{"success":true,"data":{"_id":616030361,"filings":[{"Organization":{"value":null,"Person":["CLARA HARRISON","JULIA HALL","DIANA BENNETT","ELAINE GRUNNET"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[20.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2016,"name":"ASSOCIATION FOR RETARDED & HANDICAPPED OF HARDIN COUNTY","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CLARA HARRISON","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":225579,"Contributions":{"value":165070,"Other contributions":75070,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":90000,"Related organizations":0},"Program revenue":{"value":48835,"Total revenue":{"value":48835,"ACTIVITY FEES":22541,"PROGRAM FEES":22402,"MEMBERSHIP DUES":3892},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38,"Investment income total":38,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":11636,"Other total":11636,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":206193,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109433,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":97128,"Pension plan contributions":1450,"Other employee benefits":0,"Payroll taxes":10855},"Other expenses":{"value":96760,"Management services":0,"Legal":0,"Accounting":1150,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1196,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5108,"Insurance":8028,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":73697,"CONTRIBUTED FACILITIES":36120,"REPAIR AND MAINTENANCE":19524,"TELEPHONE AND UTILITIES":10611,"ACTIVITY COSTS":7442},"All other expenses":7581},"Functional Expenses":{"value":null,"Program Service Expenses":174793,"Management And General Expenses":31400,"Fundraising Expenses":0}},"Assets":{"value":177381,"Non-interest bearing cash":57777,"Savings and temp cash investments":72312,"Pledges and grants receivable":0,"Accounts receivable":300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":46992,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5320,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":5320},"Fund balance":{"value":172061,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":172061,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8477154898565906,"percentile":0.6896616935061587},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08593885069088877,"percentile":0.5981864719497648},"Liabilities to Assets Ratio":{"score":0.029991938257197783,"percentile":0.4290580401256569},"Operating Reserve Ratio":{"score":0.8602668373805125,"percentile":0.38215946255036365},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6810290584947483,"percentile":0.8132685036326217}},"source_xml":"201732639349301228_public.xml"},{"Organization":{"value":null,"Person":["DIANA BENNETT","ELAINE GRUNNET","JULIA HALL","CLARA HARRISON"],"Title":["SECRETARY","TREASURER","VICE PRESIDE","PRESIDENT"],"Hours":[2.0,2.0,2.0,20.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2020,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CLARA HARRISON","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133897,"Contributions":{"value":54009,"Other contributions":54009,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":60072,"Total revenue":{"value":60072,"ACTIVITY FEES":34717,"PROGRAM FEES":21955,"MEMBERSHIP DUES":3400},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":93,"Investment income total":93,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19723,"Other total":19723,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":120145,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":44693,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":37235,"Pension plan contributions":1250,"Other employee benefits":0,"Payroll taxes":6208},"Other expenses":{"value":75452,"Management services":0,"Legal":0,"Accounting":5170,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4679,"Insurance":13217,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51422,"CONTRIBUTED FACILITIES":36120,"TELEPHONE AND UTILITIES":9488,"MISCELLANEOUS":4184,"REPAIR AND MAINTENANCE":1630},"All other expenses":964},"Functional Expenses":{"value":null,"Program Service Expenses":107626,"Management And General Expenses":12519,"Fundraising Expenses":0}},"Assets":{"value":151584,"Non-interest bearing cash":22366,"Savings and temp cash investments":72377,"Pledges and grants receivable":0,"Accounts receivable":42107,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":14734,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":26036,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":20600,"Other liabilities":5436},"Fund balance":{"value":125548,"Net assets without donor restriction":125548,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8958009072370885,"percentile":0.7638647660170945},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10270581118322293,"percentile":0.6278870087079265},"Liabilities to Assets Ratio":{"score":0.17175955245936247,"percentile":0.2685830658125667},"Operating Reserve Ratio":{"score":1.2616754754671438,"percentile":0.48967081149147607},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09734176265574516,"percentile":0.1433327820627403},"Revenue Growth":{"score":-0.14051732046166757,"percentile":0.10796363006183629},"Asset Growth":{"score":-0.054153335330411556,"percentile":0.15788178120217214},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5570119309540387,"percentile":0.47805758078931154}},"source_xml":"202221339349301227_public.xml"},{"Organization":{"value":null,"Person":["CLARA HARRISON","JULIA HALL","DIANA BENNETT","ELAINE GRUNNET"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[20.