Civic Intelligence

Light Up Learning Inc.

990EZ • Fiscal year 2016 • EIN 45-3679647

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 13, 2017

10121 SW 40 StMiami, FL 33165

(786) 334-6967

Siviq Scores

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

Liabilities / Assets

97th percentile

2.38x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.17x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

34th percentile

-3.3%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$38,160

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

35%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$13,320

Up $2,087 (+19%) from 2015

Net Assets

Down

-$18,421

Down $5,805 (-46%) from 2015

Liabilities

Up

$31,741

Up $7,892 (+33%) from 2015

Revenue

Up

$185,585

Up $48,514 (+35%) from 2015

Expenses

Up

$191,653

Up $58,604 (+44%) from 2015

Net Income

Down

-$6,068

Down $10,090 (-251%) from 2015

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2014: $12,091Liabilities 2014: $28,7292014Assets 2015: $11,233Liabilities 2015: $23,849Net Assets 2015: -$12,6162015Assets 2016: $13,320Liabilities 2016: $31,741Net Assets 2016: -$18,4212016Assets 2017: $19,718Liabilities 2017: $23,407Net Assets 2017: -$3,6892017Assets 2018: $10,351Liabilities 2018: $16,815Net Assets 2018: -$6,4642018Assets 2019: $8,673Liabilities 2019: $12,508Net Assets 2019: -$3,8352019Assets 2020: $30,468Liabilities 2020: $82,999Net Assets 2020: -$52,5312020Assets 2021: $41,768Liabilities 2021: $87,588Net Assets 2021: -$45,8202021Assets 2022: $973Liabilities 2022: $64,6342022Assets 2023: $9,388Liabilities 2023: $71,4452023Assets 2024: $1,473Liabilities 2024: $69,508Net Assets 2024: -$68,0352024

Highlighted filing

2016

Assets$13,320
Liabilities$31,741
Net Assets-$18,421

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $66,948Expenses 2014: $88,233Net Income 2014: -$21,2852014Revenue 2015: $137,071Expenses 2015: $133,049Net Income 2015: $4,0222015Revenue 2016: $185,585Expenses 2016: $191,653Net Income 2016: -$6,0682016Revenue 2017: $249,740Expenses 2017: $235,008Net Income 2017: $14,7322017Revenue 2018: $258,482Expenses 2018: $261,257Net Income 2018: -$2,7752018Revenue 2019: $224,632Expenses 2019: $222,003Net Income 2019: $2,6292019Revenue 2020: $124,357Expenses 2020: $173,053Net Income 2020: -$48,6962020Revenue 2021: $85,349Expenses 2021: $102,662Net Income 2021: -$17,3132021Revenue 2022: $61,907Expenses 2022: $105,988Net Income 2022: -$44,0812022Revenue 2023: $66,259Expenses 2023: $64,655Net Income 2023: $1,6042023Revenue 2024: $35,609Expenses 2024: $41,587Net Income 2024: -$5,9782024

Highlighted filing

2016

Revenue$185,585
Expenses$191,653
Net Income-$6,068
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 13, 2017
Return Version
2016v3.0
Gross Receipts
$185,585
Mission and Program Overview

Mission

Our mission is to being "aha moments" to life in the lives of struggling learners. Light up learning is founded in love to passionately expose the light inside of every learner, and especially those that struggle with learning disabilities. Our aim is to inspire them with the knowledge that they possess instrinsic value in themselves and are more than what their grades represent. Acknowledging this, it is our mission to empower students with learning disabilities of all ages to embrace their god-given uniqueness, realize their potential, and look to the future with confidence by: 1. Providing proven and sustainable nild educational therapies (et) to break through thier limiting beliefs and cognitive processing challenges; 2. Creating and providing successful and reproducible frameworks for the delivery of these methodologies through various delivery touch points (learning centers, day schools, camps, etc.) 3. Advocating for learners and their families at local and national levels, ther

Program Services

DescriptionGrantsExpenses
INCREASED ENROLLMENT IN E.T. BY 10% COMPARED TO 2015; SAT PREPARATION HAD NEW AS WELL AS REPEAT STUDENTS AND EXPANDED TO INCLUDE P.E.R.T PREPARATION FOR 6 STUDENTS; WONDER ACADEMY HAD 8 NEW SUDENT ENROLLMENTS, AND WE WERE ABLE TO ASSIST AN ADDITIONAL 8 FORMAL EVALUATION REQUESTS AND/OR IEP/504 PLAN MEETINGS FOR LOCAL PUBLIC SCHOOL STUDENTS.$27,419$163,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARGARITA CASTRODirector-$38,160-$38,160
JESSICA CASTILLOPresident-$6,000-$6,000
ALEXANDER CASTILLOVice-Preside-$0--
BRIANNE CASTILLOSecretary-$0--
NICHOLAS SCHRIEVERDirector-$0--
MONIQUE CATOGGIODirector-$0--
KATHERINE FUENTESDirector-$0--
Filing and Contact Details

