Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2023 • EIN 11-3817437

Jul 01, 2022 to Jun 30, 2023 • Filed on May 02, 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

77th percentile

0.53x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.26x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

52nd percentile

4.5%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

91st percentile

53%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

71%

Faster revenue growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$12,402,432

Up $4,301,017 (+53%) from 2022

Net Assets

Up

$5,863,358

Up $1,389,418 (+31%) from 2022

Liabilities

Up

$6,539,074

Up $2,911,599 (+80%) from 2022

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin52nd percentile

Revenue

Up

$24,878,209

Up $10,340,117 (+71%) from 2022

Expenses

Up

$23,748,516

Up $10,943,273 (+85%) from 2022

Net Income

Down

$1,129,693

Down $603,156 (-35%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st 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

2023

Assets$12,402,432
Liabilities$6,539,074
Net Assets$5,863,358
Open 2023 Filing

Operations Trend

Revenue Growth90th 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

2023

Revenue$24,878,209
Expenses$23,748,516
Net Income$1,129,693
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 2, 2024
Return Version
2022v5.0
Gross Receipts
$24,878,209
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,886,735$4,338,801▲ $2,452,066
Cash and Non-Interest-Bearing Accounts$2,516,931$2,534,841▲ $17,910
Savings and Temporary Cash Investments$1,440,956$1,919,550▲ $478,594
Land, Buildings, and Equipment, Net$458,097$1,700,780▲ $1,242,683
Other Notes and Loans Receivable, Net$182,374--
Total Assets$8,101,415$12,402,432▲ $4,301,017
Other Assets Total$1,616,322$1,908,460▲ $292,138
Liabilities
Other Liabilities$3,491,351$6,114,337▲ $2,622,986
Accounts Payable and Accrued Expenses$136,124$424,737▲ $288,613
Total Liabilities$3,627,475$6,539,074▲ $2,911,599
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,473,940$5,863,358▲ $1,389,418
Total Net Assets Fund Balance$4,473,940$5,863,358▲ $1,389,418
Total Liabilities and Net Assets / Fund Balance$8,101,415$12,402,432▲ $4,301,017

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,646,981$38,155$1,685,136
Other Land Buildings$53,799$291,940$345,739
Equipment-$25,000$25,000
Other Assets Org$1,101,031--
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$8,969
Program Service Revenue
$24,869,224
Investment Income
$16
Other Revenue
$0
All Other Contributions
$8,969
Change in Net Assets
$1,129,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,658,718
Other Expenses$7,089,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,007,142--$15,007,142
Payroll Taxes$1,651,576--$1,651,576
All Other Expenses$648,233$75,889-$724,122
Fees for Services Other$703,239$1,050-$704,289
Other Expenses$564,060$151,090-$564,060
Occupancy$273,905$66,071-$339,976
Depreciation Depletion-$251,078-$251,078
Insurance$234,129$13,350-$247,479
Advertising$224,739$20,272-$245,011
Office Expenses$221,838$2,647-$224,485
Information Technology$119,006$2,034-$121,040
Travel$19,647--$19,647
Total Functional Expenses$23,160,035$588,481$0$23,748,516
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
HHS Strimulus Covid 19$3,423,926
SBA/Covid Loan Stimulus Loan$1,165,185
Accrued Accounts Payable$898,117
Accrued Wages$827,694
Accrued Contract Labor$149,900
SBAD Loan$22,924
Misc Other Current Liabilities-
Accrued Payroll Taxes-
Payroll Clearing Account-
Direct Deosits-
LakewoodDevelopment$-1,826
Credit Cards$-6,326
Federal income taxes$-14,000
Notes Payable$-152,264
Payroll Liabilities$-198,993
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
2024-05-02
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
275

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 I, Line 1

“Detail mission statement has not changed since tax yeawr 2020.. Separate schedule available upon request.”

Form 990, Part XI, Line 9

“Icerase to additional fixed assets”

Raw XML AppendixShowing 400 of 406 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/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0-70072
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1995127
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2-117626
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt31101031
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Undeposited Funds
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LTDC- Loan Clinton
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Misc Other
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Notes Receivable TDC
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053799
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0291940
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0345739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-14000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-152264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-198993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33423926
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-6326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5827694
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6149900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7-1826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt822924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt91165185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10898117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Notes Payable
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/Desc10Accrued Accounts Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11Misc Other Current Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12Accrued Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13Payroll Clearing Account
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14Direct Deosits
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01700780
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01908460
IRS990ScheduleD/TotalLiabilityAmt06114337
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Detail mission statement has not changed since tax yeawr 2020.. Separate schedule available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Icerase to additional fixed assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt08101415
IRS990/TotalAssetsEOYAmt012402432
IRS990/TotalAssetsGrp/BOYAmt08101415
IRS990/TotalAssetsGrp/EOYAmt012402432
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08969
IRS990/TotalEmployeeCnt0275
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0588481
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023160035
IRS990/TotalFunctionalExpensesGrp/TotalAmt023748516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03627475
IRS990/TotalLiabilitiesEOYAmt06539074
IRS990/TotalLiabilitiesGrp/BOYAmt03627475
IRS990/TotalLiabilitiesGrp/EOYAmt06539074
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04473940
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05863358
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02028863
IRS990/TotalProgramServiceExpensesAmt023160035
IRS990/TotalProgramServiceRevenueAmt024869224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024878209
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08101415
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012402432
IRS990/TravelGrp/ProgramServicesAmt019647
IRS990/TravelGrp/TotalAmt019647
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai T Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02162330065
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-02
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/PreparationDt02024-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-02T02:04:46-00:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,402,432
Liabilities
$6,539,074
Net assets
$5,863,358
Revenue
$24,878,209
Expenses
$23,748,516
Net income
$1,129,693
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. 2023 filings • 501(c)3 • $10M-$25M nonprofits