Civic Intelligence

Connected Learning Alliance

990 • Fiscal year 2022 • EIN 30-0976576

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

27622 Vista DE DonsDana Point, CA 92624

(323) 287-5580

Siviq Scores

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

Liabilities / Assets

78th percentile

0.36x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

74th percentile

23%

Higher net margin than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

85th percentile

$158,096

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

87th percentile

46%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-6.2%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$801,133

Up $253,953 (+46%) from 2021

Net Assets

Up

$512,744

Up $423,364 (+474%) from 2021

Liabilities

Down

$288,389

Down $169,411 (-37%) from 2021

Revenue

Down

$1,821,324

Down $119,371 (-6.2%) from 2021

Expenses

Down

$1,397,960

Down $892,658 (-39%) from 2021

Net Income

Up

$423,364

Up $773,287 (+221%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2017: $343,125Liabilities 2017: $14,613Net Assets 2017: $328,5122017Assets 2018: $453,150Liabilities 2018: $146,029Net Assets 2018: $307,1212018Assets 2019: $374,212Liabilities 2019: $143,744Net Assets 2019: $230,4682019Assets 2020: $1,161,523Liabilities 2020: $722,610Net Assets 2020: $438,9132020Assets 2021: $547,180Liabilities 2021: $457,800Net Assets 2021: $89,3802021Assets 2022: $801,133Liabilities 2022: $288,389Net Assets 2022: $512,7442022Assets 2023: $274,852Liabilities 2023: $344,792Net Assets 2023: -$69,9402023Assets 2024: $700,202Liabilities 2024: $52,253Net Assets 2024: $647,9492024

Highlighted filing

2022

Assets$801,133
Liabilities$288,389
Net Assets$512,744

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $768,734Expenses 2017: $440,222Net Income 2017: $328,5122017Revenue 2018: $637,778Expenses 2018: $628,268Net Income 2018: $9,5102018Revenue 2019: $470,673Expenses 2019: $669,322Net Income 2019: -$198,6492019Revenue 2020: $2,290,714Expenses 2020: $2,076,761Net Income 2020: $213,9532020Revenue 2021: $1,940,695Expenses 2021: $2,290,618Net Income 2021: -$349,9232021Revenue 2022: $1,821,324Expenses 2022: $1,397,960Net Income 2022: $423,3642022Revenue 2023: $631,834Expenses 2023: $1,214,518Net Income 2023: -$582,6842023Revenue 2024: $2,558,842Expenses 2024: $1,977,354Net Income 2024: $581,4882024

Highlighted filing

2022

Revenue$1,821,324
Expenses$1,397,960
Net Income$423,364
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,821,324
Mission and Program Overview

Mission

To provide online learning experiences and a community for children that foster creativity, problem solving, collaboration, and interest-driven learning.

To provide online learning experiences and a community for children that foster creativity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$89,380$512,744▲ $423,364
Accounts Receivable$3,600$426,536▲ $422,936
Cash and Non-Interest-Bearing Accounts$508,866$358,088▼ $150,778
Prepaid Expenses and Deferred Charges$34,221$15,620▼ $18,601
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$547,180$801,133▲ $253,953
Other Assets Total$493$889▲ $396
Liabilities
Deferred Revenue$292,284$210,926▼ $81,358
Unsecured Notes Loans Payable$105,715--
Accounts Payable and Accrued Expenses$53,903$73,597▲ $19,694
Other Liabilities$5,898$3,866▼ $2,032
Total Liabilities$457,800$288,389▼ $169,411
Net Assets / Fund Balance
Total Net Assets Fund Balance$89,380$512,744▲ $423,364
Total Liabilities and Net Assets / Fund Balance$547,180$801,133▲ $253,953

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$31,150$31,150
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald MillerChief Operating OfficerFT$147,692$10,404$158,096