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2018,"name":"ASSOCIATION FOR RETARDED & HANDICAPPED OF HARDIN COUNTY","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CLARA HARRISON","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":191531,"Contributions":{"value":150272,"Other contributions":60272,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":90000,"Related organizations":0},"Program revenue":{"value":45659,"Total revenue":{"value":45659,"ACTIVITY FEES":26628,"PROGRAM FEES":13401,"MEMBERSHIP DUES":5630},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-13992,"Investment income total":8,"Net investment gain":-14000,"Income from invest bond proceeds":0},"Other revenues":{"value":9592,"Other total":9592,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":203264,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109805,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":99511,"Pension plan contributions":550,"Other employee benefits":0,"Payroll taxes":9744},"Other expenses":{"value":93459,"Management services":0,"Legal":0,"Accounting":1070,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4128,"Insurance":11294,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":69489,"CONTRIBUTED FACILITIES":36120,"REPAIR AND MAINTENANCE":15398,"TELEPHONE AND UTILITIES":11660,"ACTIVITY COSTS":6311},"All other expenses":7478},"Functional Expenses":{"value":null,"Program Service Expenses":175079,"Management And General Expenses":28185,"Fundraising Expenses":0}},"Assets":{"value":158958,"Non-interest bearing cash":62956,"Savings and temp cash investments":72270,"Pledges and grants receivable":0,"Accounts receivable":300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":23432,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4901,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4901},"Fund balance":{"value":154057,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":154057,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8613379644206549,"percentile":0.710715321469714},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.061259012901305795,"percentile":0.2688580198541621},"Liabilities to Assets Ratio":{"score":0.030832043684495276,"percentile":0.42698670016206924},"Operating Reserve Ratio":{"score":0.782027314231738,"percentile":0.3568881499533472},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0008191055901569858,"percentile":0.32742945378795735},"Revenue Growth":{"score":-0.08297859895626856,"percentile":0.1646042906045073},"Asset Growth":{"score":-0.05452183280326407,"percentile":0.1572582578297181},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5064814403928287,"percentile":0.33765673549406117}},"source_xml":"202020159349301052_public.xml"},{"Organization":{"value":null,"Person":["ANN BORDERS","ROSE HARRIS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2024,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":179248,"Contributions":{"value":97472,"Other contributions":97472,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":67045,"Total revenue":{"value":67045,"PROGRAM FEES":64607,"MEMBERSHIP DUES":1825,"MISCELLANEOUS":613},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10321,"Investment income total":10321,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4410,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4410,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":123681,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":90349,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":82598,"Pension plan contributions":1300,"Other employee benefits":0,"Payroll taxes":6451},"Other expenses":{"value":33332,"Management services":0,"Legal":0,"Accounting":4415,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6269,"Information technology":0,"Royalties":0,"Occupancy":8891,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3569,"Insurance":6878,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3310,"REPAIR AND MAINTENANCE":3164,"LICENSES":66,"DUES & SUBSCRIPTIONS":46,"BANK SERVICE FEE":34},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":108372,"Management And General Expenses":15309,"Fundraising Expenses":0}},"Assets":{"value":432219,"Non-interest bearing cash":152751,"Savings and temp cash investments":235894,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":43574,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":325,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":325},"Fund balance":{"value":431894,"Net assets without donor restriction":431894,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8762218934193611,"percentile":0.7334345017038176},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.31000066946353655,"percentile":0.8412781842871726},"Liabilities to Assets Ratio":{"score":0.0007519336262404013,"percentile":0.572886299167695},"Operating Reserve Ratio":{"score":3.494627307347127,"percentile":0.7435170632741738},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09167316826184678,"percentile":0.14839190369159924},"Revenue Growth":{"score":-0.016303499879137703,"percentile":0.3082975745628807},"Asset Growth":{"score":0.14414037356041584,"percentile":0.7726766675255066},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6741659974888564,"percentile":0.7983054498025451}},"source_xml":"202543159349303979_public.xml"},{"Organization":{"value":null,"Person":["CLARA HARRISON","JULIA HALL","DIANA BENNETT","ELAINE GRUNNET"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[20.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2017,"name":"ASSOCIATION FOR RETARDED & HANDICAPPED OF HARDIN COUNTY","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CLARA HARRISON","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":16,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":16,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":198374,"Contributions":{"value":146662,"Other contributions":56620,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":90042,"Related organizations":0},"Program revenue":{"value":41303,"Total revenue":{"value":41303,"ACTIVITY FEES":25595,"PROGRAM FEES":12077,"MEMBERSHIP DUES":3631},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9,"Investment income total":9,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10400,"Other total":10400,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":204645,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":111856,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":98287,"Pension