Civic Intelligence

Higher Learning Development Center Inc.

990 • Fiscal year 2023 • EIN 27-3666766

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 16, 2024

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

86th percentile

0.47x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.59x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$127,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

76th percentile

22%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

48%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$832,891

Up $148,287 (+22%) from 2022

Net Assets

Up

$442,201

Up $160,759 (+57%) from 2022

Liabilities

Down

$390,690

Down $12,472 (-3.1%) from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin77th percentile

Revenue

Up

$662,410

Up $214,583 (+48%) from 2022

Expenses

Up

$501,651

Up $74,711 (+17%) from 2022

Net Income

Up

$160,759

Up $139,872 (+670%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth76th 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: $281,4422022Assets 2023: $832,891Liabilities 2023: $390,690Net Assets 2023: $442,2012023

Highlighted filing

2023

Assets$832,891
Liabilities$390,690
Net Assets$442,201
Open 2023 Filing

Operations Trend

Revenue Growth81st percentile

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

$800K$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: $20,8872022Revenue 2023: $662,410Expenses 2023: $501,651Net Income 2023: $160,7592023

Highlighted filing

2023

Revenue$662,410
Expenses$501,651
Net Income$160,759
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 16, 2024
Return Version
2023v5.1
Gross Receipts
$662,416
Mission and Program Overview

Mission

Child Care provider and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$440,536$550,530▲ $109,994
Rtn Earn Endowment Incm Other Fnds$281,442$442,201▲ $160,759
Receivables From Officers Etc$163,256$203,775▲ $40,519
Other Notes and Loans Receivable, Net$62,879$57,314▼ $5,565
Land, Buildings, and Equipment, Net$17,133$17,426▲ $293
Prepaid Expenses and Deferred Charges-$3,046-
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-
Total Assets$684,604$832,891▲ $148,287
Other Assets Total$800$800→ $0
Liabilities
Unsecured Notes Loans Payable$385,088$379,577▼ $5,511
Other Liabilities$10,507$11,113▲ $606
Accounts Payable and Accrued Expenses$7,567--
Total Liabilities$403,162$390,690▼ $12,472
Net Assets / Fund Balance
Total Net Assets Fund Balance$281,442$442,201▲ $160,759
Total Liabilities and Net Assets / Fund Balance$684,604$832,891▲ $148,287

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,405$15,142$27,547
Equipment$5,021$14,544$19,565
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jillian RowePresidentFT$127,000$127,000
Jermesha PattersonDirectorFT$6,595$6,595
Revenue and Support

Revenue Composition

Contributions and Grants
$125,263
Program Service Revenue
$537,153
Investment Income
$-6
Other Revenue
$0
All Other Contributions
$125,263
Change in Net Assets
$160,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$294,351
Other Expenses$207,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,035--$146,035
Current Officers, Directors, Trustees, and Key Employees$31,750$95,250-$127,000
Office Expenses$65,622$8,354-$73,976
Occupancy$68,527--$68,527
Payroll Taxes$13,681$7,292-$20,973
Interest$14,244--$14,244
Travel$11,654--$11,654
Depreciation Depletion-$8,060-$8,060
Insurance$2,268$5,086-$7,354
Fees for Services Legal-$4,350-$4,350
Fees for Services Accounting-$3,600-$3,600
Advertising$1,042--$1,042
Other Employee Benefits-$343-$343
Other Expenses$2,667$34-$34
Total Functional Expenses$366,890$134,761$0$501,651
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$163,256$203,775▲ $40,519
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/P Phoenix funding$7,604
Payroll taxes$3,507
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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: 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
2024-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jillian Rowe
Formed
2014
Legal Domicile
Fl
Voting Board Members
2
Independent Board Members
0
Employees
21

