Civic Intelligence

Heights of Learning Inc

990 • Fiscal year 2016 • EIN 27-3621535

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

3701 Hardy StreetHouston, TX 77009

(713) 864-2452

Siviq Scores

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

Liabilities / Assets

87th percentile

0.62x

Higher debt load relative to assets than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.76x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

65th percentile

9.4%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$28,284

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

61st percentile

5.9%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$771,816

Up $43,225 (+5.9%) from 2015

Net Assets

Up

$290,683

Up $60,045 (+26%) from 2015

Liabilities

Down

$481,133

Down $16,820 (-3.4%) from 2015

Revenue

Up

$635,448

Up $122,950 (+24%) from 2015

Expenses

Up

$575,402

Up $142,047 (+33%) from 2015

Net Income

Down

$60,046

Down $19,097 (-24%) from 2015

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 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

2016

Assets$771,816
Liabilities$481,133
Net Assets$290,683

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$635,448
Expenses$575,402
Net Income$60,046
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$635,448
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)

Provide Children with a rich experience that prepares them to meet the challenges of our world and the future with clarity of thought, a caring heart, and the confidence to initiate change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$683,500$708,298▲ $24,798
Cash and Non-Interest-Bearing Accounts$28,787$62,901▲ $34,114
Accounts Receivable$16,304$617▼ $15,687
Total Assets$728,591$771,816▲ $43,225
Liabilities
Mortgage Notes Payable Secured by Investment Property$488,422$466,463▼ $21,959
Other Liabilities$7,512$14,670▲ $7,158
Accounts Payable and Accrued Expenses$2,019--
Total Liabilities$497,953$481,133▼ $16,820
Net Assets / Fund Balance
Unrestricted Net Assets$230,638$290,683▲ $60,045
Total Net Assets Fund Balance$230,638$290,683▲ $60,045
Total Liabilities and Net Assets / Fund Balance$728,591$771,816▲ $43,225

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$579,313$43,224-
Land$86,566--
Equipment$785--
Leasehold Improvements$41,634--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chloe RogersDirectorFT$28,284$28,284
Maryoceane GuyDirectorFT$16,923$16,923

Board Members and Trustees

NameTitle
Dagmar TrucksesPresident
Agustin OrozcoDirector
Amber AlanizDirector
Chris YukoDirector
Kurt DefenbaughDirector
Marietta ClewingDirector
Sarah MillerDirector
Melyssa WisemanSecretary
Alison FuhrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$95,896
Program Service Revenue
$537,667
Investment Income
$27
Other Revenue
$1,858
All Other Contributions
$95,896
Change in Net Assets
$60,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$402,615
Other Expenses$172,787
Total Fundraising Expense$4,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,830$0$0$378,830
All Other Expenses$86,554$0$0$86,554
Interest$35,883$0$0$35,883
Payroll Taxes$23,785$0$0$23,785
Depreciation Depletion$0$16,835$0$16,835
Other Expenses$15,937$0$0$15,937
Insurance$6,089$0$0$6,089
Office Expenses$0$0$4,956$4,956
Fees for Services Legal$2,376$0$0$2,376
Fees for Services Accounting$2,056$0$0$2,056
Travel$1,451$0$0$1,451
Advertising$650$0$0$650
Total Functional Expenses$553,611$16,835$4,956$575,402
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
TX Unemployement Tax$11,040
Federal Taxes$3,630
Performant Recovery Inc-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Filing and Contact Details

Filer

Filer Name
Heights of Learning Inc
EIN
27-3621535
Phone
7138642452
Address
3701 Hardy Street, Houston, TX 77009

Signing Officer

Name
Dagmar Truckses
Title
President
Phone
7138642452
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dagmar Truckses
Formed
2010
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
23
Volunteers
15

Preparer

Firm
John F Coggin CPA Pllc
Address
2517 Nasa Parkway Ste 7, SEABROOK, TX 77586-6011
Preparer
John F Coggincpa
Phone
7134081318
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

