2023-11-15T10:45:25-06:00 2022-12-31 310905417 VONLEHMAN & COMPANY INC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2022-01-01 310910787 LEARNING GROVE INC LEAR 8594312075 333 MADISON AVENUE COVINGTON KY 41011 SHANNON STARKEY-TAYLOR CEO 8594312075 2023-11-09 1 SHANNON STARKEY-TAYLOR 999009999 0 STEPHANIE ALLGEYER P00761973 8593313300 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHANNON STARKEY-TAYLOR 333 MADISON AVENUE COVINGTON KY 41011 16630876 0 X WWW.LEARNING-GROVE.ORG X 1977 KY LEARNING GROVE DEVELOPS AND SUPPORTS INNOVATIVE QUALITY LEARNING EXPERIENCES THAT EMPOWER CHILDREN, YOUTH AND FAMILIES ACROSS DIVERSE COMMUNITIES. WE ENVISION A WORLD WHERE ALL CHILDREN AND YOUTH REACH THEIR FULL POTENTIAL AND ALL FAMILIES THRIVE. 20 20 425 70 0 0 5313003 3730439 8963626 11342240 729907 105142 25315 -16554 15031851 15161267 0 0 0 0 12215714 13586060 0 0 597583 3964270 4532116 16179984 18118176 -1148133 -2956909 12030181 10697446 3525842 5560363 8504339 5137083 X LEARNING GROVE DEVELOPS AND SUPPORTS INNOVATIVE QUALITY LEARNING EXPERIENCES THAT EMPOWER CHILDREN, YOUTH AND FAMILIES ACROSS DIVERSE COMMUNITIES. WE ENVISION A WORLD WHERE ALL CHILDREN AND YOUTH REACH THEIR FULL POTENTIAL, AND ALL FAMILIES THRIVE. 0 0 13263169 11353040 LEARNING GROVE SERVES MORE THAN 3,000 CHILDREN, YOUTH AND FAMILIES THROUGH EARLY CHILDHOOD, FAMILY AND SCHOOL AGE PROGRAMS, PLUS MORE THAN 1,500 STUDENTS PER YEAR THROUGH OUR NAVIGO COLLEGE AND CAREER PREP PROGRAMMING.70% OF THE CHILDREN WE SERVE IN CHILDCARE PROGRAMS ARE LOW-INCOME. 71% OF PRESCHOOLERS ARE ON TRACK IN SCHOOL READINESS SKILLS (COMPARED TO APPROXIMATELY 60% STATEWIDE) AND 85% OF CHILDREN 0-5 ARE ON TRACK IN SOCIAL-EMOTIONAL DEVELOPMENT SKILLS, INCLUDING INITIATIVE, ATTACHMENT, AND SELF-REGULATION. 96% OF STUDENTS IN LEARNING GROVE SCHOOL AGE PROGRAMS ARE ON TRACK IN SOCIAL-EMOTIONAL DEVELOPMENT. NAVIGO, OUR COLLEGE AND CAREER PREP DIVISION PARTNERED WITH MORE THAN 500 BUSINESSES AND PROVIDED MORE THAN 400 WORK-BASED LEARNING EXPERIENCES TO STUDENTS. MORE THAN 22,000 STUDENTS COMPLETED YOUSCIENCE APTITUDE ASSESSMENTS TO HELP THEM PLAN THEIR FUTURE GOALS. 13263169 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 94 0 425 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY OH X X GEORGE MOORE 8594312075 333 MADISON AVENUE COVINGTON KY 41011 AUSTIN MUSSER PRESIDENT 1.00 X X 0 0 0 MARCIA SHERMAN VICE PRESIDENT 1.00 X X 0 0 0 CAROLYN KRISKO TREASURER 1.00 X X 0 0 0 DREW TILOW SECRETARY 1.00 X X 0 0 0 TYRAN STALLINGS MEMBER AT LARGE 1.00 X X 0 0 0 LORI ZOMBEK MEMBER AT LARGE 1.00 X X 0 0 0 JILLIAN BROWN BOARD MEMBER 1.00 X 0 0 0 KATRIECE CARTER BOARD MEMBER 1.00 X 0 0 0 AMY CHENEY BOARD MEMBER 1.00 X 0 0 0 ASHLEIGH DUBOIS BOARD MEMBER 1.00 X 0 0 0 KAREN FLOYD BOARD MEMBER 1.00 X 0 0 0 LAURA GUGGENHEIM BOARD MEMBER 1.00 X 0 0 0 MANNY HERNANDEZ BOARD MEMBER 1.00 X 0 0 0 KAREN HURLEY BOARD MEMBER 1.00 X 0 0 0 BRANDY JONES BOARD MEMBER 1.00 X 0 0 0 BOB KEPPLER BOARD MEMBER 1.00 X 0 0 0 MINDY KERSHNER BOARD MEMBER 1.00 X 0 0 0 SALLY MOOMAW BOARD MEMBER 1.00 X 0 0 0 JOSH RUTH BOARD MEMBER 1.00 X 0 0 0 TIFFANY SHIVER BOARD MEMBER 1.00 X 0 0 0 SHANNON STARKEY-TAYLOR CHIEF EXECUTIVE OFFICER 40.00 X 163525 0 23104 PATRICIA GLEASON CHIEF OPERATING OFFICER 40.00 X 149852 0 14506 RENE CHEATHAM CHIEF FINANCIAL OFFICER 40.00 X 122337 0 9517 KATHLYN BURKHARDT SR. DIR. NAVIGO 20.00 X 101087 0 4566 BRIAN DAVIS FINANCE DIRECTOR 40.00 X 100515 0 17003 637316 0 68696 5 0 1 0 0 526000 145322 1316430 1742687 3730439 TUITION AND FEES 624410 10684809 10684809 OTHER PROGRAM SERVICE FEES 624410 657431 657431 11342240 46814 46814 10800 0 10800 10800 10800 1452143 1393815 58328 58328 58328 48440 145322 75794 -27354 -27354 15161267 11353040 0 77788 435714 334618 86438 14658 10974391 8428069 2177138 369184 1253811 903283 288540 61988 922144 719391 171130 31623 23367 4772 16300 2295 81160 16575 56613 7972 50000 50000 430520 160011 270509 227808 15533 140998 71277 236888 85107 148891 2890 841763 651855 189908 54337 32427 21852 58 65554 53803 11751 562624 403155 159469 58866 40861 17578 427 SUPPLIES 994597 926429 66756 1412 MISCELLANEOUS 360876 144335 208793 7748 TRAINING 223317 73862 142553 6902 