CONDUCTIVE LEARNING CENTER OF NORTH AMERICA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CONDUCTIVE LEARNING CENTER OF NORTH AMERICA (EIN 38-3601587)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-10-10
- IRS object ID
- 202502839349301020
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-10T09:56:54-00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383601587 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Conductive Learning Center of North America | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COND | BusinessNameControlTxt |
| Phone | 6165750575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2401 Camelot Court SE UNIT J | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | William G Shefferly | PersonNm |
| Person Title | Treasurer Board of Directors | PersonTitleTxt |
| Phone | 6165750575 | PhoneNum |
| Signature | 2025-10-10 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | William G Shefferly | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2401 Camelot Court SE | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $599,939 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.conductivelearningcenter.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | To provide opportinities for preschool and school age children with motor challenges to achieve optimal physical, cognitive, and social independence through the application of conductive education principles. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,152,653 | PYContributionsGrantsAmt |
| CY Contributions Grants | $261,446 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $191,139 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $237,704 | CYProgramServiceRevenueAmt |
| PY Investment Income | $100,576 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,217 | CYInvestmentIncomeAmt |
| CY Other Revenue | $1,900 | CYOtherRevenueAmt |
| PY Total Revenue | $1,444,368 | PYTotalRevenueAmt |
| CY Total Revenue | $570,267 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $28,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $581,350 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $565,404 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $2,500 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $127,568 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $508,038 | PYOtherExpensesAmt |
| CY Other Expenses | $535,693 | CYOtherExpensesAmt |
| PY Total Expenses | $1,106,888 | PYTotalExpensesAmt |
| CY Total Expenses | $1,129,097 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $337,480 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$558,830 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,744,964 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,128,029 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $392,841 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $286,832 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,352,123 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,841,197 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide opportinities for preschool and school age children with motor challenges to achieve optimal physical, cognitive, and social independence through the application of conductive education principles. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $802,671 | ExpenseAmt |
| Grant | $28,000 | GrantAmt |
| Revenue | $237,704 | RevenueAmt |
| Desc | The CLC provides an intensive multidisciplanary approach to instruction, improvement of motor skills, and social development for children with motor disorders related to complications of prematurity, Cerebal Palsy, Spina Bifida, or brain injury. For these children, even the smallest tasks such as eating, buttoning a shirt, and sitting in a chair can be monumental. Each child has their own unique set of outcomes and goals, which are set to be achievable in small steps that lead them to accomplishing a bigger outcome within their 4-week session time. Goals are developed between the caregivers, child, and the conductor teacher at the start of each 4-week session. Each Conductor teacher works to ensure that students achieve more than 90 of their written goals each session. A progress report is provided to families at the conclusion of each session to report their childs accomplishments. | Desc |
| Total Program Service Expenses | $802,671 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 17 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Form720 Filed | false | Form720FiledInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jill Marewski Business Manager | PersonNm |
| Phone | 6165750575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2401 Camelot Court SE | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|---|
| Andrea Swiger | |||||||||
| Program Director | 040.00 | 040.00 | Yes (X) | Yes (X) | $93,225 | $0 | $28,698 | ||
| Angela Frier | |||||||||
| Director of Development | 040.00 | 040.00 | Yes (X) | $83,245 | $0 | $24,266 | |||
| Chuck Saur | |||||||||
| President | 005.00 | 005.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Mark Clarke | |||||||||
| Vice President | 005.00 | 005.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Lynn Watts MD | |||||||||
| Secretary | 005.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| William Shefferly CPA | |||||||||
| Treasurer | 005.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Kathy Barker | |||||||||
| Director | 001.00 | 003.00 | $0 | $0 | $0 | Yes (X) | |||
| Andrew Blum | |||||||||
| Director | 001.00 | 003.00 | $0 | $0 | $0 | Yes (X) | |||
| Cathy Cooper | |||||||||
| Director | 001.00 | 003.00 | $0 | $0 | $0 | Yes (X) | |||
| Harry Knopke PhD | |||||||||
