Civic Intelligence

Higher Learning Development Center Inc.

990 • Fiscal year 2022 • EIN 27-3666766

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 13, 2023

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

89th percentile

0.59x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

0.90x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

47th percentile

4.7%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

85th percentile

$91,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

40th percentile

0.6%

Faster revenue growth than 40% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$684,604

Down $321,603 (-32%) from 2021

Net Assets

Up

$281,442

Up $20,887 (+8.0%) from 2021

Liabilities

Down

$403,162

Down $342,490 (-46%) from 2021

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin47th percentile

Revenue

Up

$447,827

Up $2,653 (+0.6%) from 2021

Expenses

Up

$426,940

Up $102,214 (+31%) from 2021

Net Income

Down

$20,887

Down $99,561 (-83%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2022

Assets$684,604
Liabilities$403,162
Net Assets$281,442
Open 2022 Filing

Operations Trend

Revenue Growth40th 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

2022

Revenue$447,827
Expenses$426,940
Net Income$20,887
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 13, 2023
Return Version
2022v5.0
Gross Receipts
$833,256
Mission and Program Overview

Mission

Child Care provider and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,160$440,536▲ $354,376
Rtn Earn Endowment Incm Other Fnds$260,555$281,442▲ $20,887
Receivables From Officers Etc$525,336$163,256▼ $362,080
Other Notes and Loans Receivable, Net-$62,879-
Land, Buildings, and Equipment, Net$393,911$17,133▼ $376,778
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$1,006,207$684,604▼ $321,603
Other Assets Total$800$800→ $0
Liabilities
Unsecured Notes Loans Payable$400,000$385,088▼ $14,912
Mortgage Notes Payable Secured by Investment Property$328,835--
Other Liabilities$7,827$10,507▲ $2,680
Accounts Payable and Accrued Expenses$8,990$7,567▼ $1,423
Total Liabilities$745,652$403,162▼ $342,490
Net Assets / Fund Balance
Total Net Assets Fund Balance$260,555$281,442▲ $20,887
Total Liabilities and Net Assets / Fund Balance$1,006,207$684,604▼ $321,603

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,981$8,619$24,600
Equipment$1,152$13,001$14,153
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jillian RowePresidentFT$91,000$91,000
Jermesha PattersonDirectorFT$5,908$5,908

Board Members and Trustees

NameTitle
Tameika RoweDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$95,518
Program Service Revenue
$418,321
Investment Income
$-66,012
Other Revenue
$0
Change in Net Assets
$20,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,228
Other Expenses$171,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,112--$140,112
Current Officers, Directors, Trustees, and Key Employees$28,658$68,250-$96,908
Office Expenses$65,019$9,578-$74,597
Occupancy$52,602--$52,602
Payroll Taxes$12,987$5,221-$18,208
Travel$14,909--$14,909
Depreciation Depletion-$8,378-$8,378
Interest$8,108--$8,108
Insurance$1,837$2,371-$4,208
Fees for Services Accounting-$3,000-$3,000
Other Expenses$3,317$226-$226
Total Functional Expenses$327,549$99,391$0$426,940
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$525,336$163,256▼ $362,080
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/P Phoenix funding$9,777
Payroll taxes$730
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, Section A, Line 2

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

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“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
2023-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jillian Rowe
Formed
2014
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
0
Employees
15

Preparer

Firm
Kdk Accountancy Corporation
Address
555 WINDERLEY PL STE 114, MAITLAND, FL 32751
Preparer
Bernard Kiesel
Phone
4076771040
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Pers Loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0525336
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0163256
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, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01006207
IRS990/TotalAssetsEOYAmt0684604
IRS990/TotalAssetsGrp/BOYAmt01006207
IRS990/TotalAssetsGrp/EOYAmt0684604
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt095518
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099391
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0327549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0426940
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0745652
IRS990/TotalLiabilitiesEOYAmt0403162
IRS990/TotalLiabilitiesGrp/BOYAmt0745652
IRS990/TotalLiabilitiesGrp/EOYAmt0403162
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0260555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281442
IRS990/TotalProgramServiceExpensesAmt0327549
IRS990/TotalProgramServiceRevenueAmt0418321
IRS990/TotalReportableCompFromOrgAmt096908
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0352309
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0447827
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01006207
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0684604
IRS990/TravelGrp/ProgramServicesAmt014909
IRS990/TravelGrp/TotalAmt014909
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0400000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0385088
IRS990/USAddress/AddressLine1Txt0636 N Wymore Road
IRS990/USAddress/CityNm0Winter Park
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032789
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jillian Rowe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-13
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/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02023-06-13T14:04:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jillian
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Rowe
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$684,604
Liabilities
$403,162
Net assets
$281,442
Revenue
$447,827
Expenses
$426,940
Net income
$20,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$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
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