenue

Down

$232,388

Down $113,330 (-33%) from 2023

Expenses

Down

$215,324

Down $92,621 (-30%) from 2023

Net Income

Down

$17,064

Down $20,709 (-55%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $25,871Liabilities 2018: $0Net Assets 2018: $25,8712018Assets 2019: $56,907Liabilities 2019: $3,832Net Assets 2019: $53,0752019Assets 2020: $74,872Liabilities 2020: $5,330Net Assets 2020: $69,5422020Assets 2021: $264,578Liabilities 2021: $5,353Net Assets 2021: $259,2252021Assets 2022: $447,943Liabilities 2022: $7,860Net Assets 2022: $440,0832022Assets 2023: $478,042Liabilities 2023: $186Net Assets 2023: $477,8562023Assets 2024: $527,920Liabilities 2024: $33,000Net Assets 2024: $494,9202024

Highlighted filing

2024

Assets$527,920
Liabilities$33,000
Net Assets$494,920

Operations Trend

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

$600K$400K$200K$0Revenue 2018: $198,765Expenses 2018: $172,894Net Income 2018: $25,8712018Revenue 2019: $296,751Expenses 2019: $269,547Net Income 2019: $27,2042019Revenue 2020: $270,149Expenses 2020: $253,682Net Income 2020: $16,4672020Revenue 2021: $498,538Expenses 2021: $308,855Net Income 2021: $189,6832021Revenue 2022: $579,675Expenses 2022: $398,817Net Income 2022: $180,8582022Revenue 2023: $345,718Expenses 2023: $307,945Net Income 2023: $37,7732023Revenue 2024: $232,388Expenses 2024: $215,324Net Income 2024: $17,0642024

Highlighted filing

2024

Revenue$232,388
Expenses$215,324
Net Income$17,064

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$232,388
Mission and Program Overview

Mission

Support and inspire women toward effectual leadership

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$341,558$455,327▲ $113,769
Cash and Non-Interest-Bearing Accounts$131,931$68,104▼ $63,827
Prepaid Expenses and Deferred Charges$4,553$4,489▼ $64
Total Assets$478,042$527,920▲ $49,878
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$33,000▲ $33,000
Accounts Payable and Accrued Expenses$186$0▼ $186
Total Liabilities$186$33,000▲ $32,814
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$477,856$494,920▲ $17,064
Total Net Assets Fund Balance$477,856$494,920▲ $17,064
Total Liabilities and Net Assets / Fund Balance$478,042$527,920▲ $49,878

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$449,097$80,624$529,721
Equipment$6,230$3,606$9,836
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christina GibsonPresident
Angela SuellentropDirector
Colleen KinnisonDirector
Patrice WestmanDirector
Andrea NagodeSecretary & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$129,658
Program Service Revenue
$102,730
Investment Income
$0
Other Revenue
$0
All Other Contributions
$129,658
Change in Net Assets
$17,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,509
Salaries, Compensation, and Employee Benefits$5,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$46,170--$46,170
Conferences and Meetings$29,670--$29,670
Fees for Services Other-$15,617-$15,617
Fees for Services Accounting-$11,066-$11,066
Occupancy$10,293--$10,293
Insurance$8,500--$8,500
Office Expenses$5,161--$5,161
All Other Expenses$3,821--$3,821
Other Expenses$3,181--$3,181
Other Salaries and Wages$2,873--$2,873
Other Employee Benefits$2,657--$2,657
Travel$1,163--$1,163
Payroll Taxes$285--$285
Total Functional Expenses$188,641$26,683$0$215,324
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

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

Form 990 is e-mail distributed with a q&a by phone or in person.

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

Frequent working contact with each other - weekly if not daily.

Form 990, Part VI, Section B, Line 15

The executive director as such does not receive any compensation. The only comparables relevant are executive directors of similar women centers associated with opus dei program in which the delegate vicar of the opus dei prelature asks a woman with appropriate experience, who is already receiving social security benefits and retirement income from previous employment, to take on this role and live at lindell study center. In regards to the officers and key employees, they also receive financial support from an other job.

Form 990, Part VI, Section C, Line 19

E-mail copies when requested

Filing and Contact Details

Filer

Filer Name
Lindell Study Center
EIN
82-5089308
Phone
3148223627
Address
700 WEST ESSEX AVENUE, KIRKWOOD, MO 63122

Signing Officer

Name
Christina M Gibson
Title
President
Phone
3148223627
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina M Gibson
Formed
2018
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
22

Preparer

Firm
DUGAN & LOPATKA CPA'S PC
Address
4320 WINFIELD ROAD SUITE 450, WARRENVILLE, IL 60555-4036
Preparer
Ron Marklund
Phone
6306654440
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

In the middle of 2023, we discontinued the housekeeping services provided to wespine administration. In addition, in mid-2024, lindell started paying for its laundry services on a contract basis rather than with payroll. So there has been no payroll in the second half of 2024 and all of 2025.

