Civic Intelligence

Beyond Expectations Academy Inc.

990 • Fiscal year 2013 • EIN 26-2937832

Jan 01, 2013 to Dec 31, 2013 • Filed on May 28, 2014

13262 SW 119 Terrace33186

(305) 495-0926

Siviq Scores

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

Liabilities / Assets

80th percentile

0.45x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

61st percentile

7.7%

Higher net margin than 61% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$31,200

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$116,379

Up $28,712 (+33%) from 2012

Net Assets

Up

$64,499

Up $51,940 (+414%) from 2012

Liabilities

Down

$51,880

Down $23,228 (-31%) from 2012

Revenue

$670,759

No earlier filing loaded for comparison.

Expenses

Up

$618,819

Up $58,424 (+10%) from 2012

Net Income

$51,940

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $80,221Liabilities 2011: $121,395Net Assets 2011: -$41,1742011Assets 2012: $87,667Liabilities 2012: $75,108Net Assets 2012: $12,5592012Assets 2013: $116,379Liabilities 2013: $51,880Net Assets 2013: $64,4992013Assets 2014: $172,893Liabilities 2014: $75,880Net Assets 2014: $97,0132014Assets 2015: $234,968Liabilities 2015: $51,880Net Assets 2015: $183,0882015Assets 2016: $362,759Liabilities 2016: $818Net Assets 2016: $361,9412016Assets 2017: $558,727Liabilities 2017: $15,044Net Assets 2017: $543,6832017Assets 2018: $693,550Liabilities 2018: $44Net Assets 2018: $693,5062018Assets 2019: $925,609Liabilities 2019: $44Net Assets 2019: $925,5652019Assets 2020: $1,320,470Liabilities 2020: $157,650Net Assets 2020: $1,162,8202020Assets 2021: $1,470,534Liabilities 2021: $44Net Assets 2021: $1,470,4902021Assets 2022: $1,382,362Liabilities 2022: $44Net Assets 2022: $1,382,3182022Assets 2023: $1,239,168Liabilities 2023: $0Net Assets 2023: $1,239,1682023

Highlighted filing

2013

Assets$116,379
Liabilities$51,880
Net Assets$64,499

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $557,2882011Expenses 2012: $560,3952012Revenue 2013: $670,759Expenses 2013: $618,819Net Income 2013: $51,9402013Revenue 2014: $799,988Expenses 2014: $767,474Net Income 2014: $32,5142014Revenue 2015: $940,553Expenses 2015: $854,478Net Income 2015: $86,0752015Revenue 2016: $1,176,562Expenses 2016: $995,254Net Income 2016: $181,3082016Revenue 2017: $1,279,383Expenses 2017: $1,097,641Net Income 2017: $181,7422017Revenue 2018: $1,289,616Expenses 2018: $1,139,793Net Income 2018: $149,8232018Revenue 2019: $1,420,888Expenses 2019: $1,188,829Net Income 2019: $232,0592019Revenue 2020: $1,367,508Expenses 2020: $1,130,253Net Income 2020: $237,2552020Revenue 2021: $1,530,970Expenses 2021: $1,223,300Net Income 2021: $307,6702021Revenue 2022: $1,299,493Expenses 2022: $1,387,665Net Income 2022: -$88,1722022Revenue 2023: $1,295,485Expenses 2023: $1,438,635Net Income 2023: -$143,1502023

Highlighted filing

2013

Revenue$670,759
Expenses$618,819
Net Income$51,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 28, 2014
Return Version
2013v3.1
Gross Receipts
$670,759
Mission and Program Overview

Mission

The mission of this organization is to develop, manage, and operate the Beyond Expectations Academy on a year round basis as a not-for-profit school to educate, train, manage, tutuor, help, and mainstream autistic children into inclusion or a public school system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$57,018$71,020▲ $14,002
Rtn Earn Endowment Incm Other Fnds$12,559$64,499▲ $51,940
Loans From Officers Directors$61,579$48,818▼ $12,761
Savings and Temporary Cash Investments$23,348$25,961▲ $2,613
Cash and Non-Interest-Bearing Accounts$3,900$17,934▲ $14,034
Land, Buildings, and Equipment, Net$3,401$1,464▼ $1,937
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$87,667$116,379▲ $28,712
Other Assets Total-$0-
Liabilities
Other Liabilities$13,529$3,062▼ $10,467
Total Liabilities$75,108$51,880▼ $23,228
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,559$64,499▲ $51,940
Total Liabilities and Net Assets / Fund Balance$87,667$116,379▲ $28,712