Board Members and Trustees

NameTitle
Barak BerkowitzBoard Member
Joichi ItoBoard Member
Mizuko ItoExecutive Director
Katie Salen TekinbasChief Designer
Carina WongCurrent Officer
Janella WatsonCurrent Officer
Lili ChengCurrent Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,182,725
Program Service Revenue
$632,463
Investment Income
$0
Other Revenue
$6,136
All Other Contributions
$1,076,034
Change in Net Assets
$423,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,229,663
Other Expenses$168,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,037$281,305-$916,342
Current Officers, Directors, Trustees, and Key Employees$158,096--$158,096
Payroll Taxes$58,456$29,873-$88,329
Fees for Services Other$61,267$11,559-$72,826
Other Employee Benefits$21,132$35,265-$56,397
Fees for Services Accounting-$28,640-$28,640
Information Technology$6,564$6,430-$12,994
Conferences and Meetings$8,709$2,900-$11,609
Pension Plan Contributions$5,203$5,296-$10,499
Travel-$9,193-$9,193
Advertising$2,577$4,313-$6,890
Insurance-$6,812-$6,812
Interest-$970-$970
All Other Expenses$11$134-$145
Other Expenses$0$119-$119
Office Expenses-$10-$10
Total Functional Expenses$972,251$425,709$0$1,397,960
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Liability$3,866
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Joichi ito and mizuko ito are siblings.

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

A filed electronic copy was provided to the governing body and management of the not-for-profit organization.

Form 990, Part VI, Section C, Line 18

Connected camps makes their records available for public inspection during regular business hours at their principal office. Their tax returns are available online through guidestar and/or can be requested from the irs.

Form 990, Part VI, Section C, Line 19

Connected camps makes their records available for public inspection during regular business hours at their principal office. Their tax returns can be requested from the irs.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Katie salen tekinbas - 116 cervantes ct, irvine, ca 92617. Joichi ito - 63 francis ave., cambridge, ma 02138. Barak berkowitz - 210 tennyson ave., palo alto, ca 94301.

Filing and Contact Details

Filer

Filer Name
Connected Learning Alliance
EIN
30-0976576
Phone
3232875580
Address
27622 VISTA DE DONS, DANA POINT, CA 92624

Signing Officer

Name
Donald Miller
Title
COO
Phone
9192605311
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Miller
Formed
2017
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
78
Volunteers
20

Preparer

Firm
Indinero
Address
440 N BARRANCA AVE 4637, COVINA, CA 91723
Preparer
Terri Regan CPA
Phone
8554634637
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IRS990/ProgSrvcAccomActy3Grp/Desc0WELLNESS AND SOCIO-EMOTIONAL LEARNING PROGRAM EXISTS TO DEVELOP, TEST AND DISSEMINATE A SOCIAL AND EMOTIONAL WELLNESS ESPORTS COACHING PROGRAM FOR YOUTH AGES 13-24.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0134682
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0826339
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0171255
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01114356
IRS990/PYRevenuesLessExpensesAmt0-349923
IRS990/PYSalariesCompEmpBnftPaidAmt02119363
IRS990/PYTotalExpensesAmt02290618
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01940695
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0423364
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0497781
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt089380
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0512744
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01182725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0826339
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0701128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0370118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0500000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03580310
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06136
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0632464
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01114356
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01325893
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0100555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt071779
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03245047
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt066000
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt066000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06136
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06891357
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01815189
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01940695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02027021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0470673
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0637779
IRS990ScheduleA/Total509Grp/TotalAmt06891357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01821325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01940695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02027021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0470673
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0637779
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06897493
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031150
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03866
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt03866
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0147692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt02308
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD MILLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF OPERATING OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0158096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOICHI ITO AND MIZUKO ITO ARE SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A FILED ELECTRONIC COPY WAS PROVIDED TO THE GOVERNING BODY AND MANAGEMENT OF THE NOT-FOR-PROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONNECTED CAMPS MAKES THEIR RECORDS AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS AT THEIR PRINCIPAL OFFICE. THEIR TAX RETURNS ARE AVAILABLE ONLINE THROUGH GUIDESTAR AND/OR CAN BE REQUESTED FROM THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONNECTED CAMPS MAKES THEIR RECORDS AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS AT THEIR PRINCIPAL OFFICE. THEIR TAX RETURNS CAN BE REQUESTED FROM THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KATIE SALEN TEKINBAS - 116 CERVANTES CT, IRVINE, CA 92617. JOICHI ITO - 63 FRANCIS AVE., CAMBRIDGE, MA 02138. BARAK BERKOWITZ - 210 TENNYSON AVE., PALO ALTO, CA 94301.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0547180
IRS990/TotalAssetsEOYAmt0801133
IRS990/TotalAssetsGrp/BOYAmt0547180
IRS990/TotalAssetsGrp/EOYAmt0801133
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01182725

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