| Emeritus | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |||
| Cathy Boyer | |||||||||
| Emeritus | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $176,470 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $52,964 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $85,003 | FundraisingAmt |
| Government Grants | $770 | GovernmentGrantsAmt |
| All Other Contributions | $175,673 | AllOtherContributionsAmt |
| Total Contributions | $261,446 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and fees | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $291,505 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $291,505 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $237,704 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,447 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,200 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,430 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $770 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $770 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $770 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $27,242 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $85,003 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $27,242 | FundraisingDirectExpensesAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Credit card redemption | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $1,900 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,900 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,900 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $570,267 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $308,821 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,000 | TotalAmt |
| Program Services | $28,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,470 | TotalAmt |
| Program Services | $93,225 | ProgramServicesAmt |
| Fundraising | $83,245 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,482 | TotalAmt |
| Program Services | $155,723 | ProgramServicesAmt |
| Management And General | $112,986 | ManagementAndGeneralAmt |
| Fundraising | $11,773 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,989 | TotalAmt |
| Program Services | $7,077 | ProgramServicesAmt |
| Management And General | $3,211 | ManagementAndGeneralAmt |
| Fundraising | $2,701 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,389 | TotalAmt |
| Program Services | $33,990 | ProgramServicesAmt |
| Management And General | $15,426 | ManagementAndGeneralAmt |
| Fundraising | $12,973 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,074 | TotalAmt |
| Program Services | $18,019 | ProgramServicesAmt |
| Management And General | $8,178 | ManagementAndGeneralAmt |
| Fundraising | $6,877 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,866 | TotalAmt |
| Program Services | $166,866 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,126 | TotalAmt |
| Management And General | $5,126 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,957 | TotalAmt |
| Management And General | $7,957 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359 | TotalAmt |
| Fundraising | $1,359 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,665 | TotalAmt |
| Program Services | $2,138 | ProgramServicesAmt |
| Management And General | $3,737 | ManagementAndGeneralAmt |
| Fundraising | $1,790 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,728 | TotalAmt |
| Management And General | $7,728 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,565 | TotalAmt |
| Program Services | $181,565 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,691 | TotalAmt |
| Program Services | $3,691 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,821 | TotalAmt |
| Program Services | $93,309 | ProgramServicesAmt |
| Management And General | $5,512 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,961 | TotalAmt |
| Management And General | $9,961 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Classroom supplies | $3,974 | $3,974 | ||
| Dues and subscriptions | $9,307 | $931 | $3,722 | $4,654 |
| Telephone and security | $11,654 | $11,654 | ||
| Bank service charges | $7,320 | $1,464 | $3,660 | $2,196 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,699 | TotalAmt |
| Program Services | $12,699 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,129,097 | TotalAmt |
| Program Services | $802,671 | ProgramServicesAmt |
| Management And General | $198,858 | ManagementAndGeneralAmt |
| Fundraising | $127,568 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130 | BOYAmt |
| EOY | $235 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,643 | BOYAmt |
| EOY | $56,591 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $521,195 | BOYAmt |
| EOY | $153,918 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $770 | BOYAmt |
| EOY | $14,457 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,345 | BOYAmt |
| EOY | $18,819 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $932,645 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $505,559 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,825 | BOYAmt |
| EOY | $427,086 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,604,305 | BOYAmt |
| EOY | $1,442,684 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,751 | BOYAmt |
| EOY | $14,239 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,744,964 | BOYAmt |
| EOY | $2,128,029 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,671 | BOYAmt |
| EOY | $47,197 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,170 | BOYAmt |
| EOY | $69,635 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,000 | BOYAmt |
| EOY | $170,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $392,841 | BOYAmt |