Form 990, Part IX, Line 11G

Contract services: program service expenses 0. Management and general expenses 13,127. Fundraising expenses 0. Total expenses 13,127. Payroll processing fees: program service expenses 0. Management and general expenses 2,306. Fundraising expenses 0. Total expenses 2,306. Other professional fees: program service expenses 0. Management and general expenses 184. Fundraising expenses 0. Total expenses 184.

Form 990, Part IX, Line 24E

Miscellaneous expenses: program service expenses 2,340. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,340. Books: program service expenses 1,181. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,181. Automobile expenses: program service expenses 300. Management and general expenses 0. Fundraising expenses 0. Total expenses 300.

Form 990, Part XII, Line 2C

The process has not changed from previous years.

Financial Statement Notes

PART X, LINE 2:

The organization has been determined by the internal revenue service to be exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization did not have unrelated business income for the years ended december 31, 2024 and 2023. Accordingly, no provision for income tax has been established. The organization files income tax returns in the u.s. Federal jurisdiction. With few exceptions, the organization is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by tax authorities for fiscal years before 2021. The organization does not expect a material net change in unrecognized tax benefits in the next twelve months.

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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/SubstantialContributorsAmtGrp/TotalAmt039700
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0232388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0345718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0579675
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0498538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0239829
IRS990ScheduleA/Total509Grp/TotalAmt01896148
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0232388
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0579675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0498538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0270149
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01926468
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt06230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03606
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09836
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0449097
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt080624
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0529721
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION DID NOT HAVE UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN ESTABLISHED. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2021. THE ORGANIZATION DOES NOT EXPECT A MATERIAL NET CHANGE IN UNRECOGNIZED TAX BENEFITS IN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0455327
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN THE MIDDLE OF 2023, WE DISCONTINUED THE HOUSEKEEPING SERVICES PROVIDED TO WESPINE ADMINISTRATION. IN ADDITION, IN MID-2024, LINDELL STARTED PAYING FOR ITS LAUNDRY SERVICES ON A CONTRACT BASIS RATHER THAN WITH PAYROLL. SO THERE HAS BEEN NO PAYROLL IN THE SECOND HALF OF 2024 AND ALL OF 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS E-MAIL DISTRIBUTED WITH A Q&A BY PHONE OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FREQUENT WORKING CONTACT WITH EACH OTHER - WEEKLY IF NOT DAILY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AS SUCH DOES NOT RECEIVE ANY COMPENSATION. THE ONLY COMPARABLES RELEVANT ARE EXECUTIVE DIRECTORS OF SIMILAR WOMEN CENTERS ASSOCIATED WITH OPUS DEI PROGRAM IN WHICH THE DELEGATE VICAR OF THE OPUS DEI PRELATURE ASKS A WOMAN WITH APPROPRIATE EXPERIENCE, WHO IS ALREADY RECEIVING SOCIAL SECURITY BENEFITS AND RETIREMENT INCOME FROM PREVIOUS EMPLOYMENT, TO TAKE ON THIS ROLE AND LIVE AT LINDELL STUDY CENTER. IN REGARDS TO THE OFFICERS AND KEY EMPLOYEES, THEY ALSO RECEIVE FINANCIAL SUPPORT FROM AN OTHER JOB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4E-MAIL COPIES WHEN REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,127. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,127. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,306. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,306. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 184. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 184.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 2,340. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,340. BOOKS: PROGRAM SERVICE EXPENSES 1,181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,181. AUTOMOBILE EXPENSES: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0527920
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188641
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IRS990/TotalLiabilitiesGrp/EOYAmt033000
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0102730
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0700 WEST ESSEX AVENUE
IRS990/USAddress/CityNm0KIRKWOOD
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063122
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0LINDELLSTUDYCENTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA M GIBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03148223627
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINDELL STUDY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LIND
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ReturnHeader/Filer/PhoneNum03148223627
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ReturnHeader/Filer/USAddress/CityNm0KIRKWOOD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362886485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUGAN & LOPATKA CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04320 WINFIELD ROAD SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARRENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0605554036
ReturnHeader/PreparerPersonGrp/PhoneNum06306654440
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RON MARKLUND
ReturnHeader/ReturnTs02025-08-18T07:28:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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