Board has directed Administrator and Officers to carry on day to day activity

Pt VI, Line 1A

Officers and Board: Dagmar Truckses,Alison Fuhr,Melyssa Wiseman

Pt VI, Line 7A

President and Board Members: Dagmar Truckses,Alison Fuhr,Melyssa Wiseman,Agustin Orozco,Kurt Defenbaugh, Chris Yuko, Marietta Clewing,Chloe Rogers, Amber Alaniz,Sarah Miller

Pt VI, Line 11B

President to review 990 prior to filing

Pt VI, Line 12C

Meeting of Governing Body to review conflicts monthly

Pt VI, Line 15A

Meeting of Governing Body to review salary levels annually, comparison with salaries of similar positions at other similar nearby businesses

Pt VI, Line 19

All documents are on file at corporate office for public inspection

Pt XI

Addition to Capital for Operations

Pt VI, Line 15B

Meeting of Governing Body to review salary levels annually

Form 990, Part IX, Line 24E

Facilities & Equipments 39534. 39534. 0. 0.

Form 990, Part IX, Line 24E

Operations 45132. 45132. 0. 0.

Form 990, Part IX, Line 24E

Bank Charges -2. -2. 0. 0.

Form 990, Part IX, Line 24E

Magazines & Other Subscriptions 490. 490. 0. 0.

Form 990, Part IX, Line 24E

Misc. Supplies 1400. 1400. 0. 0.

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IRS990/PYTotalExpensesAmt0433355
IRS990/PYTotalRevenueAmt0512498
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt060046
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01858
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0635448
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0579313
IRS990ScheduleD/BuildingsGrp/DepreciationAmt043224
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0622537
IRS990ScheduleD/EquipmentGrp/BookValueAmt0785
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0785
IRS990ScheduleD/LandGrp/BookValueAmt086566
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt086566
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041634
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt041634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TX UNEMPLOYEMENT TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Performant Recovery Inc
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0708298
IRS990ScheduleD/TotalLiabilityAmt014670
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 ALONG WITH WEB SITE NO OTHER SUPPLEMENTAL INFORMATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board has directed Administrator and Officers to carry on day to day activity
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers and Board: Dagmar Truckses,Alison Fuhr,Melyssa Wiseman
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2President and Board Members: Dagmar Truckses,Alison Fuhr,Melyssa Wiseman,Agustin Orozco,Kurt Defenbaugh, Chris Yuko, Marietta Clewing,Chloe Rogers, Amber Alaniz,Sarah Miller
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3President to review 990 prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Meeting of Governing Body to review conflicts monthly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Meeting of Governing Body to review salary levels annually, comparison with salaries of similar positions at other similar nearby businesses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All documents are on file at corporate office for public inspection
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Addition to Capital for Operations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Meeting of Governing Body to review salary levels annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Facilities & Equipments 39534. 39534. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Operations 45132. 45132. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Bank Charges -2. -2. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Magazines & Other Subscriptions 490. 490. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Misc. Supplies 1400. 1400. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0728591
IRS990/TotalAssetsEOYAmt0771816
IRS990/TotalAssetsGrp/BOYAmt0728591
IRS990/TotalAssetsGrp/EOYAmt0771816
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt095896
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04956
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0553611
IRS990/TotalFunctionalExpensesGrp/TotalAmt0575402
IRS990/TotalGrossUBIAmt01885
IRS990/TotalLiabilitiesBOYAmt0497953
IRS990/TotalLiabilitiesEOYAmt0481133
IRS990/TotalLiabilitiesGrp/BOYAmt0497953
IRS990/TotalLiabilitiesGrp/EOYAmt0481133
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0290683
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0559
IRS990/TotalProgramServiceExpensesAmt0553611
IRS990/TotalProgramServiceRevenueAmt0537667
IRS990/TotalReportableCompFromOrgAmt045207
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0537667
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0635448
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01885
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0728591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0771816
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt01451
IRS990/TravelGrp/TotalAmt01451

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