Civic Intelligence

Higher Learning Development Center Inc.

990 • Fiscal year 2021 • EIN 27-3666766

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

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

90th percentile

0.74x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

1.67x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

71st percentile

27%

Higher net margin than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

60th percentile

$79,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

23%

Faster revenue growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$1,006,207

Up $312,945 (+45%) from 2020

Net Assets

Up

$260,555

Up $120,448 (+86%) from 2020

Liabilities

Up

$745,652

Up $192,497 (+35%) from 2020

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin71st percentile

Revenue

Up

$445,174

Up $82,813 (+23%) from 2020

Expenses

Up

$324,726

Up $12,415 (+4.0%) from 2020

Net Income

Up

$120,448

Up $70,398 (+141%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth85th 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

2021

Assets$1,006,207
Liabilities$745,652
Net Assets$260,555
Open 2021 Filing

Operations Trend

Revenue Growth61st 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

2021

Revenue$445,174
Expenses$324,726
Net Income$120,448
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$445,174
Mission and Program Overview

Mission

Child Care provider and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$238,831$525,336▲ $286,505
Land, Buildings, and Equipment, Net$398,044$393,911▼ $4,133
Rtn Earn Endowment Incm Other Fnds$140,107$260,555▲ $120,448
Cash and Non-Interest-Bearing Accounts$54,311$86,160▲ $31,849
Other Notes and Loans Receivable, Net$1,275$0▼ $1,275
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$693,262$1,006,207▲ $312,945
Other Assets Total$801$800▼ $1
Liabilities
Unsecured Notes Loans Payable-$400,000-
Mortgage Notes Payable Secured by Investment Property$345,635$328,835▼ $16,800
Accounts Payable and Accrued Expenses$12,000$8,990▼ $3,010
Other Liabilities$195,520$7,827▼ $187,693
Total Liabilities$553,155$745,652▲ $192,497
Net Assets / Fund Balance
Total Net Assets Fund Balance$140,107$260,555▲ $120,448
Total Liabilities and Net Assets / Fund Balance$693,262$1,006,207▲ $312,945

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$213,901$36,099$250,000
Land$175,000-$175,000
Equipment$1,920$12,233$14,153
Other Land Buildings$3,090$4,481$7,571
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jillian RowePresidentFT$79,000$79,000
Jermesha PattersonDirectorFT$26,229$26,229

Board Members and Trustees

NameTitle
Ora CazaubonDirector
Tameika RoweDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$57,000
Program Service Revenue
$388,174
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$120,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$177,519
Other Expenses$147,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$45,979$59,250-$105,229
Office Expenses$56,798$4,940-$61,738
Occupancy$60,835--$60,835
Other Salaries and Wages$59,644--$59,644
Payroll Taxes$8,113$4,533-$12,646
Travel$9,181--$9,181
Depreciation Depletion-$8,034-$8,034
Insurance$2,279$1,206-$3,485
Fees for Services Accounting-$3,000-$3,000
Interest$790--$790
Other Expenses-$144-$144
Total Functional Expenses$243,619$81,107$0$324,726
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$238,831$525,336▲ $286,505
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes$7,827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“Family relationship: Jillian Rowe and Tameika Rowe are sisters and Jermesha Patterson is Jillian Rowe's daughter.”

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
2022-11-15
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
12

Preparer

Firm
Kdk Accountancy Corporation
Address
555 WINDERLEY PL STE 114, MAITLAND, FL 32751
Preparer
Bernard Kiesel
Phone
4076771040
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0525336
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Pers Loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0238831
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0525336
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family relationship: Jillian Rowe and Tameika Rowe are sisters and Jermesha Patterson is Jillian Rowe's daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0693262
IRS990/TotalAssetsEOYAmt01006207
IRS990/TotalAssetsGrp/BOYAmt0693262
IRS990/TotalAssetsGrp/EOYAmt01006207
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057000
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081107
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243619
IRS990/TotalFunctionalExpensesGrp/TotalAmt0324726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0553155
IRS990/TotalLiabilitiesEOYAmt0745652
IRS990/TotalLiabilitiesGrp/BOYAmt0553155
IRS990/TotalLiabilitiesGrp/EOYAmt0745652
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0260555
IRS990/TotalProgramServiceExpensesAmt0243619
IRS990/TotalProgramServiceRevenueAmt0388174
IRS990/TotalReportableCompFromOrgAmt0105229
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0388174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0445174
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0693262
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01006207
IRS990/TravelGrp/ProgramServicesAmt09181
IRS990/TravelGrp/TotalAmt09181
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0400000
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jillian Rowe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
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 CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 WINDERLEY PL STE 114
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAITLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032751
ReturnHeader/PreparerPersonGrp/PhoneNum04076771040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bernard Kiesel
ReturnHeader/ReturnTs02022-11-15T07:31:35-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jillian
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Rowe
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,006,207
Liabilities
$745,652
Net assets
$260,555
Revenue
$445,174
Expenses
$324,726
Net income
$120,448
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
2021Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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