Civic Intelligence

Higher Learning Development Center Inc

990 • Fiscal year 2018 • EIN 27-3666766

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 13, 2019

Organization ProfileN/A
636 N Wymore RoadWinter Park, FL 32789

(321) 945-4766

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.86x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

0.97x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$62,500

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.4%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$443,594

Up $14,511 (+3.4%) from 2017

Net Assets

Up

$59,909

Up $57,191 (+2104%) from 2017

Liabilities

Down

$383,685

Down $42,680 (-10%) from 2017

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin70th percentile

Revenue

Up

$394,110

Up $69,122 (+21%) from 2017

Expenses

Up

$336,919

Up $26,306 (+8.5%) from 2017

Net Income

Up

$57,191

Up $42,816 (+298%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2016: $12,663Liabilities 2016: $24,320Net Assets 2016: -$11,6572016Assets 2017: $429,083Liabilities 2017: $426,365Net Assets 2017: $2,7182017Assets 2018: $443,594Liabilities 2018: $383,685Net Assets 2018: $59,9092018Assets 2019: $453,121Liabilities 2019: $363,064Net Assets 2019: $90,0572019Assets 2020: $693,262Liabilities 2020: $553,155Net Assets 2020: $140,1072020Assets 2021: $1,006,207Liabilities 2021: $745,652Net Assets 2021: $260,5552021Assets 2022: $684,604Liabilities 2022: $403,162Net Assets 2022: $281,4422022

Highlighted filing

2018

Assets$443,594
Liabilities$383,685
Net Assets$59,909
Open 2018 Filing

Operations Trend

Revenue Growth73rd percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $214,261Expenses 2016: $215,642Net Income 2016: -$1,3812016Revenue 2017: $324,988Expenses 2017: $310,613Net Income 2017: $14,3752017Revenue 2018: $394,110Expenses 2018: $336,919Net Income 2018: $57,1912018Revenue 2019: $383,226Expenses 2019: $353,078Net Income 2019: $30,1482019Revenue 2020: $362,361Expenses 2020: $312,311Net Income 2020: $50,0502020Revenue 2021: $445,174Expenses 2021: $324,726Net Income 2021: $120,4482021Revenue 2022: $447,827Expenses 2022: $426,940Net Income 2022: $20,8872022

Highlighted filing

2018

Revenue$394,110
Expenses$336,919
Net Income$57,191
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 13, 2019
Return Version
2018v3.1
Gross Receipts
$394,110
Mission and Program Overview

Mission

Child Care provider and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$420,983$413,626▼ $7,357
Rtn Earn Endowment Incm Other Fnds$2,718$59,909▲ $57,191
Receivables From Officers Etc-$18,132-
Cash and Non-Interest-Bearing Accounts$6,924$9,441▲ $2,517
Other Notes and Loans Receivable, Net-$1,595-
Loans From Officers Directors$542--
Intangible Assets$376$0▼ $376
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$429,083$443,594▲ $14,511
Other Assets Total$800$800→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$391,057$376,620▼ $14,437
Other Liabilities$34,766$7,065▼ $27,701
Total Liabilities$426,365$383,685▼ $42,680
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,718$59,909▲ $57,191
Total Liabilities and Net Assets / Fund Balance$429,083$443,594▲ $14,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$233,131$16,869$250,000
Land$175,000-$175,000
Equipment$2,886$8,867$11,753
Other Land Buildings$2,609$2,564$5,173
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jillian RowePresidentFT$62,500$62,500

Board Members and Trustees

NameTitle
Jermesha PattersonDirector
Ora CazaubonDirector
Tameika RoweDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$394,110
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$57,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$188,532
Other Expenses$146,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,569--$112,569
Occupancy$69,959--$69,959
Current Officers, Directors, Trustees, and Key Employees$15,625$46,875-$62,500
Office Expenses$41,886$6,362-$48,248
Payroll Taxes$8,574$4,889-$13,463
Travel$10,582--$10,582
Depreciation Depletion-$9,433-$9,433
Insurance$2,459$1,708-$4,167
Fees for Services Accounting-$3,100-$3,100
Benefits to Members$2,086--$2,086
Interest$463--$463
Advertising$349--$349
Total Functional Expenses$264,552$72,367$0$336,919
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
Receivables from Officers, Directors, Trustees, and Key Employees-$18,132-
Loans from Officers, Directors, Trustees, and Key Employees$542--
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes$5,909
Loan Payable Marlin B$1,155
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Higher Learning Development Center Inc
EIN
27-3666766
Phone
3219454766
Address
636 N Wymore Road, Winter Park, FL 32789

Signing Officer

Name
Jillian Rowe
Title
President
Signed
2019-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jillian Rowe
Formed
2014
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
0
Employees
14

Preparer

Firm
Kdk Accountancy Corp
Address
555 Winderley Place Suite 114, Maitland, FL 32751
Preparer
Bernard Kiesel
Phone
4076771040
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt018132
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Cash flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Bldg/Cash Flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Pers Loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt08038
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt127513
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2997
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/TotalBalanceDueAmt018132
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0429083
IRS990/TotalAssetsEOYAmt0443594
IRS990/TotalAssetsGrp/BOYAmt0429083
IRS990/TotalAssetsGrp/EOYAmt0443594
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072367
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264552
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336919
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0426365
IRS990/TotalLiabilitiesEOYAmt0383685
IRS990/TotalLiabilitiesGrp/BOYAmt0426365
IRS990/TotalLiabilitiesGrp/EOYAmt0383685
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt059909
IRS990/TotalProgramServiceExpensesAmt0264552
IRS990/TotalProgramServiceRevenueAmt0394110
IRS990/TotalReportableCompFromOrgAmt062500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0394110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0394110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429083
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0443594
IRS990/TravelGrp/ProgramServicesAmt010582
IRS990/TravelGrp/TotalAmt010582
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0636 N Wymore Road
IRS990/USAddress/CityNm0Winter Park
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032789
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jillian Rowe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Higher Learning Development Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0273666766
ReturnHeader/Filer/PhoneNum03219454766
ReturnHeader/Filer/USAddress/AddressLine1Txt0636 N Wymore Road
ReturnHeader/Filer/USAddress/CityNm0Winter Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032789
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270648739
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KDK ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 Winderley Place Suite 114
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Maitland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032751

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$443,594
Liabilities
$383,685
Net assets
$59,909
Revenue
$394,110
Expenses
$336,919
Net income
$57,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.40$0.28$0.45$0.43$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.75$0.26$0.45$0.32$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.55$0.14$0.36$0.31$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.36$0.09$0.38$0.35$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.38$0.06$0.39$0.34$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.43$0.00$0.32$0.31$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.02$0.01$0.21$0.22$0.00