Civic Intelligence

The Learning Council

990 • Fiscal year 2023 • EIN 84-1377794

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 17, 2024

Organization ProfileTHELEARNINGCOUNCIL.ORG
PO Box 1744Paonia, CO 81428

(970) 433-5852

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

47th percentile

$47,492

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

91st percentile

60%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,245,864

Up $469,579 (+60%) from 2022

Net Assets

Up

$1,120,637

Up $464,406 (+71%) from 2022

Liabilities

Up

$125,227

Up $5,173 (+4.3%) from 2022

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin90th percentile

Revenue

Up

$931,142

Up $298,621 (+47%) from 2022

Expenses

Up

$466,736

Up $32,425 (+7.5%) from 2022

Net Income

Up

$464,406

Up $266,196 (+134%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$1.5M$1.0M$500K$0Assets 2013: $7,982Liabilities 2013: $0Net Assets 2013: $7,9822013Assets 2014: $11,441Liabilities 2014: $0Net Assets 2014: $11,4412014Assets 2015: $17,846Liabilities 2015: $0Net Assets 2015: $17,8462015Assets 2016: $23,326Liabilities 2016: $0Net Assets 2016: $23,3262016Assets 2017: $16,714Liabilities 2017: $0Net Assets 2017: $16,7142017Assets 2018: $21,092Liabilities 2018: $0Net Assets 2018: $21,0922018Assets 2019: $27,997Net Assets 2019: $27,9972019Assets 2020: $63,925Liabilities 2020: $0Net Assets 2020: $63,9252020Assets 2021: $672,179Liabilities 2021: $214,158Net Assets 2021: $458,0212021Assets 2022: $776,285Liabilities 2022: $120,054Net Assets 2022: $656,2312022Assets 2023: $1,245,864Liabilities 2023: $125,227Net Assets 2023: $1,120,6372023Assets 2024: $1,392,005Liabilities 2024: $107,309Net Assets 2024: $1,284,6962024

Highlighted filing

2023

Assets$1,245,864
Liabilities$125,227
Net Assets$1,120,637
Open 2023 Filing

Operations Trend

Revenue Growth82nd percentile

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

$1.0M$500K$0-$500KRevenue 2013: $30,662Expenses 2013: $23,006Net Income 2013: $7,6562013Revenue 2014: $41,947Expenses 2014: $38,488Net Income 2014: $3,4592014Revenue 2015: $49,824Expenses 2015: $43,419Net Income 2015: $6,4052015Revenue 2016: $40,818Expenses 2016: $35,338Net Income 2016: $5,4802016Revenue 2017: $46,285Expenses 2017: $52,897Net Income 2017: -$6,6122017Revenue 2018: $61,452Expenses 2018: $57,074Net Income 2018: $4,3782018Revenue 2019: $96,066Expenses 2019: $96,625Net Income 2019: -$5592019Revenue 2020: $219,404Expenses 2020: $183,476Net Income 2020: $35,9282020Revenue 2021: $680,050Expenses 2021: $286,065Net Income 2021: $393,9852021Revenue 2022: $632,521Expenses 2022: $434,311Net Income 2022: $198,2102022Revenue 2023: $931,142Expenses 2023: $466,736Net Income 2023: $464,4062023Revenue 2024: $724,692Expenses 2024: $601,297Net Income 2024: $123,3952024

Highlighted filing

2023

Revenue$931,142
Expenses$466,736
Net Income$464,406
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 17, 2024
Return Version
2023v5.0
Gross Receipts
$937,711
Mission and Program Overview

Mission

To support and provide community educational programs and equal access to food.

Enriching community through education, art, advocacy, food, agriculture and wellness for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$747,147$1,179,089▲ $431,942
Rtn Earn Endowment Incm Other Fnds$656,231$1,120,637▲ $464,406
Cash and Non-Interest-Bearing Accounts$28,319$43,560▲ $15,241
Accounts Receivable$819--
Total Assets$776,285$1,245,864▲ $469,579
Other Assets Total-$23,215-
Liabilities
Mortgage Notes Payable Secured by Investment Property$120,041$112,060▼ $7,981
Accounts Payable and Accrued Expenses$13$13,167▲ $13,154
Total Liabilities$120,054$125,227▲ $5,173
Net Assets / Fund Balance
Total Net Assets Fund Balance$656,231$1,120,637▲ $464,406
Total Liabilities and Net Assets / Fund Balance$776,285$1,245,864▲ $469,579

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$572,880-$572,880
Buildings$486,658$23,647$510,305
Other Land Buildings$53,713$3,400$57,113
Land$39,000-$39,000
Equipment$26,838$6,568$33,406
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alicia MichelsenExecutive DiPT$47,492$47,492