EQUIPMENT 157188 137823 19365 163251 81260 62842 19149 18118176 13263169 4257424 597583 166199 128270 1154064 214171 551933 252826 602322 942835 12962 13667 10817327 5069549 5006193 5747778 4535572 2403435 936 994464 12030181 10697446 1112417 1710170 58153 56018 1380248 1844073 975024 1950102 3525842 5560363 X 6885727 4333500 1618612 803583 8504339 5137083 12030181 10697446 -2956909 -567614 -11351 168618 0 X X 0 1 X 1 1 1 X 6876849 6153651 7806192 5313003 3730439 29880134 6876849 6153651 7806192 5313003 3730439 29880134 1415399 28464735 134992 83844 11116 38746 57614 326312 3078 6000 14515 23593 30230039 34944700 0.94160 0.96610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 6,000. FUNDRAISING EVENT NET INCOME - 2019 AMOUNT: $ 3,078. 2021 AMOUNT: $ 14,515. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50000 50000 18068175 18118175 1000000 250000 0 0 742573 914734 958999 1000000 3616306 5424459 85000 85000 89000 50000 309000 185643 228684 239750 250000 904077 1356116 85000 85000 89000 50000 309000 618143 2470 -21282 496594 102737 618143 618143 618143 618143 510011 111027 2895 618143 4576468 5000 -43348 3912982 3575 621563 0.31570 0.68430 0 0 490870 490870 5207357 1629474 3577883 2693176 2195303 497873 468855 115792 353063 1957069 1128980 828089 5747778 TRADEMARK 936 RIGHT OF USE ASSET 993528 994464 DEFERRED COMPENSATION 899979 OPERATING LEASE LIABILITIES 1050123 1950102 X 14708598 -567614 126296 -441318 15149916 11351 11351 15161267 18193969 75794 75794 18118175 1 1 18118176 PART V, LINE 4: THE ENDOWMENT ASSETS PROVIDES A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT FUNDS WHILE ALSO MAINTAINING THE PURCHASING POWER OVER THE LONG TERM. PART X, LINE 2: LEARNING GROVE, INC. IS A KENTUCKY NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2022. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE TAX YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 75,794. CHANGE IN BENEFICIAL INTEREST 50,502. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES 75,794. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 1. SCHEDULE D PART V DURING 2022 THE ORGANIZATION RESTATED THEIR ENDOWMENT FUNDS TO THE CORRECT AMOUNT. GALA IN THE GROVE 193762 145322 48440 1516 56845 5306 12127 193762 145322 48440 1516 56845 5306 12127 75794 -27354 X X X X 0 1 0 0 0 0 0 0 0 SHANNON STARKEY-TAYLOR CHIEF EXECUTIVE OFFICER 163525 0 0 0 0 0 0 0 23104 0 186629 0 0 0 PATRICIA GLEASON CHIEF OPERATING OFFICER 149852 0 0 0 0 0 0 0 14506 0 164358 0 0 0 PART I, LINE 4B SHANNON STARKEY-TAYLOR, PATRICIA GLEASON AND RENE CHEATHAM PARTICIPATED IN A SECTION 457F PLAN. NO CONTRIBUTIONS WERE MADE TO THIS PLAN IN 2022. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL RECEIVE A DRAFT COPY OF THE 990 WHICH WILL BE SENT TO THE DIRECTOR AND THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING OF THE 990, WITH BOARD MEMBERS RECEIVING A COPY AT THEIR NEXT SCHEDULED MEETING AFTER RECEIPT. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE ASKED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THEY ARE VERY CONSCIENTIOUS ABOUT EXCUSING THEMSELVES WHEN AN ITEM OF CONFLICT ARISES WHICH IS VERY SELDOM. THE CONFLICT OF INTEREST POLICY IS MONITORED PERIODICALLY AND IF A CONFLICT IS DISCOVERED, THAT BOARD MEMBER CANNOT DISCUSS OR VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE EXECUTIVE COMMITTEE OF THE BOARD SERVES AS A COMPENSATION COMMITTEE. COMPENSATION SURVEYS/STUDIES ARE REVIEWED AS WELL AS FORM 990S FROM OTHER ORGANIZATIONS. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE CEO SALARY. LINE 15B: THE COMPENSATION OF OTHER OFFICERS IS DETERMINED BY THE EXECUTIVE DIRECTOR AND THE HEAD OF HUMAN RESOURCES AND IS BASED ON UPON THEIR PERFORMANCE EVALUATION; NUMBER OF YEARS OF EXPERIENCE AND OTHER FACTORS TO DETERMINE A REASONABLE SALARY FOR THEIR POSITION AND EXPERIENCE. ALL SALARIES ARE APPROVED BY THE BOARD OF DIRECTORS DURING THEIR BUDGET MEETINGS/DISCUSSIONS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE PUBLISHED IN AN ANNUAL REPORT AND MAILED TO A LARGE LIST OF SUPPORTERS AND PARTNERS AND IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL OTHER DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.