Civic Intelligence

Learning and Families Inc

EIN 20-0136629 • 501(c)3 • Sarasota, FL

Profile

Learning and families is a christian homeschool support group. Our primary exempt purpose is educational in nature. We provide information concerning homeschooling curriculum and teaching techniques. We also provide supplemental educational classes for children in grades pre-k through high school.

5317 Fruitville Rd Pmb 157Sarasota, FL 34232

www.learningandfamilies.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.07x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-5.0%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

25th percentile

-35%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$206,315

Down $109,610 (-35%) from 2024

Liabilities

Down

$26,837

Down $91,587 (-77%) from 2024

Net Assets

Down

$179,478

Down $18,023 (-9.1%) from 2024

Revenue

Up

$360,622

Up $57,410 (+19%) from 2024

Expenses

Up

$378,645

Up $111,060 (+42%) from 2024

Net Income

Down

-$18,023

Down $53,650 (-151%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $32,220Liabilities 2011: $3,000Net Assets 2011: $29,2202011Assets 2012: $40,984Net Assets 2012: $40,9842012Assets 2013: $34,970Liabilities 2013: $14,694Net Assets 2013: $20,2762013Assets 2014: $35,784Liabilities 2014: $21,658Net Assets 2014: $14,1262014Assets 2015: $58,047Liabilities 2015: $33,412Net Assets 2015: $24,6352015Assets 2016: $60,797Liabilities 2016: $40,008Net Assets 2016: $20,7892016Assets 2017: $74,523Liabilities 2017: $42,123Net Assets 2017: $32,4002017Assets 2018: $89,421Liabilities 2018: $45,3272018Assets 2019: $110,934Liabilities 2019: $46,7162019Assets 2020: $100,165Liabilities 2020: $37,957Net Assets 2020: $62,2082020Assets 2022: $246,092Liabilities 2022: $155,578Net Assets 2022: $90,5142022Assets 2023: $291,843Liabilities 2023: $131,836Net Assets 2023: $160,0072023Assets 2024: $315,925Liabilities 2024: $118,424Net Assets 2024: $197,5012024Assets 2025: $206,315Liabilities 2025: $26,837Net Assets 2025: $179,4782025

Highlighted filing

2025

Assets$206,315
Liabilities$26,837
Net Assets$179,478

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $54,885Expenses 2011: $42,505Net Income 2011: $12,3802011Revenue 2012: $66,172Expenses 2012: $54,602Net Income 2012: $11,5702012Revenue 2013: $39,218Expenses 2013: $49,626Net Income 2013: -$10,4082013Revenue 2014: $54,176Expenses 2014: $60,326Net Income 2014: -$6,1502014Revenue 2015: $60,863Expenses 2015: $50,355Net Income 2015: $10,5082015Revenue 2016: $63,164Expenses 2016: $67,008Net Income 2016: -$3,8442016Revenue 2017: $100,822Expenses 2017: $89,212Net Income 2017: $11,6102017Revenue 2018: $96,868Expenses 2018: $85,174Net Income 2018: $11,6942018Revenue 2019: $129,283Expenses 2019: $109,159Net Income 2019: $20,1242019Revenue 2020: $116,609Expenses 2020: $118,619Net Income 2020: -$2,0102020Revenue 2022: $183,462Expenses 2022: $152,829Net Income 2022: $30,6332022Revenue 2023: $303,291Expenses 2023: $233,798Net Income 2023: $69,4932023Revenue 2024: $303,212Expenses 2024: $267,585Net Income 2024: $35,6272024Revenue 2025: $360,622Expenses 2025: $378,645Net Income 2025: -$18,0232025

Highlighted filing

2025

Revenue$360,622
Expenses$378,645
Net Income-$18,023

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.27$1.79$3.61$3.79$0.18
2024Summary only. Only limited summary data is available for this year.$3.16$1.18$1.98$3.03$2.68$0.36
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.32$1.60$3.03$2.34$0.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.56$0.91$1.83$1.53$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.38$0.62$1.17$1.19$0.02
2019Summary only. Only limited summary data is available for this year.$1.11$0.47$1.29$1.09$0.20
2018Summary only. Only limited summary data is available for this year.$0.89$0.45$0.97$0.85$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.42$0.32$1.01$0.89$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.40$0.21$0.63$0.67$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.33$0.25$0.61$0.50$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.22$0.14$0.54$0.60$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.15$0.20$0.39$0.50$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.41$0.66$0.55$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.03$0.29$0.55$0.43$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 19, 2025
Return Version
2024v5.2
Gross Receipts
$360,622
Mission and Program Overview

Mission

Learning and families is a christian homeschool support group. Our primary exempt purpose is educational in nature. We provide information concerning homeschooling curriculum and teaching techniques. We also provide supplemental educational classes for children in grades pre-k through high school.

