Civic Intelligence

Professional Learning Us

990 • Fiscal year 2024 • EIN 88-1514436

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 03, 2025

335 Kensett RdManhasset, NY 11030-2141

(516) 316-4236

Siviq Scores

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

Liabilities / Assets

76th percentile

0.16x

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

2024 filings • NTEE B60 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

2024 filings • NTEE B60 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2024 filings • NTEE B60 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$50,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 28.8% of source-year revenue.

2024 filings • NTEE B60 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

194%

Faster asset growth than 95% of similar nonprofits.

2024 filings • NTEE B60 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

188%

Faster revenue growth than 93% of similar nonprofits.

2024 filings • NTEE B60 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$62,235

Up $41,081 (+194%) from 2023

Net Assets

Up

$52,527

Up $31,373 (+148%) from 2023

Liabilities

Up

$9,708

Up $9,708 from 2023

Revenue

Up

$173,772

Up $113,494 (+188%) from 2023

Expenses

Up

$142,399

Up $106,478 (+296%) from 2023

Net Income

Up

$31,373

Up $7,016 (+29%) from 2023

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2023: $21,154Liabilities 2023: $0Net Assets 2023: $21,1542023Assets 2024: $62,235Liabilities 2024: $9,708Net Assets 2024: $52,5272024

Highlighted filing

2024

Assets$62,235
Liabilities$9,708
Net Assets$52,527

Operations Trend

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

$200K$150K$100K$50K$0Revenue 2023: $60,278Expenses 2023: $35,921Net Income 2023: $24,3572023Revenue 2024: $173,772Expenses 2024: $142,399Net Income 2024: $31,3732024

Highlighted filing

2024

Revenue$173,772
Expenses$142,399
Net Income$31,373
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$173,772
Mission and Program Overview

Mission

Our mission is to provide timely, relevant, and consistent professional learning that inspires and develops people in our global communities. To support our mission statement, our overall goal is to continued on schedule oprovide adults the ability to access learning on their schedule that is customized and tailored to their specific roles, community, and needs.

To provide timely, relevant, and consistent professional learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,654$45,530▲ $34,876
Accounts Receivable$10,500$15,000▲ $4,500
Loans From Officers Directors-$2,920-
Prepaid Expenses and Deferred Charges$0$1,705▲ $1,705
Total Assets$21,154$62,235▲ $41,081
Liabilities
Accounts Payable and Accrued Expenses-$6,788-
Total Liabilities$0$9,708▲ $9,708
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,054$52,427▲ $31,373
Net Assets Without Donor Restrictions$100$100→ $0
Total Net Assets Fund Balance$21,154$52,527▲ $31,373
Total Liabilities and Net Assets / Fund Balance$21,154$62,235▲ $41,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert KappeliChairperson (interim)FT$50,000$50,000
Andrew HickmanChief ExecutiveFT$40,000$40,000

Board Members and Trustees

NameTitle
Jerome ReillyVice-chairperson (interim)
Keith SalyerBoard Member
Dianna AverySecretary
Marco VelasteguiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$173,440
Investment Income
$0
Other Revenue
$332
Change in Net Assets
$31,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,220
Other Expenses$39,179
Total Fundraising Expense$14,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$54,140$30,599$9,415$94,154
Occupancy$10,351$5,850$1,800$18,001
Payroll Taxes$4,548$2,571$791$7,910
Office Expenses$3,426$1,996$575$5,997
Fees for Services Accounting$2,947$1,667$512$5,126
Information Technology$2,306$1,302$402$4,010
Other Expenses$1,661$1,181$248$3,090
Insurance$1,075$607$187$1,869
Other Employee Benefits$665$376$115$1,156
Interest$616$348$108$1,072
Travel$9$4$1$14
Total Functional Expenses$81,744$46,501$14,154$142,399
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$2,920-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 8B

During each meeting the board of directors follows the prebuilt presentation materials that go over the detail and decisions needed for the upcoming timeframe. The secretary takes detailed notes that outline the discussions and actions taken during the meeting. In those notes it includes the vote totals on decisions that the board of directors is responsible for and the actionable items that would be considered next steps.

