Civic Intelligence

Tree of Knowledge Learning Center

990 • Fiscal year 2018 • EIN 34-1887725

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 01, 2019

Organization Profile
2220 NE 203rd TerraceMiami, FL 33180

(216) 851-2221

Siviq Scores

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

Liabilities / Assets

94th percentile

1.23x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.56x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

44th percentile

-0.4%

Faster asset growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

31%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$1,983,701

Down $7,571 (-0.4%) from 2017

Net Assets

Down

-$447,977

Down $77,784 (-21%) from 2017

Liabilities

Up

$2,431,678

Up $70,213 (+3.0%) from 2017

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin33rd percentile

Revenue

Up

$4,365,539

Up $1,026,047 (+31%) from 2017

Expenses

Up

$4,462,777

Up $995,490 (+29%) from 2017

Net Income

Up

-$97,238

Up $30,557 (+24%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

2018

Assets$1,983,701
Liabilities$2,431,678
Net Assets-$447,977
Open 2018 Filing

Operations Trend

Revenue Growth81st 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

2018

Revenue$4,365,539
Expenses$4,462,777
Net Income-$97,238
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 1, 2019
Return Version
2018v3.1
Gross Receipts
$4,365,539
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$2,039,731$1,941,780▼ $97,951
Savings and Temporary Cash Investments$41,350$52,590▲ $11,240
Accounts Receivable$-116,334$5,426▲ $121,760
Cash and Non-Interest-Bearing Accounts$8,886$-21,095▼ $29,981
Total Assets$1,991,272$1,983,701▼ $7,571
Other Assets Total$17,639$5,000▼ $12,639
Liabilities
Other Liabilities$2,278,953$2,304,854▲ $25,901
Accounts Payable and Accrued Expenses$82,512$126,824▲ $44,312
Total Liabilities$2,361,465$2,431,678▲ $70,213
Net Assets / Fund Balance
Temporarily Rstr Net Assets$-370,193$-447,977▼ $77,784
Total Net Assets Fund Balance$-370,193$-447,977▼ $77,784
Total Liabilities and Net Assets / Fund Balance$1,991,272$1,983,701▼ $7,571

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,660,280$996,375-
Other Land Buildings-$27,200-
Land$281,500--
Equipment-$204,934-
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
$4,365,539
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-97,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,655,379
Other Expenses$807,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,764,783$92,465-$2,857,248
Comp Disqual Persons$423,998$566-$424,564
Other Expenses$399,730$8,797-$408,527
Payroll Taxes$284,941$10,626-$295,567
Occupancy$108,680$14,843-$123,523
Depreciation Depletion-$99,025-$99,025
Information Technology$49,640$36,434-$86,074
Current Officers, Directors, Trustees, and Key Employees-$78,000-$78,000
Insurance$27,708$20,023-$47,731
Advertising$16,999$233-$17,232
Office Expenses$12,459$2,527-$14,986
Travel$168$7,615-$7,783
Fees for Services Accounting-$1,606-$1,606
Interest$89$822-$911
Total Functional Expenses$4,089,195$373,582$0$4,462,777
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$2,141,635
Misc other Libailities$179,004
Notes payable to bank/ Other Companies$44,849
Credit Cards$15,245
Direct Deposit Liabilities-
Key Bank Line of Creidt-
Payroll Liabiliies$-75,879
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
2220 NE 203rd Terrace, Miami, FL 33180

Signing Officer

Name
Mordechai Salfer Director
Title
Executive Dierctor
Signed
2019-04-01
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
190

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Misc Other changes were partly due to the net loss for the year.”

Form 990, Part III, Line 1

“Our mission is to aid acacdemically at risk or physically challenfed children by proiding psycho-educational services for them to achieve success leading to a productive and rewarding life style. All too oftren children are taught in a one size fits all manner overlookingf each childs learning style. The realitry is that we all learn in diferent 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 enjoygs learning and can awaken in him or her an excitement to learn. The Tree of Knowledge is continuosly building realtionships with schools across the United States giving more student access to programming they need and deserve. At Tree of Knowledge Learning Center our educational specialists access and reveal each childs uniquie learning style and develoop individualixed plans that create an enthusiams 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 achioeve academic success and develoop hope for a rewarding life.”

Raw XML Appendix370 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 1,093 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/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/TotalBookValueLandBuildingsAmt01941780
IRS990ScheduleD/TotalLiabilityAmt02304854
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Misc Other changes were partly due to the net loss for the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our mission is to aid acacdemically at risk or physically challenfed children by proiding psycho-educational services for them to achieve success leading to a productive and rewarding life style. All too oftren children are taught in a one size fits all manner overlookingf each childs learning style. The realitry is that we all learn in diferent 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 enjoygs learning and can awaken in him or her an excitement to learn. The Tree of Knowledge is continuosly building realtionships with schools across the United States giving more student access to programming they need and deserve. At Tree of Knowledge Learning Center our educational specialists access and reveal each childs uniquie learning style and develoop individualixed plans that create an enthusiams 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 achioeve academic success and develoop hope for a rewarding life.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0-370193
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0-447977
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01991272
IRS990/TotalAssetsEOYAmt01983701
IRS990/TotalAssetsGrp/BOYAmt01991272
IRS990/TotalAssetsGrp/EOYAmt01983701
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0190
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0373582
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04089195
IRS990/TotalFunctionalExpensesGrp/TotalAmt04462777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02361465
IRS990/TotalLiabilitiesEOYAmt02431678
IRS990/TotalLiabilitiesGrp/BOYAmt02361465
IRS990/TotalLiabilitiesGrp/EOYAmt02431678
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-370193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-447977
IRS990/TotalProgramServiceExpensesAmt04089195
IRS990/TotalProgramServiceRevenueAmt04365539
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04365539
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04365539
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01991272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01983701
IRS990/TravelGrp/ManagementAndGeneralAmt07615
IRS990/TravelGrp/ProgramServicesAmt0168
IRS990/TravelGrp/TotalAmt07783
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer Director
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dierctor
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0341887725
ReturnHeader/Filer/PhoneNum02168512221
ReturnHeader/Filer/USAddress/AddressLine1Txt02220 NE 203rd Terrace
ReturnHeader/Filer/USAddress/CityNm0Miami
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033180
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02EF2AEFCE97F1ADD3CB6C6D6E038D523214D55B8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02EF2AEFCE97F1ADD3CB6C6D6E038D523214D55B8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.91.53.240
ReturnHeader/FilingSecurityInformation/IPDt02019-04-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm020:04:51
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/PreparationDt02019-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-04-01T04:49:00-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,983,701
Liabilities
$2,431,678
Net assets
-$447,977
Revenue
$4,365,539
Expenses
$4,462,777
Net income
-$97,238
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
2018Detailed filing. Detailed filing data is available for this year.$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