Offer learning for homeschooling

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,291$205,564▼ $108,727
Land, Buildings, and Equipment, Net$1,634$751▼ $883
Total Assets$315,925$206,315▼ $109,610
Liabilities
Other Liabilities$118,424$26,837▼ $91,587
Total Liabilities$118,424$26,837▼ $91,587
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,501$179,478▼ $18,023
Total Net Assets Fund Balance$197,501$179,478▼ $18,023
Total Liabilities and Net Assets / Fund Balance$315,925$206,315▼ $109,610

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$751$3,665$4,416
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jody HagamanPresident
Andrea HealeyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,905
Program Service Revenue
$358,682
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$-18,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$213,556
Other Expenses$165,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,380--$198,380
Travel$32,875--$32,875
Occupancy$14,319$9,546-$23,865
Payroll Taxes$15,176--$15,176
Information Technology-$10,473-$10,473
Other Expenses$4,398$7,073-$4,398
Insurance$2,727--$2,727
Fees for Services Legal-$2,243-$2,243
Office Expenses-$978-$978
Depreciation Depletion$883--$883
Conferences and Meetings$662--$662
Advertising-$100-$100
Total Functional Expenses$348,232$30,413$0$378,645
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tution and Fees$26,837
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The entity was formed as a nonprofit corporation and as such has no shareholders. The entity is organized to have one officer and one director

Member election for additional members Part VI line 7A

Annually there is a board meeting that will review the operation and hold elections as well as determine if the boards needs to expand.

Form 990 governing body review Part VI line 11

Prior to filing the 990 the board will have a chance to review the 990 for accuarcy.

CEO executive director top management comp Part VI line 15A

The board will complete and annual performance review and also an analysis of comparable compensation to make any determination of compensation

Other officer or key employee compensation Part VI line 15B

The board will complete and annual performance review and also an analysis of comparable compensation to make any determination of compensation

Governing documents etc available to public Part VI line 19

All documents of the organization are open to inspection upon request.

Filing and Contact Details

Filer

Filer Name
Learning and Families Inc
EIN
20-0136629
In Care Of
% JODY HAGAMAN
Phone
9415394238
Address
5317 FRUITVILLE RD PMB 157, SARASOTA, FL 34232

Signing Officer

Name
Jody Hagaman
Title
President
Phone
9414745450
Signed
2025-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Healey
Formed
2003
Legal Domicile
Fl
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Mark H Knauf Pa
Address
2230 S MCCALL RD, ENGLEWOOD, FL 34224
Preparer
Katelyn Castles
Phone
9414745450
Raw XML Appendix343 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.

Path#Value
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt01905
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYOtherExpensesAmt0165089
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0360622
IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/TotalAmt0883
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IRS990/ExpenseAmt0348232
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt01905
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0360622
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt010473
IRS990/InformationTechnologyGrp/TotalAmt010473
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03665
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01634
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IRS990/LandBldgEquipCostOrOtherBssAmt04416
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OFFER LEARNING FOR HOMESCHOOLING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0197501
IRS990/NetAssetsOrFundBalancesEOYAmt0179478
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0197501
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0179478
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt09546
IRS990/OccupancyGrp/ProgramServicesAmt014319
IRS990/OccupancyGrp/TotalAmt023865
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0978
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ASSCOATION FEES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2CO-OP EXPENSES
IRS990/OtherExpensesGrp/Desc3PAYROLL PROCESSINGG FEES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID TUTION AND FEES
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY WAS FORMED AS A NONPROFIT CORPORATION AND AS SUCH HAS NO SHAREHOLDERS. THE ENTITY IS ORGANIZED TO HAVE ONE OFFICER AND ONE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THERE IS A BOARD MEETING THAT WILL REVIEW THE OPERATION AND HOLD ELECTIONS AS WELL AS DETERMINE IF THE BOARDS NEEDS TO EXPAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING THE 990 THE BOARD WILL HAVE A CHANCE TO REVIEW THE 990 FOR ACCUARCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD WILL COMPLETE AND ANNUAL PERFORMANCE REVIEW AND ALSO AN ANALYSIS OF COMPARABLE COMPENSATION TO MAKE ANY DETERMINATION OF COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD WILL COMPLETE AND ANNUAL PERFORMANCE REVIEW AND ALSO AN ANALYSIS OF COMPARABLE COMPENSATION TO MAKE ANY DETERMINATION OF COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS OF THE ORGANIZATION ARE OPEN TO INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0378645
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0358682
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0358717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360622
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0315925
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
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IRS990/TravelGrp/TotalAmt032875
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05317 FRUITVILLE RD PMB 157
IRS990/USAddress/CityNm0SARASOTA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034232
IRS990/VotingMembersGoverningBodyCnt02
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JODY HAGAMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09414745450
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING AND FAMILIES INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0200136629
ReturnHeader/Filer/InCareOfNm0% JODY HAGAMAN
ReturnHeader/Filer/PhoneNum09415394238
ReturnHeader/Filer/USAddress/AddressLine1Txt05317 FRUITVILLE RD PMB 157
ReturnHeader/Filer/USAddress/CityNm0SARASOTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650976713
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK H KNAUF PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02230 S MCCALL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENGLEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034224
ReturnHeader/PreparerPersonGrp/PhoneNum09414745450
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATELYN CASTLES
ReturnHeader/ReturnTs02025-10-09T14:16:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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