Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2020 • EIN 11-3817437

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 27, 2020

4000 Alton RdMiami Beach, FL 33140

(216) 233-0064

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.55x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.26x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

58th percentile

7.9%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

92nd percentile

71%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

79th percentile

24%

Faster revenue growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,704,141

Up $1,123,353 (+71%) from 2019

Net Assets

Up

$1,203,760

Up $460,664 (+62%) from 2019

Liabilities

Up

$1,500,381

Up $662,689 (+79%) from 2019

Revenue

Up

$5,774,536

Up $1,118,604 (+24%) from 2019

Expenses

Up

$5,315,582

Up $1,292,324 (+32%) from 2019

Net Income

Down

$458,954

Down $173,720 (-27%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0-$5.0MAssets 2012: $325Liabilities 2012: -$140Net Assets 2012: $4652012Assets 2013: $50Liabilities 2013: -$140Net Assets 2013: $1902013Assets 2014: $24,271Liabilities 2014: $0Net Assets 2014: $24,2712014Assets 2015: $25,888Liabilities 2015: $0Net Assets 2015: $25,8882015Assets 2016: $162,731Liabilities 2016: $0Net Assets 2016: $162,7312016Assets 2017: $156,555Liabilities 2017: $0Net Assets 2017: $156,5552017Assets 2018: $139,630Liabilities 2018: $8,888Net Assets 2018: $130,7422018Assets 2019: $1,580,788Liabilities 2019: $837,692Net Assets 2019: $743,0962019Assets 2020: $2,704,141Liabilities 2020: $1,500,381Net Assets 2020: $1,203,7602020Assets 2021: $6,818,381Liabilities 2021: $4,247,765Net Assets 2021: $2,570,6162021Assets 2022: $8,101,415Liabilities 2022: $3,627,475Net Assets 2022: $4,473,9402022Assets 2023: $12,402,432Liabilities 2023: $6,539,074Net Assets 2023: $5,863,3582023Assets 2024: $16,389,369Liabilities 2024: $5,694,109Net Assets 2024: $10,695,2602024Assets 2025: $15,054,102Liabilities 2025: $4,953,344Net Assets 2025: $10,100,7582025

Highlighted filing

2020

Assets$2,704,141
Liabilities$1,500,381
Net Assets$1,203,760

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2012: $5,385Expenses 2012: $7,776Net Income 2012: -$2,3912012Revenue 2013: $2,800Expenses 2013: $3,075Net Income 2013: -$2752013Revenue 2014: $24,000Expenses 2014: -$904Net Income 2014: $24,9042014Revenue 2015: $108,764Expenses 2015: $105,255Net Income 2015: $3,5092015Revenue 2016: $320,069Expenses 2016: $183,205Net Income 2016: $136,8642016Revenue 2017: $369,009Expenses 2017: $382,969Net Income 2017: -$13,9602017Revenue 2018: $611,482Expenses 2018: $662,181Net Income 2018: -$50,6992018Revenue 2019: $4,655,932Expenses 2019: $4,023,258Net Income 2019: $632,6742019Revenue 2020: $5,774,536Expenses 2020: $5,315,582Net Income 2020: $458,9542020Revenue 2021: $11,227,311Expenses 2021: $10,428,104Net Income 2021: $799,2072021Revenue 2022: $14,538,092Expenses 2022: $12,805,243Net Income 2022: $1,732,8492022Revenue 2023: $24,878,209Expenses 2023: $23,748,516Net Income 2023: $1,129,6932023Revenue 2024: $30,121,931Expenses 2024: $24,910,355Net Income 2024: $5,211,5762024Revenue 2025: $25,036,365Expenses 2025: $24,432,287Net Income 2025: $604,0782025