plan contributions":995,"Other employee benefits":0,"Payroll taxes":12574},"Other expenses":{"value":92789,"Management services":0,"Legal":0,"Accounting":600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5432,"Insurance":13452,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":65683,"CONTRIBUTED FACILITIES":36120,"TELEPHONE AND UTILITIES":12585,"REPAIR AND MAINTENANCE":10332,"ACTIVITY COSTS":6646},"All other expenses":7622},"Functional Expenses":{"value":null,"Program Service Expenses":173870,"Management And General Expenses":30775,"Fundraising Expenses":0}},"Assets":{"value":170513,"Non-interest bearing cash":56341,"Savings and temp cash investments":72312,"Pledges and grants receivable":0,"Accounts receivable":300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":41560,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4723,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4723},"Fund balance":{"value":165790,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":165790,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8496176305309194,"percentile":0.6924621172452128},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03161200560557331,"percentile":0.3160216920650403},"Liabilities to Assets Ratio":{"score":0.02769876783588348,"percentile":0.4349637761314121},"Operating Reserve Ratio":{"score":0.8332136138190525,"percentile":0.37363686904828547},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6136815521677138,"percentile":0.6449819943792305}},"source_xml":"201843069349300529_public.xml"},{"Organization":{"value":null,"Person":["ANN BORDERS","ROSE HARRIS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2025,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":187712,"Contributions":{"value":83604,"Other contributions":83604,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":93879,"Total revenue":{"value":93879,"PROGRAM FEES":89935,"MISCELLANEOUS":2024,"MEMBERSHIP DUES":1920},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10229,"Investment income total":10229,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":132543,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":95821,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":87682,"Pension plan contributions":1300,"Other employee benefits":0,"Payroll taxes":6839},"Other expenses":{"value":36722,"Management services":0,"Legal":0,"Accounting":4566,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6252,"Information technology":0,"Royalties":0,"Occupancy":10452,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4127,"Insurance":7527,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3798,"REPAIR AND MAINTENANCE":3702,"LICENSES":81,"DUES & SUBSCRIPTIONS":15},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":114370,"Management And General Expenses":18173,"Fundraising Expenses":0}},"Assets":{"value":490113,"Non-interest bearing cash":188852,"Savings and temp cash investments":246056,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":55205,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3050,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3050},"Fund balance":{"value":487063,"Net assets without donor restriction":487063,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8628897791660065,"percentile":0.7130734776409174},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2939023610637572,"percentile":0.8315487929819741},"Liabilities to Assets Ratio":{"score":0.006223054683307727,"percentile":0.5204739419205451},"Operating Reserve Ratio":{"score":3.697766008012494,"percentile":0.7543325844504097},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07472945754125303,"percentile":0.1651665251357968},"Revenue Growth":{"score":-0.010121411935272195,"percentile":0.32959829511365396},"Asset Growth":{"score":0.1466468253702127,"percentile":0.7767634931551208},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6682322969652233,"percentile":0.7851144602323462}},"source_xml":"202630429349301663_public.xml"},{"Organization":{"value":null,"Person":["ANN BORDERS","JULIA HALL SHEETS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2021,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":224441,"Contributions":{"value":168337,"Other contributions":147737,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":20600,"Related organizations":0},"Program revenue":{"value":51475,"Total revenue":{"value":51475,"PROGRAM FEES":49815,"MEMBERSHIP DUES":1660},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2866,"Investment income total":2866,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1763,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1763,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":133194,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":81991,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":74442,"Pension plan contributions":1325,"Other employee benefits":0,"Payroll taxes":6224},"Other expenses":{"value":51203,"Management services":0,"Legal":0,"Accounting":5185,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3816,"Information technology":0,"Royalties":0,"Occupancy":10712,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4043,"Insurance":4754,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22693,"CONTRIBUTED FACILITIES":21070,"REPAIR AND MAINTENANCE":852,"MISCELLANEOUS":703,"LICENSES":68},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":123853,"Management And General Expenses":9341,"Fundraising Expenses":0}},"Assets":{"value":219633,"Non-interest bearing cash":74707,"Savings and temp cash investments":75228,"Pledges and grants receivable":0,"Accounts receivable":46671,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":23027,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2838,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2838},"Fund balance":{"value":216795,"Net assets without donor