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,464$8,222-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Urania CalderaPresidentPT$31,200$31,200

Board Members and Trustees

NameTitle
Diana HuntDirector
Reynaldo ArosteguiDirector
Urania ArosteguiDirector
Sergio CalderaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$539,143
Program Service Revenue
$131,616
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,050
Change in Net Assets
$51,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$402,028
Other Expenses$216,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$332,850--$332,850
Occupancy$67,490--$67,490
Payroll Taxes$37,978--$37,978
Current Officers, Directors, Trustees, and Key Employees-$31,200-$31,200
All Other Expenses$19,863--$19,863
Office Expenses$16,087--$16,087
Travel$12,398--$12,398
Other Expenses$7,987--$7,987
Interest$4,978--$4,978
Information Technology$3,798--$3,798
Insurance$3,206--$3,206
Advertising$3,170--$3,170
Depreciation Depletion$1,937--$1,937
Fees for Services Legal$296--$296
Total Functional Expenses$587,619$31,200$0$618,819
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$61,579$48,818▼ $12,761
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$3,061
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Urania Caldera-President and Sole Shareholder of SLB Therapy, Inc.Wife of Sergio CalderaDaughter of Urania and Reyando Arostegui

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is prepared by an independent certified public accounting firm. Prior to filing, a draft Form 990 is presented to the Treasurer for review. The Form 990 is submitted to the BOD for final approval before filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The president and exec director, Urania Caldera, is a licensed speech pathologist. The BOD will review and approve any compensation contracts and the amounts paid to Urania Caldera to ensure that they are reasonable and comparable to fees charged by similarly qualified employees. Further, Urania Caldera is subject to the organization's written conflict of interest policy.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The organization's facebook page has the contact information to obtain any of the organization's governing documents and tax returns.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's facebook page has the contact information to obtain any of the organization's governing documents and tax returns. All duplicate originals and copies of the organization's governing documents and tax returns are kept on file at the organization's offices.

Filing and Contact Details

Filer

EIN
26-2937832
Phone
3054950926

Signing Officer

Name
Sergio Caldera
Title
President
Signed
2014-05-28
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
1
Employees
0

Preparer

Preparer
Lauren Sokol
Phone
3052730008
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08222
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt09686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Beyond Expectations Academy Inc has students receiving assistance under the State of Florida-McKay Scholarship Program. The State of Florida-McKay Scholarship Program is exclusive to children with disabilities. The students eligible for tuition assistance from the State of Florida under the McKay Scholarship program is determined by the State of Florida which is independent of this organization. Approx. 95%-99% of all students receive State of Florida McKay Scholarship Program Assistance.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization publicized its written racially nondiscriminatory policy in a newspaper of general local circulation as required by its Form 1023 application. Additionally, the organization's written racially nondiscriminatory policy is explained at student registrations.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine10SLB Therapy Inc
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050154
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt112820
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Urania M Caldera
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Urania Caldera-President and Sole Shareholder of SLB Therapy, Inc.Wife of Sergio CalderaDaughter of Urania and Reyando Arostegui
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared by an independent certified public accounting firm. Prior to filing, a draft Form 990 is presented to the Treasurer for review. The Form 990 is submitted to the BOD for final approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The president and exec director, Urania Caldera, is a licensed speech pathologist. The BOD will review and approve any compensation contracts and the amounts paid to Urania Caldera to ensure that they are reasonable and comparable to fees charged by similarly qualified employees. Further, Urania Caldera is subject to the organization's written conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's facebook page has the contact information to obtain any of the organization's governing documents and tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's facebook page has the contact information to obtain any of the organization's governing documents and tax returns. All duplicate originals and copies of the organization's governing documents and tax returns are kept on file at the organization's offices.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0900256588
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Speech Therapy
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10SLB Therapy Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1013262 SW 119 Terrace
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0Miami
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode033186
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0618819
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