Civic Intelligence

Tree of Knowledge Learning Academy Inc.

990 • Fiscal year 2025 • EIN 11-3817437

Jul 01, 2024 to Jun 30, 2025 • Filed on Sep 25, 2025

Organization Profile
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

66th percentile

0.33x

Higher debt load relative to assets than 66% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.20x

Higher debt load relative to revenue than 44% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

39th percentile

2.4%

Higher net margin than 39% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

10th percentile

$0

Higher top officer pay than 10% of similar nonprofits.

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

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

7th percentile

-8.1%

Faster asset growth than 7% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-17%

Faster revenue growth than 11% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$15,054,102

Down $1,335,267 (-8.1%) from 2024

Net Assets

Down

$10,100,758

Down $594,502 (-5.6%) from 2024

Liabilities

Down

$4,953,344

Down $740,765 (-13%) from 2024

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin39th percentile

Revenue

Down

$25,036,365

Down $5,085,566 (-17%) from 2024

Expenses

Down

$24,432,287

Down $478,068 (-1.9%) from 2024

Net Income

Down

$604,078

Down $4,607,498 (-88%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2025

Assets$15,054,102
Liabilities$4,953,344
Net Assets$10,100,758
Open 2025 Filing

Operations Trend

Revenue Growth11th 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

2025

Revenue$25,036,365
Expenses$24,432,287
Net Income$604,078
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 25, 2025
Return Version
2024v5.2
Gross Receipts
$25,036,365
Mission and Program Overview

Mission

See attached mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,603,533$4,251,684▼ $351,849
Accounts Receivable$4,517,312$3,949,507▼ $567,805
Land, Buildings, and Equipment, Net$2,533,991$2,445,890▼ $88,101
Cash and Non-Interest-Bearing Accounts$2,633,630$2,411,702▼ $221,928
Other Notes and Loans Receivable, Net$2,278,532--
Total Assets$16,389,369$15,054,102▼ $1,335,267
Other Assets Total$-177,629$1,995,319▲ $2,172,948
Liabilities
Other Liabilities$5,586,815$4,810,387▼ $776,428
Accounts Payable and Accrued Expenses$107,294$142,957▲ $35,663
Total Liabilities$5,694,109$4,953,344▼ $740,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,695,260$10,162,182▼ $533,078
Total Net Assets Fund Balance$10,695,260$10,100,758▼ $594,502
Total Liabilities and Net Assets / Fund Balance$16,389,369$15,054,102▼ $1,335,267

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,356,964$190,062$2,547,026
Other Land Buildings$88,926$166,625$255,551
Other Assets Org$1,101,031--
Compensation and Service Providers
Top Officer Pay10th 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
$25,017,942
Investment Income
$18,423
Other Revenue
$0
Change in Net Assets
$604,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,944,706
Other Expenses$9,487,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$11,520,691--$11,520,691
Payroll Taxes$3,347,599--$3,347,599
Other Expenses$1,733,018$47,700-$1,733,018
All Other Expenses$834,355$49,336-$883,691
Occupancy$749,167$1,000-$750,167
Insurance$272,789$32,810-$305,599
Advertising$244,902--$244,902
Office Expenses$197,985$893-$198,878
Information Technology$160,794$3,559-$164,353
Depreciation Depletion-$88,101-$88,101
Other Employee Benefits$76,416--$76,416
Fees for Services Management$58,000--$58,000
Interest-$52-$52
Total Functional Expenses$24,208,836$223,451$0$24,432,287
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
Credit Cards$3,423,926
Accrued Wages$770,004
SBAD Loan$410,871
Dental INsurance$253,172
Accrued Contract Labor$116,890
Federal income taxes$18,407
Health Insurance$35
401K deduction-
Misc Other Current Liabilities-
Accrued Payroll Taxes-
Notes Payable LTDC-
Payrol Clearing Acct-
PayrollTaxes-
Accrued Accts Payable-
Vision Insurance$-394
LakewoodDevelopment$-2,008
SBA/Covid Loan Stimulus Loan$-180,516
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
2025-09-25
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
821

Preparer

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

Additional Explanations

Form 990, Part III, Line 1

“Our mission statement has not changed and is the same as in prior years. Copy is available if needed.”

Form 990, Part XI, Line 9

“Differnces due to change in liabvilities and fixed assets”

Raw XML Appendix393 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/OtherAssetsOrgGrp/Desc2Notes Receivaable TOKLC
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Undeposited Funds
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4Notes Receivable
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt088926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0166625
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0255551
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3253172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43423926
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5770004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6116890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7-2008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8410871
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt9-180516
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Health Insurance
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Vision Insurance
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Dental INsurance
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/TotalBookValueLandBuildingsAmt02445890
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01995319
IRS990ScheduleD/TotalLiabilityAmt04810387
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our mission statement has not changed and is the same as in prior years. Copy is available if needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Differnces due to change in liabvilities and fixed assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, 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/TotalAssetsBOYAmt016389369
IRS990/TotalAssetsEOYAmt015054102
IRS990/TotalAssetsGrp/BOYAmt016389369
IRS990/TotalAssetsGrp/EOYAmt015054102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0821
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0223451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt024208836
IRS990/TotalFunctionalExpensesGrp/TotalAmt024432287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05694109
IRS990/TotalLiabilitiesEOYAmt04953344
IRS990/TotalLiabilitiesGrp/BOYAmt05694109
IRS990/TotalLiabilitiesGrp/EOYAmt04953344
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010695260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010100758
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01178624
IRS990/TotalProgramServiceExpensesAmt024208836
IRS990/TotalProgramServiceRevenueAmt025017942
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025036365
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016389369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015054102
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai T Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02162330065
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-25
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599692
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Philip M Piccus CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05539 Roy Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highalnd Hts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044143
ReturnHeader/PreparerPersonGrp/PhoneNum04406831964
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-01T04:07:39-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,054,102
Liabilities
$4,953,344
Net assets
$10,100,758
Revenue
$25,036,365
Expenses
$24,432,287
Net income
$604,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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. 2025 filings • 501(c)3 • $25M-$50M nonprofits