Civic Intelligence

Heights of Learning Inc

EIN 27-3621535 • 501(c)3 • Houston, TX

Profile

Bayou Village School wishes to provide children with a rich experience that

3701 Hardy StreetHouston, TX 77009-4335

www.bayouvillageschool.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$67,491

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

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

Asset Growth

21st percentile

-6.3%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

27%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,311,158

Down $88,500 (-6.3%) from 2023

Liabilities

Down

$233,912

Down $38,757 (-14%) from 2023

Net Assets

Down

$1,077,246

Down $49,743 (-4.4%) from 2023

Revenue

Up

$1,641,209

Up $344,219 (+27%) from 2023

Expenses

Up

$1,690,952

Up $366,718 (+28%) from 2023

Net Income

Down

-$49,743

Down $22,499 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $17,355Liabilities 2013: $18,275Net Assets 2013: -$9202013Assets 2014: $662,463Liabilities 2014: $510,969Net Assets 2014: $151,4942014Assets 2015: $728,591Liabilities 2015: $497,953Net Assets 2015: $230,6382015Assets 2016: $771,816Liabilities 2016: $481,133Net Assets 2016: $290,6832016Assets 2017: $1,236,263Liabilities 2017: $461,158Net Assets 2017: $775,1052017Assets 2019: $1,316,924Liabilities 2019: $396,768Net Assets 2019: $920,1562019Assets 2020: $1,215,115Liabilities 2020: $544,919Net Assets 2020: $670,1962020Assets 2021: $1,442,752Liabilities 2021: $512,817Net Assets 2021: $929,9352021Assets 2022: $1,462,825Liabilities 2022: $308,592Net Assets 2022: $1,154,2332022Assets 2023: $1,399,658Liabilities 2023: $272,669Net Assets 2023: $1,126,9892023Assets 2024: $1,311,158Liabilities 2024: $233,912Net Assets 2024: $1,077,2462024

Highlighted filing

2024

Assets$1,311,158
Liabilities$233,912
Net Assets$1,077,246

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $400,875Expenses 2013: $390,602Net Income 2013: $10,2732013Revenue 2014: $455,861Expenses 2014: $303,448Net Income 2014: $152,4132014Revenue 2015: $512,498Expenses 2015: $433,355Net Income 2015: $79,1432015Revenue 2016: $635,448Expenses 2016: $575,402Net Income 2016: $60,0462016Revenue 2017: $1,298,915Expenses 2017: $826,530Net Income 2017: $472,3852017Revenue 2019: $1,148,333Expenses 2019: $1,169,710Net Income 2019: -$21,3772019Revenue 2020: $717,640Expenses 2020: $967,506Net Income 2020: -$249,8662020Revenue 2021: $1,118,394Expenses 2021: $858,655Net Income 2021: $259,7392021Revenue 2022: $830,750Expenses 2022: $606,452Net Income 2022: $224,2982022Revenue 2023: $1,296,990Expenses 2023: $1,324,234Net Income 2023: -$27,2442023Revenue 2024: $1,641,209Expenses 2024: $1,690,952Net Income 2024: -$49,7432024

Highlighted filing

2024

Revenue$1,641,209
Expenses$1,690,952
Net Income-$49,743

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,655,386
Mission and Program Overview

Mission

In an environment that enhances the beauty of nature and cultivates respect for it, Bayou Village School prepares children to meet the challenges of our world and the future with clarity of thought, a (Cont. on Schedule O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$915,725$890,533▼ $25,192
Savings and Temporary Cash Investments$259,449$288,240▲ $28,791
Cash and Non-Interest-Bearing Accounts$224,534$132,385▼ $92,149
Accounts Receivable$-50--
Total Assets$1,399,658$1,311,158▼ $88,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$272,624$233,912▼ $38,712
Accounts Payable and Accrued Expenses$45--
Total Liabilities$272,669$233,912▼ $38,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,126,989$1,077,246▼ $49,743
Total Net Assets Fund Balance$1,126,989$1,077,246▼ $49,743
Total Liabilities and Net Assets / Fund Balance$1,399,658$1,311,158▼ $88,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$522,224$169,069$691,293
Land$274,301-$274,301
Leasehold Improvements$45,294$36,309$81,603
Equipment$48,714$18,891$67,605
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chloe RogersEx-Oficio Board Member$67,491$67,491

