Civic Intelligence

Tree of Knowledge Learning Center

990 • Fiscal year 2016 • EIN 34-1887725

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 17, 2017

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

94th percentile

1.18x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

1.39x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

15th percentile

-7.8%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-36%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$2,375,871

Down $199,780 (-7.8%) from 2015

Net Assets

Down

-$433,950

Down $608,414 (-349%) from 2015

Liabilities

Up

$2,809,821

Up $408,634 (+17%) from 2015

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin11th percentile

Revenue

Down

$2,026,011

Down $1,136,233 (-36%) from 2015

Expenses

Down

$2,634,410

Down $1,030,395 (-28%) from 2015

Net Income

Down

-$608,399

Down $105,838 (-21%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2016

Assets$2,375,871
Liabilities$2,809,821
Net Assets-$433,950
Open 2016 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

2016

Revenue$2,026,011
Expenses$2,634,410
Net Income-$608,399
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 17, 2017
Return Version
2016v3.0
Gross Receipts
$2,026,011
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$2,151,593$2,087,026▼ $64,567
Accounts Receivable$261,198$234,994▼ $26,204
Savings and Temporary Cash Investments$115,050$23,790▼ $91,260
Cash and Non-Interest-Bearing Accounts$34,554$22,942▼ $11,612
Total Assets$2,575,651$2,375,871▼ $199,780
Other Assets Total$13,256$7,119▼ $6,137
Liabilities
Other Liabilities$2,325,227$2,716,131▲ $390,904
Accounts Payable and Accrued Expenses$75,960$93,690▲ $17,730
Total Liabilities$2,401,187$2,809,821▲ $408,634
Net Assets / Fund Balance
Temporarily Rstr Net Assets$174,464$-433,950▼ $608,414
Total Net Assets Fund Balance$174,464$-433,950▼ $608,414
Total Liabilities and Net Assets / Fund Balance$2,575,651$2,375,871▼ $199,780

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,771,329$885,326-
Other Land Buildings-$27,200-
Land$281,500--
Equipment$34,197$170,737-
Leasehold Improvements-$1,120,000-
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,026,011
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-608,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,805,540
Other Expenses$828,870
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,364,033$10,290-$1,374,323
Other Expenses$281,097$23,168-$304,265
Comp Disqual Persons$262,382--$262,382
Occupancy$204,472--$204,472
Payroll Taxes$140,810$3,025-$143,835
Information Technology$75,820--$75,820
Interest$65,237--$65,237
Depreciation Depletion$64,567--$64,567
Insurance$34,910$16,792-$51,702
Fees for Services Management$30,000--$30,000
Current Officers, Directors, Trustees, and Key Employees-$25,000-$25,000
Office Expenses$21,670$658-$22,328
Advertising$5,239--$5,239
Fees for Services Legal$3,650--$3,650
Travel$997$593-$1,590
Total Functional Expenses$2,554,884$79,526$0$2,634,410
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$2,463,241
Misc other Libailities$154,845
Direct Deposit Liabilities$50,000
Notes payable to bank/ Other Companies$31,413
Credit Cards$10,911
Payroll Liabiliies$5,721
Key Bank Line of Creidt-
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
2017-03-17
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
191

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 is 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 psychoe-educational services for them to achieve academic 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 unique style. While a childs unlikely effective 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 relationsips with schools across the United States giving more students access to programming they need and deserve. At Tree of Knowledge Learning Center our educataional specialists access and reveal each childs unique learning style and develop individualized educational plans that creat an enthusiasm to learn Our mission at the Tree of Knowledge Learning Center is to delvier psycho-educatinal services to children who are academically and/or physically challenged so they can achieve academic success aqnd develop hope for a rewarding life.”

Raw XML Appendix372 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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IRS990/Desc0Tree of Knowledge services close to 6,000 children in New Jersey while providing the following 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/Amt131413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25721
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt310911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4154845
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt550000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Notes payable to bank/ Other Companies
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabiliies
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Misc other Libailities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Direct Deposit Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Key Bank Line of Creidt
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02087026
IRS990ScheduleD/TotalLiabilityAmt02716131
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Misc Other changes in assets is due to net loss for the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our mission is to aid academically at-risk or physically challenged children by providing psychoe-educational services for them to achieve academic 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 unique style. While a childs unlikely effective 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 relationsips with schools across the United States giving more students access to programming they need and deserve. At Tree of Knowledge Learning Center our educataional specialists access and reveal each childs unique learning style and develop individualized educational plans that creat an enthusiasm to learn Our mission at the Tree of Knowledge Learning Center is to delvier psycho-educatinal services to children who are academically and/or physically challenged so they can achieve academic success aqnd 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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0174464
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0-433950
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02575651
IRS990/TotalAssetsEOYAmt02375871
IRS990/TotalAssetsGrp/BOYAmt02575651
IRS990/TotalAssetsGrp/EOYAmt02375871
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0191
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079526
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02554884
IRS990/TotalFunctionalExpensesGrp/TotalAmt02634410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02401187
IRS990/TotalLiabilitiesEOYAmt02809821
IRS990/TotalLiabilitiesGrp/BOYAmt02401187
IRS990/TotalLiabilitiesGrp/EOYAmt02809821
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0174464
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-433950
IRS990/TotalProgramServiceExpensesAmt02554884
IRS990/TotalProgramServiceRevenueAmt02026011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02026011
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02026011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02575651
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02375871
IRS990/TravelGrp/ManagementAndGeneralAmt0593
IRS990/TravelGrp/ProgramServicesAmt0997
IRS990/TravelGrp/TotalAmt01590
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer Director
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-17
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/FilingSecurityInformation/AtSubmissionCreationDeviceId08A1A0313C92C251F4D58BEE143BAB96B647945C4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A1A0313C92C251F4D58BEE143BAB96B647945C4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.91.34.3
ReturnHeader/FilingSecurityInformation/IPDt02017-03-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:36:42
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/PreparationDt02017-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-03-17T08:58:29-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,375,871
Liabilities
$2,809,821
Net assets
-$433,950
Revenue
$2,026,011
Expenses
$2,634,410
Net income
-$608,399
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
2016Detailed filing. Detailed filing data is available for this year.$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