Community Learning Center Inc
Nonprofit profile at a glance
- EIN
- 391366928
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025, Form 990-T 2025
- Location
- Port Washington, WI, USA
- Phone
- 2622846502
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,455,466
- Expenses
- $1,415,171
- Assets
- $896,313
- Liabilities
- $194,163
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- KRISTIN REDIG (PRESIDENT)
- KATE NICKEL (VICE PRESIDENT)
Highest reported compensation
- KATRINA SCHMITT (ADMINISTRATOR): $96,321 total reported compensation
- SANDY BRAHM (CENTER DIRECTOR): $76,182 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Community learning center's mission is to meet the diverse childcare needs of families within a healthy, safe, nurturing environment.
What it reported doing in 2025
Pre-school, child care and adult training
Operating model
- Revenue model
- Earned-program. 80% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.4%; rating input score 74
- Program expense ratio: 76.7%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.8%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 12.2%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 74.4% of revenue deployed · 76.7% of spending went to programs
- Governance: 2 of 2 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.1M in reported program spending
- Leadership: top reported pay $96K · 4 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 39/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.