Civic Intelligence

Banner Day Learning Corp

EIN 27-2987531 • 501(c)3 • Boca Raton, FL

Profile

The organization provides alternative educational services for students in economically disadvantaged urban areas.

315 SE Mizner Blvd 207Boca Raton, FL 33432

www.bannerlearning.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

51%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$739,495

Up $415,156 (+128%) from 2022

Liabilities

Down

$0

Down $249,260 (-100%) from 2022

Net Assets

Up

$739,495

Up $664,416 (+885%) from 2022

Operations
Liabilities / Revenue19th percentileNet Margin80th percentile

Revenue

Up

$2,245,012

Up $992,960 (+79%) from 2022

Expenses

Up

$1,598,917

Up $199,371 (+14%) from 2022

Net Income

Up

$646,095

Up $793,589 (+538%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$800K$600K$400K$200K$0Assets 2014: $276,296Liabilities 2014: $0Net Assets 2014: $276,2962014Assets 2015: $203,837Liabilities 2015: $55Net Assets 2015: $203,7822015Assets 2016: $281,936Liabilities 2016: $65,000Net Assets 2016: $216,9362016Assets 2017: $131,651Liabilities 2017: $0Net Assets 2017: $131,6512017Assets 2018: $140,482Liabilities 2018: $0Net Assets 2018: $140,4822018Assets 2019: $77,314Liabilities 2019: $50,675Net Assets 2019: $26,6392019Assets 2020: $361,092Liabilities 2020: $150,252Net Assets 2020: $210,8402020Assets 2021: $380,030Liabilities 2021: $157,457Net Assets 2021: $222,5732021Assets 2022: $324,339Liabilities 2022: $249,260Net Assets 2022: $75,0792022Assets 2024: $739,495Liabilities 2024: $0Net Assets 2024: $739,4952024

Highlighted filing

2024

Assets$739,495
Liabilities$0
Net Assets$739,495
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,016,844Expenses 2014: $916,832Net Income 2014: $100,0122014Revenue 2015: $1,053,326Expenses 2015: $1,125,840Net Income 2015: -$72,5142015Revenue 2016: $1,044,805Expenses 2016: $1,007,767Net Income 2016: $37,0382016Revenue 2017: $1,140,496Expenses 2017: $1,225,781Net Income 2017: -$85,2852017Revenue 2018: $1,200,465Expenses 2018: $1,191,634Net Income 2018: $8,8312018Revenue 2019: $1,209,605Expenses 2019: $1,323,448Net Income 2019: -$113,8432019Revenue 2020: $1,306,173Expenses 2020: $1,121,972Net Income 2020: $184,2012020Revenue 2021: $1,304,219Expenses 2021: $1,292,486Net Income 2021: $11,7332021Revenue 2022: $1,252,052Expenses 2022: $1,399,546Net Income 2022: -$147,4942022Revenue 2024: $2,245,012Expenses 2024: $1,598,917Net Income 2024: $646,0952024

Highlighted filing

2024

Revenue$2,245,012
Expenses$1,598,917
Net Income$646,095
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$739,495
Liabilities
$0
Net assets
$739,495
Revenue
$2,245,012
Expenses
$1,598,917
Net income
$646,095
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$2.25$1.60$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.25$0.08$1.25$1.40$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.16$0.22$1.30$1.29$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.15$0.21$1.31$1.12$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.05$0.03$1.21$1.32$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$1.20$1.19$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$1.14$1.23$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.07$0.22$1.04$1.01$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$1.05$1.13$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.02$0.92$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,245,012
Mission and Program Overview

Mission

None

The organization operates alternative high school in the city of milwaukee for students who have had disciplinary issues or need alternative placements for other reasons. The activity furthers the organization's purpose because it is exclusively an inner-city education program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$144,978$440,928▲ $295,950
Rtn Earn Endowment Incm Other Fnds$-212,518$435,147▲ $647,665
Pd in Cap Srpls Land Bldg Eqp Fund$304,348$304,348→ $0
Other Notes and Loans Receivable, Net$30,391$57,473▲ $27,082
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$437,577$739,495▲ $301,918
Other Assets Total$262,208$241,094▼ $21,114
Liabilities
Other Liabilities$345,747$0▼ $345,747
Total Liabilities$345,747$0▼ $345,747
Net Assets / Fund Balance
Total Net Assets Fund Balance$91,830$739,495▲ $647,665
Total Liabilities and Net Assets / Fund Balance$437,577$739,495▲ $301,918

