Civic Intelligence

Precious Jewels Learning Academy Inc.

990EZ • Fiscal year 2017 • EIN 32-0400978

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 26, 2018

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

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

7th percentile

-56%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-47%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$474

Down $614 (-56%) from 2016

Net Assets

Down

$474

Down $614 (-56%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$114,730

Down $100,007 (-47%) from 2016

Expenses

Down

$115,344

Down $99,605 (-46%) from 2016

Net Income

Down

-$614

Down $402 (-190%) from 2016

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

2017

Assets$474
Liabilities$0
Net Assets$474

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

2017

Revenue$114,730
Expenses$115,344
Net Income-$614
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 26, 2018
Return Version
2017v2.2
Gross Receipts
$114,730
Mission and Program Overview

Mission

REFER TO STATEMENT 1

Provides qualified childcare services

Program Services

DescriptionGrantsExpenses
PROVIDES A SAFE AND NURTURING CHILD CARE ENVIRONMENT FOR CHILDREN FROM ECONOMICALLY STRESSED FAMILIES AND PREPARES HEALTHY NUTRITIOUS MEALS DAILY$59,084$81,855
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHIQUETTA D CARTERExecutive DirectorceoFT$0--
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 Carter
Title
Executive Direc
Phone
6789748122
Signed
2018-06-26
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

General explanation attachment

Primary exempt purposeprecious jewels learning academy (academyorpjla)provides qualified childcare services to underserved families. About usannually, the academy services on average 100 to 150 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 600computer & internet expense 1,200business registration fees 300training 500educational supplies and equip 2,600liability insurance 2,137field trip 1,455contract labor 77,300

Raw XML Appendix145 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
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/OtherExpensesTotalAmt086092
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/PrintingPublicationsPostageAmt0152
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt059084
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IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0115344
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIMARY EXEMPT PURPOSEPRECIOUS JEWELS LEARNING ACADEMY (ACADEMYORPJLA)PROVIDES QUALIFIED CHILDCARE SERVICES TO UNDERSERVED FAMILIES. ABOUT USANNUALLY, THE ACADEMY SERVICES ON AVERAGE 100 TO 150 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 600COMPUTER & INTERNET EXPENSE 1,200BUSINESS REGISTRATION FEES 300TRAINING 500EDUCATIONAL SUPPLIES AND EQUIP 2,600LIABILITY INSURANCE 2,137FIELD TRIP 1,455CONTRACT LABOR 77,300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06789748122
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS JEWELS LEARNING ACADEMY
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ReturnHeader/FilingSecurityInformation/IPDt02018-07-06
ReturnHeader/FilingSecurityInformation/IPTm018:15:51
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 N POINT CTR E STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPHARETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030022
ReturnHeader/PreparerPersonGrp/PhoneNum07705586338
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RIOLENE IBOK
ReturnHeader/ReturnTs02018-07-06T18:15:05-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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