| EOY | $286,832 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,352,123 | BOYAmt |
| EOY | $1,841,197 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,352,123 | BOYAmt |
| EOY | $1,841,197 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,744,964 | BOYAmt |
| EOY | $2,128,029 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$558,830 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $47,904 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $772,172 | OtherCostOrOtherBasisAmt |
| Depreciation | $454,919 | DepreciationAmt |
| Book Value | $317,253 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $126,616 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,993 | DepreciationAmt |
| Book Value | $107,623 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,857 | OtherCostOrOtherBasisAmt |
| Depreciation | $31,647 | DepreciationAmt |
| Book Value | $2,210 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $427,086 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | 6a | FormAndLineReferenceDesc |
| Explanation | The CLC received 770 from the State of Michigan, Department of Educatio, under Sec 31aa, Mental Health and School Safety grant. This funding was used for supporting school building security.. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Evening of Celebration | Event1Nm |
| Gross Receipts Event1 | $107,801 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $80,559 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $27,242 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $19,777 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $7,465 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $107,801 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $80,559 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $27,242 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $19,777 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $7,465 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $27,242 | DirectExpenseSummaryEventsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aquinas College | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Fulton St E | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 381367080 | RecipientEIN |
| IRC Section | 501c3 | IRCSectionDesc |
| Cash Grant | $28,000 | CashGrantAmt |
| Valuation Method Used | Other | ValuationMethodUsedDesc |
| Purpose Of Grant | Conductive Education classroom instruction and student teacher support | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Line 1 | FormAndLineReferenceDesc |
| Explanation | The CLC entered into a grant agreement with Aquinas College to 1 provide classroom instruction in conductive education courses to its students, and 2 provide supplemental support to the College for the CLCs use of these students as CLC student teachers. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b | Form 990 is prepared by the Board Treasurer who is a Certified Public Accountant after a thorough review of general ledger transactions and affirming trial balance amounts for the balance sheet and statement of activities. The Treasurer then reviews Form 990 with the Executive Committee of the Board, which includes the Program Director, Director of Development, President, Vice President, Secretary and Treasurer of the Board. A draft Form 990 is provided to the entire Board for their review at a regularly scheduled Board meeting and any questions are fully answered. The Form 990 is then signed by the Board Treasurer and filed electronically with the IRS. |
| Form 990, Part VI, Line 12c | All directors and officers sign a conflict of interest policy statement annually. The Program Director and Director of Development review the respective statements and have the authority along with the President of the Board to preclude a Board member from voting on an issue where there is the possibility or appearance of a conflict of interest. |
| Form 990, Part VI, Line 15a | The Program Director makes compensation recommendations for her staff, and the Executive Committee makes the compensation recommendation for the Program Director and Director of Development for Board review and approval. All recommedations for salary adjustments are made after careful consideration of such factors as performance, market surveys for comparable positions in like-size organizations, budget, and operational strategic needs. |
| Form 990, Part VI, Line 19 | Governing documents, conflict of interest policy, financial statements and Form 990 are made available to the public upon request. |
| Form 990, Part XII, Line 2a and c | In July 2020, the CLC engaged an independent CPA firm to perform month-end closing entries, bank account reconcilements, and the review of other financial transactions and reports as they deem appropriate. The CLC has retained this firm to provide these services for each fiscal year since 2020. |
| Form 990, Part IX, Line 11a | During the school year, the CLC paid Semmelweis University 166,866 for Conductive Education consultant salaries, benefits, travel to and from Grand Rapids, MI, and a realization fee to provide classroom instructional support and teacher training for school sessions as required by prescribed conductive education student to teacher ratios and teaching methods as follows. Slaries and benefits 73,950 travel from Budapest, Hungary to Grand Rapids, MI and return 86,796 and a Realization Fee of 6,120. The Andros Peto Faculty of Semmleweis University is the only institution that has available certified conductive education consultants who are qualified and can be scheduled for use by CLC. These expenses are included in Program Services. |
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