Board Members and Trustees

NameTitle
Marietta ClewingPresident
Elena MagallanesSecretary
Tonya EitelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,674
Program Service Revenue
$1,351,879
Investment Income
$2,290
Other Revenue
$203,366
All Other Contributions
$76,601
Change in Net Assets
$-49,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,106,503
Other Expenses$584,449
Total Fundraising Expense$7,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,039,303$0$0$1,039,303
All Other Expenses$336,990$732$0$337,722
Occupancy$117,157$0$0$117,157
Current Officers, Directors, Trustees, and Key Employees$67,200$0$0$67,200
Fees for Services Other$66,290$0$0$66,290
Depreciation Depletion$25,192$0$0$25,192
Insurance$17,789$0$0$17,789
Office Expenses$6,621$6,621$0$13,242
Other Expenses$0$0$7,057$7,057
Total Functional Expenses$1,676,542$7,353$7,057$1,690,952
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,177
Fundraising Gross Income$6,150
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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
Heights of Learning Inc
EIN
27-3621535
Phone
7138642452
Address
3701 Hardy Street, Houston, TX 77009-4335
Doing Business As
Bayou Village School

Signing Officer

Name
Tonya Eitel
Title
Treasurer
Phone
7138642452
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonya Eitel
Formed
2010
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
42
Volunteers
15

Preparer

Firm
Judy L Arfa CPA Pllc
Address
4265 SAN FELIPE 1100, HOUSTON, TX 77027
Preparer
Judy L Arfa CPA
Phone
7132403315
Supplemental Narrative

Additional Explanations

Other

Form 990, Part I, Summary, Line 1

Other

caring heart, and the confidence to initiate change.

Pt VI, Line 11B

The form is reviewed by the Board Treasurer and other

Pt VI, Line 11B

members of the Board. All questions are reviewed to make

Pt VI, Line 11B

certain that there are no incorrect answers.

Pt VI, Line 12C

Questionnaires are required to be completed

Pt VI, Line 12C

by all Board members annually. Should there be

Pt VI, Line 12C

reasons for concern, there is a detailed review of

Pt VI, Line 12C

all transactions that appear to be a cause for concern.

Pt VI, Line 19

If requested, documents are available for inspection.

Pt VI, Line 19

The request must be in writing.

Form 990, Part IX, Line 24E

Background Checks 230. 230. 0. 0.

Form 990, Part IX, Line 24E

Bank Charges 19130. 19130. 0. 0.

Form 990, Part IX, Line 24E

Classroom Supplies 64442. 64442. 0. 0.

Form 990, Part IX, Line 24E

Festivals 1477. 1477. 0. 0.

Form 990, Part IX, Line 24E

Groceries 4205. 4205. 0. 0.

Form 990, Part IX, Line 24E

Licensing 1907. 1907. 0. 0.

Form 990, Part IX, Line 24E

Marketing 1465. 733. 732. 0.

Form 990, Part IX, Line 24E

Membership Dues 1596. 1596. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous Expenses 22373. 22373. 0. 0.

Form 990, Part IX, Line 24E

Staff Appreciation 5898. 5898. 0. 0.

Form 990, Part IX, Line 24E

Staff Development 43136. 43136. 0. 0.

Form 990, Part IX, Line 24E

Staff Health Insurance 141795. 141795. 0. 0.

Form 990, Part IX, Line 24E

Training Stipend 30068. 30068. 0. 0.

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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0274301
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045294
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt036309
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081603
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0890533
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Public meetings with parents and applicants; also, see
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1website for additional disclosures.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part I, Summary, Line 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1caring heart, and the confidence to initiate change.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The form is reviewed by the Board Treasurer and other
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3members of the Board. All questions are reviewed to make
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4certain that there are no incorrect answers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Questionnaires are required to be completed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6by all Board members annually. Should there be
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7reasons for concern, there is a detailed review of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8all transactions that appear to be a cause for concern.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9If requested, documents are available for inspection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The request must be in writing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Background Checks 230. 230. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Bank Charges 19130. 19130. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Classroom Supplies 64442. 64442. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Festivals 1477. 1477. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Groceries 4205. 4205. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Licensing 1907. 1907. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Marketing 1465. 733. 732. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Membership Dues 1596. 1596. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Miscellaneous Expenses 22373. 22373. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Staff Appreciation 5898. 5898. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Staff Development 43136. 43136. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Staff Health Insurance 141795. 141795. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Training Stipend 30068. 30068. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01399658
IRS990/TotalAssetsEOYAmt01311158
IRS990/TotalAssetsGrp/BOYAmt01399658
IRS990/TotalAssetsGrp/EOYAmt01311158
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083674
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07057
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01676542
IRS990/TotalFunctionalExpensesGrp/TotalAmt01690952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0272669
IRS990/TotalLiabilitiesEOYAmt0233912
IRS990/TotalLiabilitiesGrp/BOYAmt0272669
IRS990/TotalLiabilitiesGrp/EOYAmt0233912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01126989
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01077246
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01676542
IRS990/TotalProgramServiceRevenueAmt01351879
IRS990/TotalReportableCompFromOrgAmt067491
IRS990/TotalRevenueGrp/ExclusionAmt0205656
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01351879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01641209
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01399658
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01311158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03701 Hardy Street
IRS990/USAddress/CityNm0Houston
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077009
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.bayouvillageschool.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tonya Eitel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07138642452
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Heights of Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0HEIG

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