Civic Intelligence

Atg Learning Academy

990 • Fiscal year 2013 • EIN 30-0323892

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 11, 2014

955 Louis Drive18974

(267) 803-1751

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.39x

Higher debt load relative to assets than 78% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

72nd percentile

0.20x

Higher debt load relative to revenue than 72% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

65th percentile

9.8%

Higher net margin than 65% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$79,100

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$400,638

Down $52,523 (-12%) from 2012

Net Assets

Down

$243,166

Down $14,240 (-5.5%) from 2012

Liabilities

Down

$157,472

Down $38,283 (-20%) from 2012

Revenue

$768,567

No earlier filing loaded for comparison.

Expenses

Down

$693,494

Down $137,413 (-17%) from 2012

Net Income

$75,073

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $447,744Liabilities 2011: $176,715Net Assets 2011: $271,0292011Assets 2012: $453,161Liabilities 2012: $195,755Net Assets 2012: $257,4062012Assets 2013: $400,638Liabilities 2013: $157,472Net Assets 2013: $243,1662013Assets 2015: $396,774Liabilities 2015: $399,013Net Assets 2015: -$2,2392015Assets 2016: $369,301Liabilities 2016: $406,127Net Assets 2016: -$36,8262016Assets 2017: $269,482Liabilities 2017: $259,126Net Assets 2017: $10,3562017Assets 2018: $184,880Liabilities 2018: $200,939Net Assets 2018: -$16,0592018Assets 2021: $583,619Liabilities 2021: $764,748Net Assets 2021: -$181,1292021Assets 2022: $164,836Liabilities 2022: $525,658Net Assets 2022: -$360,8222022Assets 2023: $310,891Liabilities 2023: $760,274Net Assets 2023: -$449,3832023

Highlighted filing

2013

Assets$400,638
Liabilities$157,472
Net Assets$243,166

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,176,8792011Expenses 2012: $830,9072012Revenue 2013: $768,567Expenses 2013: $693,494Net Income 2013: $75,0732013Revenue 2015: $582,668Expenses 2015: $703,024Net Income 2015: -$120,3562015Revenue 2016: $549,786Expenses 2016: $587,605Net Income 2016: -$37,8192016Revenue 2017: $616,677Expenses 2017: $603,102Net Income 2017: $13,5752017Revenue 2018: $681,484Expenses 2018: $719,272Net Income 2018: -$37,7882018Revenue 2021: $544,478Expenses 2021: $745,351Net Income 2021: -$200,8732021Revenue 2022: $308,490Expenses 2022: $488,184Net Income 2022: -$179,6942022Revenue 2023: $260,722Expenses 2023: $349,283Net Income 2023: -$88,5612023

Highlighted filing

2013

Revenue$768,567
Expenses$693,494
Net Income$75,073
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 11, 2014
Return Version
2013v3.1
Gross Receipts
$768,567
Mission and Program Overview

Mission

The mission of atg learning academy, inc. Is to provide education opportunities to students who are unable to be educated in a typical environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$137,217$200,828▲ $63,611
Accounts Receivable$178,705$171,068▼ $7,637
Loans From Officers Directors$81,429$53,315▼ $28,114
Land, Buildings, and Equipment, Net$40,146$28,639▼ $11,507
Savings and Temporary Cash Investments$97,093$103▼ $96,990
Total Assets$453,161$400,638▼ $52,523
Liabilities
Other Liabilities$86,383$68,454▼ $17,929
Deferred Revenue$26,940$35,033▲ $8,093
Accounts Payable and Accrued Expenses$1,003$670▼ $333
Total Liabilities$195,755$157,472▼ $38,283
Net Assets / Fund Balance
Unrestricted Net Assets$257,406$243,166▼ $14,240
Total Net Assets Fund Balance$257,406$243,166▼ $14,240
Total Liabilities and Net Assets / Fund Balance$453,161$400,638▼ $52,523

