Civic Intelligence

Tree of Knowledge Learning Center

990 • Fiscal year 2023 • EIN 34-1887725

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 13, 2024

2220 NE 203rd TerraceMiami, FL 33180

(216) 233-0065

Siviq Scores

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

Liabilities / Assets

95th percentile

1.13x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

36th percentile

0.0%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Flat

$1,886,254

Flat from 2022

Net Assets

Flat

-$245,407

Flat from 2022

Liabilities

Flat

$2,131,661

Flat from 2022

Revenue

Flat

$0

Flat from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Flat

$0

Flat from 2022

Historical Trend

Balance Sheet Trend

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

2023

Assets$1,886,254
Liabilities$2,131,661
Net Assets-$245,407

Operations Trend

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

2023

Revenue$0
Expenses$0
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 13, 2024
Return Version
2023v4.0
Gross Receipts
$0
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$1,886,254$1,886,254→ $0
Total Assets$1,886,254$1,886,254→ $0
Liabilities
Other Liabilities$2,131,661$2,131,661→ $0
Total Liabilities$2,131,661$2,131,661→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-245,407$-245,407→ $0
Total Net Assets Fund Balance$-245,407$-245,407→ $0
Total Liabilities and Net Assets / Fund Balance$1,886,254$1,886,254→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,604,754$1,051,901-
Land$281,500--
Compensation and Service Providers

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
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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$2,131,661
Notes payable to bank/ Other Companies-
Payroll Liabiliies-
Credit Cards-
Misc other Libailities-
Direct Deposit Liabilities-
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
No
Business relationship with 35% controlled entity
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
2162330065
Address
2220 NE 203rd Terrace, Miami, FL 33180

Signing Officer

Name
Mordechai Salfer
Title
Excutivbe Director
Phone
2162330065
Signed
2024-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mordechai Salfer
Formed
1999
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0

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 II, Line 1

The company has ceased operations in 2019

Raw XML Appendix306 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board member
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01051901
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01886254
IRS990/LandBldgEquipCostOrOtherBssAmt02938155
IRS990/LegalDomicileStateCd0OH
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See schedule O for the organizations mission statement.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-245407
IRS990/NetAssetsOrFundBalancesEOYAmt0-245407
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-245407
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-245407
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt02131661
IRS990/OtherLiabilitiesGrp/EOYAmt02131661
IRS990/OtherOrganizationDsc0Non Profit Corp
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Mordechai Salfer
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PrivateFoundation170Ind0X
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
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IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/Total509Grp/TotalAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01604754
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01051901
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02656655
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0281500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0281500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02131661
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
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IRS990ScheduleD/TotalLiabilityAmt02131661
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part II, Line 1
IRS990/SchoolOperatingInd0false
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mordechai Salfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Excutivbe Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02162330065
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0341887725
ReturnHeader/Filer/PhoneNum02162330065
ReturnHeader/Filer/USAddress/AddressLine1Txt02220 NE 203rd Terrace
ReturnHeader/Filer/USAddress/CityNm0Miami
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033180
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599692
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/PreparationDt02024-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip M Piccus
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-02-13T12:07:34-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mordechai
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Salfer
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2023Detailed filing. Detailed filing data is available for this year.$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