Form 990, Part VI, Section B, Line 11B

Management reviews the 990 and provides a copy to the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed and signed by all board members annually.

Form 990, Part VI, Section B, Line 15

Using the candid nonprofit compensation report (24th edition), the board of directors reviews national average salaries for similar non-profit executives to determine if current compensation of staff aligns with national averages and determine if any changes are necessary. This process is conducted by the board, independently from the organization executives. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 18

Organizational documents and the form 990 are made available upon request.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request. In addition, the bylaws are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Professional Learning US Inc
EIN
88-1514436
Phone
5163164236
Address
335 KENSETT RD, MANHASSET, NY 11030-2141

Signing Officer

Name
Robert Kappeli
Title
Chief Executive of Operations
Phone
5163164236
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Kappeli
Formed
2022
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
4

Preparer

Firm
Cliftonlarsonallen Llp
Address
227 WEST TRADE STREET SUITE 800, CHARLOTTE, NC 28202
Preparer
Kathrine a Warlick
Phone
7049985200
Raw XML Appendix385 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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IRS990/Desc0PROFESSIONAL LEARNING SERVICESTO SUPPORT OUR PARTICIPANTS, PROFESSIONAL LEARNING US CREATED THE PHILOSOPHY OF LEARN, YOUR WAY. THIS PHILOSOPHY IS BASED ON THE IDEA THAT ALL PARTICIPANTS SHOULD HAVE MULTIPLE WAYS TO ENGAGE IN THE CONTENT, LEARNING, AND/OR COACHING INITIATIVES. THEY ARE SCAFFOLDED WITH OPTIONS FOR THE PARTICIPANT TO CHOOSE HOW THEY LEARN AND DECIDE THEIR BEST WAY TO PARTICIPATE AND RECEIVE THE CONTENT. WE OFFER ONLINE COURSES AND COURSEWORK THAT PARTICIPANTS CAN EITHER VIEW, READ, INTERACT WITH, LISTEN TO, OR COLLABORATE AROUND WITH OTHER COLLEAGUES. THE IDEA IS THAT THEY CAN ACCESS THIS INFORMATION, RESOURCES, STRATEGIES, AND COURSEWORK ANYTIME, USING ANY DEVICE OR TECHNOLOGY THAT WORKS BEST FOR THEM. WE ALSO CAN GUARANTEE AVAILABLE OPTIONS TO MEET WITH OUR TEAM OF TRAINERS AND CONTENT PROVIDERS, BOTH VIRTUALLY AND IN PERSON.DURING 2024, THE ORGANIZATION CONTINUED AND EXPANDED THEIR PARTNERSHIP AGREEMENT AND EDUCATIONAL GOVERNMENT CONTRACT WITH THE WASHINGTON STATE PROFESSIONAL EDUCATORS STANDARDS BOARD (PESB) TO RUN THEIR PARAEDUCATOR CERTIFICATE PROGRAM. THESE FUNDS WERE PAID TO PROFESSIONAL LEARNING US USING THE BILL AND MELINDA GATES GRANT THAT PESB WAS AWARDED FOR THIS WORK. PROFESSIONAL LEARNING US DEVELOPED ON-DEMAND LEARNING, MATERIALS, AND EDUCATIONAL SUPPORT TO DISTRICTS ACROSS THE STATE OF WASHINGTON FOR THIS PROGRAM THAT DIRECTLY ALIGNS WITH OUR MISSION STATEMENT. IN REGARD TO PROFESSIONAL LEARNING, PLUS SUPPORTED PESB BY HOSTING LIVE OPPORTUNITIES, VIRTUAL MEETINGS, AND PROVIDED ACCESS TO ALL WASHINGTON STATE PARAEDUCATORS TO THEIR CERTIFICATE PROGRAM AND ALL PROFESSIONAL LEARNING OPPORTUNITIES PLUS OFFERED. DURING 2024, THE ORGANIZATION ADDED ANOTHER PARTNERSHIP AGREEMENT AND NONPROFIT CONTRACTUAL AGREEMENT WITH A21. THIS CONTRACT SUPPORTED A21 IN THEIR GROWTH INTO THE EDUCATION PROFESSIONAL LEARNING SPACE TO SUPPORT DISTRICTS UNDERSTAND HUMAN TRAFFICKING AND PROTECT YOUTH. PROFESSIONAL LEARNING US PROVIDED PROFESSIONAL LEARNING TO A21'S STAFF ON CONTENT DEVELOPMENT, EDUCATIONAL CONSULTATION, AS WELL AS HOW TO PARTICIPATE IN THE EDUCATIONAL SYSTEM. PROFESSIONAL LEARNING US WAS AVAILABLE TO SUPPORT A21 AS THEY OFFERED THEIR PROFESSIONAL LEARNING OPPORTUNITIES AND WAS KEY IN THEIR GROWTH AS WELL.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CREDIT CARD REBATE - 2022 AMOUNT: $ 312. 2023 AMOUNT: $ 273. 2024 AMOUNT: $ 332.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE 2022 TAX YEAR WAS A SHORT YEAR BEGINNING APRIL 12, 2022 AND ENDING DECEMBER 31, 2022.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART III SUPPORT TEST
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0173772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt060278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt012072