Filer

Filer Name
Light Up Learning Inc
EIN
45-3679647
Phone
7863346967
Address
10121 SW 40 ST, MIAMI, FL 33165

Signing Officer

Name
Jessica Castillo
Title
President
Phone
7863346967
Signed
2017-07-13
Discuss with paid preparer
Yes

Preparer

Firm
Ceballos Ceballos Bestulich & Padron
Address
890 S DIXIE HWY, CORAL GABLES, FL 33146-2603
Preparer
Kristen Padron CPA
Phone
3053810825
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I

Contributions - 1,663 temporary help - 25,756

Form 990-ez, Part I, Line 10

27,419 0 0

Form 990-ez, Part I, Line 16

Expenses advertising and promotion 3,513 office 2,246 information technology 288 travel 98 insurance 1,323 automobile 1,066 bank charges 10 credit card merchant fees 4,324 program curriculums 270 computer software 897 field trips 120 meals & entertainment 3,971 parking & tolls 61 pets & animals 334 professional training 9,409 materials & supplies 4,378 taxes & licenses 921 telephone 846 website design & hosting 1,613 dues 115 repairs & maintenance 1,203 utilities 2,545 childrens events 1,497 non-investment depreciation 263 total 41,311

Form 990-ez, Part I, Line 20

Book / tax depreciation difference 263

Form 990-ez, Part II, Line 24

Furniture & fixtures 4,056 4,583 less accumulated depreciation 2,862 2,862 machinery & equipment 738 738 less accumulated depreciation 427 427 security deposits 0 4,000 total 1,505 6,032

Form 990-ez, Part II, Line 26

Loans payable 23,849 28,855 credit card payable 0 1,107 payroll taxes payable 0 1,779

Form 990-ez, Part III

Our mission is to being "aha moments" to life in the lives of struggling learners. Light up learning is founded in love to passionately expose the light inside of every learner, and especially those that struggle with learning disabilities. Our aim is to inspire them with the knowledge that they possess instrinsic value in themselves and are more than what their grades represent. Acknowledging this, it is our mission to empower students with learning disabilities of all ages to embrace their god-given uniqueness, realize their potential, and look to the future with confidence by: 1. Providing proven and sustainable nild educational therapies (et) to break through thier limiting beliefs and cognitive processing challenges; 2. Creating and providing successful and reproducible frameworks for the delivery of these methodologies through various delivery touch points (learning centers, day schools, camps, etc.) 3. Advocating for learners and their families at local and national levels, thereby positively impacting the educational system as a whole.

Form 990-ez, Part III, Line 28

Increased enrollment in e.t. By 10% compared to 2015; sat preparation had new as well as repeat students and expanded to include p.e.r.t preparation for 6 students; wonder academy had 8 new sudent enrollments, and we were able to assist an additional 8 formal evaluation requests and/or iep/504 plan meetings for local public school students.