Board Members and Trustees

NameTitle
Brandy EmesalPresident
Kylie GettlemanSecretary
Asa HoffmanTreasurer
Sara BrodeyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$856,130
Program Service Revenue
$79,209
Investment Income
$68
Other Revenue
$-4,265
All Other Contributions
$376,101
Change in Net Assets
$464,406

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$76,609Fair Market Value
Total Noncash Contributions1$76,609-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,322
Salaries, Compensation, and Employee Benefits$76,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$35,384$81,641-$117,025
Current Officers, Directors, Trustees, and Key Employees$47,492--$47,492
Occupancy$40,545$1,725-$42,270
Other Salaries and Wages$26,071--$26,071
Depreciation Depletion$9,324$8,961-$18,285
Fees for Services Accounting$207$9,014-$9,221
Advertising$3,981$4,803-$8,784
Insurance$6,195$550-$6,745
Other Expenses$5,677$263-$5,940
Interest$4,429--$4,429
All Other Expenses$3,000--$3,000
Payroll Taxes$2,851--$2,851
Office Expenses$78$1,475-$1,553
Conferences and Meetings$590$835-$1,425
Travel$770$357-$1,127
Total Functional Expenses$344,980$121,756$0$466,736
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,569
Fundraising Gross Income$2,304
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
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“Board reviews 990 return before filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Learning Council
EIN
84-1377794
Phone
9704335852
Address
PO BOX 1744, PAONIA, CO 81428

Signing Officer

Name
Brandy Emesal
Title
President
Phone
9704335852
Signed
2024-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandy Emesal
Formed
2007
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
18

Preparer

Firm
Soronen Donley Patterson CPA Pc
Address
706 S 9TH ST 1, GRAND JUNCTION, CO 81501-3736
Preparer
Willy Corey CPA
Phone
9702418346
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees 35,384 81,641 0”

Raw XML Appendix397 raw XML fields

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/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02518048
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0915471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0607060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0680050
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0219401
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt096066
IRS990ScheduleA/Total509Grp/TotalAmt02518048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0915539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0607060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0680050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0219401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt096066
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02518116
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0486658
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023647
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0510305
IRS990ScheduleD/EquipmentGrp/BookValueAmt026838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06568
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033406
IRS990ScheduleD/LandGrp/BookValueAmt039000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0572880
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0572880
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053713
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057113
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01179089
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt076609
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS 990 RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER PROFESSIONAL FEES 35,384 81,641 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0776285
IRS990/TotalAssetsEOYAmt01245864
IRS990/TotalAssetsGrp/BOYAmt0776285
IRS990/TotalAssetsGrp/EOYAmt01245864
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0856130
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344980
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466736
IRS990/TotalGrossUBIAmt022172
IRS990/TotalLiabilitiesBOYAmt0120054
IRS990/TotalLiabilitiesEOYAmt0125227
IRS990/TotalLiabilitiesGrp/BOYAmt0120054
IRS990/TotalLiabilitiesGrp/EOYAmt0125227
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0656231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01120637
IRS990/TotalProgramServiceExpensesAmt0344980
IRS990/TotalProgramServiceRevenueAmt079209
IRS990/TotalReportableCompFromOrgAmt047492
IRS990/TotalRevenueGrp/ExclusionAmt0-4197
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0931142
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt022172
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0776285
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01245864
IRS990/TravelGrp/ManagementAndGeneralAmt0357
IRS990/TravelGrp/ProgramServicesAmt0770
IRS990/TravelGrp/TotalAmt01127
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1744
IRS990/USAddress/CityNm0PAONIA
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081428
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0THELEARNINGCOUNCIL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDY EMESAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09704335852
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0841377794
ReturnHeader/Filer/PhoneNum09704335852
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1744
ReturnHeader/Filer/USAddress/CityNm0PAONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081428
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841196239
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SORONEN DONLEY PATTERSON CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0706 S 9TH ST 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND JUNCTION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0815013736
ReturnHeader/PreparerPersonGrp/PhoneNum09702418346
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLY COREY CPA
ReturnHeader/ReturnTs02024-11-05T16:24:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,245,864
Liabilities
$125,227
Net assets
$1,120,637
Revenue
$931,142
Expenses
$466,736
Net income
$464,406
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.11$1.28$0.72$0.60$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.13$1.12$0.93$0.47$0.46
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.12$0.66$0.63$0.43$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.21$0.46$0.68$0.29$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.22$0.18$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.10$0.10$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.06$0.06$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.05$0.05$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.04$0.04$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.05$0.04$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.04$0.04$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.03$0.02$0.01