Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2019 • EIN 11-3817437

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 16, 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

82nd percentile

0.53x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

99th percentile

1032%

Faster asset growth than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

99th percentile

661%

Faster revenue growth than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,580,788

Up $1,441,158 (+1032%) from 2018

Net Assets

Up

$743,096

Up $612,354 (+468%) from 2018

Liabilities

Up

$837,692

Up $828,804 (+9325%) from 2018

Revenue

Up

$4,655,932

Up $4,044,450 (+661%) from 2018

Expenses

Up

$4,023,258

Up $3,361,077 (+508%) from 2018

Net Income

Up

$632,674

Up $683,373 (+1348%) from 2018

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

2019

Assets$1,580,788
Liabilities$837,692
Net Assets$743,096

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

2019

Revenue$4,655,932
Expenses$4,023,258
Net Income$632,674
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 16, 2020
Return Version
2018v3.1
Gross Receipts
$4,655,932
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$48,886$781,087▲ $732,201
Cash and Non-Interest-Bearing Accounts$58,020$599,931▲ $541,911
Other Notes and Loans Receivable, Net$25,699$178,399▲ $152,700
Total Assets$139,630$1,580,788▲ $1,441,158
Other Assets Total$7,025$21,371▲ $14,346
Liabilities
Other Liabilities-$818,134-
Accounts Payable and Accrued Expenses$8,888$19,558▲ $10,670
Total Liabilities$8,888$837,692▲ $828,804
Net Assets / Fund Balance
Unrestricted Net Assets$130,742$743,096▲ $612,354
Total Net Assets Fund Balance$130,742$743,096▲ $612,354
Total Liabilities and Net Assets / Fund Balance$139,630$1,580,788▲ $1,441,158
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mordechai SalferPresident
Rabbi Joseph AbramsVice President
Sherry Stein EpsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,346
Program Service Revenue
$4,619,586
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$632,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,525,963
Other Expenses$1,497,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,296,993--$2,296,993
All Other Expenses$740,185$1,915-$742,100
Other Expenses$287,528$3,500-$287,528
Payroll Taxes$228,394$576-$228,970
Office Expenses$138,900--$138,900
Occupancy$70,117$250-$70,367
Information Technology$10,308--$10,308
Advertising$8,311--$8,311
Travel$4,290--$4,290
Total Functional Expenses$4,017,017$6,241$0$4,023,258
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
Loan from Tree of Knowledge Learning Center$700,874
Direct Deposits$67,333
Accrued Wages$38,338
Federal income taxes$8,524
Lakewood Devlopment$5,000
Accrued Contract Labor-
Payroll Liabilities$-1,935
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 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 Direcgor
Signed
2020-01-16
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
0

Preparer

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

Additional Explanations

Form 990, Part III, Line 1

Our mission at Tree of Knowledge Learning Academy TOKLA is to aid acadmeically at risk or physically challenged children by providing psycho-educational servies for them to achieve academic success leading to a protective and rewarding lifestye. 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 to learn according to our own unique style. When a childs uniquely effective learning style is discovered it works like magic. Suddenly the child actually enjoys learning and can awaken in turn oe herself an excitement to learn. TOKLA is continually building realtionships with schools across the United States giving more students access to programming they need and deserve. At TOKLA our educational specialists access and reveal each others unique learningstye and develop individual servce plans that create an enthusiam to learn.

Form 990, Part X, Line 9

The decrease was due to additional accruals.

Form 990, Part III, Line 1

In School Services Our certified teachers and skilled therapists work with children in any setting whether at home, in the hnspital 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 giften and talented, from the behaviorally challenged to the chronically or terminally ill child. Our contract networks enable us to work with many school boards, community schools and private schools throughout the country. Ohio Services We are an approved provider for the Jon Peterson and Autism Scholarhip scholarships. Auxiliary Funding Services Title 1 Math, Reading, Social Emotional Learning Para-Professionals Home Instruction Educational Tutoring in Every Subject Tutoring available in-home or in the hospital. Psycho-Educational Assessments. Behavioral Assessment Counseling and Therapy Music ,Speech, and Physical therapy Occupational Therapy Nurses and Nurses Aides Nutrition Florida Services We are an approved privatre school Adfvanced Accreditation Approved Gardiner McKay and Step Up provider. New Jersey Services Tree of Knowledge is an approved Title 1 and 192/193 service provider by the state of New Jersey and our services currently support the New Jersey Core Curriculm Contentt Standards NJCCCS and follow the guidelines set forth by the Individuals with Disabilities Education Act IDEA and English Languarge Learners ELL Chapter 192 Auxiliary Serices Compensatory Education English as a secondary languarge. Home Intruction Chapter 193 Remedial Services Supplemental Instruction Speech Language Title I Math Reading Social Emotional Learning and Para Professionals

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our mission at Tree of Knowledge Learning Academy TOKLA is to aid acadmeically at risk or physically challenged children by providing psycho-educational servies for them to achieve academic success leading to a protective and rewarding lifestye. 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 to learn according to our own unique style. When a childs uniquely effective learning style is discovered it works like magic. Suddenly the child actually enjoys learning and can awaken in turn oe herself an excitement to learn. TOKLA is continually building realtionships with schools across the United States giving more students access to programming they need and deserve. At TOKLA our educational specialists access and reveal each others unique learningstye and develop individual servce plans that create an enthusiam to learn.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The decrease was due to additional accruals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In School Services Our certified teachers and skilled therapists work with children in any setting whether at home, in the hnspital 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 giften and talented, from the behaviorally challenged to the chronically or terminally ill child. Our contract networks enable us to work with many school boards, community schools and private schools throughout the country. Ohio Services We are an approved provider for the Jon Peterson and Autism Scholarhip scholarships. Auxiliary Funding Services Title 1 Math, Reading, Social Emotional Learning Para-Professionals Home Instruction Educational Tutoring in Every Subject Tutoring available in-home or in the hospital. Psycho-Educational Assessments. Behavioral Assessment Counseling and Therapy Music ,Speech, and Physical therapy Occupational Therapy Nurses and Nurses Aides Nutrition Florida Services We are an approved privatre school Adfvanced Accreditation Approved Gardiner McKay and Step Up provider. New Jersey Services Tree of Knowledge is an approved Title 1 and 192/193 service provider by the state of New Jersey and our services currently support the New Jersey Core Curriculm Contentt Standards NJCCCS and follow the guidelines set forth by the Individuals with Disabilities Education Act IDEA and English Languarge Learners ELL Chapter 192 Auxiliary Serices Compensatory Education English as a secondary languarge. Home Intruction Chapter 193 Remedial Services Supplemental Instruction Speech Language Title I Math Reading Social Emotional Learning and Para Professionals
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part X, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 1
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IRS990/USAddress/AddressLine1Txt05200 N Ocean Dr Apt 21A
IRS990/USAddress/CityNm0Singer Island
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direcgor
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Learning Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0TREE
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ReturnHeader/Filer/PhoneNum02162330064
ReturnHeader/Filer/USAddress/AddressLine1Txt04000 Alton Rd
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ReturnHeader/FilingSecurityInformation/IPTm019:07:20
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Philip M Piccus CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05539 Roy Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highland Hts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PhoneNum04406831964
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus CPA
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ReturnHeader/ReturnTs02020-01-16T02:19:15-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$1.50$1.20$5.77$5.32$0.46
2019Detailed filing. Detailed filing data is available for this year.$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