Civic Intelligence

The Learning Source

990 • Fiscal year 2022 • EIN 84-0585638

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 30, 2022

Organization ProfileN/A
8790 W Colfax AveDenver, CO 80215

(303) 922-4683

Siviq Scores

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

Liabilities / Assets

78th percentile

0.34x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.22x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

51st percentile

7.5%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

92nd percentile

74%

Faster asset growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

48th percentile

4.7%

Faster revenue growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$2,170,117

Up $921,397 (+74%) from 2021

Net Assets

Up

$1,428,987

Up $252,353 (+21%) from 2021

Liabilities

Up

$741,130

Up $669,044 (+928%) from 2021

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin51st percentile

Revenue

Up

$3,367,695

Up $150,353 (+4.7%) from 2021

Expenses

Up

$3,115,342

Up $684,191 (+28%) from 2021

Net Income

Down

$252,353

Down $533,838 (-68%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,010,060Liabilities 2011: $629,865Net Assets 2011: $380,1952011Assets 2012: $1,045,134Liabilities 2012: $613,194Net Assets 2012: $431,9402012Assets 2013: $956,268Liabilities 2013: $492,636Net Assets 2013: $463,6322013Assets 2014: $1,159,767Liabilities 2014: $463,482Net Assets 2014: $696,2852014Assets 2015: $1,279,831Liabilities 2015: $449,478Net Assets 2015: $830,3532015Assets 2016: $559,084Liabilities 2016: $91,807Net Assets 2016: $467,2772016Assets 2017: $550,035Liabilities 2017: $89,627Net Assets 2017: $460,4082017Assets 2018: $495,688Liabilities 2018: $91,436Net Assets 2018: $404,2522018Assets 2019: $507,111Liabilities 2019: $153,962Net Assets 2019: $353,1492019Assets 2020: $813,504Liabilities 2020: $423,064Net Assets 2020: $390,4402020Assets 2021: $1,248,720Liabilities 2021: $72,086Net Assets 2021: $1,176,6342021Assets 2022: $2,170,117Liabilities 2022: $741,130Net Assets 2022: $1,428,9872022Assets 2023: $3,192,925Liabilities 2023: $1,029,619Net Assets 2023: $2,163,3062023Assets 2024: $3,146,603Liabilities 2024: $1,354,446Net Assets 2024: $1,792,1572024

Highlighted filing

2022

Assets$2,170,117
Liabilities$741,130
Net Assets$1,428,987
Open 2022 Filing

Operations Trend

Revenue Growth48th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,489,8322011Expenses 2012: $1,468,8912012Expenses 2013: $1,379,0672013Revenue 2014: $1,525,295Expenses 2014: $1,292,642Net Income 2014: $232,6532014Revenue 2015: $1,710,407Expenses 2015: $1,576,339Net Income 2015: $134,0682015Revenue 2016: $1,312,951Expenses 2016: $1,675,154Net Income 2016: -$362,2032016Revenue 2017: $1,692,156Expenses 2017: $1,699,025Net Income 2017: -$6,8692017Revenue 2018: $1,694,577Expenses 2018: $1,750,733Net Income 2018: -$56,1562018Revenue 2019: $1,940,316Expenses 2019: $1,991,419Net Income 2019: -$51,1032019Revenue 2020: $1,894,729Expenses 2020: $1,857,438Net Income 2020: $37,2912020Revenue 2021: $3,217,342Expenses 2021: $2,431,151Net Income 2021: $786,1912021Revenue 2022: $3,367,695Expenses 2022: $3,115,342Net Income 2022: $252,3532022Revenue 2023: $3,795,869Expenses 2023: $3,061,549Net Income 2023: $734,3202023Revenue 2024: $4,482,088Expenses 2024: $4,853,238Net Income 2024: -$371,1502024

Highlighted filing

2022

Revenue$3,367,695
Expenses$3,115,342
Net Income$252,353
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 30, 2022
Return Version
2021v4.1
Gross Receipts
$3,367,695
Mission and Program Overview

Mission

The Learning Source believes education is essential to peoples freedom, their confidence, and their ability to perform in the family, community and workplace. We provide opportunities for motivated adult learners and families to attain educational goals for themselves and their children through: adult and family literacy, GED and English instruction provided by trained volunteer tutors, led by a dedicated staff and accessible centers located within the community.