Highlighted filing

2020

Revenue$5,774,536
Expenses$5,315,582
Net Income$458,954
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 27, 2020
Return Version
2019v5.1
Gross Receipts
$5,774,536
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$599,931$1,843,084▲ $1,243,153
Accounts Receivable$781,087$1,223,563▲ $442,476
Other Notes and Loans Receivable, Net$178,399$167,124▼ $11,275
Land, Buildings, and Equipment, Net-$109,728-
Total Assets$1,580,788$2,704,141▲ $1,123,353
Other Assets Total$21,371$-639,358▼ $660,729
Liabilities
Other Liabilities$818,134$1,483,147▲ $665,013
Accounts Payable and Accrued Expenses$19,558$17,234▼ $2,324
Total Liabilities$837,692$1,500,381▲ $662,689
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$743,096$1,203,760▲ $460,664
Total Net Assets Fund Balance$743,096$1,203,760▲ $460,664
Total Liabilities and Net Assets / Fund Balance$1,580,788$2,704,141▲ $1,123,353

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$109,728$18,288$128,016
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mordechai SalferPresident
Adina GresBoard Member
Yoel MulkenBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$11,756
Program Service Revenue
$5,762,780
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,756
Change in Net Assets
$458,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,458,063
Other Expenses$1,857,519
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,142,977--$3,142,977
All Other Expenses$937,522$50,321-$987,843
Payroll Taxes$315,086--$315,086
Other Expenses$279,483$80,239-$279,483
Office Expenses$119,146--$119,146
Information Technology$80,639--$80,639
Advertising$61,427--$61,427
Insurance$33,898$4,761-$38,659
Depreciation Depletion$18,288--$18,288
Occupancy$9,190--$9,190
Fees for Services Accounting$5,280--$5,280
Total Functional Expenses$5,180,261$135,321$0$5,315,582
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Contract Labor$702,712
Lakewood Devlopment$547,900
Accrued Misc other$149,900
Direct Deposits$57,348
Loan from Tree of Knowledge Learning Center$27,400
Federal income taxes$3,453
Accrued Wages$239
SBAD Loan-
SBA/Covid Loan-
Payroll Liabilities$-5,805
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Tree of Knowledge Learning Academy Inc
EIN
11-3817437
Phone
2162330064
Address
4000 Alton Rd, Miami Beach, FL 33140

Signing Officer

Name
Mordechai Salfer
Title
Executive Directgor
Signed
2020-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Stein Epstein
Formed
2008
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
270

Preparer

Firm
Philip M Piccus CPA
Address
5539 Roy Rd, Highland Hts, OH 44143
Preparer
Philip M Piccus
Phone
4406831964
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Our mission at Tree of Kowledge Learning Academy TOKLA is to aid academically at risk or physcially challengfed children by poviding psycho-educational services for them to achieve academic success leading to a protective and rewarding lifestle. All too often, children are taught in a one size fits all manner overlooking each childs personal learning style. The reality is that we all learn in different ways. To be successful we all need to be taught and allowed tro learn according to our own unique style. When a childs uniquie effective learning style is discovered it works like magic. Sudenly the child actually enjoys learning and can awaken in turn on herself an excitement to learn. TOKLA is continuall building relationships with school across the United States giving more students access to programming what they need and deserve. At TOKLA our educational specialists access and reveal each others unuique learning style and develop inividual service plans that create an enthusiam to learn. In School Services Our certified teachers and skilled therapists work with children in any setting whether at home, in the hospital or in school. Our staff is trained to work with all children, regardless of their needs. These include the learning and physically disabled as well as the gifted and talented from the behaviourly challenged to the chronically or terminally ill child. Our contract netrworks enable us to work with many school boards, community schools, and private schools throught the country. Ohio Services We are an approved provider for the Jon Peterson and Autism Scholarships, Auxiliary Funding Services Titlee I Math, Readingf, Social Emotional Learning Para-Professionals, Home Instruction Educational Tutoring in Every Subject. Tutoring is available in-home or in the hospital. Psycho-Educational Assessmentes, Behavioral Assessment Counseling and Therapy Music, Spieech and Physical Therapy, Occupational Therapy, Nurses and Nurses Aides., Nutrition Florida Services. We are an approved private school Advanced Accreditation , approved Gardiner McKay and Step Up Provider, New Jersey Services. Tree of Knowledge s an approved Title I 192/193 service provided by the State of New Jersey and our services currently support the New Jersey Core Curriculum Content Standards NJCCCS and follow the guidelines set forth by the Individuals with Disabilities Education Act IDEA and English Language Learners ELL Chapter 192 Auxiliary Services Compensator Education English as a secondary language, Home Instruction Chapter 193, Remedial Seervices supplemental Instruction, Speech Language Title I. Math Reading Social Emotional Learning and Para Professionals.

