Civic Intelligence

Alcuin Study Center Inc.

990EZ • Fiscal year 2024 • EIN 85-2485765

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 23, 2025

Organization Profilewww. alcuinstudycenter.org
3110 W Riverside AveMuncie, IN 47304

(765) 217-9611

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

11th percentile

-45%

Higher net margin than 11% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-63%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-40%

Faster revenue growth than 14% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$19,331

Down $32,597 (-63%) from 2023

Net Assets

Down

$16,275

Down $35,653 (-69%) from 2023

Liabilities

Up

$3,056

Up $3,056 from 2023

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin11th percentile

Revenue

Down

$79,310

Down $53,619 (-40%) from 2023

Expenses

Up

$114,963

Up $20,148 (+21%) from 2023

Net Income

Down

-$35,653

Down $73,767 (-194%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$60K$40K$20K$0Assets 2020: $11,386Liabilities 2020: $0Net Assets 2020: $11,3862020Assets 2023: $51,928Liabilities 2023: $0Net Assets 2023: $51,9282023Assets 2024: $19,331Liabilities 2024: $3,056Net Assets 2024: $16,2752024

Highlighted filing

2024

Assets$19,331
Liabilities$3,056
Net Assets$16,275
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $13,445Expenses 2020: $1,672Net Income 2020: $11,7732020Revenue 2023: $132,929Expenses 2023: $94,815Net Income 2023: $38,1142023Revenue 2024: $79,310Expenses 2024: $114,963Net Income 2024: -$35,6532024

Highlighted filing

2024

Revenue$79,310
Expenses$114,963
Net Income-$35,653
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 23, 2025
Return Version
2024v5.1
Gross Receipts
$79,310
Mission and Program Overview

Mission

Study Center

Program Services

DescriptionGrantsExpenses
Study Center$79,310$114,963
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan DaughertyEx DirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Alcuin Study Center Inc
EIN
85-2485765
In Care Of
% Dan Daugherty
Phone
7652179611
Address
3110 W Riverside Ave, Muncie, IN 47304

Signing Officer

Name
Dan Daugherty
Title
Exec Director
Phone
7652179611
Signed
2025-03-23
Discuss with paid preparer
Yes

Preparer

Firm
Swift & Associates CPAs Inc
Address
3620 N Everbrook Suite A, Muncie, IN 47304
Preparer
Catherine Swift
Phone
7652880713
Supplemental Narrative

Additional Explanations

Description of other assets Part II line 24

“Category Beginning of Year End of Yearequipment 0 52”

Description of total liabilities Part II line 26

“Category Beginning of Year End of Yeara/p 0 1,584payroll 0 1,472”

Raw XML Appendix113 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Alcuin Study Center
IRS990EZ/BooksInCareOfDetail/PhoneNum07652179611
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03110 W Riverside Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Muncie
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047304
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051928
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019279
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt079310
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-35653
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05304
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt051928
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019331
IRS990EZ/GrossReceiptsAmt079310
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt051928
IRS990EZ/NetAssetsOrFundBalancesEOYAmt016275
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt051928
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt016275
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dan Daugherty
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Ex Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt052
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Study Center
IRS990EZ/PrintingPublicationsPostageAmt047809
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Study Center
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt079310
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0114963
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt061850
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03056
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0114963
IRS990EZ/TotalProgramServiceExpensesAmt0114963
IRS990EZ/TotalRevenueAmt079310
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt079310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0132929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0212239
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0212239
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt079310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0132929
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0212239
IRS990ScheduleA/TotalSupportAmt0212239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Category Beginning of Year End of Yearequipment 0 52
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of Yeara/p 0 1,584payroll 0 1,472
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN DAUGHERTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exec Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07652179611
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Alcuin Study Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0ALCU
ReturnHeader/Filer/EIN0852485765
ReturnHeader/Filer/InCareOfNm0% Dan Daugherty
ReturnHeader/Filer/PhoneNum07652179611
ReturnHeader/Filer/USAddress/AddressLine1Txt03110 W Riverside Ave
ReturnHeader/Filer/USAddress/CityNm0Muncie
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047304
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261343805
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Swift & Associates CPAs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03620 N Everbrook Suite A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Muncie
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047304
ReturnHeader/PreparerPersonGrp/PhoneNum07652880713
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE SWIFT
ReturnHeader/ReturnTs02025-04-10T21:04:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,331
Liabilities
$3,056
Net assets
$16,275
Revenue
$79,310
Expenses
$114,963
Net income
-$35,653
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.16$0.79$1.15$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$1.33$0.95$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.13$0.02$0.12