Civic Intelligence

Essential Learning Institute

990 • Fiscal year 2016 • EIN 23-2745582

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 01, 2016

Organization ProfileLDHOPE.COM
334 Second StreetCatasauqua, PA 18032

(610) 298-0044

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.88x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

0.58x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$56,763

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 52.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

92nd percentile

119%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-7.8%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Flat

$72,421

Flat from 2016

Net Assets

Flat

$8,902

Flat from 2016

Liabilities

Flat

$63,519

Flat from 2016

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin20th percentile

Revenue

Flat

$108,801

Flat from 2016

Expenses

Flat

$124,013

Flat from 2016

Net Income

Flat

-$15,212

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2011: $78,326Liabilities 2011: $7,599Net Assets 2011: $70,7272011Assets 2012: $40,519Liabilities 2012: $1,556Net Assets 2012: $38,9632012Assets 2013: $27,732Liabilities 2013: $9,839Net Assets 2013: $17,8932013Assets 2014: $23,540Liabilities 2014: $16,476Net Assets 2014: $7,0642014Assets 2015: $33,102Liabilities 2015: $8,989Net Assets 2015: $24,1132015Assets 2016: $72,421Liabilities 2016: $63,519Net Assets 2016: $8,9022016Assets 2016: $72,421Liabilities 2016: $63,519Net Assets 2016: $8,9022016Assets 2017: $61,303Liabilities 2017: $55,407Net Assets 2017: $5,8962017Assets 2018: $33,288Liabilities 2018: $58,328Net Assets 2018: -$25,0402018Assets 2019: $17,581Liabilities 2019: $55,509Net Assets 2019: -$37,9282019Assets 2020: $16,390Liabilities 2020: $41,537Net Assets 2020: -$25,1472020Assets 2021: $8,853Liabilities 2021: $14,830Net Assets 2021: -$5,9772021Assets 2022: $8,920Liabilities 2022: $13,084Net Assets 2022: -$4,1642022Assets 2023: $14,300Liabilities 2023: $16,723Net Assets 2023: -$2,4232023Assets 2024: $16,195Liabilities 2024: $29,904Net Assets 2024: -$13,7092024Assets 2025: $7,560Liabilities 2025: $21,799Net Assets 2025: -$14,2392025

Highlighted filing

2016

Assets$72,421
Liabilities$63,519
Net Assets$8,902
Open 2016 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $142,245Expenses 2011: $77,857Net Income 2011: $64,3882011Revenue 2012: $104,581Expenses 2012: $136,346Net Income 2012: -$31,7652012Revenue 2013: $80,227Expenses 2013: $101,301Net Income 2013: -$21,0742013Revenue 2014: $101,385Expenses 2014: $112,213Net Income 2014: -$10,8282014Revenue 2015: $118,066Expenses 2015: $101,019Net Income 2015: $17,0472015Revenue 2016: $108,801Expenses 2016: $124,013Net Income 2016: -$15,2122016Revenue 2016: $108,801Expenses 2016: $124,013Net Income 2016: -$15,2122016Revenue 2017: $103,601Expenses 2017: $106,607Net Income 2017: -$3,0062017Revenue 2018: $83,535Expenses 2018: $114,471Net Income 2018: -$30,9362018Revenue 2019: $88,234Expenses 2019: $101,122Net Income 2019: -$12,8882019Revenue 2020: $105,325Expenses 2020: $92,544Net Income 2020: $12,7812020Revenue 2021: $121,239Expenses 2021: $102,069Net Income 2021: $19,1702021Revenue 2022: $109,449Expenses 2022: $107,636Net Income 2022: $1,8132022Revenue 2023: $86,437Expenses 2023: $84,696Net Income 2023: $1,7412023Revenue 2024: $84,497Expenses 2024: $95,783Net Income 2024: -$11,2862024Revenue 2025: $53,080Expenses 2025: $53,610Net Income 2025: -$5302025

Highlighted filing

2016

Revenue$108,801
Expenses$124,013
Net Income-$15,212
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 1, 2016
Return Version
2015v2.1
Gross Receipts
$108,801
Mission and Program Overview

Mission

EDUCATIONAL SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,004$62,728▲ $39,724
Loans From Officers Directors-$50,000-
Land, Buildings, and Equipment, Net$10,098$9,693▼ $405
Total Assets$33,102$72,421▲ $39,319
Liabilities
Other Liabilities$8,989$13,519▲ $4,530
Total Liabilities$8,989$63,519▲ $54,530
Net Assets / Fund Balance
Unrestricted Net Assets$24,113$8,902▼ $15,211
Total Net Assets Fund Balance$24,113$8,902▼ $15,211
Total Liabilities and Net Assets / Fund Balance$33,102$72,421▲ $39,319

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,092$79,519$80,611
Other Land Buildings$24$16,315$16,339
Leasehold Improvements$8,577$5,742$14,319
Buildings-$13,000$13,000
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy HighlandPresident SiFT$56,763$56,763