Form 990, Part III, Line 2

The Company expanded its operations into Florida.

Form 990, Part XI, Line 3

Increase was due to expanding operation expenses and income from the expanded operations.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Direct Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Lakewood Devlopment
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our mission at Tree of Kowledge Learning Academy TOKLA is to aid academically at risk or physcially challengfed children by poviding psycho-educational services for them to achieve academic success leading to a protective and rewarding lifestle. All too often, children are taught in a one size fits all manner overlooking each childs personal learning style. The reality is that we all learn in different ways. To be successful we all need to be taught and allowed tro learn according to our own unique style. When a childs uniquie effective learning style is discovered it works like magic. Sudenly the child actually enjoys learning and can awaken in turn on herself an excitement to learn. TOKLA is continuall building relationships with school across the United States giving more students access to programming what they need and deserve. At TOKLA our educational specialists access and reveal each others unuique learning style and develop inividual service plans that create an enthusiam to learn. In School Services Our certified teachers and skilled therapists work with children in any setting whether at home, in the hospital or in school. Our staff is trained to work with all children, regardless of their needs. These include the learning and physically disabled as well as the gifted and talented from the behaviourly challenged to the chronically or terminally ill child. Our contract netrworks enable us to work with many school boards, community schools, and private schools throught the country. Ohio Services We are an approved provider for the Jon Peterson and Autism Scholarships, Auxiliary Funding Services Titlee I Math, Readingf, Social Emotional Learning Para-Professionals, Home Instruction Educational Tutoring in Every Subject. Tutoring is available in-home or in the hospital. Psycho-Educational Assessmentes, Behavioral Assessment Counseling and Therapy Music, Spieech and Physical Therapy, Occupational Therapy, Nurses and Nurses Aides., Nutrition Florida Services. We are an approved private school Advanced Accreditation , approved Gardiner McKay and Step Up Provider, New Jersey Services. Tree of Knowledge s an approved Title I 192/193 service provided by the State of New Jersey and our services currently support the New Jersey Core Curriculum Content Standards NJCCCS and follow the guidelines set forth by the Individuals with Disabilities Education Act IDEA and English Language Learners ELL Chapter 192 Auxiliary Services Compensator Education English as a secondary language, Home Instruction Chapter 193, Remedial Seervices supplemental Instruction, Speech Language Title I. Math Reading Social Emotional Learning and Para Professionals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Company expanded its operations into Florida.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Increase was due to expanding operation expenses and income from the expanded operations.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 3
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Directgor
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ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0113817437
ReturnHeader/Filer/PhoneNum02162330064
ReturnHeader/Filer/USAddress/AddressLine1Txt04000 Alton Rd
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ReturnHeader/FilingSecurityInformation/IPTm011:30:55
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Philip M Piccus CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05539 Roy Rd
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-09-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
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ReturnHeader/ReturnTs02020-09-27T07:57:54-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$4.95$10.1$25.0$24.4$0.60
2024Detailed filing. Detailed filing data is available for this year.$16.4$5.69$10.7$30.1$24.9$5.21
2023Detailed filing. Detailed filing data is available for this year.$12.4$6.54$5.86$24.9$23.7$1.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$3.63$4.47$14.5$12.8$1.73
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$4.25$2.57$11.2$10.4$0.80
2020Detailed filing. Detailed filing data is available for this year.$2.70$1.50$1.20$5.77$5.32$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.84$0.74$4.66$4.02$0.63
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.61$0.66$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.37$0.38$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.32$0.18$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.11$0.11$0.00
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.02$0.00$0.02
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.01$0.01$0.00