Civic Intelligence

Center for Learn Local

990 • Fiscal year 2023 • EIN 85-2905332

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 20, 2024

Organization ProfileWWW.TOPONEXUS.ORG
343 State StHarbor Springs, MI 49740

(231) 242-4600

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

89th percentile

45%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$43,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

94th percentile

140%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

32%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$185,989

Up $108,492 (+140%) from 2022

Net Assets

Up

$185,835

Up $108,338 (+140%) from 2022

Liabilities

$154

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin89th percentile

Revenue

Up

$240,441

Up $58,331 (+32%) from 2022

Expenses

Down

$132,103

Down $59,571 (-31%) from 2022

Net Income

Up

$108,338

Up $117,902 (+1233%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$200K$150K$100K$50K$0Assets 2021: $87,061Liabilities 2021: $0Net Assets 2021: $87,0612021Assets 2022: $77,497Net Assets 2022: $77,4972022Assets 2023: $185,989Liabilities 2023: $154Net Assets 2023: $185,8352023Assets 2024: $164,178Liabilities 2024: $299Net Assets 2024: $163,8792024

Highlighted filing

2023

Assets$185,989
Liabilities$154
Net Assets$185,835
Open 2023 Filing

Operations Trend

Revenue Growth73rd percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $209,092Expenses 2021: $150,551Net Income 2021: $58,5412021Revenue 2022: $182,110Expenses 2022: $191,674Net Income 2022: -$9,5642022Revenue 2023: $240,441Expenses 2023: $132,103Net Income 2023: $108,3382023Revenue 2024: $156,768Expenses 2024: $178,724Net Income 2024: -$21,9562024

Highlighted filing

2023

Revenue$240,441
Expenses$132,103
Net Income$108,338
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 20, 2024
Return Version
2023v4.0
Gross Receipts
$240,633
Mission and Program Overview

Mission

Center for learn local is an educational nonprofit bringing real-world learning to people of all ages by providing educational experiences that help to connect learners to their local environment and developing tools to help further education.

The center for learn local is an educational nonprofit bringing real-world learning to people of all ages. By providing educational experiences as well as education tools, the center for learn local helps people to connect to their place and take action in their local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,695$168,986▲ $92,291
Savings and Temporary Cash Investments$302$16,503▲ $16,201
Total Assets$77,497$185,989▲ $108,492
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses-$154-
Total Liabilities$0$154▲ $154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,497$185,835▲ $108,338
Total Net Assets Fund Balance$77,497$185,835▲ $108,338
Total Liabilities and Net Assets / Fund Balance$77,497$185,989▲ $108,492
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Molly Ames BakerCIOFT$43,000$43,000

Board Members and Trustees

NameTitle
Susan FordPresident
Meika LoeSecretary
Anne ClaussTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,224
Program Service Revenue
$82,236
Investment Income
$129
Other Revenue
$852
All Other Contributions
$157,224
Change in Net Assets
$108,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$240,441
Revenue Not Reported on Form 990
$27,000
Total Revenue per Audited Statements
$267,441
Total Revenue per Form 990
$240,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,103
Salaries, Compensation, and Employee Benefits$43,000
Total Fundraising Expense$1,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$43,000--$43,000
Occupancy$38,384--$38,384
Fees for Services Other$12,100$5,250-$17,350
Fees for Services Accounting-$7,530-$7,530
Travel$6,454--$6,454
Information Technology-$3,945-$3,945
Insurance-$3,817-$3,817
Office Expenses-$2,496-$2,496
All Other Expenses$466$853-$1,319
Advertising-$1,009-$1,009
Other Expenses$961-$1,036$961
Fees for Services Legal-$515-$515
Total Functional Expenses$105,652$25,415$1,036$132,103

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$159,103
Expenses per Audited Statements$132,103
Total Expenses per Form 990$132,103
Expenses Not Reported on Form 990$27,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,044
Fundraising Direct Expenses$192
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
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

“The chief innovation officer (cio) reviews and approves the final copy of the form 990, and then the board receives a final copy with redacted schedule b information.”

Form 990, Page 6, Part VI, Line 19

“Documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Center for Learn Local
EIN
85-2905332
Phone
2312424600
Address
343 STATE ST, HARBOR SPRINGS, MI 49740
Doing Business As
Toponexus

Signing Officer

Name
Molly Ames Baker
Title
CIO
Phone
2312424600
Signed
2024-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Molly Ames Baker
Formed
2020
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
12

Preparer

Firm
Klepadlo Winnell Nuorala Pc
Address
2301 MITCHELL PARK DR, PETOSKEY, MI 49770
Preparer
Michael L Nuorala
Phone
2313473963
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The center for learn local is an educational nonprofit bringing real-world learning to people of all ages. By providing educational experiences as well as education tools, the center for learn local helps people to connect to their place and take action in their local community.”

Form 990, Page 2, Part III, Line 4A

“In 2023, the center for learn local designed and delivered over 11 unique, learning experiences (adventures, workshops, trainings) reaching over 635 learners and 11 community members of all ages. The focus of programming was to promote the growth of individuals, community groups and organizations by building local literacy and life skills. The center for learn local collaborated with other nonprofits including local government, chamber of commerce, public schools, day care center, libraries, trade schools and the national park service. The center engaged 12 who helped with miscellaneous jobs. No amounts have been reflected in the statements for donated services. Inasmuch as no objective basis is available to measure the value of such services. However, a number of volunteers have donated time including the chief innovation officer's time.”

