Civic Intelligence

Tree of Knowledge Learning Center

990 • Fiscal year 2014 • EIN 34-1887725

Jan 01, 2014 to Dec 31, 2014 • Filed on May 29, 2015

Organization Profile
736 Lakeview AveCleveland, OH 44108

(216) 851-2221

Siviq Scores

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

Liabilities / Assets

87th percentile

0.79x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.54x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

45th percentile

$50,433

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M 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

Balance Sheet
Liabilities / Assets87th percentile

Assets

$3,277,879

No earlier filing loaded for comparison.

Net Assets

$676,806

No earlier filing loaded for comparison.

Liabilities

$2,601,073

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin46th percentile

Revenue

$4,784,472

No earlier filing loaded for comparison.

Expenses

$4,715,037

No earlier filing loaded for comparison.

Net Income

$69,435

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2014: $3,277,879Liabilities 2014: $2,601,073Net Assets 2014: $676,8062014Assets 2015: $2,575,651Liabilities 2015: $2,401,187Net Assets 2015: $174,4642015Assets 2016: $2,375,871Liabilities 2016: $2,809,821Net Assets 2016: -$433,9502016Assets 2017: $1,991,272Liabilities 2017: $2,361,465Net Assets 2017: -$370,1932017Assets 2018: $1,983,701Liabilities 2018: $2,431,678Net Assets 2018: -$447,9772018Assets 2019: $1,870,482Liabilities 2019: $2,131,809Net Assets 2019: -$261,3272019Assets 2020: $1,886,254Liabilities 2020: $2,131,661Net Assets 2020: -$245,4072020Assets 2021: $1,886,254Liabilities 2021: $2,131,661Net Assets 2021: -$245,4072021Assets 2022: $1,886,254Liabilities 2022: $2,131,661Net Assets 2022: -$245,4072022Assets 2023: $1,886,254Liabilities 2023: $2,131,661Net Assets 2023: -$245,4072023Assets 2024: $1,886,254Liabilities 2024: $2,131,661Net Assets 2024: -$245,4072024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2014

Assets$3,277,879
Liabilities$2,601,073
Net Assets$676,806
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $4,784,472Expenses 2014: $4,715,037Net Income 2014: $69,4352014Revenue 2015: $3,162,244Expenses 2015: $3,664,805Net Income 2015: -$502,5612015Revenue 2016: $2,026,011Expenses 2016: $2,634,410Net Income 2016: -$608,3992016Revenue 2017: $3,339,492Expenses 2017: $3,467,287Net Income 2017: -$127,7952017Revenue 2018: $4,365,539Expenses 2018: $4,462,777Net Income 2018: -$97,2382018Revenue 2019: $1Expenses 2019: -$17,815Net Income 2019: $17,8162019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024Revenue 2025: $0Expenses 2025: $0Net Income 2025: $02025

Highlighted filing

2014

Revenue$4,784,472
Expenses$4,715,037
Net Income$69,435
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 29, 2015
Return Version
2014v5.0
Gross Receipts
$4,784,472
Mission and Program Overview

Mission

See schedule O for the organizations mission statement.

See schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,289,983$2,200,306▼ $89,677
Accounts Receivable$659,678$782,229▲ $122,551
Cash and Non-Interest-Bearing Accounts$533,473$248,563▼ $284,910
Total Assets$3,483,134$3,277,879▼ $205,255
Other Assets Total-$46,781-
Liabilities
Other Liabilities$2,720,845$2,526,676▼ $194,169
Accounts Payable and Accrued Expenses$145,808$74,397▼ $71,411
Total Liabilities$2,866,653$2,601,073▼ $265,580
Net Assets / Fund Balance
Temporarily Rstr Net Assets$616,481$676,806▲ $60,325
Total Net Assets Fund Balance$616,481$676,806▲ $60,325
Total Liabilities and Net Assets / Fund Balance$3,483,134$3,277,879▼ $205,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$711,086$408,919-
Other Land Buildings-$27,200-
Land$281,500--
Equipment-$161,434-
Leasehold Improvements$1,207,720$328,935-
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sherrie EpsteinExecutive DirectorPT$50,433$50,433

Board Members and Trustees

NameTitle
-Board member
Rachel Garber MDBoard member
Yocheved Malka LevinBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,784,472
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$69,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,110,094
Other Expenses$1,604,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,758,421$22,126-$2,780,547
Occupancy$334,004--$334,004
Other Expenses$308,882$1,564-$310,446
Payroll Taxes$260,573$5,129-$265,702
Information Technology$217,468--$217,468
Fees for Services Management$184,969--$184,969
Interest$183,481--$183,481
Insurance$159,282$9,069-$168,351
Depreciation Depletion$91,177--$91,177
Office Expenses$65,704--$65,704
Current Officers, Directors, Trustees, and Key Employees-$50,433-$50,433
Advertising$28,071--$28,071
Other Employee Benefits$8,412$5,000-$13,412
Fees for Services Accounting-$8,510-$8,510
Travel$5,040$490-$5,530
Fees for Services Legal$1,650$3,275-$4,925
Fees for Services Other$2,307--$2,307
Total Functional Expenses$4,609,441$105,596$0$4,715,037
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
Federal income taxes$2,514,713
Notes payable to bank$11,776
Payroll Liabiliies$187
Credit Cards-
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Line 11B

