2024-10-08T11:20:37-05:00 2023-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2023-01-01 310910787 LEARNING GROVE INC LEAR 8594312075 333 MADISON AVENUE COVINGTON KY 41011 SHANNON STARKEY-TAYLOR CEO 8594312075 2024-10-07 1 0 STEPHANIE ALLGEYER P00761973 8593313300 2024-10-07 2023 2024-10-15 13:58:12Z SHANNON STARKEY-TAYLOR 333 MADISON AVENUE COVINGTON KY 41011 19155973 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. 25 25 583 70 0 0 3730439 6352784 11342240 11319398 105142 114358 -16554 47011 15161267 17833551 0 0 0 0 13586060 13587709 0 0 309276 4532116 4957569 18118176 18545278 -2956909 -711727 10697446 12756156 5560363 6242486 5137083 6513670 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. 1 0 14951040 11330198 LEARNING GROVE SERVES OVER 5,000 CHILDREN, YOUTH AND FAMILIES EACH YEAR THROUGH EARLY CHILDHOOD, SCHOOL AGE, AND YOUTH WORKFORCE DEVELOPMENT PROGRAMS. CHILDREN IN OUR PROGRAMS ARE ON TRACK IN THEIR COGNITIVE AND LANGUAGE SKILLS AND SOCIAL EMOTIONAL DEVELOPMENT SETTING THEM UP FOR LIFELONG SUCCESS. OUR BEFORE AND AFTER SCHOOL PROGRAMS PROVIDE ENRICHMENT OUTSIDE OF SCHOOL HOURS IN LOCATIONS ACROSS GREATER CINCINNATI AND NORTHERN KENTUCKY. FOR MIDDLE AND HIGH SCHOOLERS, NAVIGO PROVIDES OPPORTUNITIES FOR STUDENTS TO EXPLORE THEIR CAREER INTERESTS AND SUPPORTS COLLEGE AND/OR CAREER READINESS. 14951040 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 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 0 583 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 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 DREW TILOW PRESIDENT 1.00 X 0 0 0 MARCIA SHERMAN VICE PRESIDENT 1.00 X 0 0 0 CAROLYN KRISKO TREASURER 1.00 X 0 0 0 TYRAN STALLINGS SECRETARY 1.00 X 0 0 0 LORI ZOMBEK MEMBER AT LARGE 1.00 X 0 0 0 KATRIECE BARRETT MEMBER AT LARGE 1.00 X 0 0 0 DAN DRISCOLL 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 RAYMOND GADDIS 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 MICHAEL HUWEL BOARD MEMBER 1.00 X 0 0 0 BECKY KOSINA BOARD MEMBER 1.00 X 0 0 0 JUSTIN KNAPPICK BOARD MEMBER 1.00 X 0 0 0 STEVE TRACY BOARD MEMBER 1.00 X 0 0 0 DAVETTE SHORTER BOARD MEMBER 1.00 X 0 0 0 ALISON ZIMMERMAN BOARD MEMBER 1.00 X 0 0 0 SHANNON STARKEY-TAYLOR CHIEF EXECUTIVE OFFICER 40.00 X 160689 0 46086 PATRICIA GLEASON CHIEF OPERATING OFFICER 40.00 X 138592 0 32575 ROSEANN HAYES CHIEF DEVELOPMENT OFFICER 40.00 X 109371 0 24921 DENISE STEWARD SENIOR DIRECTOR OF DEI (RETIRED) 40.00 X 150253 0 0 558905 0 103582 4 1 1 0 0 850090 67471 2979245 2455978 6352784 TUITION AND FEES 624410 10191931 10191931 OTHER PROGRAM SERVICE FEES 624410 1127467 1127467 11319398 39770 39770 35800 0 35800 35800 10800 25000 1327610 1253022 74588 74588 74588 80611 67471 69400 11211 11211 17833551 11330198 0 150569 448444 386588 61856 10858346 9360598 1497748 1361585 1123251 202461 35873 919334 784728 112186 22420 19023 11299 5864 1860 92621 92621 47200 47200 681871 511184 170687 278077 9836 64539 203702 216721 32585 140326 43810 797173 595074 202099 76678 56838 19684 156 30855 13660 15953 1242 114981 71709 43272 576446 486328 90118 37892 9432 28460 SUPPLIES 1119164 1079332 34500 5332 MISCELLANEOUS 309534 26320 292684 -9470 EQUIPMENT 147886 137024 10862 COMMUNICATION 120966 50689 69969 308 290481 157365 129073 4043 18545278 14951040 3284962 309276 128270 117521 214171 1497212 252826 378863 942835 1147008 13667 69691 11695867 5659481 5747778 6036386 2403435 2639988 994464 869487 10697446 12756156 1710170 1274676 56018 40034 1844073 2929540 1950102 1998236 5560363 6242486 X 4333500 5143337 803583 1370333 5137083 6513670 10697446 12756156 X -711727 215037 -3249 1876526 X X 0 1 X 1 1 1 X 6153651 7806192 5313003 3730439 6352784 29356069 6153651 7806192 5313003 3730439 6352784 29356069 2115245 27240824 83844 11116 38746 57614 75570 266890 3078 6000 14515 11211 34804 29657763 42593147 0.91850 0.94160 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. 