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IRS990EZ/PrimaryExemptPurposeTxt0OUR MISSION IS TO BEING "AHA MOMENTS" TO LIFE IN THE LIVES OF STRUGGLING LEARNERS. LIGHT UP LEARNING IS FOUNDED IN LOVE TO PASSIONATELY EXPOSE THE LIGHT INSIDE OF EVERY LEARNER, AND ESPECIALLY THOSE THAT STRUGGLE WITH LEARNING DISABILITIES. OUR AIM IS TO INSPIRE THEM WITH THE KNOWLEDGE THAT THEY POSSESS INSTRINSIC VALUE IN THEMSELVES AND ARE MORE THAN WHAT THEIR GRADES REPRESENT. ACKNOWLEDGING THIS, IT IS OUR MISSION TO EMPOWER STUDENTS WITH LEARNING DISABILITIES OF ALL AGES TO EMBRACE THEIR GOD-GIVEN UNIQUENESS, REALIZE THEIR POTENTIAL, AND LOOK TO THE FUTURE WITH CONFIDENCE BY: 1. PROVIDING PROVEN AND SUSTAINABLE NILD EDUCATIONAL THERAPIES (ET) TO BREAK THROUGH THIER LIMITING BELIEFS AND COGNITIVE PROCESSING CHALLENGES; 2. CREATING AND PROVIDING SUCCESSFUL AND REPRODUCIBLE FRAMEWORKS FOR THE DELIVERY OF THESE METHODOLOGIES THROUGH VARIOUS DELIVERY TOUCH POINTS (LEARNING CENTERS, DAY SCHOOLS, CAMPS, ETC.) 3. ADVOCATING FOR LEARNERS AND THEIR FAMILIES AT LOCAL AND NATIONAL LEVELS, THER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRIBUTIONS - 1,663 TEMPORARY HELP - 25,756
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt127,419 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES ADVERTISING AND PROMOTION 3,513 OFFICE 2,246 INFORMATION TECHNOLOGY 288 TRAVEL 98 INSURANCE 1,323 AUTOMOBILE 1,066 BANK CHARGES 10 CREDIT CARD MERCHANT FEES 4,324 PROGRAM CURRICULUMS 270 COMPUTER SOFTWARE 897 FIELD TRIPS 120 MEALS & ENTERTAINMENT 3,971 PARKING & TOLLS 61 PETS & ANIMALS 334 PROFESSIONAL TRAINING 9,409 MATERIALS & SUPPLIES 4,378 TAXES & LICENSES 921 TELEPHONE 846 WEBSITE DESIGN & HOSTING 1,613 DUES 115 REPAIRS & MAINTENANCE 1,203 UTILITIES 2,545 CHILDRENS EVENTS 1,497 NON-INVESTMENT DEPRECIATION 263 TOTAL 41,311
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FURNITURE & FIXTURES 4,056 4,583 LESS ACCUMULATED DEPRECIATION 2,862 2,862 MACHINERY & EQUIPMENT 738 738 LESS ACCUMULATED DEPRECIATION 427 427 SECURITY DEPOSITS 0 4,000 TOTAL 1,505 6,032
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LOANS PAYABLE 23,849 28,855 CREDIT CARD PAYABLE 0 1,107 PAYROLL TAXES PAYABLE 0 1,779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUR MISSION IS TO BEING "AHA MOMENTS" TO LIFE IN THE LIVES OF STRUGGLING LEARNERS. LIGHT UP LEARNING IS FOUNDED IN LOVE TO PASSIONATELY EXPOSE THE LIGHT INSIDE OF EVERY LEARNER, AND ESPECIALLY THOSE THAT STRUGGLE WITH LEARNING DISABILITIES. OUR AIM IS TO INSPIRE THEM WITH THE KNOWLEDGE THAT THEY POSSESS INSTRINSIC VALUE IN THEMSELVES AND ARE MORE THAN WHAT THEIR GRADES REPRESENT. ACKNOWLEDGING THIS, IT IS OUR MISSION TO EMPOWER STUDENTS WITH LEARNING DISABILITIES OF ALL AGES TO EMBRACE THEIR GOD-GIVEN UNIQUENESS, REALIZE THEIR POTENTIAL, AND LOOK TO THE FUTURE WITH CONFIDENCE BY: 1. PROVIDING PROVEN AND SUSTAINABLE NILD EDUCATIONAL THERAPIES (ET) TO BREAK THROUGH THIER LIMITING BELIEFS AND COGNITIVE PROCESSING CHALLENGES; 2. CREATING AND PROVIDING SUCCESSFUL AND REPRODUCIBLE FRAMEWORKS FOR THE DELIVERY OF THESE METHODOLOGIES THROUGH VARIOUS DELIVERY TOUCH POINTS (LEARNING CENTERS, DAY SCHOOLS, CAMPS, ETC.) 3. ADVOCATING FOR LEARNERS AND THEIR FAMILIES AT LOCAL AND NATIONAL LEVELS, THEREBY POSITIVELY IMPACTING THE EDUCATIONAL SYSTEM AS A WHOLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INCREASED ENROLLMENT IN E.T. BY 10% COMPARED TO 2015; SAT PREPARATION HAD NEW AS WELL AS REPEAT STUDENTS AND EXPANDED TO INCLUDE P.E.R.T PREPARATION FOR 6 STUDENTS; WONDER ACADEMY HAD 8 NEW SUDENT ENROLLMENTS, AND WE WERE ABLE TO ASSIST AN ADDITIONAL 8 FORMAL EVALUATION REQUESTS AND/OR IEP/504 PLAN MEETINGS FOR LOCAL PUBLIC SCHOOL STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART III, LINE 28
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTEN PADRON CPA
ReturnHeader/ReturnTs02017-07-14T11:37:22-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits