Civic Intelligence

Connected Learning Alliance

990 • Fiscal year 2023 • EIN 30-0976576

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

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

96th percentile

1.25x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.55x

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

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

Net Margin

4th percentile

-92%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

95th percentile

$158,280

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 25.1% of source-year revenue.

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

Asset Growth

2nd percentile

-66%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

4th percentile

-65%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$274,852

Down $526,281 (-66%) from 2022

Net Assets

Down

-$69,940

Down $582,684 (-114%) from 2022

Liabilities

Up

$344,792

Up $56,403 (+20%) from 2022

Revenue

Down

$631,834

Down $1,189,490 (-65%) from 2022

Expenses

Down

$1,214,518

Down $183,442 (-13%) from 2022

Net Income

Down

-$582,684

Down $1,006,048 (-238%) from 2022

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

2023

Assets$274,852
Liabilities$344,792
Net Assets-$69,940

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

2023

Revenue$631,834
Expenses$1,214,518
Net Income-$582,684
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$631,834
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
Cash and Non-Interest-Bearing Accounts$358,088$203,414▼ $154,674
Accounts Receivable$426,536$57,540▼ $368,996
Prepaid Expenses and Deferred Charges$16,509$13,898▼ $2,611
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
Rtn Earn Endowment Incm Other Fnds$512,744$-69,940▼ $582,684
Total Assets$801,133$274,852▼ $526,281
Liabilities
Deferred Revenue$210,926$306,118▲ $95,192
Accounts Payable and Accrued Expenses$77,463$38,674▼ $38,789
Total Liabilities$288,389$344,792▲ $56,403
Net Assets / Fund Balance
Total Net Assets Fund Balance$512,744$-69,940▼ $582,684
Total Liabilities and Net Assets / Fund Balance$801,133$274,852▼ $526,281

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald MillerChief Operating OfficerFT$150,030$8,250$158,280

Board Members and Trustees

NameTitle
Barak BerkowitzBoard Member
Carina WongBoard Member
Janella WatsonBoard Member
Joichi ItoBoard Member
Lili ChengBoard Member
Mizuko ItoExecutive Director
Katie Salen TekinbasChief Designer
Revenue and Support

Revenue Composition

Contributions and Grants
$330,696
Program Service Revenue
$301,138
Investment Income
$0
Other Revenue
$0
All Other Contributions
$330,696
Change in Net Assets
$-582,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$927,818
Other Expenses$286,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$653,247$1,054-$654,301
Fees for Services Other$190,839$7,753-$198,592
Current Officers, Directors, Trustees, and Key Employees$150,030$8,250-$158,280
Payroll Taxes$21,393$40,086-$61,479
Other Employee Benefits$8,849$36,375-$45,224
Fees for Services Accounting-$34,234-$34,234
Information Technology$18,068$5,481-$23,549
Travel$14,460$530-$14,990
Pension Plan Contributions$1,303$7,231-$8,534
Insurance$34$6,609-$6,643
Conferences and Meetings$4,699--$4,699
Advertising$104$1,602-$1,706
Other Expenses$55$479-$479
Office Expenses-$428-$428
Fees for Services Legal-$25-$25
Total Functional Expenses$1,063,081$151,437$0$1,214,518
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
No
Backup withholding compliance
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
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.

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
2024-11-14
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
57
Volunteers
0

Preparer

Firm
Indinero
Address
440 N BARRANCA AVE 4637, COVINA, CA 91723
Preparer
Terri Regan CPA
Phone
8554634637
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Payroll fees: program service expenses 3,060. Management and general expenses 5,778. Fundraising expenses 0. Total expenses 8,838. Other professional fees: program service expenses 187,779. Management and general expenses 1,975. Fundraising expenses 0. Total expenses 189,754.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0330696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01182725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0826339
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0701128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0370118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03411006
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06136
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0301138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0632464
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01114356
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01325893
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0100555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03474406
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06136
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00090
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct00.99910
IRS990ScheduleA/PublicSupportTotal509Amt06885412
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0631834
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01815189
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01940695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02027021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0470673
IRS990ScheduleA/Total509Grp/TotalAmt06885412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0631834
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01821325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01940695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02027021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0470673
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06891548
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031150
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031150
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150030
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD MILLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF OPERATING OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0158280
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/ExplanationTxt4PAYROLL FEES: PROGRAM SERVICE EXPENSES 3,060. MANAGEMENT AND GENERAL EXPENSES 5,778. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,838. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 187,779. MANAGEMENT AND GENERAL EXPENSES 1,975. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 189,754.
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 IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0801133
IRS990/TotalAssetsEOYAmt0274852
IRS990/TotalAssetsGrp/BOYAmt0801133
IRS990/TotalAssetsGrp/EOYAmt0274852
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0330696
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151437
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01063081
IRS990/TotalFunctionalExpensesGrp/TotalAmt01214518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0288389
IRS990/TotalLiabilitiesEOYAmt0344792
IRS990/TotalLiabilitiesGrp/BOYAmt0288389
IRS990/TotalLiabilitiesGrp/EOYAmt0344792
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0512744
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-69940
IRS990/TotalOtherCompensationAmt08250
IRS990/TotalProgramServiceExpensesAmt01063081
IRS990/TotalProgramServiceRevenueAmt0301138
IRS990/TotalReportableCompFromOrgAmt0150030
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0631834
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0801133
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274852
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0530
IRS990/TravelGrp/ProgramServicesAmt014460
IRS990/TravelGrp/TotalAmt014990
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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