Civic Intelligence

Community Learning Center Inc.

990 • Fiscal year 2024 • EIN 83-4223782

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 27, 2024

PO Box 98 401 E Diamond StKendallville, IN 46755

(260) 544-3455

Siviq Scores

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

Liabilities / Assets

66th percentile

0.28x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.46x

Higher debt load relative to revenue than 73% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

86th percentile

31%

Faster asset growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

165%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,910,687

Up $2,322,698 (+31%) from 2023

Net Assets

Up

$7,152,258

Up $2,819,977 (+65%) from 2023

Liabilities

Down

$2,758,429

Down $497,279 (-15%) from 2023

Revenue

Up

$5,970,508

Up $3,720,998 (+165%) from 2023

Expenses

Up

$3,150,531

Up $1,065,278 (+51%) from 2023

Net Income

Up

$2,819,977

Up $2,655,720 (+1617%) from 2023

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2018: $713,173Liabilities 2018: $179,853Net Assets 2018: $533,3202018Assets 2020: $6,374,963Liabilities 2020: $5,096,279Net Assets 2020: $1,278,6842020Assets 2022: $7,672,554Liabilities 2022: $3,504,530Net Assets 2022: $4,168,0242022Assets 2023: $7,587,989Liabilities 2023: $3,255,708Net Assets 2023: $4,332,2812023Assets 2024: $9,910,687Liabilities 2024: $2,758,429Net Assets 2024: $7,152,2582024Assets 2025: $7,826,404Liabilities 2025: $2,134,652Net Assets 2025: $5,691,7522025

Highlighted filing

2024

Assets$9,910,687
Liabilities$2,758,429
Net Assets$7,152,258

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $600,667Expenses 2018: $67,347Net Income 2018: $533,3202018Revenue 2020: $1,470,713Expenses 2020: $725,349Net Income 2020: $745,3642020Revenue 2022: $2,768,525Expenses 2022: $1,167,748Net Income 2022: $1,600,7772022Revenue 2023: $2,249,510Expenses 2023: $2,085,253Net Income 2023: $164,2572023Revenue 2024: $5,970,508Expenses 2024: $3,150,531Net Income 2024: $2,819,9772024Revenue 2025: $1,840,466Expenses 2025: $3,300,972Net Income 2025: -$1,460,5062025

Highlighted filing

2024

Revenue$5,970,508
Expenses$3,150,531
Net Income$2,819,977
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 27, 2024
Return Version
2023v5.0
Gross Receipts
$5,970,508
Mission and Program Overview

Mission

(a) to foster and enhance economic and community development in the city of kendallville, indiana (the "city") and surrounding community; (b) to develop and operate a community learning center (the "center") that will serve as a multi-disciplinary education, health and wellness hub in the city; (c) to support educational and workforce programs that strengthen the city and surrounding community; (d) to facilitate coordination and collaboration among nonprofit organizations and government agencies that utilize the center's space to promote efficiency and greater charitable outcomes for the community; (e) to serve as a centralized connection point for the supported organizations (as defined below) in their strategic and coordinated efforts to combat community deterioration and promote civic revitalization; and (f) in furtherance of the aforesaid purposes, to transact any and all lawful business for which corporations may be incorporated under the act, provided such business is not inconsi

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,814,992$7,293,283▲ $478,291
Cash and Non-Interest-Bearing Accounts$765,887$2,610,294▲ $1,844,407
Total Assets$7,587,989$9,910,687▲ $2,322,698
Other Assets Total$7,110$7,110→ $0
Liabilities
Unsecured Notes Loans Payable$3,250,000$2,750,000▼ $500,000
Other Liabilities$5,708$8,429▲ $2,721
Total Liabilities$3,255,708$2,758,429▼ $497,279
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,686,436$4,832,624▲ $1,146,188
Net Assets With Donor Restrictions$645,845$2,319,634▲ $1,673,789
Total Net Assets Fund Balance$4,332,281$7,152,258▲ $2,819,977
Total Liabilities and Net Assets / Fund Balance$7,587,989$9,910,687▲ $2,322,698