Preparer

Firm
Kdk Accountancy Corporation
Address
555 WINDERLEY PL STE 114, MAITLAND, FL 32751
Preparer
Bernard Kiesel
Phone
4076771040
Raw XML Appendix388 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07567
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Child Care provider and education.
IRS990/AdvertisingGrp/ProgramServicesAmt01042
IRS990/AdvertisingGrp/TotalAmt01042
IRS990/AllOtherContributionsAmt0125263
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jillian Rowe
IRS990/BooksInCareOfDetail/PhoneNum03219454766
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0636 N Wymore Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0Winter Park
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032789
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0440536
IRS990/CashNonInterestBearingGrp/EOYAmt0550530
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt095250
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt031750
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0127000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0125263
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-6
IRS990/CYOtherExpensesAmt0207300
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0537153
IRS990/CYRevenuesLessExpensesAmt0160759
IRS990/CYSalariesCompEmpBnftPaidAmt0294351
IRS990/CYTotalExpensesAmt0501651
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0662410
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08060
IRS990/DepreciationDepletionGrp/TotalAmt08060
IRS990/Desc0Child care provider and education.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0366890
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03600
IRS990/FeesForServicesAccountingGrp/TotalAmt03600
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04350
IRS990/FeesForServicesLegalGrp/TotalAmt04350
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0Jillian Rowe
IRS990/Form990PartVIISectionAGrp/PersonNm1Jermesha Patterson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0127000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16595
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-6
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantAmt0125263
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0662416
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt05086
IRS990/InsuranceGrp/ProgramServicesAmt02268
IRS990/InsuranceGrp/TotalAmt07354
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt014244
IRS990/InterestGrp/TotalAmt014244
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029686
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017133
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017426
IRS990/LandBldgEquipCostOrOtherBssAmt047112
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06
IRS990/LoanOutstandingInd0true
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Child Care provider and education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0281442
IRS990/NetAssetsOrFundBalancesEOYAmt0442201
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-6
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt068527
IRS990/OccupancyGrp/TotalAmt068527
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08354
IRS990/OfficeExpensesGrp/ProgramServicesAmt065622
IRS990/OfficeExpensesGrp/TotalAmt073976
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0800
IRS990/OtherAssetsTotalGrp/EOYAmt0800
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0343
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0343
IRS990/OtherExpensesGrp/Desc0Family Therapy required
IRS990/OtherExpensesGrp/Desc1IRS Taxes additional due
IRS990/OtherExpensesGrp/Desc2Penalties
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02392
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt134
IRS990/OtherExpensesGrp/ProgramServicesAmt09400
IRS990/OtherExpensesGrp/ProgramServicesAmt12667
IRS990/OtherExpensesGrp/TotalAmt09400
IRS990/OtherExpensesGrp/TotalAmt12667
IRS990/OtherExpensesGrp/TotalAmt22392
IRS990/OtherExpensesGrp/TotalAmt334
IRS990/OtherLiabilitiesGrp/BOYAmt010507
IRS990/OtherLiabilitiesGrp/EOYAmt011113
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146035
IRS990/OtherSalariesAndWagesGrp/TotalAmt0146035
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt062879
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt057314
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07292
IRS990/PayrollTaxesGrp/ProgramServicesAmt013681
IRS990/PayrollTaxesGrp/TotalAmt020973
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03046
IRS990/PrincipalOfficerNm0Jillian Rowe
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Food
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028016
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1509137
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1509137
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt095518
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-66012
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0171712
IRS990/PYProgramServiceRevenueAmt0418321
IRS990/PYRevenuesLessExpensesAmt020887
IRS990/PYSalariesCompEmpBnftPaidAmt0255228
IRS990/PYTotalExpensesAmt0426940
IRS990/PYTotalRevenueAmt0447827
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0163256
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0203775
IRS990/ReconcilationRevenueExpnssAmt0160759
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0537153
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0281442
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0442201
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014544
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019565
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012405
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015142
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027547
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0N/P Phoenix funding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017426
IRS990ScheduleD/TotalLiabilityAmt011113
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Organizations non-discrimination policy is published in parent and Employee handbooks
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14-C program supplements some of the tuition fees and food cost reimbursement. Also, 4-C and state programs offered grants for daycare facilities.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
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/BalanceDueAmt0203775
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Pers Loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0163256
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Jillian Rowe
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0203775
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family relationship: 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/TotalAssetsBOYAmt0684604
IRS990/TotalAssetsEOYAmt0832891
IRS990/TotalAssetsGrp/BOYAmt0684604
IRS990/TotalAssetsGrp/EOYAmt0832891
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0125263
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0134761
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366890
IRS990/TotalFunctionalExpensesGrp/TotalAmt0501651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0403162
IRS990/TotalLiabilitiesEOYAmt0390690
IRS990/TotalLiabilitiesGrp/BOYAmt0403162
IRS990/TotalLiabilitiesGrp/EOYAmt0390690
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0281442
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442201
IRS990/TotalProgramServiceExpensesAmt0366890
IRS990/TotalProgramServiceRevenueAmt0537153
IRS990/TotalReportableCompFromOrgAmt0133595
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0537147
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0662410
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0684604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0832891
IRS990/TravelGrp/ProgramServicesAmt011654
IRS990/TravelGrp/TotalAmt011654
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0385088
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0379577
IRS990/USAddress/AddressLine1Txt0636 N Wymore Road
IRS990/USAddress/CityNm0Winter Park
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032789
IRS990/VotingMembersGoverningBodyCnt02
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/SignatureDt02024-07-16
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/ReturnTs02024-07-16T05:53:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jillian
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Rowe
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$832,891
Liabilities
$390,690
Net assets
$442,201
Revenue
$662,410
Expenses
$501,651
Net income
$160,759
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.39$0.44$0.66$0.50$0.16
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
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