Civic Intelligence

Practical Learning Center

EIN 11-2928703 • 501(c)3 • Brooklyn, NY

Profile

Elementary Education

22 East 16th StreetBrooklyn, NY 11226

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

45th percentile

2.6%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

36th percentile

0.0%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,225,580

Up $2,600 (+0.0%) from 2020

Liabilities

Up

$2,600

Up $2,600 from 2020

Net Assets

Flat

$5,222,980

Flat from 2020

Revenue

Up

$913,475

Up $100,377 (+12%) from 2020

Expenses

Up

$889,993

Up $176,665 (+25%) from 2020

Net Income

Down

$23,482

Down $76,288 (-76%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $5,154,211Liabilities 2010: $23,454Net Assets 2010: $5,130,7572010Assets 2011: $5,442,891Liabilities 2011: $127,779Net Assets 2011: $5,315,1122011Assets 2012: $5,690,031Liabilities 2012: $127,695Net Assets 2012: $5,562,3362012Assets 2013: $5,684,250Liabilities 2013: $77,339Net Assets 2013: $5,606,9112013Assets 2014: $5,648,835Liabilities 2014: $80,539Net Assets 2014: $5,568,2962014Assets 2015: $5,442,294Liabilities 2015: $77,339Net Assets 2015: $5,364,9552015Assets 2016: $5,461,896Liabilities 2016: $80,564Net Assets 2016: $5,381,3322016Assets 2017: $5,342,010Liabilities 2017: $247,254Net Assets 2017: $5,094,7562017Assets 2018: $5,322,699Liabilities 2018: $308,538Net Assets 2018: $5,014,1612018Assets 2019: $5,217,900Liabilities 2019: $94,689Net Assets 2019: $5,123,2112019Assets 2020: $5,222,980Liabilities 2020: $0Net Assets 2020: $5,222,9802020Assets 2021: $5,225,580Liabilities 2021: $2,600Net Assets 2021: $5,222,9802021

Highlighted filing

2021

Assets$5,225,580
Liabilities$2,600
Net Assets$5,222,980

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,687,463Expenses 2010: $1,356,068Net Income 2010: $331,3952010Revenue 2011: $1,423,784Expenses 2011: $1,239,429Net Income 2011: $184,3552011Revenue 2012: $1,411,260Expenses 2012: $1,164,036Net Income 2012: $247,2242012Revenue 2013: $1,405,232Expenses 2013: $1,360,657Net Income 2013: $44,5752013Revenue 2014: $1,211,658Expenses 2014: $1,250,273Net Income 2014: -$38,6152014Revenue 2015: $1,023,451Expenses 2015: $1,226,794Net Income 2015: -$203,3432015Revenue 2016: $1,087,104Expenses 2016: $1,070,727Net Income 2016: $16,3772016Revenue 2017: $964,977Expenses 2017: $1,241,098Net Income 2017: -$276,1212017Revenue 2018: $1,232,888Expenses 2018: $1,313,483Net Income 2018: -$80,5952018Revenue 2019: $1,102,890Expenses 2019: $1,085,474Net Income 2019: $17,4162019Revenue 2020: $813,098Expenses 2020: $713,328Net Income 2020: $99,7702020Revenue 2021: $913,475Expenses 2021: $889,993Net Income 2021: $23,4822021

Highlighted filing

2021

Revenue$913,475
Expenses$889,993
Net Income$23,482

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 15, 2022
Return Version
2021v4.1
Gross Receipts
$913,475
Mission and Program Overview

Mission

Elementary Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$187,105$180,625▼ $6,480
Land, Buildings, and Equipment, Net$94,371$90,419▼ $3,952
Receivables From Officers Etc$46,655$46,655→ $0
Savings and Temporary Cash Investments$14,278$14,278→ $0
Prepaid Expenses and Deferred Charges-$13,032-
Total Assets$5,222,980$5,225,580▲ $2,600
Other Assets Total$4,880,571$4,880,571→ $0
Liabilities
Other Liabilities$0$2,600▲ $2,600
Total Liabilities$0$2,600▲ $2,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,222,980$5,222,980→ $0
Total Net Assets Fund Balance$5,222,980$5,222,980→ $0
Total Liabilities and Net Assets / Fund Balance$5,222,980$5,225,580▲ $2,600

