Civic Intelligence

Higher Learning Development Center Inc.

990 • Fiscal year 2024 • EIN 27-3666766

Jan 01, 2024 to Dec 31, 2024 • Filed on May 14, 2025

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

87th percentile

0.50x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.75x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$130,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 26.1% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-9.8%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$750,947

Up $66,343 (+9.7%) from 2022

Net Assets

Up

$378,573

Up $97,131 (+35%) from 2022

Liabilities

Down

$372,374

Down $30,788 (-7.6%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin20th percentile

Revenue

Up

$498,720

Up $50,893 (+11%) from 2022

Expenses

Up

$562,348

Up $135,408 (+32%) from 2022

Net Income

Down

-$63,628

Down $84,515 (-405%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth18th 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 2024: $750,947Liabilities 2024: $372,374Net Assets 2024: $378,5732024

Highlighted filing

2024

Assets$750,947
Liabilities$372,374
Net Assets$378,573
Open 2024 Filing

Operations Trend

Revenue Growth13th 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: $20,8872022Revenue 2024: $498,720Expenses 2024: $562,348Net Income 2024: -$63,6282024

Highlighted filing

2024

Revenue$498,720
Expenses$562,348
Net Income-$63,628
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$498,720
Mission and Program Overview

Mission

Child Care provider and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$442,201$378,573▼ $63,628
Savings and Temporary Cash Investments-$350,000-
Receivables From Officers Etc$203,775$254,986▲ $51,211
Other Notes and Loans Receivable, Net$57,314$88,485▲ $31,171
Cash and Non-Interest-Bearing Accounts$550,530$36,339▼ $514,191
Land, Buildings, and Equipment, Net$17,426$15,100▼ $2,326
Prepaid Expenses and Deferred Charges$3,046$5,236▲ $2,190
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$832,891$750,947▼ $81,944
Other Assets Total$800$801▲ $1
Liabilities
Unsecured Notes Loans Payable$379,577$366,644▼ $12,933
Other Liabilities$11,113$5,730▼ $5,383
Total Liabilities$390,690$372,374▼ $18,316
Net Assets / Fund Balance
Total Net Assets Fund Balance$442,201$378,573▼ $63,628
Total Liabilities and Net Assets / Fund Balance$832,891$750,947▼ $81,944

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,835$18,339$26,174
Equipment$7,265$10,074$17,339
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jillian RowePresidentFT$130,000$130,000

Board Members and Trustees

NameTitle
Jermesha PattersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$498,720
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-63,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$378,254
Other Expenses$184,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,820--$220,820
Current Officers, Directors, Trustees, and Key Employees$32,500$97,500-$130,000
Office Expenses$65,096$6,837-$71,933
Occupancy$51,233--$51,233
Payroll Taxes$19,432$7,495-$26,927
Fees for Services Other$18,883--$18,883
Interest$10,435--$10,435
Depreciation Depletion-$7,648-$7,648
Fees for Services Legal-$7,415-$7,415
Insurance$1,244$4,884-$6,128
Travel$5,826--$5,826
Fees for Services Accounting-$3,600-$3,600
Other Employee Benefits-$507-$507
Other Expenses-$124-$124
Advertising$107--$107
Total Functional Expenses$425,576$136,772$0$562,348
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$203,775$254,986▲ $51,211
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/P Phoenix funding$5,432
Payroll taxes$298
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
2025-05-14
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
16

Preparer

Firm
KDKVirtus
Address
555 WINDERLEY PL STE 114, MAITLAND, FL 32751
Preparer
Colin S Murphy
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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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/TotalAssetsBOYAmt0832891
IRS990/TotalAssetsEOYAmt0750947
IRS990/TotalAssetsGrp/BOYAmt0832891
IRS990/TotalAssetsGrp/EOYAmt0750947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136772
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0425576
IRS990/TotalFunctionalExpensesGrp/TotalAmt0562348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0390690
IRS990/TotalLiabilitiesEOYAmt0372374
IRS990/TotalLiabilitiesGrp/BOYAmt0390690
IRS990/TotalLiabilitiesGrp/EOYAmt0372374
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0442201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0378573
IRS990/TotalProgramServiceExpensesAmt0425576
IRS990/TotalProgramServiceRevenueAmt0498720
IRS990/TotalReportableCompFromOrgAmt0130000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0498720
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0498720
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0832891
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0750947
IRS990/TravelGrp/ProgramServicesAmt05826
IRS990/TravelGrp/TotalAmt05826
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0379577
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0366644
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jillian Rowe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
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/PreparerFirmEIN0811273018
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KDKVirtus
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/PreparerPersonNm0Colin S Murphy
ReturnHeader/ReturnTs02025-05-14T13:16:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$750,947
Liabilities
$372,374
Net assets
$378,573
Revenue
$498,720
Expenses
$562,348
Net income
-$63,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.37$0.38$0.50$0.56$0.06
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