Civic Intelligence

Emma Jewel Charter School

EIN 27-4427509 • 501(c)3 • Cocoa, FL

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Profile

The mission of emma jewel charter school is to instill within each child a passion for learning and a strong desire to nurture their family members, friends and their community.

705 Blake AvenueCocoa, FL 32922

www.emmajewelcharter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

28th percentile

-5.5%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-1.0%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$2,092,932

Down $278,633 (-12%) from 2022

Liabilities

Down

$347,345

Down $155,746 (-31%) from 2022

Net Assets

Down

$1,745,587

Down $122,887 (-6.6%) from 2022

Operations
Liabilities / Revenue49th percentileNet Margin28th percentile

Revenue

Up

$4,921,877

Up $549,976 (+13%) from 2022

Expenses

Up

$5,191,156

Up $1,079,159 (+26%) from 2022

Net Income

Down

-$269,279

Down $529,183 (-204%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2018: $1,257,162Liabilities 2018: $252,050Net Assets 2018: $1,005,1122018Assets 2019: $1,634,186Liabilities 2019: $588,968Net Assets 2019: $1,045,2182019Assets 2020: $1,917,222Liabilities 2020: $888,876Net Assets 2020: $1,028,3462020Assets 2021: $2,267,230Liabilities 2021: $658,660Net Assets 2021: $1,608,5702021Assets 2022: $2,371,565Liabilities 2022: $503,091Net Assets 2022: $1,868,4742022Assets 2025: $2,092,932Liabilities 2025: $347,345Net Assets 2025: $1,745,5872025

Highlighted filing

2025

Assets$2,092,932
Liabilities$347,345
Net Assets$1,745,587
Open 2025 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $3,299,937Expenses 2018: $3,038,762Net Income 2018: $261,1752018Revenue 2019: $3,497,413Expenses 2019: $3,457,307Net Income 2019: $40,1062019Revenue 2020: $3,569,819Expenses 2020: $3,586,691Net Income 2020: -$16,8722020Revenue 2021: $4,604,675Expenses 2021: $4,024,451Net Income 2021: $580,2242021Revenue 2022: $4,371,901Expenses 2022: $4,111,997Net Income 2022: $259,9042022Revenue 2025: $4,921,877Expenses 2025: $5,191,156Net Income 2025: -$269,2792025

Highlighted filing

2025

Revenue$4,921,877
Expenses$5,191,156
Net Income-$269,279
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,092,932
Liabilities
$347,345
Net assets
$1,745,587
Revenue
$4,921,877
Expenses
$5,191,156
Net income
-$269,279
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.35$1.75$4.92$5.19$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.50$1.87$4.37$4.11$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.66$1.61$4.60$4.02$0.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.89$1.03$3.57$3.59$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.59$1.05$3.50$3.46$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.25$1.01$3.30$3.04$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 4, 2025
Return Version
2024v5.0
Gross Receipts
$4,921,877
Mission and Program Overview

Mission

The mission of emma jewel charter school is to instill within each child a passion for learning and a strong desire to nurture their family members, friends and their community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,040,959$1,857,236▼ $183,723
Pd in Cap Srpls Land Bldg Eqp Fund$1,897,969$1,742,168▼ $155,801
Accounts Receivable$130,894$185,148▲ $54,254
Prepaid Expenses and Deferred Charges$7,696$19,167▲ $11,471
Cash and Non-Interest-Bearing Accounts$169,689$15,870▼ $153,819
Rtn Earn Endowment Incm Other Fnds$116,897$3,419▼ $113,478
Total Assets$2,364,749$2,092,932▼ $271,817
Other Assets Total$15,511$15,511→ $0
Liabilities
Accounts Payable and Accrued Expenses$206,893$232,277▲ $25,384
Unsecured Notes Loans Payable$142,990$115,068▼ $27,922
Total Liabilities$349,883$347,345▼ $2,538
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,014,866$1,745,587▼ $269,279
Total Liabilities and Net Assets / Fund Balance$2,364,749$2,092,932▼ $271,817

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,678,998$640,883$2,319,881
Equipment$74,071$468,842$542,913
Other Land Buildings$104,167$239,094$343,261
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Reginald JonesVice-chair
Alton EdmondBoard Member
Ross WhitleyBoard Member
Lacy BusseySecretary
Phillip HolderTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dixon Technologies-4270 DOW ROAD, Melbourne, FL 32926$192,597
Revenue and Support

Revenue Composition

Contributions and Grants
$845,027
Program Service Revenue
$3,523,617
Investment Income
$13
Other Revenue
$553,220
All Other Contributions
$51,716
Change in Net Assets
$-269,279