2023 AMOUNT: $ 11,211. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47200 47200 18498078 18545278 1000000 250000 0 0 914734 958999 1000000 1000000 3873733 5810600 85000 89000 50000 47200 271200 228684 239750 250000 250000 968434 1452651 85000 89000 50000 47200 271200 102737 17882 0 120619 618143 2470 -21282 496594 102737 618143 618143 618143 618143 510011 111027 2895 618143 0.43770 0.56230 0 0 501840 501840 6202593 1863966 4338627 2719938 2352036 367902 468855 134875 333980 1802641 1308604 494037 6036386 TRADEMARK 1959 RIGHT OF USE ASSET 867528 869487 DEFERRED COMPENSATION 889983 OPERATING LEASE LIABILITIES 934008 HANDS REVENUE PAYABLE 174245 1998236 X 18114739 215037 69400 284437 17830302 3249 3249 17833551 18614678 69400 69400 18545278 0 18545278 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, 2023. 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, 2023. SCHEDULE D PART V DURING 2022 THE ORGANIZATION RESTATED THEIR ENDOWMENT FUNDS TO THE CORRECT AMOUNT. 1 IGNITE PHILANTHROPY 308 E 8TH ST CINCINNATI OH 45202 FUNDRAISING STRATEGY 0 0 110000 0 110000 OH KY NC NY GALA IN THE GROVE 147682 67471 80211 7370 42778 3100 16152 147682 67471 80211 7370 42778 3100 16152 69400 10811 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION CONTRACTS WITH IGNITE PHILANTHROPY FOR ITS CAPITAL CAMPAIGN STRATEGY AND PLANNING. IGNITE PHILANTHROPY HAS NOT DONE ANY DIRECT FUNDRAISING ON BEHALF OF THE ORGANIZATION DURING THE REPORTING PERIOD. FURTHERMORE, THE CAMPAIGN WAS ONGOING AS OF THE END OF THE YEAR. BECAUSE OF THIS THE ORGANIZATION IS UNABLE TO DETERMINE TOTAL GROSS RECEIPTS AND THE NET FUNDRAISING GROSS RECEIPTS EARNED BY THE ORGANIZATION AS A RESULT OF UTILIZING IGNITE PHILANTHROPY. X X X X 1 1 0 0 0 0 0 0 0 SHANNON STARKEY-TAYLOR CHIEF EXECUTIVE OFFICER 160689 0 0 0 0 0 25437 0 20649 0 206775 0 0 0 PATRICIA GLEASON CHIEF OPERATING OFFICER 138592 0 0 0 0 0 24689 0 7886 0 171167 0 0 0 DENISE STEWARD SENIOR DIRECTOR OF DEI (RETIRED) 7518 0 117513 0 25222 0 0 0 0 0 150253 0 0 0 PART I, LINES 4A-B SHANNON STARKEY-TAYLOR, PATRICIA GLEASON, DENISE STEWARD AND RENE CHEATHAM PARTICIPATED IN A SECTION 457F PLAN. CONTRIBUTIONS WERE MADE TO THIS PLAN IN 2023, $20K TO STARKEY-TAYLOR, $20K TO GLEASON, $5K TO STEWARD, AND $18K TO CHEATHAM. DENISE STEWARD RECEIVED A SEVERANCE PAYMENT OF $25,221.79 AND A LUMP SUM DEFERRED COMPENSATION PAYMENT OF $117,513.24 FORM 990, PART III, LINE 2 LEARNING GROVE MERGED WITH ANOTHER NON-PROFIT, FAMILESFORWARD, GIVING US MORE PROGRAM OUTREACH WITHIN CINCNNATI SCHOOLS. THE AGENCY CLOSED MULTIPLE SITES THAT WERE UNDER-PERFORMING DURING 2023. THIS ALSO PROMPTED A MATERIAL AMOUNT OF LAYOFFS, IN BOTH PROGRAM AND ADMINISTRATIVE STAFF. THIS ALLOWED THE AGENCY TO BECOME LEANER AND MORE EFFICIENT. 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 XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 29,312. EXCESS OF ASSETS AQUIRED OVER LIABILITIES ASSUMED IN MERGER 1,847,214. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.