restriction":216795,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9298692133279277,"percentile":0.8165038708482031},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.40655227877259503,"percentile":0.8875265734726074},"Liabilities to Assets Ratio":{"score":0.012921555503954324,"percentile":0.4844323807463706},"Operating Reserve Ratio":{"score":1.6489706743547006,"percentile":0.5645114776732584},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08915316190739836,"percentile":0.15073251865251186},"Revenue Growth":{"score":-0.039793093252775,"percentile":0.24236537302367875},"Asset Growth":{"score":0.022241170414131,"percentile":0.4133545024751691},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6639601181750187,"percentile":0.7750250330824658}},"source_xml":"202331359349301468_public.xml"},{"Organization":{"value":null,"Person":["CLARA HARRISON","JULIA HALL","DIANA BENNETT","ELAINE GRUNNET"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[20.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2019,"name":"ASSOCIATION FOR RETARDED & HANDICAPPED OF HARDIN COUNTY","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CLARA HARRISON","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133592,"Contributions":{"value":76612,"Other contributions":69112,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":7500,"Related organizations":0},"Program revenue":{"value":52375,"Total revenue":{"value":52375,"ACTIVITY FEES":29772,"PROGRAM FEES":16251,"MEMBERSHIP DUES":6352},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":118,"Investment income total":118,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4487,"Other total":4487,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":175853,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":98865,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":89021,"Pension plan contributions":1875,"Other employee benefits":0,"Payroll taxes":7969},"Other expenses":{"value":76988,"Management services":0,"Legal":0,"Accounting":1110,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4019,"Insurance":11959,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56148,"CONTRIBUTED FACILITIES":36120,"TELEPHONE AND UTILITIES":12103,"REPAIR AND MAINTENANCE":4900,"MISCELLANEOUS":3025},"All other expenses":3752},"Functional Expenses":{"value":null,"Program Service Expenses":155093,"Management And General Expenses":20760,"Fundraising Expenses":0}},"Assets":{"value":136058,"Non-interest bearing cash":43968,"Savings and temp cash investments":72377,"Pledges and grants receivable":0,"Accounts receivable":300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":19413,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":24262,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":19700,"Other liabilities":4562},"Fund balance":{"value":111796,"Net assets without donor restriction":111796,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8819468533377309,"percentile":0.7423334246332562},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3163437930414995,"percentile":0.10854306955886048},"Liabilities to Assets Ratio":{"score":0.17832101015743285,"percentile":0.264327519160714},"Operating Reserve Ratio":{"score":0.7737030360585262,"percentile":0.35411505339554783},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.034111971244853316,"percentile":0.22710349005699224},"Revenue Growth":{"score":-0.15101485029556413,"percentile":0.10088606719597205},"Asset Growth":{"score":-0.08431911153971784,"percentile":0.11851822362004101},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4576798091132633,"percentile":0.22664803876023096}},"source_xml":"202121379349305912_public.xml"},{"Organization":{"value":null,"Person":["ANN BORDERS","JULIA HALL SHEETS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2022,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":160098,"Contributions":{"value":128354,"Other contributions":68992,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":59362,"Related organizations":0},"Program revenue":{"value":25798,"Total revenue":{"value":25798,"PROGRAM FEES":25638,"MEMBERSHIP DUES":160},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2258,"Investment income total":2258,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3688,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3688,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":53617,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":38806,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":36449,"Pension plan contributions":650,"Other employee benefits":0,"Payroll taxes":1707},"Other expenses":{"value":14811,"Management services":0,"Legal":0,"Accounting":460,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3511,"Information technology":0,"Royalties":0,"Occupancy":4659,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3730,"Insurance":668,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1783,"REPAIR AND MAINTENANCE":1237,"CONTRACT LABOR":499,"LICENSES":47},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":47401,"Management And General Expenses":6216,"Fundraising Expenses":0}},"Assets":{"value":325000,"Non-interest bearing cash":139791,"Savings and temp cash investments":137555,"Pledges and grants receivable":0,"Accounts receivable":392,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4398,"Land, building, equipment":42864,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1724,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1724},"Fund balance":{"value":323276,"Net assets without donor restriction":323276,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8840666206613574,"percentile":0.7456564732988005},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6650988769378755,"percentile":0.9538510670863124},"Liabilities to Assets Ratio":{"score":0.005304615384615384,"percentile":0.5268651482302661},"Operating Reserve Ratio":{"score":6.061510341869183,"percentile":0.8343504250686958},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.143482925504978,"percentile":0.11283409354405009},"Revenue