Civic Intelligence

Diverse Learners Cooperative

990 • Fiscal year 2024 • EIN 83-2190296

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 04, 2024

8011 Brooks Chapel Road 3083Brentwood, TN 37027

(610) 329-4310

Siviq Scores

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

Liabilities / Assets

78th percentile

0.36x

Higher debt load relative to assets than 78% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$116,054

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

318%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$626,986

Up $503,344 (+407%) from 2021

Net Assets

Up

$401,699

Up $278,057 (+225%) from 2021

Liabilities

Up

$225,287

Up $225,287 from 2021

Revenue

Up

$1,002,760

Up $551,505 (+122%) from 2021

Expenses

Up

$728,064

Up $357,051 (+96%) from 2021

Net Income

Up

$274,696

Up $194,454 (+242%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2021: $123,642Liabilities 2021: $0Net Assets 2021: $123,6422021Assets 2024: $626,986Liabilities 2024: $225,287Net Assets 2024: $401,6992024Assets 2025: $534,219Liabilities 2025: $16,738Net Assets 2025: $517,4812025

Highlighted filing

2024

Assets$626,986
Liabilities$225,287
Net Assets$401,699

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2021: $451,255Expenses 2021: $371,013Net Income 2021: $80,2422021Revenue 2024: $1,002,760Expenses 2024: $728,064Net Income 2024: $274,6962024Revenue 2025: $956,895Expenses 2025: $841,113Net Income 2025: $115,7822025

Highlighted filing

2024

Revenue$1,002,760
Expenses$728,064
Net Income$274,696
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 4, 2024
Return Version
2023v5.1
Gross Receipts
$1,002,760
Mission and Program Overview

Mission

The Diverse Learners Cooperative connects teachers and leaders with professional learning, resources, and networks that leverage best practices for diverse learners and increase teacher retention.

To equip and empower school teams to serve all learners through creating purposeful networks of educators, providing them with high quality resources and collaborative learning experiences that increase best practices for diverse learners and teacher retention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$336,158-
Cash and Non-Interest-Bearing Accounts$136,346$262,070▲ $125,724
Accounts Receivable$11,687$15,463▲ $3,776
Land, Buildings, and Equipment, Net$0$9,479▲ $9,479
Prepaid Expenses and Deferred Charges-$1,816-
Total Assets$150,033$626,986▲ $476,953
Other Assets Total$2,000$2,000→ $0
Liabilities
Deferred Revenue-$200,000-
Accounts Payable and Accrued Expenses$23,030$25,287▲ $2,257
Total Liabilities$23,030$225,287▲ $202,257
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$336,158-
Net Assets Without Donor Restrictions$127,003$65,541▼ $61,462
Total Net Assets Fund Balance$127,003$401,699▲ $274,696
Total Liabilities and Net Assets / Fund Balance$150,033$626,986▲ $476,953

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,479$271$9,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brooke AllenExecutive DirectorFT$110,793$5,261$116,054

Board Members and Trustees

NameTitle
Josh CzuprykChairman
Meagan SmartBoard Member
Wendy TuckerBoard Member
Sonya ThomasBoard Member (thru Jan. 2024)
Carlos CamposBoard Member (thru Nov. 2023)
Tamera MaloneSecretary
Sara WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$606,037
Program Service Revenue
$396,723
Investment Income
$0
Other Revenue
$0
All Other Contributions
$606,037
Change in Net Assets
$274,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,002,760
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,002,760
Total Revenue per Form 990
$1,002,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$485,217
Other Expenses$236,268
Total Fundraising Expense$41,851
Grants and Similar Amounts Paid$3,500
Professional Fundraising Fees$3,079