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,921,877
Total Revenue per Audited Statements
$4,921,877
Total Revenue per Form 990
$4,921,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,191,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$735,591$183,900-$919,491
Insurance$329,599$58,165-$387,764
Other Expenses$218,637$54,659-$273,296
Depreciation Depletion$185,647$32,761-$218,408
Fees for Services Management$76,048$19,012-$95,060
Information Technology$71,655$17,914-$89,569
Office Expenses$46,680$11,670-$58,350
Travel$47,791$5,310-$53,101
Occupancy$32,008$5,648-$37,656
Fees for Services Other$20,506$5,127-$25,633
Advertising$19,446$4,862-$24,308
Interest$5,506$1,376-$6,882
Fees for Services Legal$1,514$378-$1,892
Total Functional Expenses$4,190,425$1,000,731$0$5,191,156

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,191,156
Total Expenses per Audited Statements$5,191,156
Total Expenses per Form 990$5,191,156
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 was provided to board members for approval prior to filing with the irs. Preparer provided contact information to board members and was available for questions.”

Form 990, Page 6, Part VI, Line 12C

“Any conflict of interest that may arise is first disussed amongst the board of governance and if conflict is not resolved, it is reported in the annual accountability report.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the executive director is discussed amongst the board of directors and is approved after reviewing comparability data.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for officers or key employeers is discussed amongst the board of directors and is approved after reviewing comparability data.”

Form 990, Page 6, Part VI, Line 19

“Books are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Emma Jewel Charter School
EIN
27-4427509
Phone
3216345462
Address
705 BLAKE AVENUE, COCOA, FL 32922

Signing Officer

Name
Thomas Cole
Title
Principal
Phone
3216345462
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Cole
Formed
2012
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
55
Volunteers
20

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Employee benefits 163,454 40,864 0 repairs & maintenance 151,967 37,992 0 transportation 129,367 32,342 0 security 65,040 16,260 0 equipment 50,384 12,596 0 management services 42,542 10,636 0 retirement 36,788 9,197 0 transfers in 26,643 6,661 0 telephone 26,553 6,638 0 public utilities services 25,627 6,407 0 textbooks 24,175 6,044 0 dues & subscriptions 9,505 2,376 0 field trip expenses 6,582 1,646 0 mscellaneous 2,033 508 0 year book sales 1,284 321 0 bank fees 290 73 0 transfers out -26,643 -6,661 0 total 735,591 183,900 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The school qualifies as a tax-exempt organization under internal revenue code section 501(c)(3), and is therefore, exempt from income taxes. Accordingly, no tax provision has been made in the accompanying financial statements. Additionally, no uncertain tax positions have been made requiring disclosure in the related notes to the financial statements. The school's income tax returns for 2022, 2023, and 2024 are subject to examination by tax authorities, and may change upon examination.”

Raw XML AppendixShowing 400 of 429 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS THEREFORE, EXEMPT FROM INCOME TAXES. ACCORDINGLY, NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, NO UNCERTAIN TAX POSITIONS HAVE BEEN MADE REQUIRING DISCLOSURE IN THE RELATED NOTES TO THE FINANCIAL STATEMENTS. THE SCHOOL'S INCOME TAX RETURNS FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PROVIDED TO BOARD MEMBERS FOR APPROVAL PRIOR TO FILING WITH THE IRS. PREPARER PROVIDED CONTACT INFORMATION TO BOARD MEMBERS AND WAS AVAILABLE FOR QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY CONFLICT OF INTEREST THAT MAY ARISE IS FIRST DISUSSED AMONGST THE BOARD OF GOVERNANCE AND IF CONFLICT IS NOT RESOLVED, IT IS REPORTED IN THE ANNUAL ACCOUNTABILITY REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AMONGST THE BOARD OF DIRECTORS AND IS APPROVED AFTER REVIEWING COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR OFFICERS OR KEY EMPLOYEERS IS DISCUSSED AMONGST THE BOARD OF DIRECTORS AND IS APPROVED AFTER REVIEWING COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOKS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMPLOYEE BENEFITS 163,454 40,864 0 REPAIRS & MAINTENANCE 151,967 37,992 0 TRANSPORTATION 129,367 32,342 0 SECURITY 65,040 16,260 0 EQUIPMENT 50,384 12,596 0 MANAGEMENT SERVICES 42,542 10,636 0 RETIREMENT 36,788 9,197 0 TRANSFERS IN 26,643 6,661 0 TELEPHONE 26,553 6,638 0 PUBLIC UTILITIES SERVICES 25,627 6,407 0 TEXTBOOKS 24,175 6,044 0 DUES & SUBSCRIPTIONS 9,505 2,376 0 FIELD TRIP EXPENSES 6,582 1,646 0 MSCELLANEOUS 2,033 508 0 YEAR BOOK SALES 1,284 321 0 BANK FEES 290 73 0 TRANSFERS OUT -26,643 -6,661 0 TOTAL 735,591 183,900 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02700 JUDGE FRAN JAMIESON WAY
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