Growth":{"score":-0.03983058937509073,"percentile":0.24227214405080166},"Asset Growth":{"score":0.09964010134961061,"percentile":0.6822217618067823},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6845442035121668,"percentile":0.8207867277366554}},"source_xml":"202333069349301983_public.xml"},{"Organization":{"value":null,"Person":["ANN BORDERS","JULIA HALL SHEETS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2023,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":191468,"Contributions":{"value":94989,"Other contributions":94989,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":62990,"Total revenue":{"value":62990,"PROGRAM FEES":60670,"MEMBERSHIP DUES":1960,"MISCELLANEOUS":360},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4171,"Investment income total":4171,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":29318,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":29318,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":138417,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":77585,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":70760,"Pension plan contributions":1300,"Other employee benefits":0,"Payroll taxes":5525},"Other expenses":{"value":60832,"Management services":0,"Legal":0,"Accounting":6620,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8100,"Information technology":0,"Royalties":0,"Occupancy":9649,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3556,"Insurance":5499,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27408,"REPAIR AND MAINTENANCE":26534,"BANK SERVICE FEE":639,"DUES & SUBSCRIPTIONS":156,"LICENSES":79},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":116956,"Management And General Expenses":21461,"Fundraising Expenses":0}},"Assets":{"value":381880,"Non-interest bearing cash":172076,"Savings and temp cash investments":165699,"Pledges and grants receivable":0,"Accounts receivable":437,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":43668,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5553,"Sum of Total Liabilities":0,"Accounts payable, accrued":5233,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":320},"Fund balance":{"value":376327,"Net assets without donor restriction":376327,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8449540157639597,"percentile":0.6856216719164122},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.27707502036893894,"percentile":0.8204934539227041},"Liabilities to Assets Ratio":{"score":0.014541217136273175,"percentile":0.47761920446780165},"Operating Reserve Ratio":{"score":2.758909671499888,"percentile":0.6940018701527143},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.10974335401253035,"percentile":0.1335525847878451},"Revenue Growth":{"score":-0.021614709297885216,"percentile":0.29144944735936634},"Asset Growth":{"score":0.13289445406920816,"percentile":0.7530897910103294},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6434352242123803,"percentile":0.7251774514072222}},"source_xml":"202431319349304018_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ANN BORDERS","ROSE HARRIS","DIANA BENNETT"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY"],"Hours":[30.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide day programs including recreational activities for retarded and handicapped individuals.","year":2025,"name":"PROJECT LEARN INC","phone":2707371140,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN BORDERS","year_formation":1957,"state_legal_domicile":"KY","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO BOX 2013, ELIZABETHTOWN, KY, 427022013, USA","city":"ELIZABETHTOWN","state":"KY","country":"USA","zip_code":427022013},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":187712,"Contributions":{"value":83604,"Other contributions":83604,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":93879,"Total revenue":{"value":93879,"PROGRAM FEES":89935,"MISCELLANEOUS":2024,"MEMBERSHIP DUES":1920},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10229,"Investment income total":10229,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":132543,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":95821,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":87682,"Pension plan contributions":1300,"Other employee benefits":0,"Payroll taxes":6839},"Other expenses":{"value":36722,"Management services":0,"Legal":0,"Accounting":4566,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6252,"Information technology":0,"Royalties":0,"Occupancy":10452,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4127,"Insurance":7527,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3798,"REPAIR AND MAINTENANCE":3702,"LICENSES":81,"DUES & SUBSCRIPTIONS":15},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":114370,"Management And General Expenses":18173,"Fundraising Expenses":0}},"Assets":{"value":490113,"Non-interest bearing cash":188852,"Savings and temp cash investments":246056,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":55205,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3050,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3050},"Fund balance":{"value":487063,"Net assets without donor restriction":487063,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8628897791660065,"percentile":0.7130734776409174},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2939023610637572,"percentile":0.8315487929819741},"Liabilities to Assets Ratio":{"score":0.006223054683307727,"percentile":0.5204739419205451},"Operating Reserve Ratio":{"score":3.697766008012494,"percentile":0.7543325844504097},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07472945754125303,"percentile":0.1651665251357968},"Revenue Growth":{"score":-0.010121411935272195,"percentile":0.32959829511365396},"Asset Growth":{"score":0.1466468253702127,"percentile":0.7767634931551208},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6682322969652233,"percentile":0.7851144602323462}},"source_xml":"202630429349301663_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}