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$594--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Sidney YeldellAssistant DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Barry L CohenAssistant Director
Eric a CarltonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,245,012
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$646,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,090,295
Other Expenses$508,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$902,652--$902,652
Occupancy$132,780--$132,780
Current Officers, Directors, Trustees, and Key Employees$90,000--$90,000
Payroll Taxes$81,619--$81,619
Information Technology$35,944--$35,944
Fees for Services Other$35,313--$35,313
All Other Expenses$33,373--$33,373
Insurance$31,108--$31,108
Other Expenses$27,262--$27,262
Other Employee Benefits$16,024--$16,024
Total Functional Expenses$1,598,917$0$0$1,598,917
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common Officers and DirectorsBanner Learning Corp. Provided Management Services to Banner Day Learning Corp and Loaned Funds to Meet Cash Flow Needs.No$137,191
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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

Form 990, Part VI, Section B, Line 11B

“The organization has made available to the governing body a copy of the form 990 before it was filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 15

“Directors meet and determine compensation based on available funds and industry standards”

Form 990, Part VI, Section C, Line 19

“The tax-exempt organization makes available to the public its governing documents, financial statements, and form 990. A written request may be made in writing to the organization.”

Filing and Contact Details

Filer

Filer Name
Banner Day Learning Corp
EIN
27-2987531
Phone
5613386846
Address
315 SE MIZNER BLVD 207, BOCA RATON, FL 33432

Signing Officer

Name
Eric a Carlton
Title
President
Phone
5613386846
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric a Carlton
Formed
2010
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
0
Employees
34
Volunteers
0

Preparer

Firm
Katz & Associates Pa
Address
1777 REISTERSTOWN ROAD, BALTIMORE, MD 21208
Preparer
Ryan L Sklar
Phone
4106022266
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Prior period adjustment 1,570.”

