Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2024 • EIN 11-3817437

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 13, 2024

Organization Profile

View Organization Page

4000 Alton RdMiami Beach, FL 33140

(216) 233-0065

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.35x

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.19x

Higher debt load relative to revenue than 39% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

90th percentile

32%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$16,389,369

Up $3,986,937 (+32%) from 2023

Net Assets

Up

$10,695,260

Up $4,831,902 (+82%) from 2023

Liabilities

Down

$5,694,109

Down $844,965 (-13%) from 2023

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin73rd percentile

Revenue

Up

$30,121,931

Up $5,243,722 (+21%) from 2023

Expenses

Up

$24,910,355

Up $1,161,839 (+4.9%) from 2023

Net Income

Up

$5,211,576

Up $4,081,883 (+361%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

2024

Assets$16,389,369
Liabilities$5,694,109
Net Assets$10,695,260
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

2024

Revenue$30,121,931
Expenses$24,910,355
Net Income$5,211,576
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 13, 2024
Return Version
2023v5.1
Gross Receipts
$30,121,931
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,919,550$4,603,533▲ $2,683,983
Accounts Receivable$4,338,801$4,517,312▲ $178,511
Cash and Non-Interest-Bearing Accounts$2,534,841$2,633,630▲ $98,789
Land, Buildings, and Equipment, Net$2,447,271$2,356,362▼ $90,909
Other Notes and Loans Receivable, Net-$2,278,532-
Total Assets$12,402,432$16,389,369▲ $3,986,937
Other Assets Total$1,161,969--
Liabilities
Other Liabilities$6,114,337$5,586,815▼ $527,522
Accounts Payable and Accrued Expenses$424,737$107,294▼ $317,443
Total Liabilities$6,539,074$5,694,109▼ $844,965
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,863,358$10,695,260▲ $4,831,902
Total Net Assets Fund Balance$5,863,358$10,695,260▲ $4,831,902
Total Liabilities and Net Assets / Fund Balance$12,402,432$16,389,369▲ $3,986,937

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,298,831$124,756$2,423,587
Other Land Buildings$57,531$143,830$201,361
Compensation and Service Providers
Top Officer Pay9th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$30,121,666
Investment Income
$265
Other Revenue
$0
Change in Net Assets
$5,211,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,938,095
Other Expenses$8,972,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,508,645$2,414,159-$13,922,804
All Other Expenses$4,164,725$118,123-$4,282,848
Payroll Taxes$1,222,548$785,337-$2,007,885
Other Expenses$1,072,582$375-$1,072,957
Fees for Services Management$2,000$341,029-$343,029
Office Expenses$314,990--$314,990
Occupancy$230,793$41-$230,834
Advertising$219,831$4,028-$223,859
Insurance$89,528$123,400-$212,928
Information Technology$164,073$1,795-$165,868
Depreciation Depletion-$98,117-$98,117
Travel$23,158--$23,158
Other Employee Benefits-$7,406-$7,406
Interest-$-33,010-$-33,010
Total Functional Expenses$20,891,373$4,018,982$0$24,910,355
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
Payroll Liabilities$3,423,926
HHS Strimulus Covid 19$800,131
Health Insurance$798,296
Accrued Contract Labor$410,871
Credit Cards$116,890
Federal income taxes$31,930
Accrued Wages$4,771
LakewoodDevelopment-
SBAD Loan-
SBA/Covid Loan Stimulus Loan-
401K deduction-
Misc Other Current Liabilities-
Accrued Payroll Taxes-
Notes Payable LTDC-
Payrol Clearing Acct-
PayrollTaxes-
Accrued Accts Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
2162330065
Address
4000 Alton Rd, Miami Beach, FL 33140

Signing Officer

Name
Mordechai T Salfer
Title
Executive Director
Phone
2162330065
Signed
2024-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mordechai T Salfer
Formed
2008
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
809

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 XI, Line 9

“Increase due to additional fixed assets purchased ,”

Raw XML Appendix383 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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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt057531
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0143830
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0201361
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1798296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23423926
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3800131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4116890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt54771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6410871
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Health Insurance
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HHS Strimulus Covid 19
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Accrued Wages
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Accrued Contract Labor
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7LakewoodDevelopment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8SBAD Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9SBA/Covid Loan Stimulus Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10401K deduction
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11Misc Other Current Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12Accrued Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13Notes Payable LTDC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14Payrol Clearing Acct
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc15PayrollTaxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc16Accrued Accts Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02356362
IRS990ScheduleD/TotalLiabilityAmt05586815
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Increase due to additional fixed assets purchased ,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012402432
IRS990/TotalAssetsEOYAmt016389369
IRS990/TotalAssetsGrp/BOYAmt012402432
IRS990/TotalAssetsGrp/EOYAmt016389369
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0809
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04018982
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020891373
IRS990/TotalFunctionalExpensesGrp/TotalAmt024910355
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06539074
IRS990/TotalLiabilitiesEOYAmt05694109
IRS990/TotalLiabilitiesGrp/BOYAmt06539074
IRS990/TotalLiabilitiesGrp/EOYAmt05694109
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05863358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010695260
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt010020513
IRS990/TotalProgramServiceExpensesAmt020891373
IRS990/TotalProgramServiceRevenueAmt030121666
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt030121931
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012402432
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016389369
IRS990/TravelGrp/ProgramServicesAmt023158
IRS990/TravelGrp/TotalAmt023158
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02220 NE 203rd st
IRS990/USAddress/CityNm0Miami
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033180
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai T Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02162330065
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Learning Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0113817437
ReturnHeader/Filer/PhoneNum02162330065
ReturnHeader/Filer/USAddress/AddressLine1Txt04000 Alton Rd
ReturnHeader/Filer/USAddress/CityNm0Miami Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033140
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599692
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Philip M Piccus CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05539 Roy Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highland Hts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044143
ReturnHeader/PreparerPersonGrp/PhoneNum04406831964
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-12-13T11:35:21-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,389,369
Liabilities
$5,694,109
Net assets
$10,695,260
Revenue
$30,121,931
Expenses
$24,910,355
Net income
$5,211,576
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
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

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $25M-$50M nonprofits