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,895,706$1,312,623$8,208,329
Equipment$397,577$991,874$1,389,451
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert C ProbstPresident
Brian LeitchDirector
Candice HolbrookDirector
Dawn McgahenDirector
Jordi DislerDirector
Melissa CarpenterDirector
Suzanne HandshoeDirector
Lance WatersSecretary
Thomas R LeedyTreasurer
Casey WeimerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,532,851
Program Service Revenue
$334,861
Investment Income
$102,796
Other Revenue
$0
All Other Contributions
$5,532,851
Change in Net Assets
$2,819,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,756,266
Salaries, Compensation, and Employee Benefits$394,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$350,568$28,305-$378,873
Other Salaries and Wages$19,145$241,329-$260,474
Occupancy$143,755$15,973-$159,728
Other Expenses$135,315$1,884,594-$135,315
Interest-$127,500-$127,500
Current Officers, Directors, Trustees, and Key Employees-$95,769-$95,769
Payroll Taxes$2,191$27,622-$29,813
Insurance$24,693$2,744-$27,437
Fees for Services Accounting-$21,985-$21,985
Office Expenses-$16,727-$16,727
Pension Plan Contributions$603$7,606-$8,209
Conferences and Meetings-$4,107-$4,107
Total Functional Expenses$676,270$2,474,261$0$3,150,531
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
Other Liabilities$8,429
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
No
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 11B

Reviewed by board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

By having board members sign and disclose annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Community Learning Center Inc
EIN
83-4223782
Phone
2605443455
Address
PO BOX 98 401 E DIAMOND ST, KENDALLVILLE, IN 46755

Signing Officer

Name
Robert C Probst
Title
President
Phone
2605443455
Signed
2024-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert C Probst
Formed
2019
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
17

Preparer

Firm
Butler CPA LLC
Address
733 E NORTH ST, KENDALLVILLE, IN 46755
Preparer
Carla B Butler
Phone
2603470475
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

(a) to foster and enhance economic and community development in the city of kendallville, indiana (the "city") and surrounding community; (b) to develop and operate a community learning center (the "center") that will serve as a multi-disciplinary education, health and wellness hub in the city; (c) to support educational and workforce programs that strengthen the city and surrounding community; (d) to facilitate coordination and collaboration among nonprofit organizations and government agencies that utilize the center's space to promote efficiency and greater charitable outcomes for the community; (e) to serve as a centralized connection point for the supported organizations (as defined below) in their strategic and coordinated efforts to combat community deterioration and promote civic revitalization; and (f) in furtherance of the aforesaid purposes, to transact any and all lawful business for which corporations may be incorporated under the act, provided such business is not inconsistent with the corporation being organized and operated exclusively for charitable purposes. Notwithstanding the foregoing, the corporation is organized, and at all times thereafter will be operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of the city and those exempt organizations described in code section 509(a)(1 ), code section 509(a)(2), or treas. Reg. 1.509(a)-4(k) that are organized and operated, in whole or in part, to improve healthcare, educational attainment, - workforce development or economic opportunity in the city and surrounding community (hereinafter referred to as the "supported organizations"), nothing in these articles empowers the corporation to engage in activities which are not in furtherance of the above-mentioned purposes, and the corporation may not operate to support or benefit organizations other than the supported organizations.

