Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2021 • EIN 11-3817437

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 01, 2021

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

0.62x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.38x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

39th percentile

7.1%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

97th percentile

152%

Faster asset growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

88th percentile

94%

Faster revenue growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,818,381

Up $4,114,240 (+152%) from 2020

Net Assets

Up

$2,570,616

Up $1,366,856 (+114%) from 2020

Liabilities

Up

$4,247,765

Up $2,747,384 (+183%) from 2020

Revenue

Up

$11,227,311

Up $5,452,775 (+94%) from 2020

Expenses

Up

$10,428,104

Up $5,112,522 (+96%) from 2020

Net Income

Up

$799,207

Up $340,253 (+74%) from 2020

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

2021

Assets$6,818,381
Liabilities$4,247,765
Net Assets$2,570,616

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

2021

Revenue$11,227,311
Expenses$10,428,104
Net Income$799,207
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 1, 2021
Return Version
2020v4.1
Gross Receipts
$11,227,311
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,843,084$3,238,336▲ $1,395,252
Accounts Receivable$1,223,563$2,301,312▲ $1,077,749
Land, Buildings, and Equipment, Net$109,728$329,317▲ $219,589
Other Notes and Loans Receivable, Net$167,124$172,124▲ $5,000
Total Assets$2,704,141$6,818,381▲ $4,114,240
Other Assets Total$-639,358$777,292▲ $1,416,650
Liabilities
Other Liabilities$1,483,147$3,644,368▲ $2,161,221
Mortgage Notes Payable Secured by Investment Property-$500,000-
Accounts Payable and Accrued Expenses$17,234$103,397▲ $86,163
Total Liabilities$1,500,381$4,247,765▲ $2,747,384
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,203,760$2,570,616▲ $1,366,856
Total Net Assets Fund Balance$1,203,760$2,570,616▲ $1,366,856
Total Liabilities and Net Assets / Fund Balance$2,704,141$6,818,381▲ $4,114,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$226,262$9,050$235,312
Other Land Buildings$103,055$57,252$160,307
Other Assets Org$777,292--
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
$1,700
Program Service Revenue
$11,225,611
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,700
Change in Net Assets
$799,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,618,382
Other Expenses$2,809,722
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,885,552--$6,885,552
All Other Expenses$1,657,564$25,821-$1,683,385
Payroll Taxes$732,830--$732,830
Other Expenses$374,604$327-$374,931
Advertising$102,743--$102,743
Office Expenses$86,918$405-$87,323
Insurance$57,579$3,335-$60,914
Travel$53,816--$53,816
Depreciation Depletion-$48,014-$48,014
Occupancy$2,682$6,777-$9,459
Information Technology$8,244$162-$8,406
Fees for Services Accounting$4,000--$4,000
Total Functional Expenses$10,343,263$84,841$0$10,428,104
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
Lakewood Devlopment$1,800,000
Credit Cards$831,540
Federal income taxes$401,258
Accrued Wages$256,814
Direct Deposits$242,066
Accrued Contract Labor$100,000
Payroll Liabilities$11,151
Accrued Misc other$1,539
SBAD Loan-
SBA/Covid Loan Stimulus Loan-
Accrued Accounts Payable-
Misc Other Current Liabilities-
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 Director
Signed
2021-10-01
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
275

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 I, Line 1

Our mission at Tree of Knowlege Learning Academy TOKLA is to aid academically at risk or physically challenged children by providing psycho-educational services for them to achieve academic success leading to protective and rewarding lifestyle. 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 unque style. When a childs unique effective learning style is discovered it works like magic. Suddenly the child actually enjoys learning and can awaken in turn on himself/herself an excitement to learn. TOKLA is cntinually building relationships with schools 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 unique learning style and develop individual service plans that create an enthusiasm 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 teminall ill child. Our contract networks enable us to work with many school boards, community schools, and priavatre schools throuout the country. Ohio services We are an approved provider for the Jon Peterson and Autism Scholarships, Auxiliary Funding Services, Title i Math, Reading , Social Emotional Learnng Para-Professional. Home instruction Educational Tutoring in every subject. Tutoring is available in-home or in the hospital. Psycho-Educational Assesments, Behavioural Assessment Counseling and Therapy Music, Speech and Physical Therapy, Occupational Therapy, Nurses, and Nurses Aids, Nutrition Florida Services. We are approved private schjool Advanced Accreditation, approved Gardiner McKay and Step Up Provider, New Jersey Services, Tree of Knowledge is an approved Title i 191/193 service provider by the State of New Jersey nad our services currently support the New Jersey Coree Curriculum Cotent Stadards NJCCCS and follow the guidelines set forth by the individuals with Disabilities Act IDEA and English Language Learners ELL, Chapter 192 Auxiliary Services Compensator Education , English as a secondary language, Home Instuction, Chapter 193 , Remedial Services supplemental instruction, Speech Language Title i Math, Reading, Socail Emotional Learning and Para- Professionals.

Form 990, Part XI, Line 9

Increase due primarily to the Net Income

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our mission at Tree of Knowlege Learning Academy TOKLA is to aid academically at risk or physically challenged children by providing psycho-educational services for them to achieve academic success leading to protective and rewarding lifestyle. 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 unque style. When a childs unique effective learning style is discovered it works like magic. Suddenly the child actually enjoys learning and can awaken in turn on himself/herself an excitement to learn. TOKLA is cntinually building relationships with schools 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 unique learning style and develop individual service plans that create an enthusiasm 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 teminall ill child. Our contract networks enable us to work with many school boards, community schools, and priavatre schools throuout the country. Ohio services We are an approved provider for the Jon Peterson and Autism Scholarships, Auxiliary Funding Services, Title i Math, Reading , Social Emotional Learnng Para-Professional. Home instruction Educational Tutoring in every subject. Tutoring is available in-home or in the hospital. Psycho-Educational Assesments, Behavioural Assessment Counseling and Therapy Music, Speech and Physical Therapy, Occupational Therapy, Nurses, and Nurses Aids, Nutrition Florida Services. We are approved private schjool Advanced Accreditation, approved Gardiner McKay and Step Up Provider, New Jersey Services, Tree of Knowledge is an approved Title i 191/193 service provider by the State of New Jersey nad our services currently support the New Jersey Coree Curriculum Cotent Stadards NJCCCS and follow the guidelines set forth by the individuals with Disabilities Act IDEA and English Language Learners ELL, Chapter 192 Auxiliary Services Compensator Education , English as a secondary language, Home Instuction, Chapter 193 , Remedial Services supplemental instruction, Speech Language Title i Math, Reading, Socail Emotional Learning and Para- Professionals.
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ReturnHeader/ReturnTs02021-10-01T10:53:24-00:00
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ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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
2021Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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