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$90,419$281,892$372,311
Land$0--
Other Assets Org$2,538,999--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lenford Lawes PhDBoard chair
Melva KennedyDirector
Netty M BrownExec. Director
Leroy GordonFiscal Officer
Miriam PrinceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$913,437
Investment Income
$38
Other Revenue
$0
Change in Net Assets
$23,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,941
Salaries, Compensation, and Employee Benefits$393,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$377,330$15,722$0$393,052
All Other Expenses$176,601$17,704$0$194,305
Occupancy$113,940$4,748$0$118,688
Other Expenses$58,602$0$0$58,602
Depreciation Depletion$3,735$197$0$3,932
Fees for Services Accounting$600$150$0$750
Total Functional Expenses$851,472$38,521$0$889,993
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$46,655$46,655→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred comp$2,600
misc$0
401K withheld$0
Federal taxes withheld$0
Garnishment$0
other$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Practical Learning Center
EIN
11-2928703
Phone
7182824200
Address
22 East 16th Street, Brooklyn, NY 11226

Signing Officer

Name
Netty M Brown
Title
Executive Director
Phone
7182824200
Signed
2022-05-15

Organization Details

Principal Officer
Netty M Brown
Formed
1983
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
0

Preparer

Firm
Anthony C Raymond CPA
Address
4004 98TH ST, CORONA, NY 11368
Preparer
Anthony C Raymond CPA
Phone
7188993652
Supplemental Narrative

Additional Explanations

Pt XI

Balances incorrectly entered in 2018. Balances belong to

Pt XI

affiliate corp. 32-0508482.exmption pending.

Pt VI, Line 11B

Form reviewed by the esecutive director and board member

Form 990, Part IX, Line 24E

Janitorial 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Licenses/permits 3057. 2354. 703. 0.

Form 990, Part IX, Line 24E

Telephone 3942. 3784. 158. 0.

Form 990, Part IX, Line 24E

Water 4501. 4321. 180. 0.

Form 990, Part IX, Line 24E

Educational Supplies 50230. 50230. 0. 0.

Form 990, Part IX, Line 24E

Auto expense 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Landscaping 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Equipment rental 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Staff Training 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Misc Admin 436. 436. 0. 0.

Form 990, Part IX, Line 24E

Sanitation 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Fuel 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Theft 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Service charges 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Client services 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Other supplies 81171. 65098. 16073. 0.

Form 990, Part IX, Line 24E

Workers comp Ins 10823. 10390. 433. 0.

Form 990, Part IX, Line 24E

Liability Insur 36209. 36209. 0. 0.

Form 990, Part IX, Line 24E

other 3936. 3779. 157. 0.

Raw XML AppendixShowing 400 of 432 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The schools food progran (CACFP)is subsidized by The State of New York DOH
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Information is conspicuosly posted at the entrance to the school. Information conspicuously poeted
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0309000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operating Expense
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0309000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Netty M Brown
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0309000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Balances incorrectly entered in 2018. Balances belong to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1affiliate corp. 32-0508482.exmption pending.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form reviewed by the esecutive director and board member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Janitorial 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Licenses/permits 3057. 2354. 703. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Telephone 3942. 3784. 158. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Water 4501. 4321. 180. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Educational Supplies 50230. 50230. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Auto expense 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Landscaping 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Equipment rental 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Staff Training 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Misc Admin 436. 436. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Sanitation 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Fuel 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Theft 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Service charges 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Client services 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Other supplies 81171. 65098. 16073. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Workers comp Ins 10823. 10390. 433. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Liability Insur 36209. 36209. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21other 3936. 3779. 157. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05222980
IRS990/TotalAssetsEOYAmt05225580
IRS990/TotalAssetsGrp/BOYAmt05222980
IRS990/TotalAssetsGrp/EOYAmt05225580
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038521
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0851472
IRS990/TotalFunctionalExpensesGrp/TotalAmt0889993
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt02600
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02600
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05222980
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05222980
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0851472
IRS990/TotalProgramServiceRevenueAmt0913437
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0913475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0913475
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05222980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05225580
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022 E 16th Street
IRS990/USAddress/CityNm0Brooklyn
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011226
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1

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