Community Learning Center INC FY2020 filing

Tax-deductible

Prt Washingtn, WI501(c)(3)Since 1980EIN 39-1366928

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Community Learning center's mission is to meet the diverse childcare needs of families within a healthy, safe, nurturing environment.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
$178K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $62K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$178K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$486K
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$899K
Spent
$1.0M
To programs
64%
Net assets
$204K
By yearFY2020–FY2025
Revenue
$899K
FY2020
Revenue by fiscal year
FY2020$899K
FY2021$1.1M
FY2022$1.5M
FY2023$1.2M
FY2024$1.2M
FY2025$1.5M
Expenses
$1.0M
FY2020
Expenses by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.2M
FY2023$1.1M
FY2024$1.2M
FY2025$1.4M
Net assets
$204K
FY2020
Net assets by fiscal year
FY2020$204K
FY2021$241K
FY2022$538K
FY2023$587K
FY2024$662K
FY2025$702K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in 0000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $655K Management & general 36% · $372K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $178K paid to officers and key staff.

Part VII, Section A · reportable compensation
Administrator
$117,510Pt VII · Sec A
Center Director
$60,397Pt VII · Sec A
President/Chair
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lori Gramoll———$125,566$119,110$117,510
Katrina Schmitt$90,945$85,169$85,043$76,651$64,458$60,397
Sandy Brahm$71,930$65,388$43,351———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides diverse childcare in a healthy, safe, and nurturing environment.

Provided by the organization

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1 program · $655K · in their own filed words · FY2020
01

Pre-school, child care and adult training

$655Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$899K
Ln 12
Fees for servicesLn 2g$613K
Gifts and grantsLn 1h$282K
Other incomeLn 4–11$3K
Money outPt IX
$1.0M
Ln 25
Programscol B$655K
Managementcol C$372K
Owns and owesPt X
$204K
net assets · Ln 32
Cash and savingsLn 1–2$209K
Total assetsLn 16$690K
LiabilitiesLn 26$486K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$282K
Government grantsLn 1e$282K
Fees for servicesLn 2g$613K
Investment incomeLn 3$307
Other incomeLn 4–11$3K
Total revenueLn 12$899K
Assets in detailPt X, end of year
CashLn 1$67K
SavingsLn 2$141K
Cash and savings togetherLn 1–2$209K
Land, buildings, equipmentLn 10c$481K
Total assetsLn 16$690K
LiabilitiesLn 26$486K
Net assetsLn 32$204K
OperationsPt I, VI
EmployeesI 538
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$70K$209K
Land, buildings, equipmentLn 10c$433K$481K
Total assetsLn 16$507K$690K
LiabilitiesLn 26$176K$486K
Net assetsLn 32$332K$204K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$178K$60K$118K
Other salaries and wagesLn 7$519K$407K$113K
Other employee benefitsLn 9$22K$13K$10K
Payroll taxesLn 10$54K$39K$15K
Accounting feesLn 11c$15K$15K
Advertising and promotionLn 12$481$481
Office expensesLn 13$12K$7K$6K
OccupancyLn 16$55K$12K$43K
InterestLn 20$14K$14K
Depreciation, depletion and amortizationLn 22$57K$52K$5K
InsuranceLn 23$19K$5K$14K
Other expenses (24a–d)Ln 24$76K$60K$16K
All other expensesLn 24e$4K$598$4K
Total functional expensesLn 25$1.0M$655K$372K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.4M$40K$702K 990 PDF
FY2024 $1.2M$1.2M$75K$662K 990 PDF
FY2023 $1.2M$1.1M$49K$587K 990 PDF
FY2022 $1.5M$1.2M$297K$538K 990 PDF
FY2021 $1.1M$1.1M$38K$241K 990 PDF
FY2020 Viewing $899K$1.0M−$128K$204K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $898,827 across 6 lines filed
Lines not itemized here account for $1,633 of total revenue; see the IRS return.
VIII-1e Government grants$281,898
VIII-1h Total contributions, gifts and grants$281,898
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $613,433$613,433
VIII-3 Investment incomeExcluded from tax $307$307
VIII-8 Net income from fundraising eventsExcluded from tax $1,556$1,556
VIII-12 Total revenueRelated to mission $613,433 · Unrelated business $1,633 · Excluded from tax $1,863$898,827
Part IX · Statement of functional expenses $1,026,897 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $60,397 · Management $117,738$178,135
IX-7 Other salaries and wagesPrograms $406,551 · Management $112,542$519,093
IX-9 Other employee benefitsPrograms $12,515 · Management $9,539$22,054
IX-10 Payroll taxesPrograms $38,877 · Management $14,957$53,834
IX-11c Accounting feesManagement $15,237$15,237
IX-12 Advertising and promotionPrograms $481$481
IX-13 Office expensesPrograms $6,566 · Management $5,888$12,454
IX-16 OccupancyPrograms $12,242 · Management $42,826$55,068
IX-20 InterestManagement $14,363$14,363
IX-22 Depreciation, depletion and amortizationPrograms $52,402 · Management $4,808$57,210
IX-23 InsurancePrograms $4,758 · Management $13,772$18,530
IX-24 Other expenses (24a–d)Programs $59,685 · Management $16,402$76,087
IX-24e All other expensesPrograms $598 · Management $3,753$4,351
IX-25 Total functional expensesPrograms $655,072 · Management $371,825 · Fundraising $0$1,026,897
Part X · Balance sheet $689,839 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $15,247$67,419
X-2 Savings and temporary cash investmentsStart of year $54,805$141,196
X-10c Land, buildings and equipment, netStart of year $432,769$481,224
X-16 Total assetsStart of year $507,495$689,839
X-17 Accounts payable and accrued expensesStart of year $868$8,587
X-25 Other liabilitiesStart of year $3,507$138,146
X-26 Total liabilitiesStart of year $175,716$486,130
X-27 Net assets without donor restrictionsStart of year $331,779$203,709
X-32 Total net assets or fund balancesStart of year $331,779$203,709
X-33 Total liabilities and net assetsStart of year $507,495$689,839
Part XI · Reconciliation of net assets $203,709 net assets at year end
XI-1 Total revenue$898,827
XI-2 Total expenses$1,026,897
XI-3 Revenue less expenses−$128,070
XI-4 Net assets at start of year$331,779
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$203,709

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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