Civic Intelligence

Precious Jewels Learning Academy Inc.

990EZ • Fiscal year 2014 • EIN 32-0400978

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 19, 2015

1284 Joseph E Boone BlvdAtlanta, GA 30314

(678) 974-8122

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$17,570

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

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

Source year 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

$181

No earlier filing loaded for comparison.

Net Assets

$181

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$196,942

No earlier filing loaded for comparison.

Expenses

$196,799

No earlier filing loaded for comparison.

Net Income

$143

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.

$80K$60K$40K$20K$0Assets 2014: $181Liabilities 2014: $0Net Assets 2014: $1812014Assets 2015: $1,300Liabilities 2015: $0Net Assets 2015: $1,3002015Assets 2016: $1,088Liabilities 2016: $0Net Assets 2016: $1,0882016Assets 2017: $474Liabilities 2017: $0Net Assets 2017: $4742017Assets 2018: $1,803Liabilities 2018: $0Net Assets 2018: $1,8032018Assets 2019: $495Liabilities 2019: $0Net Assets 2019: $4952019Assets 2020: $69,965Liabilities 2020: $0Net Assets 2020: $69,9652020Assets 2021: $8,725Liabilities 2021: $0Net Assets 2021: $8,7252021Assets 2022: $2,467Liabilities 2022: $0Net Assets 2022: $2,4672022Assets 2023: $3,226Liabilities 2023: $0Net Assets 2023: $3,2262023

Highlighted filing

2014

Assets$181
Liabilities$0
Net Assets$181

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $196,942Expenses 2014: $196,799Net Income 2014: $1432014Revenue 2015: $112,782Expenses 2015: $111,663Net Income 2015: $1,1192015Revenue 2016: $214,737Expenses 2016: $214,949Net Income 2016: -$2122016Revenue 2017: $114,730Expenses 2017: $115,344Net Income 2017: -$6142017Revenue 2018: $220,242Expenses 2018: $218,913Net Income 2018: $1,3292018Revenue 2019: $204,208Expenses 2019: $205,516Net Income 2019: -$1,3082019Revenue 2020: $230,813Expenses 2020: $161,343Net Income 2020: $69,4702020Revenue 2021: $141,609Expenses 2021: $331,845Net Income 2021: -$190,2362021Revenue 2022: $273,344Expenses 2022: $210,946Net Income 2022: $62,3982022Revenue 2023: $230,831Expenses 2023: $179,262Net Income 2023: $51,5692023

Highlighted filing

2014

Revenue$196,942
Expenses$196,799
Net Income$143
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 19, 2015
Return Version
2014v5.0
Gross Receipts
$196,942
Mission and Program Overview

Mission

REFER TO STATEMENT 1

Program Services

DescriptionGrantsExpenses
PROVIDES A SAFE AND NURTURING CHILD CARE ENVIRONMENT FOR CHILDREN FROM ECONOMICALLY STRESSED FAMILIES$166,818$167,555
PREPARES HEALTHY NUTRITIOUS MEALS DAILY$23,884$29,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHIQUETTA D CARTERExecutive DirectorceoFT$17,570-$17,570
ALFRED HAMILTONTreasurerPT$0--
ROBIN NASHSecretaryPT$0--
TERESA CARTERBoard MembercfoPT$0--
Filing and Contact Details

Filer

Filer Name
Precious Jewels Learning Academy
EIN
32-0400978
Address
1284 JOSEPH E BOONE BLVD, ATLANTA, GA 30314

Signing Officer

Name
Chiquetta D Carter
Title
Executive Direc
Phone
6789748122
Signed
2015-03-19
Discuss with paid preparer
Yes

Preparer

Firm
Accounting & Tax Advisory Group Pc
Address
555 N POINT CENTER E STE 400, ALPHARETTA, GA 30022
Preparer
Riolene Ibok
Phone
7705586338
Supplemental Narrative

Additional Explanations

General explanation attachment

Primary exempt purposeprecious jewels learning academy (academy)provides qualified childcare services to underserved families. About usannually, the academy services on average 50 to 75 children from economically stressed families. Over 90% of the students participates in the subsidized child care program and qualifies for child and adult care food program(cacfp).the academy services families with children in the infant, toddler, preschool and school age categories in a safe and nurturing environment. We provide hands on activities to inspire young minds and creative projects to enhance skill sets. We prepare healthy nutritious meals daily. We create a safe & fun environment to promote physical fitness that benefits students physically while promoting learning.

Description of other expenses Part I line 16

Description amountadvertising 250automobile expense 6,240national alliance childcare 200liability insurance 2,556licenses 450staff training 900misc tax 10supplies 14,830nutritional program 29,244educational equipment and supplies 13,330

Raw XML Appendix140 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTORCEO
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBERCFO
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0166818
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
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IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PARTICIPATES IN THE GEORGIA CHILDCARE & PARENT SERVICES (GACAPS). THE PROGRAM PROVIDES CHILD CARE FUNDING TO UNDERSERVED FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIMARY EXEMPT PURPOSEPRECIOUS JEWELS LEARNING ACADEMY (ACADEMY)PROVIDES QUALIFIED CHILDCARE SERVICES TO UNDERSERVED FAMILIES. ABOUT USANNUALLY, THE ACADEMY SERVICES ON AVERAGE 50 TO 75 CHILDREN FROM ECONOMICALLY STRESSED FAMILIES. OVER 90% OF THE STUDENTS PARTICIPATES IN THE SUBSIDIZED CHILD CARE PROGRAM AND QUALIFIES FOR CHILD AND ADULT CARE FOOD PROGRAM(CACFP).THE ACADEMY SERVICES FAMILIES WITH CHILDREN IN THE INFANT, TODDLER, PRESCHOOL AND SCHOOL AGE CATEGORIES IN A SAFE AND NURTURING ENVIRONMENT. WE PROVIDE HANDS ON ACTIVITIES TO INSPIRE YOUNG MINDS AND CREATIVE PROJECTS TO ENHANCE SKILL SETS. WE PREPARE HEALTHY NUTRITIOUS MEALS DAILY. WE CREATE A SAFE & FUN ENVIRONMENT TO PROMOTE PHYSICAL FITNESS THAT BENEFITS STUDENTS PHYSICALLY WHILE PROMOTING LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTADVERTISING 250AUTOMOBILE EXPENSE 6,240NATIONAL ALLIANCE CHILDCARE 200LIABILITY INSURANCE 2,556LICENSES 450STAFF TRAINING 900MISC TAX 10SUPPLIES 14,830NUTRITIONAL PROGRAM 29,244EDUCATIONAL EQUIPMENT AND SUPPLIES 13,330
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHIQUETTA D CARTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06789748122
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS JEWELS LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0320400978
ReturnHeader/Filer/USAddress/AddressLine1Txt01284 JOSEPH E BOONE BLVD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 N POINT CENTER E STE 400
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ReturnHeader/PreparerPersonGrp/PhoneNum07705586338
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RIOLENE IBOK
ReturnHeader/ReturnTs02015-04-01T11:59:40-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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Filings