Board Members and Trustees

NameTitle
ROBERT SALZMAN DEC'DPresident Un
Jessica ParnellSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$1,604
Program Service Revenue
$107,197
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,604
Change in Net Assets
$-15,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$68,996
Other Expenses$55,017
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$56,763--$56,763
Advertising$22,549--$22,549
Payroll Taxes$4,760--$4,760
Other Employee Benefits$4,652--$4,652
Office Expenses-$2,887-$2,887
Other Expenses$2,689--$2,689
Pension Plan Contributions$2,270--$2,270
Travel-$2,264-$2,264
Depreciation Depletion$1,771--$1,771
Fees for Services Accounting-$1,710-$1,710
Fees for Services Management$1,625--$1,625
Interest$1,283--$1,283
All Other Expenses$1,272--$1,272
Occupancy-$801-$801
Other Salaries and Wages$551--$551
Insurance$525--$525
Total Functional Expenses$116,351$7,662$0$124,013
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$50,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital One Credit Card$13,519
Wachovia Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Robert salzman jessica parnell president secretary father/daughter jessica parnell amy highland secretary trustee sisters”

Form 990, Page 6, Part VI, Line 11B

“By distributing it to officers and requesting them to review it.”

Form 990, Page 6, Part VI, Line 19

“Items listed in part vi question 19 are made available to the general public in hard copy upon request.”

Filing and Contact Details

Filer

Filer Name
Essential Learning Institute
EIN
23-2745582
Address
334 SECOND STREET, CATASAUQUA, PA 18032

Signing Officer

Name
Amy Highland
Title
President Since 1/16
Phone
6102669157
Signed
2016-10-01

Organization Details

Principal Officer
Amy Highland
Voting Board Members
3
Independent Board Members
0
Employees
2

Preparer

Firm
Serfass & Serfass Pc
Address
2010 W BROAD ST, BETHLEHEM, PA 18018-3298
Preparer
David W Serfass CPA
Phone
6106911900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding 1 rounding 0 total 1”

Raw XML Appendix329 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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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0AMY HIGHLAND LOANED ESSENTIAL LEARNING INSTITUTE 50,000 ON JUNE 29, 2016. THE NOTE BEARS AN INTEREST RATE OF 3% AND THE COMPANY BEGAN AMORTIZING THE DEBT IN AUGUST OF 2016.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT SALZMAN JESSICA PARNELL PRESIDENT SECRETARY FATHER/DAUGHTER JESSICA PARNELL AMY HIGHLAND SECRETARY TRUSTEE SISTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY DISTRIBUTING IT TO OFFICERS AND REQUESTING THEM TO REVIEW IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ITEMS LISTED IN PART VI QUESTION 19 ARE MADE AVAILABLE TO THE GENERAL PUBLIC IN HARD COPY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1 ROUNDING 0 TOTAL 1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07662
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116351
IRS990/TotalFunctionalExpensesGrp/TotalAmt0124013
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08989
IRS990/TotalLiabilitiesEOYAmt063519
IRS990/TotalLiabilitiesGrp/BOYAmt08989
IRS990/TotalLiabilitiesGrp/EOYAmt063519
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024113
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08902
IRS990/TotalProgramServiceExpensesAmt0116351
IRS990/TotalProgramServiceRevenueAmt0107197
IRS990/TotalReportableCompFromOrgAmt056763
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0108801
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033102
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt072421
IRS990/TravelGrp/ManagementAndGeneralAmt02264
IRS990/TravelGrp/TotalAmt02264
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt024113
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08902
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02344 ALBRIGHT STREET
IRS990/USAddress/CityNm0ALLENTOWN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018104
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0LDHOPE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY HIGHLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT SINCE 1/16
ReturnHeader/BusinessOfficerGrp/PhoneNum06102669157
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESSENTIAL LEARNING INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0ESSE
ReturnHeader/Filer/EIN0232745582
ReturnHeader/Filer/USAddress/AddressLine1Txt0334 SECOND STREET
ReturnHeader/Filer/USAddress/CityNm0CATASAUQUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0233041730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SERFASS & SERFASS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02010 W BROAD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHLEHEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0180183298
ReturnHeader/PreparerPersonGrp/PhoneNum06106911900
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W SERFASS CPA
ReturnHeader/ReturnTs02016-10-12T10:27:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,421
Liabilities
$63,519
Net assets
$8,902
Revenue
$108,801
Expenses
$124,013
Net income
-$15,212
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.22$0.14$0.53$0.54$0.01
2024Summary only. Only limited summary data is available for this year.$0.16$0.30$0.14$0.84$0.96$0.11
2023Summary only. Only limited summary data is available for this year.$0.14$0.17$0.02$0.86$0.85$0.02
2022Summary only. Only limited summary data is available for this year.$0.09$0.13$0.04$1.09$1.08$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.15$0.06$1.21$1.02$0.19
2020Summary only. Only limited summary data is available for this year.$0.16$0.42$0.25$1.05$0.93$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.56$0.38$0.88$1.01$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.58$0.25$0.84$1.14$0.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.55$0.06$1.04$1.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.64$0.09$1.09$1.24$0.15
2016Summary only. Only limited summary data is available for this year.$0.72$0.64$0.09$1.09$1.24$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.09$0.24$1.18$1.01$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.16$0.07$1.01$1.12$0.11
2013Summary only. Only limited summary data is available for this year.$0.28$0.10$0.18$0.80$1.01$0.21
2012Summary only. Only limited summary data is available for this year.$0.41$0.02$0.39$1.05$1.36$0.32
2011Summary only. Only limited summary data is available for this year.$0.78$0.08$0.71$1.42$0.78$0.64