Form 990, Page 1, Part I, Line 6

Assist in yard work, general cleaning and work on building; assist with programs

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NORTHEASTERN CENTER 35-1403134 3 0 2,990 GASLIGHT PLAYHOUSE INC, 35-1650924 10 0 3,960 CROSSROADS UNITED WAY 35-0953433 10 0 4,025 THE NOBLE COUNTY ARC FOUNDATIONS 35-1173674 10 0 3,850
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ALL ENTITIES RECEIVING SUPPORT RECEIVE IT DUE TO THE PURPOSE OF THE COMMUNITY LEARNING CENTER
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2MEET THE 33 1/3% FROM PUBLIC SUPPORT
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART I, LINE 11H
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION A, LINE 3B
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE CITY OF KENDALLVILLE INDIANA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1EAST NOBLE SCHOOL CORPORATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2COMMUNITY HOSPITAL OF NOBLE COUNTY INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3COLE CENTER FAMILY YMCA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4FREEDOM ACADEMY INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5NORTHEASTERN CENTER
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6GASLIGHT PLAYHOUSE INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt7CROSSROADS UNITED WAY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt8THE NOBLE COUNTY ARC FOUNDATIONS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0(A) TO FOSTER AND ENHANCE ECONOMIC AND COMMUNITY DEVELOPMENT IN THE CITY OF KENDALLVILLE, INDIANA (THE "CITY") AND SURROUNDING COMMUNITY; (B) TO DEVELOP AND OPERATE A COMMUNITY LEARNING CENTER (THE "CENTER") THAT WILL SERVE AS A MULTI-DISCIPLINARY EDUCATION, HEALTH AND WELLNESS HUB IN THE CITY; (C) TO SUPPORT EDUCATIONAL AND WORKFORCE PROGRAMS THAT STRENGTHEN THE CITY AND SURROUNDING COMMUNITY; (D) TO FACILITATE COORDINATION AND COLLABORATION AMONG NONPROFIT ORGANIZATIONS AND GOVERNMENT AGENCIES THAT UTILIZE THE CENTER'S SPACE TO PROMOTE EFFICIENCY AND GREATER CHARITABLE OUTCOMES FOR THE COMMUNITY; (E) TO SERVE AS A CENTRALIZED CONNECTION POINT FOR THE SUPPORTED ORGANIZATIONS (AS DEFINED BELOW) IN THEIR STRATEGIC AND COORDINATED EFFORTS TO COMBAT COMMUNITY DETERIORATION AND PROMOTE CIVIC REVITALIZATION; AND (F) IN FURTHERANCE OF THE AFORESAID PURPOSES, TO TRANSACT ANY AND ALL LAWFUL BUSINESS FOR WHICH CORPORATIONS MAY BE INCORPORATED UNDER THE ACT, PROVIDED SUCH BUSINESS IS NOT INCONSISTENT WITH THE CORPORATION BEING ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. NOTWITHSTANDING THE FOREGOING, THE CORPORATION IS ORGANIZED, AND AT ALL TIMES THEREAFTER WILL BE OPERATED, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE CITY AND THOSE EXEMPT ORGANIZATIONS DESCRIBED IN CODE SECTION 509(A)(1 ), CODE SECTION 509(A)(2), OR TREAS. REG. 1.509(A)-4(K) THAT ARE ORGANIZED AND OPERATED, IN WHOLE OR IN PART, TO IMPROVE HEALTHCARE, EDUCATIONAL ATTAINMENT, - WORKFORCE DEVELOPMENT OR ECONOMIC OPPORTUNITY IN THE CITY AND SURROUNDING COMMUNITY (HEREINAFTER REFERRED TO AS THE "SUPPORTED ORGANIZATIONS"), NOTHING IN THESE ARTICLES EMPOWERS THE CORPORATION TO ENGAGE IN ACTIVITIES WHICH ARE NOT IN FURTHERANCE OF THE ABOVE-MENTIONED PURPOSES, AND THE CORPORATION MAY NOT OPERATE TO SUPPORT OR BENEFIT ORGANIZATIONS OTHER THAN THE SUPPORTED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSIST IN YARD WORK, GENERAL CLEANING AND WORK ON BUILDING; ASSIST WITH PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY HAVING BOARD MEMBERS SIGN AND DISCLOSE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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