Community Learning Center INC FY2023 filing

Tax-deductible

Prt Washingtn, WI501(c)(3)Since 1980EIN 39-1366928Revenue $1.2M in FY2023

On file with the IRSclcport.com1234 W Lincoln Ave, 53074-2011 · Prt Washingtn, WITax-exempt since 0000School — 170(b)(1)(A)(ii)

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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.
73¢ of each $1 spent went to programs.
$128K 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

FY2023 · 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
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$303K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
-24% vs prior year
Spent
$1.1M
To programs
73%
Net assets
$587K
By yearFY2020–FY2025
Revenue
$1.2M
FY2023▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$899K
FY2021$1.1M
FY2022$1.5M
FY2023$1.2M
FY2024$1.2M
FY2025$1.5M
Expenses
$1.1M
FY2023▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.2M
FY2023$1.1M
FY2024$1.2M
FY2025$1.4M
Net assets
$587K
FY2023▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$204K
FY2021$241K
FY2022$538K
FY2023$587K
FY2024$662K
FY2025$702K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

73 cents of each dollar spent went to programs.

Program services 73% · $818K Management & general 27% · $309K

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

5 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation
Administrator
$85,043Pt VII · Sec A
Center Director
$43,351Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$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.

Questions for Community Learning Center INC

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Provided by the organization

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1 program · $818K · in their own filed words · FY2023
01

Pre-school, child care and adult training

$818Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$899K
Gifts and grantsLn 1h$276K
Investment incomeLn 3$4K
Money outPt IX
$1.1M
Ln 25
Programscol B$818K
Managementcol C$309K
Owns and owesPt X
$587K
net assets · Ln 32
Cash and savingsLn 1–2$544K
Total assetsLn 16$890K
LiabilitiesLn 26$303K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$276K
Government grantsLn 1e$276K
Fees for servicesLn 2g$899K
Investment incomeLn 3$4K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$101K
SavingsLn 2$443K
Cash and savings togetherLn 1–2$544K
Land, buildings, equipmentLn 10c$346K
Other assetsLn 15$384
Total assetsLn 16$890K
LiabilitiesLn 26$303K
Net assetsLn 32$587K
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 FY23End FY23
Cash and savingsLn 1–2$460K$544K
Land, buildings, equipmentLn 10c$399K$346K
Total assetsLn 16$859K$890K
LiabilitiesLn 26$321K$303K
Net assetsLn 32$538K$587K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$133K$43K$90K
Other salaries and wagesLn 7$609K$522K$87K
Pension plan contributionsLn 8$2K$98$2K
Other employee benefitsLn 9$55K$30K$25K
Payroll taxesLn 10$57K$38K$19K
Accounting feesLn 11c$19K$19K
Office expensesLn 13$12K$3K$9K
OccupancyLn 16$55K$53K$2K
InterestLn 20$14K$14K
Depreciation, depletion and amortizationLn 22$53K$49K$5K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$88K$79K$10K
All other expensesLn 24e$4K$2K$1K
Total functional expensesLn 25$1.1M$818K$309K$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 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $1,176,298 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $732,132$276,128
I-9 Program service revenuePrior year $810,138$898,631
I-10 Investment incomePrior year $1,503$3,994
I-11 Other revenuePrior year $1,140−$2,455
I-12 Total revenuePrior year $1,544,913$1,176,298
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $952,653$856,173
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $295,567$271,063
I-18 Total expensesPrior year $1,248,220$1,127,236
I-19 Revenue less expensesPrior year $296,693$49,062
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,176,298 across 6 lines filed
Lines not itemized here account for −$2,568 of total revenue; see the IRS return.
VIII-1e Government grants$276,128
VIII-1h Total contributions, gifts and grants$276,128
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $898,631$898,631
VIII-3 Investment incomeExcluded from tax $3,994$3,994
VIII-8 Net income from fundraising eventsExcluded from tax $113$113
VIII-12 Total revenueRelated to mission $898,631 · Unrelated business −$2,568 · Excluded from tax $4,107$1,176,298
Part IX · Statement of functional expenses $1,127,236 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,351 · Management $89,873$133,224
IX-7 Other salaries and wagesPrograms $522,032 · Management $87,432$609,464
IX-8 Pension plan contributionsPrograms $98 · Management $1,642$1,740
IX-9 Other employee benefitsPrograms $29,768 · Management $24,838$54,606
IX-10 Payroll taxesPrograms $37,808 · Management $19,331$57,139
IX-11c Accounting feesManagement $19,032$19,032
IX-13 Office expensesPrograms $2,920 · Management $8,869$11,789
IX-16 OccupancyPrograms $52,724 · Management $1,887$54,611
IX-20 InterestManagement $13,746$13,746
IX-22 Depreciation, depletion and amortizationPrograms $48,688 · Management $4,523$53,211
IX-23 InsuranceManagement $26,652$26,652
IX-24 Other expenses (24a–d)Programs $78,642 · Management $9,746$88,388
IX-24e All other expensesPrograms $2,342 · Management $1,292$3,634
IX-25 Total functional expensesPrograms $818,373 · Management $308,863 · Fundraising $0$1,127,236
Part X · Balance sheet $890,245 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $22,044$100,749
X-2 Savings and temporary cash investmentsStart of year $437,717$443,170
X-10c Land, buildings and equipment, netStart of year $399,154$345,942
X-15 Other assetsStart of year $0$384
X-16 Total assetsStart of year $858,915$890,245
X-17 Accounts payable and accrued expensesStart of year $9,171$7,430
X-25 Other liabilitiesStart of year $2,802$3,065
X-26 Total liabilitiesStart of year $321,006$303,274
X-27 Net assets without donor restrictionsStart of year $537,909$586,971
X-32 Total net assets or fund balancesStart of year $537,909$586,971
X-33 Total liabilities and net assetsStart of year $858,915$890,245
Part XI · Reconciliation of net assets $586,971 net assets at year end
XI-1 Total revenue$1,176,298
XI-2 Total expenses$1,127,236
XI-3 Revenue less expenses$49,062
XI-4 Net assets at start of year$537,909
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$586,971

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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