Form 990, Part IX, Line 11G

“Contract services 300 0 0 independent contractors 5,836 0 0 consulting services 5,964 0 0 graphic design 0 5,250 0 total 12,100 5,250 0”

Form 990, Part XI, Line 9

“Services performed -27,000”

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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/DonatedServicesUseFcltsAmt027000
IRS990ScheduleD/ExpensesNotReportedAmt027000
IRS990ScheduleD/ExpensesSubtotalAmt0132103
IRS990ScheduleD/RevenueNotReportedAmt027000
IRS990ScheduleD/RevenueSubtotalAmt0240441
IRS990ScheduleD/TotalExpensesPerForm990Amt0132103
IRS990ScheduleD/TotalRevenuePerForm990Amt0240441
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0267441
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0159103
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOR LEARN LOCAL IS AN EDUCATIONAL NONPROFIT BRINGING REAL-WORLD LEARNING TO PEOPLE OF ALL AGES. BY PROVIDING EDUCATIONAL EXPERIENCES AS WELL AS EDUCATION TOOLS, THE CENTER FOR LEARN LOCAL HELPS PEOPLE TO CONNECT TO THEIR PLACE AND TAKE ACTION IN THEIR LOCAL COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN 2023, THE CENTER FOR LEARN LOCAL DESIGNED AND DELIVERED OVER 11 UNIQUE, LEARNING EXPERIENCES (ADVENTURES, WORKSHOPS, TRAININGS) REACHING OVER 635 LEARNERS AND 11 COMMUNITY MEMBERS OF ALL AGES. THE FOCUS OF PROGRAMMING WAS TO PROMOTE THE GROWTH OF INDIVIDUALS, COMMUNITY GROUPS AND ORGANIZATIONS BY BUILDING LOCAL LITERACY AND LIFE SKILLS. THE CENTER FOR LEARN LOCAL COLLABORATED WITH OTHER NONPROFITS INCLUDING LOCAL GOVERNMENT, CHAMBER OF COMMERCE, PUBLIC SCHOOLS, DAY CARE CENTER, LIBRARIES, TRADE SCHOOLS AND THE NATIONAL PARK SERVICE. THE CENTER ENGAGED 12 WHO HELPED WITH MISCELLANEOUS JOBS. NO AMOUNTS HAVE BEEN REFLECTED IN THE STATEMENTS FOR DONATED SERVICES. INASMUCH AS NO OBJECTIVE BASIS IS AVAILABLE TO MEASURE THE VALUE OF SUCH SERVICES. HOWEVER, A NUMBER OF VOLUNTEERS HAVE DONATED TIME INCLUDING THE CHIEF INNOVATION OFFICER'S TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHIEF INNOVATION OFFICER (CIO) REVIEWS AND APPROVES THE FINAL COPY OF THE FORM 990, AND THEN THE BOARD RECEIVES A FINAL COPY WITH REDACTED SCHEDULE B INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES 300 0 0 INDEPENDENT CONTRACTORS 5,836 0 0 CONSULTING SERVICES 5,964 0 0 GRAPHIC DESIGN 0 5,250 0 TOTAL 12,100 5,250 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SERVICES PERFORMED -27,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt077497
IRS990/TotalAssetsEOYAmt0185989
IRS990/TotalAssetsGrp/BOYAmt077497
IRS990/TotalAssetsGrp/EOYAmt0185989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0157224
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01036
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025415
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105652
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132103
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0154
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0154
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077497
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0185835
IRS990/TotalProgramServiceExpensesAmt0105652
IRS990/TotalProgramServiceRevenueAmt082236
IRS990/TotalReportableCompFromOrgAmt043000
IRS990/TotalRevenueGrp/ExclusionAmt0129
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082236
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240441
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt077497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185989
IRS990/TravelGrp/ProgramServicesAmt06454
IRS990/TravelGrp/TotalAmt06454
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0343 STATE ST
IRS990/USAddress/CityNm0HARBOR SPRINGS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049740
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.TOPONEXUS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MOLLY AMES BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CIO
ReturnHeader/BusinessOfficerGrp/PhoneNum02312424600
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR LEARN LOCAL
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0852905332
ReturnHeader/Filer/PhoneNum02312424600
ReturnHeader/Filer/USAddress/AddressLine1Txt0343 STATE ST
ReturnHeader/Filer/USAddress/CityNm0HARBOR SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049740
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382666112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KLEPADLO WINNELL NUORALA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02301 MITCHELL PARK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PETOSKEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313473963
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L NUORALA
ReturnHeader/ReturnTs02024-02-22T08:19:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MOLLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AMES BAKER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$185,989
Liabilities
$154
Net assets
$185,835
Revenue
$240,441
Expenses
$132,103
Net income
$108,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$1.57$1.79$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$2.40$1.32$1.08
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.77$1.82$1.92$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$2.09$1.51$0.59