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0246122
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02251
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1669
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PREPAYMENT OF REIMBURSABLE EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1PREPAYMENT OF REIMBURSABLE EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02186
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt11146
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ANDREW HICKMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ROBERT KAPPELI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CHIEF EXECUTIVE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CHAIRPERSON (INTERIM)
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt02920
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING EACH MEETING THE BOARD OF DIRECTORS FOLLOWS THE PREBUILT PRESENTATION MATERIALS THAT GO OVER THE DETAIL AND DECISIONS NEEDED FOR THE UPCOMING TIMEFRAME. THE SECRETARY TAKES DETAILED NOTES THAT OUTLINE THE DISCUSSIONS AND ACTIONS TAKEN DURING THE MEETING. IN THOSE NOTES IT INCLUDES THE VOTE TOTALS ON DECISIONS THAT THE BOARD OF DIRECTORS IS RESPONSIBLE FOR AND THE ACTIONABLE ITEMS THAT WOULD BE CONSIDERED NEXT STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REVIEWS THE 990 AND PROVIDES A COPY TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY ALL BOARD MEMBERS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3USING THE CANDID NONPROFIT COMPENSATION REPORT (24TH EDITION), THE BOARD OF DIRECTORS REVIEWS NATIONAL AVERAGE SALARIES FOR SIMILAR NON-PROFIT EXECUTIVES TO DETERMINE IF CURRENT COMPENSATION OF STAFF ALIGNS WITH NATIONAL AVERAGES AND DETERMINE IF ANY CHANGES ARE NECESSARY. THIS PROCESS IS CONDUCTED BY THE BOARD, INDEPENDENTLY FROM THE ORGANIZATION EXECUTIVES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATIONAL DOCUMENTS AND THE FORM 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, THE BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt021154
IRS990/TotalAssetsEOYAmt062235
IRS990/TotalAssetsGrp/BOYAmt021154
IRS990/TotalAssetsGrp/EOYAmt062235
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014154
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046501
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081744
IRS990/TotalFunctionalExpensesGrp/TotalAmt0142399
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt09708
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021154
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052527
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt081744
IRS990/TotalProgramServiceRevenueAmt0173440
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt0332
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0173772
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt062235
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01
IRS990/TravelGrp/ManagementAndGeneralAmt04
IRS990/TravelGrp/ProgramServicesAmt09
IRS990/TravelGrp/TotalAmt014
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0335 KENSETT RD
IRS990/USAddress/CityNm0MANHASSET
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0110302141
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.PROFESSIONALLEARNING.US
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT KAPPELI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OF OPERATIONS
ReturnHeader/BusinessOfficerGrp/PhoneNum05163164236
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LEARNING US INC
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0881514436
ReturnHeader/Filer/PhoneNum05163164236
ReturnHeader/Filer/USAddress/AddressLine1Txt0335 KENSETT RD
ReturnHeader/Filer/USAddress/CityNm0MANHASSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0110302141
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0227 WEST TRADE STREET SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028202
ReturnHeader/PreparerPersonGrp/PhoneNum07049985200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHRINE A WARLICK
ReturnHeader/ReturnTs02025-09-09T11:19:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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