Civic Intelligence

Tree of Knowledge Learning Center

990 • Fiscal year 2015 • EIN 34-1887725

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 04, 2016

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

90th percentile

0.93x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

82nd percentile

0.76x

Higher debt load relative to revenue than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$50,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

5th percentile

-21%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$2,575,651

Down $702,228 (-21%) from 2014

Net Assets

Down

$174,464

Down $502,342 (-74%) from 2014

Liabilities

Down

$2,401,187

Down $199,886 (-7.7%) from 2014

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin16th percentile

Revenue

Down

$3,162,244

Down $1,622,228 (-34%) from 2014

Expenses

Down

$3,664,805

Down $1,050,232 (-22%) from 2014

Net Income

Down

-$502,561

Down $571,996 (-824%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

2015

Assets$2,575,651
Liabilities$2,401,187
Net Assets$174,464
Open 2015 Filing

Operations Trend

Revenue Growth9th percentile

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

2015

Revenue$3,162,244
Expenses$3,664,805
Net Income-$502,561
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 4, 2016
Return Version
2015v2.1
Gross Receipts
$3,162,244
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$2,200,306$2,151,593▼ $48,713
Accounts Receivable$782,229$261,198▼ $521,031
Savings and Temporary Cash Investments-$115,050-
Cash and Non-Interest-Bearing Accounts$248,563$34,554▼ $214,009
Total Assets$3,277,879$2,575,651▼ $702,228
Other Assets Total$46,781$13,256▼ $33,525
Liabilities
Other Liabilities$2,526,676$2,325,227▼ $201,449
Accounts Payable and Accrued Expenses$74,397$75,960▲ $1,563
Total Liabilities$2,601,073$2,401,187▼ $199,886
Net Assets / Fund Balance
Temporarily Rstr Net Assets$676,806$174,464▼ $502,342
Total Net Assets Fund Balance$676,806$174,464▼ $502,342
Total Liabilities and Net Assets / Fund Balance$3,277,879$2,575,651▼ $702,228

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,827,629$829,026-
Other Land Buildings-$27,200-
Land$281,500--
Equipment$42,464$162,470-
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mordechai SalferExecutive DirectorPT$50,000$50,000

Board Members and Trustees

NameTitle
Rachel Garber MDBoard member
Sherrie EpsteinBoard member
Yocheved Malka LevinBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,162,244
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-502,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,324,753
Other Expenses$1,340,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,763,241$24,320-$1,787,561
Other Expenses$370,212$7,872-$378,084
Other Salaries and Wages$292,754--$292,754
Occupancy$267,023--$267,023
Payroll Taxes$183,279$5,659-$188,938
Information Technology$178,919--$178,919
Interest$133,133--$133,133
Insurance$106,949$5,145-$112,094
Fees for Services Management$100,000--$100,000
Depreciation Depletion$92,212--$92,212
Office Expenses$61,482$150-$61,632
Current Officers, Directors, Trustees, and Key Employees-$50,000-$50,000
Advertising$11,115--$11,115
Other Employee Benefits-$5,500-$5,500
Fees for Services Legal$3,000$1,217-$4,217
Travel$1,513$110-$1,623
Total Functional Expenses$3,564,832$99,973$0$3,664,805
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$2,324,065
Credit Cards$1,975
Payroll Liabiliies$346
Direct Deposit Liabilities-
Notes payable to bank$-292
Misc other Libailities$-867
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
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
2016-04-04
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
238

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 assets due to net loss for the year.”

Form 990, Part III, Line 1

“Our mission is to aid academically at-risk or physically challenged children by providing psycho-educational services for them to achieve academeic success leading to a productive and rewarding lifestyle. All too often children 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 unque 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 her 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 enthusasm 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/LandGrp/InvestmentCostOrOtherBasisAmt0281500
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027200
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt027200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02324065
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2346
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31975
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-867
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Notes payable to bank
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabiliies
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Misc other Libailities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Direct Deposit Liabilities
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02151593
IRS990ScheduleD/TotalLiabilityAmt02325227
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Misc Other changes in assets due to net loss for the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our mission is to aid academically at-risk or physically challenged children by providing psycho-educational services for them to achieve academeic success leading to a productive and rewarding lifestyle. All too often children 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 unque 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 her 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 enthusasm 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/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0676806
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0174464
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03277879
IRS990/TotalAssetsEOYAmt02575651
IRS990/TotalAssetsGrp/BOYAmt03277879
IRS990/TotalAssetsGrp/EOYAmt02575651
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0238
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099973
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03564832
IRS990/TotalFunctionalExpensesGrp/TotalAmt03664805
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02601073
IRS990/TotalLiabilitiesEOYAmt02401187
IRS990/TotalLiabilitiesGrp/BOYAmt02601073
IRS990/TotalLiabilitiesGrp/EOYAmt02401187
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0676806
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0174464
IRS990/TotalProgramServiceExpensesAmt03564832
IRS990/TotalProgramServiceRevenueAmt03162244
IRS990/TotalReportableCompFromOrgAmt050000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03162244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03162244
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03277879
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02575651
IRS990/TravelGrp/ManagementAndGeneralAmt0110
IRS990/TravelGrp/ProgramServicesAmt01513
IRS990/TravelGrp/TotalAmt01623
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer Director
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-04
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/PreparationDt02016-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-04-04T08:38:18-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,575,651
Liabilities
$2,401,187
Net assets
$174,464
Revenue
$3,162,244
Expenses
$3,664,805
Net income
-$502,561
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
2015Detailed filing. Detailed filing data is available for this year.$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