The learning source promotes and provides educational opportunities through collaborative partnerships for adults and families to support their future achievements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$783,283$852,693▲ $69,410
Land, Buildings, and Equipment, Net$665$772,935▲ $772,270
Accounts Receivable$406,783$536,500▲ $129,717
Prepaid Expenses and Deferred Charges$57,989$7,989▼ $50,000
Total Assets$1,248,720$2,170,117▲ $921,397
Liabilities
Other Liabilities-$620,538-
Accounts Payable and Accrued Expenses$72,086$120,592▲ $48,506
Total Liabilities$72,086$741,130▲ $669,044
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,176,634$1,428,987▲ $252,353
Total Net Assets Fund Balance$1,176,634$1,428,987▲ $252,353
Total Liabilities and Net Assets / Fund Balance$1,248,720$2,170,117▲ $921,397

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$621,471$56,307$677,778
Leasehold Improvements$115,021$3,456$118,477
Equipment$36,443$68,284$104,727
Other Land Buildings$0$5,540$5,540
Land$0--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh EvansExecutive DirectorFT$129,461$4,004$133,465

Board Members and Trustees

NameTitle
Bentley SmithPresident
William LampingVice President
David MontgomeryBoard Member
Lisa HidalgoBoard Member
Nita BrattBoard Member
Amy SavichSecretary
Anna GallegosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,367,642
Program Service Revenue
$53
Investment Income
$0
Other Revenue
$0
All Other Contributions
$151,839
Change in Net Assets
$252,353

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,367,695
Revenue Not Reported on Form 990
$381,948
Total Revenue per Audited Statements
$3,749,643
Total Revenue per Form 990
$3,367,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,423,286
Other Expenses$692,056
Total Fundraising Expense$235,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,144,146$4,794$21,799$2,170,739
Occupancy$195,663$23,019$11,510$230,192
Current Officers, Directors, Trustees, and Key Employees$18,211$18,211$93,220$129,642
Other Employee Benefits$115,531$1,229$6,145$122,905
Depreciation Depletion$56,350$6,629$3,315$66,294
Fees for Services Accounting$0$41,573$0$41,573
Fees for Services Other$0$27,280$0$27,280
Interest$18,094$2,129$1,064$21,287
Other Expenses$0$17,331$0$17,331
All Other Expenses$2,069$0$0$2,069
Total Functional Expenses$2,703,021$176,787$235,534$3,115,342

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,497,290
Expenses per Audited Statements$3,115,342
Total Expenses per Form 990$3,115,342
Expenses Not Reported on Form 990$381,948
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
Capital Lease Liability$620,538
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Learning Source
EIN
84-0585638
Phone
3039224683
Address
8790 W COLFAX AVE, DENVER, CO 80215

Signing Officer

Name
Joshua Evans
Title
Executive Director
Phone
3039224683
Signed
2022-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Evans
Formed
1968
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
94
Volunteers
125

Preparer

Firm
Artesian CPA LLC
Address
6403 S Datura St, Littleton, CO 80120
Preparer
Craig Denlinger
Phone
3038233220
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Management and board president review and approve the form 990 prior to filing.”

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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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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0381948
IRS990ScheduleD/DonatedServicesUseFcltsAmt0381948
IRS990ScheduleD/EquipmentGrp/BookValueAmt036443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068284
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104727
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0620538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE LIABILITY
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IRS990ScheduleD/RevenueSubtotalAmt03367695
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND BOARD PRESIDENT REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING.
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03039224683
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING SOURCE
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0840585638
ReturnHeader/Filer/PhoneNum03039224683
ReturnHeader/Filer/USAddress/AddressLine1Txt08790 W COLFAX AVE
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472370837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Artesian CPA LLC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,170,117
Liabilities
$741,130
Net assets
$1,428,987
Revenue
$3,367,695
Expenses
$3,115,342
Net income
$252,353
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$1.35$1.79$4.48$4.85$0.37
2023Summary only. Only limited summary data is available for this year.$3.19$1.03$2.16$3.80$3.06$0.73
2022Detailed filing. Detailed filing data is available for this year.$2.17$0.74$1.43$3.37$3.12$0.25
2021Summary only. Only limited summary data is available for this year.$1.25$0.07$1.18$3.22$2.43$0.79
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.42$0.39$1.89$1.86$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.15$0.35$1.94$1.99$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.09$0.40$1.69$1.75$0.06
2017Summary only. Only limited summary data is available for this year.$0.55$0.09$0.46$1.69$1.70$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.09$0.47$1.31$1.68$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.45$0.83$1.71$1.58$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.46$0.70$1.53$1.29$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.49$0.46$1.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.61$0.43$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.63$0.38$1.49
Peer Organizations

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