2025-11-14T13:47:08-06:00 2024-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2024-01-01 310910787 LEARNING GROVE INC LEAR 8594312075 333 MADISON AVENUE COVINGTON KY 41011 SHANNON STARKEY-TAYLOR CEO 8594312075 2025-10-13 1 0 STEPHANIE ALLGEYER P00761973 8593313300 2025-10-13 2024 2025-03-06 01:10:19Z SHANNON STARKEY-TAYLOR 333 MADISON AVENUE COVINGTON KY 41011 18181438 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 25 450 0 0 0 6352784 7986973 11319398 9986321 114358 55760 47011 88400 17833551 18117454 0 0 0 0 13587709 12317151 0 0 470359 4957569 5019546 18545278 17336697 -711727 780757 12756156 13527798 6242486 6028672 6513670 7499126 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 13882425 10030855 LEARNING GROVE SERVES OVER 6,500 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. 13882425 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 87 0 450 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 LEARNING GROVE INC 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 DAN DRISCOLL 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 BECKY KOSINA MEMBER AT LARGE 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 CAROLYN KRISKO 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 167248 0 23636 PATRICIA GLEASON CHIEF PROGRAM OFFICER 40.00 X 144249 0 3626 ROSEANN HAYES CHIEF DEVELOPMENT OFFICER 40.00 X 116659 0 23069 EMILY LEWIS CHIEF ADMINISTRATIVE OFFICER 40.00 X 103879 0 2798 TRACEY ROWE VP - EARLY CHILDHOOD SERVICES 40.00 X 102538 0 15266 GEORGE MOORE CONTROLLER 40.00 X 100050 0 678 734623 0 69073 6 0 1 0 0 927108 61565 3046519 3951781 7986973 TUITION AND FEES 624410 8873244 8873244 OTHER PROGRAM SERVICE FEES 624410 1113077 1113077 9986321 59335 59335 56991 0 56991 56991 45291 11700 2818 757 -2818 -757 -3575 -757 -2818 91818 61565 60409 31409 31409 18117454 10030855 0 99626 734623 635129 99238 256 9758056 8436477 1318184 3395 143247 121400 16056 5791 854161 723894 95739 34528 827064 699104 102300 25660 36287 16742 13904 5641 164786 164786 47500 47500 799479 446450 206046 146983 273904 2990 79160 191754 192345 15722 146154 30469 793669 608877 184792 106916 87743 18089 1084 40218 10124 26661 3433 159642 80215 79427 660702 560056 100646 56889 9305 47584 SUPPLIES 1106972 1070271 27758 8943 TRAINING 144401 103542 36823 4036 COMMUNICATION 113983 48945 64523 515 EQUIPMENT 81956 59558 22398 239897 98381 133645 7871 17336697 13882425 2983913 470359 117521 116996 1497212 1189005 378863 1663242 1147008 654008 69691 45574 12075278 6306699 6036386 5768579 2639988 3375940 869487 714454 12756156 13527798 1274676 1199980 40034 48540 2929540 2963030 1998236 1817122 6242486 6028672 X 5143337 4604817 1370333 2894309 6513670 7499126 12756156 13527798 X 780757 212257 -6152 -1406 X 0 1 X 1 1 1 X 7806192 5313003 3730439 6352784 7986973 31189391 7806192 5313003 3730439 6352784 7986973 31189391 2767362 28422029 11116 38746 57614 75570 116326 299372 6000 14515 11211 31409 63135 31551898 48715059 0.90080 0.91850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 6,000. FUNDRAISING EVENT NET INCOME - 2021 AMOUNT: $ 14,515. 2023 AMOUNT: $ 11,211. 2024 AMOUNT: $ 31,409. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47500 47500 17289197 17336697 1000000 250000 0 0 958999 1000000 1000000 1000000 3958999 5938499 89000 50000 47200 47500 233700 239750 250000 250000 250000 989750 1484625 89000 50000 47200 47500 233700 120619 21453 142072 102737 17882 120619 618143 2470 -21282 496594 102737 618143 618143 618143 618143 1.00000 0 0 501840 501840 6430254 2176206 4254048 2743963 2513044 230919 468855 148481 320374 1930366 1468968 461398 5768579 TRADEMARK 1959 RIGHT OF USE ASSET- OPERATING LEASES 712495 714454 DEFERRED COMPENSATION 864722 OPERATING LEASE LIABILITIES 778154 HANDS REVENUE PAYABLE 174246 1817122 X 18383970 212257 60409 272666 18111304 6150 6150 18117454 17397106 60409 60409 17336697 0 17336697 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 STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2024. 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, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 60,409. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 60,409. 1 IGNITE PHILANTHROPY 308 E 8TH ST CINCINNATI OH 45202 FUNDRAISING STRATEGY 0 0 181135 0 25TH HOUR 2335 BEECHCREEK LN CINCINNATI OH 45233 FUNDRAISING STRATEGY 0 0 11000 0 192135 OH KY NC NY GALA IN THE GROVE 153383 61565 91818 8082 30550 1000 20777 153383 61565 91818 8082 30550 1000 20777 60409 31409 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 0 1 0 0 0 0 0 0 0 SHANNON STARKEY-TAYLOR CHIEF EXECUTIVE OFFICER 167248 0 0 0 0 0 3345 0 20291 0 190884 0 0 0 PART I, LINE 4B SHANNON STARKEY-TAYLOR AND PATRICIA GLEASON PARTICIPATED IN A SECTION 457F PLAN. NO CONTRIBUTIONS WERE MADE TO THIS PLAN IN 2024. 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 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. 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 -1,406.