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$302,327$17,174-$319,501
Current Officers, Directors, Trustees, and Key Employees$35,522$47,503$35,728$118,753
Fees for Services Other$107,848$1,116-$108,964
Payroll Taxes$27,254$3,646$1,760$32,660
Fees for Services Accounting$350$28,677-$29,027
Occupancy$19,200$4,800-$24,000
Advertising-$17,446-$17,446
Pension Plan Contributions$9,599$899-$10,498
Information Technology-$6,644$1,284$7,928
Travel$6,896$184-$7,080
Office Expenses$5,772$647-$6,419
Conferences and Meetings$6,032--$6,032
Other Expenses$22,701$4,257-$4,257
Other Employee Benefits$3,670$135-$3,805
Grants to Domestic Individuals$3,500--$3,500
Fees for Services Professional Fundraising--$3,079$3,079
Insurance-$1,944-$1,944
Depreciation Depletion-$271-$271
All Other Expenses-$199-$199
Total Functional Expenses$550,671$135,542$41,851$728,064

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$728,064
Total Expenses per Audited Statements$728,064
Total Expenses per Form 990$728,064
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,079
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
Audit committee
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

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

The draft of the form 990 was provided to the board of directors via e-mail for review and comment prior to its submission to the internal revenue service.

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

The organization's bylaws prescribe the method by which each director and officer annually affirms compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The board of directors reviews the salary of the executive director annually.

Form 990, Part VI, Section C, Line 18

The organization makes its annual form 990 available by uploading to its profile on givingmatters.org or upon request. The organization's form 1023 is available for review upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its annual audited financial statements available by uploading to its profile on givingmatters.org. The governing documents and conflict of interest policy are not available to the public.

Filing and Contact Details

Filer

Filer Name
Diverse Learners Cooperative
EIN
83-2190296
Phone
6103294310
Address
8011 BROOKS CHAPEL ROAD 3083, BRENTWOOD, TN 37027

Signing Officer

Name
Brooke Allen
Title
Executive Director
Phone
6103294310
Signed
2024-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brooke Allen
Formed
2018
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
7

Preparer

Firm
Fmc Cpas Pllc
Address
3100 WEST END AVENUE STE 700, NASHVILLE, TN 37203
Preparer
Tedra K Armstrong CPA
Phone
6152923011
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Educational specialists/consultants: program service expenses 107,848. Management and general expenses 0. Fundraising expenses 0. Total expenses 107,848. Benefit plan administration fees: program service expenses 0. Management and general expenses 1,116. Fundraising expenses 0. Total expenses 1,116.

Form 990, Part XII, Line 2C

The organization's board of directors serves as the audit committee for selection of the auditor and oversight of the audit process. This process has not changed in the current year.

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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0274696
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt012155
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt06196
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt040745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0606037
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0369141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0299680
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0272512
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0140836
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01688206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0396723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0328094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0362246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0178743
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt087485
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01353291
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.70120
IRS990ScheduleA/PublicSupportPY509Pct00.67430
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0258399
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0198139
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0271396
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0124222
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt056556
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0908712
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0250530
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0194238
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0260772
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0112067
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt050360
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0867967
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0697235
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0661926
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0451255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0228321
IRS990ScheduleA/Total509Grp/TotalAmt03041497
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01002760
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0451255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0228321
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DRAFT OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS VIA E-MAIL FOR REVIEW AND COMMENT PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BYLAWS PRESCRIBE THE METHOD BY WHICH EACH DIRECTOR AND OFFICER ANNUALLY AFFIRMS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AVAILABLE BY UPLOADING TO ITS PROFILE ON GIVINGMATTERS.ORG OR UPON REQUEST. THE ORGANIZATION'S FORM 1023 IS AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS ANNUAL AUDITED FINANCIAL STATEMENTS AVAILABLE BY UPLOADING TO ITS PROFILE ON GIVINGMATTERS.ORG. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EDUCATIONAL SPECIALISTS/CONSULTANTS: PROGRAM SERVICE EXPENSES 107,848. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,848. BENEFIT PLAN ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,116. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,116.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S BOARD OF DIRECTORS SERVES AS THE AUDIT COMMITTEE FOR SELECTION OF THE AUDITOR AND OVERSIGHT OF THE AUDIT PROCESS. THIS PROCESS HAS NOT CHANGED IN THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt0225287
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IRS990/TotalProgramServiceRevenueAmt0396723
IRS990/TotalReportableCompFromOrgAmt0110793
IRS990/TotalRevenueGrp/ExclusionAmt00
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