“The return was reviewed and prepared by an independent CPA”

Filing and Contact Details

Filer

Filer Name
Tree of Knowledge Learning Center
EIN
34-1887725
Phone
2168512221
Address
736 Lakeview Ave, Cleveland, OH 44108

Signing Officer

Name
Mordechai Salfer Director
Title
Executive Director
Signed
2015-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stuart Mintz
Formed
1999
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
298

Preparer

Firm
Philip M Piccus CPA
Address
5539 Roy Rd, Highland Hts, OH 44143
Preparer
Philip M Piccus
Phone
4406831964
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Misc Other Changes in net Assets”

Form 990, Part I, Line 1

“Our mission is to aid academically at-risk or physically challenged children by providing psycho-educational services for them to achieve academic success leading to a productive and rewarding lifestyle. All too often childeren are taught in a one-size fits all manner, overlooking each childs personal learning style. The reality is that we all learn in different ways. To be successful, we all need to be taught and allowed to learn according to our own unique style. While a childs unlikely effective learning style is discovered it works like magic, the child actually enjoys learning and can awaken in him or herself an excitement to learn. The Tree of Knowledge is continuously building relationships with schools across the United States giving more students access to programming they need and deserve. At Tree of Knowledge Learning Center our educational specialists access and reveal each childs unique learning style and develop individualized educational plans that create an enthusiasm to learn. Our mission at the Tree of Knowledge Learning Center is to deliver psycho-educational services to children who are academically and/or physically challenged so they can achieve academic success and develop hope for a rewarding life.”

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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/Desc0Tree of Knowledge services close to 6,000 children in New Jersey while providing the followingf services Nursing Services ESL Child Study Teams Tree of Knowledge is an approved Title i and 192/193 service provider by the state of New Jersey and our current services currently support the New Jersey Core Curriculum Content Standard NJCCCS and follow the guidelines set forth by the individuals with Disabilities Education Act IIDEA and English Language Learners ELL. See schedule O for additional NJ Project services.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02514713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2187
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Notes payable to bank
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabiliies
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Line of Credit
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02200306
IRS990ScheduleD/TotalLiabilityAmt02526676
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Misc Other Changes in net Assets
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our mission is to aid academically at-risk or physically challenged children by providing psycho-educational services for them to achieve academic success leading to a productive and rewarding lifestyle. All too often childeren are taught in a one-size fits all manner, overlooking each childs personal learning style. The reality is that we all learn in different ways. To be successful, we all need to be taught and allowed to learn according to our own unique style. While a childs unlikely effective learning style is discovered it works like magic, the child actually enjoys learning and can awaken in him or herself an excitement to learn. The Tree of Knowledge is continuously building relationships with schools across the United States giving more students access to programming they need and deserve. At Tree of Knowledge Learning Center our educational specialists access and reveal each childs unique learning style and develop individualized educational plans that create an enthusiasm to learn. Our mission at the Tree of Knowledge Learning Center is to deliver psycho-educational services to children who are academically and/or physically challenged so they can achieve academic success and develop hope for a rewarding life.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The return was reviewed and prepared by an independent CPA
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11B
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0616481
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0676806
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03483134
IRS990/TotalAssetsEOYAmt03277879
IRS990/TotalAssetsGrp/BOYAmt03483134
IRS990/TotalAssetsGrp/EOYAmt03277879
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0298
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105596
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04609441
IRS990/TotalFunctionalExpensesGrp/TotalAmt04715037
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02866653
IRS990/TotalLiabilitiesEOYAmt02601073
IRS990/TotalLiabilitiesGrp/BOYAmt02866653
IRS990/TotalLiabilitiesGrp/EOYAmt02601073
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0616481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0676806
IRS990/TotalProgramServiceExpensesAmt04609441
IRS990/TotalProgramServiceRevenueAmt04784472
IRS990/TotalReportableCompFromOrgAmt050433
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04784472
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04784472
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03483134
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03277879
IRS990/TravelGrp/ManagementAndGeneralAmt0490
IRS990/TravelGrp/ProgramServicesAmt05040
IRS990/TravelGrp/TotalAmt05530
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 West Prospect Ave Suite 1800
IRS990/USAddress/CityNm0Cleveland
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044115
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer Director
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0341887725
ReturnHeader/Filer/PhoneNum02168512221
ReturnHeader/Filer/USAddress/AddressLine1Txt0736 Lakeview Ave
ReturnHeader/Filer/USAddress/CityNm0Cleveland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044108
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Philip M Piccus CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05539 Roy Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highland Hts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044143
ReturnHeader/PreparerPersonGrp/PhoneNum04406831964
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-29T07:36:00-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,277,879
Liabilities
$2,601,073
Net assets
$676,806
Revenue
$4,784,472
Expenses
$4,715,037
Net income
$69,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$2.13$0.25$0.00$0.00$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$2.13$0.25$0.00$0.00$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$2.13$0.25$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$2.13$0.25$0.00$0.00$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$2.13$0.25$0.00$0.00$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$2.13$0.26$0.00$0.02$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$2.43$0.45$4.37$4.46$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$2.36$0.37$3.34$3.47$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$2.81$0.43$2.03$2.63$0.61
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$2.40$0.17$3.16$3.66$0.50
2014Detailed filing. Detailed filing data is available for this year.$3.28$2.60$0.68$4.78$4.72$0.07