Raw XML Appendix371 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION OPERATES ALTERNATIVE HIGH SCHOOL IN THE CITY OF MILWAUKEE FOR STUDENTS WHO HAVE HAD DISCIPLINARY ISSUES OR NEED ALTERNATIVE PLACEMENTS FOR OTHER REASONS. THE ACTIVITY FURTHERS THE ORGANIZATION'S PURPOSE BECAUSE IT IS EXCLUSIVELY AN INNER-CITY EDUCATION PROGRAM.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt033373
IRS990/AllOtherExpensesGrp/TotalAmt033373
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0BARRY COHEN
IRS990/BooksInCareOfDetail/PhoneNum05613386846
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0315 SE MIZNER BLVD STE 207
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOCA RATON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033432
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0144978
IRS990/CashNonInterestBearingGrp/EOYAmt0440928
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt090000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt090000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0508622
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02245012
IRS990/CYRevenuesLessExpensesAmt0646095
IRS990/CYSalariesCompEmpBnftPaidAmt01090295
IRS990/CYTotalExpensesAmt01598917
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02245012
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ORGANIZATION OPENED AROUND NOVEMBER 2007 AND IS FUNDED THROUGH A CONTRACT WITH THE MILWAUKEE PUBLIC SCHOOL SYSTEM FOR 115 STUDENT SLOTS. THE ORGANIZATION OPERATES THE SCHOOL AND PROVIDES EDUCATIONAL SERVICES TO ITS STUDENTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt034
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01598917
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt035313
IRS990/FeesForServicesOtherGrp/TotalAmt035313
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0ERIC A CARLTON
IRS990/Form990PartVIISectionAGrp/PersonNm1BARRY L COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm2SIDNEY YELDELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSISTANT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02245012
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt035944
IRS990/InformationTechnologyGrp/TotalAmt035944
IRS990/InsuranceGrp/ProgramServicesAmt031108
IRS990/InsuranceGrp/TotalAmt031108
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION PROVIDES ALTERNATIVE EDUCATIONAL SERVICES FOR STUDENTS IN ECONOMICALLY DISADVANTAGED URBAN AREAS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt091830
IRS990/NetAssetsOrFundBalancesEOYAmt0739495
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0132780
IRS990/OccupancyGrp/TotalAmt0132780
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0262208
IRS990/OtherAssetsTotalGrp/EOYAmt0241094
IRS990/OtherChangesInNetAssetsAmt01570
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016024
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016024
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEE - MA
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE FEE - MI
IRS990/OtherExpensesGrp/Desc2OFFICE EXPENSE
IRS990/OtherExpensesGrp/Desc3CLASSROOM MATERIALS AND
IRS990/OtherExpensesGrp/ProgramServicesAmt0137191
IRS990/OtherExpensesGrp/ProgramServicesAmt143748
IRS990/OtherExpensesGrp/ProgramServicesAmt231903
IRS990/OtherExpensesGrp/ProgramServicesAmt327262
IRS990/OtherExpensesGrp/TotalAmt0137191
IRS990/OtherExpensesGrp/TotalAmt143748
IRS990/OtherExpensesGrp/TotalAmt231903
IRS990/OtherExpensesGrp/TotalAmt327262
IRS990/OtherLiabilitiesGrp/BOYAmt0345747
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0902652
IRS990/OtherSalariesAndWagesGrp/TotalAmt0902652
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt030391
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt057473
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt081619
IRS990/PayrollTaxesGrp/TotalAmt081619
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0304348
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0304348
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ERIC A CARLTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0MILWAUKEE PUBLIC SCHOO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02245012
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02245012
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0617191
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01526167
IRS990/PYRevenuesLessExpensesAmt016751
IRS990/PYSalariesCompEmpBnftPaidAmt0892225
IRS990/PYTotalExpensesAmt01509416
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01526167
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0646095
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02245012
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-212518
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0435147
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019238
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1221262
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2594
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LOAN RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2EXCHANGE ACCOUNTS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0241094
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd00
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE STUDENTS ARE ASSIGNED BY THE SCHOOL DISTRICT AND THEREFORE THE SCHOOL DOES NOT SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. THE STUDENTS ARE ASSIGNED BY THE SCHOOL DISTRICT. THE SCHOOL DOES NOT SOLICIT STUDENTS NOR DOES THE SCHOOL SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BANNER LEARNING CORP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0COMMON OFFICERS AND DIRECTORS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0137191
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BANNER LEARNING CORP. PROVIDED MANAGEMENT SERVICES TO BANNER DAY LEARNING CORP AND LOANED FUNDS TO MEET CASH FLOW NEEDS.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE AVAILABLE TO THE GOVERNING BODY A COPY OF THE FORM 990 BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS MEET AND DETERMINE COMPENSATION BASED ON AVAILABLE FUNDS AND INDUSTRY STANDARDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX-EXEMPT ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990. A WRITTEN REQUEST MAY BE MADE IN WRITING TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 1,570.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BANNER LEARNING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0261086124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGEMENT AND ADMINISTRATIVE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0315 SE MIZNER BLVD STE 207
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOCA RATON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033432
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0137191
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ALLOCATION OF ADMIN EXPENSES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BANNER LEARNING CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0437577
IRS990/TotalAssetsEOYAmt0739495
IRS990/TotalAssetsGrp/BOYAmt0437577
IRS990/TotalAssetsGrp/EOYAmt0739495
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01598917
IRS990/TotalFunctionalExpensesGrp/TotalAmt01598917
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0345747
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0345747
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091830
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0739495
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01598917
IRS990/TotalProgramServiceRevenueAmt02245012
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02245012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02245012
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0437577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0739495
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0315 SE MIZNER BLVD 207
IRS990/USAddress/CityNm0BOCA RATON
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033432
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.BANNERLEARNING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC A CARLTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05613386846
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BANNER DAY LEARNING CORP
ReturnHeader/Filer/BusinessNameControlTxt0BANN
ReturnHeader/Filer/EIN0272987531
ReturnHeader/Filer/PhoneNum05613386846
ReturnHeader/Filer/USAddress/AddressLine1Txt0315 SE MIZNER BLVD 207
ReturnHeader/Filer/USAddress/CityNm0BOCA RATON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033432
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521394567
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATZ & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01777 REISTERSTOWN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALTIMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021208
ReturnHeader/PreparerPersonGrp/PhoneNum04106022266
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN L SKLAR
ReturnHeader/ReturnTs02025-11-17T08:50:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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