Civic Intelligence

Light Up Learning Inc.

990EZ • Fiscal year 2021 • EIN 45-3679647

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

14474 SW 167 TerrMiami, FL 33177

(786) 334-6967

Siviq Scores

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

Liabilities / Assets

97th percentile

2.10x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

1.03x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

19th percentile

-20%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$25,355

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 29.7% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

76th percentile

37%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-31%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$41,768

Up $11,300 (+37%) from 2020

Net Assets

Up

-$45,820

Up $6,711 (+13%) from 2020

Liabilities

Up

$87,588

Up $4,589 (+5.5%) from 2020

Revenue

Down

$85,349

Down $39,008 (-31%) from 2020

Expenses

Down

$102,662

Down $70,391 (-41%) from 2020

Net Income

Up

-$17,313

Up $31,383 (+64%) from 2020

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

2021

Assets$41,768
Liabilities$87,588
Net Assets-$45,820

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

2021

Revenue$85,349
Expenses$102,662
Net Income-$17,313
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$85,349
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
WONDER ACADEMY AMENDED IT'S HOMESCHOOL PROGRAM TO ADDRESS NEEDS FOR MIDDLE AND/OR HIGH SCHOOL STUDENTS, AS THIS POPULATION APPEARED TO HAVE LESS ACCESS/TIME WITH SPECIAL EDUCATION PROGRAMS. 1:1 EDUCATIONAL THERAPY AS WELL AS INDIVIDUALIZATION FOR ATTENDING STUDENTS WAS PRIORITIZED. WONDER ACADEMY HAD 2 STUDENT ENROLLMENTS; EDUCATIONAL THERAPY HAD A TOTAL OF 10 STUDENTS.$200$102,862
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARGARITA CASTRODirectorFT$25,355-$25,355
JESSICA CASTILLOPresidentFT$16,384-$16,384
ALEXANDER CASTILLOVice-Preside-$0--
BRIANNE CASTILLOSecretary-$0--
NICHOLAS SCHRIEVERDirector-$0--
MONIQUE CATOGGIODirectorPT$0--
DAYLIS AMELIERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Light Up Learning Inc
EIN
45-3679647
Phone
7863346967
Address
14474 SW 167 TERR, MIAMI, FL 33177

Signing Officer

Name
Jessica Castillo
Title
President
Phone
7863346967
Signed
2022-11-14
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, Line 16

Expenses advertising and promotion 2,457 office expenses 1,339 information technology 438 travel 47 interest 210 insurance 2,769 credit card merchant fees 2,396 program curriculums 1,633 meals & entertainment 330 professional training 3,076 materials & supplies 464 taxes & licenses 61 website design & hosting 1,588 dues 250 coaching & consulting 2,600 non-investment depreciation 187 total 19,845

Form 990-ez, Part I, Line 20

Eidl income 3,024 ppp loan forgiveness 21,000

Form 990-ez, Part II, Line 24

Prepaid expenses and deferred charges 4,411 0 furniture & fixtures 5,872 5,872 less accumulated depreciation 4,656 4,843 machinery & equipment 1,771 1,771 less accumulated depreciation 1,769 1,771 automobiles & trucks 12,000 12,000 less accumulated depreciation 12,000 12,000 security deposits 30 30 total 5,659 1,059

Form 990-ez, Part II, Line 26

Loans payable 9,847 9,515 credit card payable 454 356 payroll taxes payable 1,098 1,962 ppp funds 21,000 26,240 sba loan 50,600 49,515

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

Wonder academy amended it's homeschool program to address needs for middle and/or high school students, as this population appeared to have less access/time with special education programs. 1:1 educational therapy as well as individualization for attending students was prioritized. Wonder academy had 2 student enrollments; educational therapy had a total of 10 students.

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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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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/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 2,457 OFFICE EXPENSES 1,339 INFORMATION TECHNOLOGY 438 TRAVEL 47 INTEREST 210 INSURANCE 2,769 CREDIT CARD MERCHANT FEES 2,396 PROGRAM CURRICULUMS 1,633 MEALS & ENTERTAINMENT 330 PROFESSIONAL TRAINING 3,076 MATERIALS & SUPPLIES 464 TAXES & LICENSES 61 WEBSITE DESIGN & HOSTING 1,588 DUES 250 COACHING & CONSULTING 2,600 NON-INVESTMENT DEPRECIATION 187 TOTAL 19,845
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EIDL INCOME 3,024 PPP LOAN FORGIVENESS 21,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID EXPENSES AND DEFERRED CHARGES 4,411 0 FURNITURE & FIXTURES 5,872 5,872 LESS ACCUMULATED DEPRECIATION 4,656 4,843 MACHINERY & EQUIPMENT 1,771 1,771 LESS ACCUMULATED DEPRECIATION 1,769 1,771 AUTOMOBILES & TRUCKS 12,000 12,000 LESS ACCUMULATED DEPRECIATION 12,000 12,000 SECURITY DEPOSITS 30 30 TOTAL 5,659 1,059
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOANS PAYABLE 9,847 9,515 CREDIT CARD PAYABLE 454 356 PAYROLL TAXES PAYABLE 1,098 1,962 PPP FUNDS 21,000 26,240 SBA LOAN 50,600 49,515
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUR 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/ExplanationTxt5WONDER ACADEMY AMENDED IT'S HOMESCHOOL PROGRAM TO ADDRESS NEEDS FOR MIDDLE AND/OR HIGH SCHOOL STUDENTS, AS THIS POPULATION APPEARED TO HAVE LESS ACCESS/TIME WITH SPECIAL EDUCATION PROGRAMS. 1:1 EDUCATIONAL THERAPY AS WELL AS INDIVIDUALIZATION FOR ATTENDING STUDENTS WAS PRIORITIZED. WONDER ACADEMY HAD 2 STUDENT ENROLLMENTS; EDUCATIONAL THERAPY HAD A TOTAL OF 10 STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/ReturnTs02022-11-15T14:20:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CASTILLO
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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