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,131$50,972$70,103
Leasehold Improvements$9,508$995$10,503
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen SmooklerPresidentFT$79,100$79,100

Board Members and Trustees

NameTitle
Fred WeissBoard Member
Marc BrownsteinBoard Member
SEAN O'BRIENBoard Member
Shelley BrownsteinBoard Member
Eugene SupleeSecretary
Deborah OakleyTreasurer
John OakleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$141,680
Program Service Revenue
$626,830
Investment Income
$57
Other Revenue
$0
All Other Contributions
$141,680
Change in Net Assets
$75,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$353,379
Other Expenses$340,115
Total Fundraising Expense$2,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,044$63,529-$229,573
Occupancy$120,697--$120,697
Current Officers, Directors, Trustees, and Key Employees-$79,100-$79,100
Payroll Taxes$19,124$16,427-$35,551
Fees for Services Other-$24,091-$24,091
Office Expenses-$14,389-$14,389
Other Expenses$32,690$14,318-$14,318
Depreciation Depletion$13,884--$13,884
Fees for Services Accounting-$9,793-$9,793
Other Employee Benefits$9,155--$9,155
All Other Expenses$3,497-$2,535$6,032
Advertising-$3,074-$3,074
Travel-$904-$904
Interest-$243-$243
Fees for Services Legal-$45-$45
Insurance$-2,046$1,806-$-240
Total Functional Expenses$440,747$250,212$2,535$693,494
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
Loans from Officers, Directors, Trustees, and Key Employees$81,429$53,315▼ $28,114
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$59,160
Capital Leases$9,294
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Governing documents and conflict of interest documents were not made available. Financial statements are available on guidestar.org website.

Filing and Contact Details

Filer

EIN
30-0323892
Phone
2678031751

Signing Officer

Name
Kathleen Smookler
Title
President
Phone
2678031751
Signed
2014-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Smookler
Formed
2005
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
0
Employees
16

Preparer

Preparer
Linda a Scafiro CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Atg learning academy (atg) is an approved private academic school offering elementary education, secondary educatiion including special education elementary grades, secondary education for learning disabled; without concern for race, creed, or religion. Atg seeks to expand, increase, and continuously improve its services of providing opportunity/experience of education at the students' level of ability by allowing development of their true potential in a supportive/non-judgemental environment. Atg is offering a new program called arrowsmith. Arrowsmith aims to repair learning disabilities instead of remediating them.

Form 990, Part XI, Line 9

Net assets released from restriction 89,313

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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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IRS990/ProgSrvcAccomActy3Grp/Desc0ATG LEARNING ACADEMY (ATG)IS AN APPROVED PRIVATE ACADEMIC SCHOOL OFFERING ELEMENTARY EDUCATION, SECONDARY EDUCATION INCLUDING SPECIAL EDUCATION ELEMENTARY GRADES, SECONDARY EDUCATION FOR LEARNING DISABLED; WITHOUT CONCERN FOR RACE, CREED, OR RELIGION. ATG SEEKS TO EXPAND, INCREASE, AND CONTINUOUSLY IMPROVE ITS SERVICES OF PROVIDING OPPORTUNITY/EXPERIENCE OF EDUCATION AT THE STUDENTS' LEVEL OF ABILITY BY ALLOWING DEVELOPMENT OF THEIR TRUE POTENTIAL IN A SUPPORTIVE/NON-JUDGEMENTAL ENVIRONMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ATG LEARNING ACADEMY (ATG) IS AN APPROVED PRIVATE ACADEMIC SCHOOL OFFERING ELEMENTARY EDUCATION, SECONDARY EDUCATIION INCLUDING SPECIAL EDUCATION ELEMENTARY GRADES, SECONDARY EDUCATION FOR LEARNING DISABLED; WITHOUT CONCERN FOR RACE, CREED, OR RELIGION. ATG SEEKS TO EXPAND, INCREASE, AND CONTINUOUSLY IMPROVE ITS SERVICES OF PROVIDING OPPORTUNITY/EXPERIENCE OF EDUCATION AT THE STUDENTS' LEVEL OF ABILITY BY ALLOWING DEVELOPMENT OF THEIR TRUE POTENTIAL IN A SUPPORTIVE/NON-JUDGEMENTAL ENVIRONMENT. ATG IS OFFERING A NEW PROGRAM CALLED ARROWSMITH. ARROWSMITH AIMS TO REPAIR LEARNING DISABILITIES INSTEAD OF REMEDIATING THEM.
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0995
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010503
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt059160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19294
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028639
IRS990ScheduleD/TotalLiabilityAmt068454
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ATG MAINTAINS PUBLICATIONS DESCRIBING ACTIVITIES FOR PUBLIC INSPECTION AND ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt027714
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt125601
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt028167
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt129000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KATHLEEN SMOOKLER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DEBORAH OAKLEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt053315
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ATG LEARNING ACADEMY (ATG) IS AN APPROVED PRIVATE ACADEMIC SCHOOL OFFERING ELEMENTARY EDUCATION, SECONDARY EDUCATIION INCLUDING SPECIAL EDUCATION ELEMENTARY GRADES, SECONDARY EDUCATION FOR LEARNING DISABLED; WITHOUT CONCERN FOR RACE, CREED, OR RELIGION. ATG SEEKS TO EXPAND, INCREASE, AND CONTINUOUSLY IMPROVE ITS SERVICES OF PROVIDING OPPORTUNITY/EXPERIENCE OF EDUCATION AT THE STUDENTS' LEVEL OF ABILITY BY ALLOWING DEVELOPMENT OF THEIR TRUE POTENTIAL IN A SUPPORTIVE/NON-JUDGEMENTAL ENVIRONMENT. ATG IS OFFERING A NEW PROGRAM CALLED ARROWSMITH. ARROWSMITH AIMS TO REPAIR LEARNING DISABILITIES INSTEAD OF REMEDIATING THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND CONFLICT OF INTEREST DOCUMENTS WERE NOT MADE AVAILABLE. FINANCIAL STATEMENTS ARE AVAILABLE ON GUIDESTAR.ORG WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NET ASSETS RELEASED FROM RESTRICTION 89,313
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0453161
IRS990/TotalAssetsEOYAmt0400638
IRS990/TotalAssetsGrp/BOYAmt0453161
IRS990/TotalAssetsGrp/EOYAmt0400638
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0141680
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02535
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0250212
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0440747
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693494
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0195755
IRS990/TotalLiabilitiesEOYAmt0157472
IRS990/TotalLiabilitiesGrp/BOYAmt0195755
IRS990/TotalLiabilitiesGrp/EOYAmt0157472
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0257406
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243166
IRS990/TotalProgramServiceExpensesAmt0440747
IRS990/TotalProgramServiceRevenueAmt0626830
IRS990/TotalReportableCompFromOrgAmt079100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0626887
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0768567
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453161
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0400638
IRS990/TravelGrp/ManagementAndGeneralAmt0904
IRS990/TravelGrp/TotalAmt0904
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0257406
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0243166
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10955 LOUIS DRIVE
IRS990/USAddress/City0WARMINSTER
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018974
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0ATGLEARNINGACADEMY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN SMOOKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02678031751
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10ATG LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0ATGL
ReturnHeader/Filer/EIN0300323892
ReturnHeader/Filer/PhoneNum02678031751
ReturnHeader/Filer/USAddress/AddressLine10955 LOUIS DRIVE
ReturnHeader/Filer/USAddress/City0WARMINSTER
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode018974
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263838358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BRINKER SIMPSON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10940 W SPROUL RD STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0190641211
ReturnHeader/PreparerPersonGrp/PhoneNum06105445900
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA A SCAFIRO CPA
ReturnHeader/ReturnTs02014-08-14T09:39:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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