Civic Intelligence

Light Up Learning Inc.

990EZ • Fiscal year 2022 • EIN 45-3679647

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 03, 2023

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

100th percentile

66.43x

Higher debt load relative to assets than 100% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

1.04x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

8th percentile

-71%

Higher net margin than 8% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

87th percentile

$28,599

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 46.2% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

3rd percentile

-98%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-27%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Flat

$973

Flat from 2022

Net Assets

-$63,661

No earlier filing loaded for comparison.

Liabilities

Flat

$64,634

Flat from 2022

Revenue

Flat

$61,907

Flat from 2022

Expenses

Flat

$105,988

Flat from 2022

Net Income

Flat

-$44,081

Flat from 2022

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: $64,634Net Assets 2022: -$63,6612022Assets 2022: $973Liabilities 2022: $64,6342022Assets 2023: $9,388Liabilities 2023: $71,4452023Assets 2024: $1,473Liabilities 2024: $69,508Net Assets 2024: -$68,0352024

Highlighted filing

2022

Assets$973
Liabilities$64,634
Net Assets-$63,661

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 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

2022

Revenue$61,907
Expenses$105,988
Net Income-$44,081
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 3, 2023
Return Version
2022v5.0
Gross Receipts
$61,907
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 0 STUDENT ENROLLMENTS; EDUCATIONAL THERAPY HAD A TOTAL OF 10 STUDENTS.-$105,988
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARGARITA CASTRODirectorFT$28,599-$28,599
JESSICA CASTILLOPresidentFT$14,566-$14,566
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
2023-10-03
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 1,920 office expenses 572 information technology 120 travel 182 interest 2,491 insurance 1,037 credit card merchant fees 1,837 program curriculums 625 meals & entertainment 109 professional training 1,517 materials & supplies 36 taxes & licenses 61 website design & hosting 791 dues 17 telephone 258 credit card fees 264 storage 2,492 non-investment depreciation 86 total 14,415

Form 990-ez, Part I, Line 20

Ppp loan forgiveness 26,240

Form 990-ez, Part II, Line 24

Furniture & fixtures 5,872 5,872 less accumulated depreciation 4,843 4,929 machinery & equipment 1,771 1,771 less accumulated depreciation 1,771 1,771 automobiles & trucks 12,000 12,000 less accumulated depreciation 12,000 12,000 security deposits 30 30 total 1,059 973

Form 990-ez, Part II, Line 26

Loans payable 9,515 9,440 credit card payable 356 2,396 payroll taxes payable 1,962 4,335 ppp funds 26,240 0 sba loan 49,515 48,016 bank overdraft 0 447

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 0 student enrollments; educational therapy had a total of 10 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/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 1,920 OFFICE EXPENSES 572 INFORMATION TECHNOLOGY 120 TRAVEL 182 INTEREST 2,491 INSURANCE 1,037 CREDIT CARD MERCHANT FEES 1,837 PROGRAM CURRICULUMS 625 MEALS & ENTERTAINMENT 109 PROFESSIONAL TRAINING 1,517 MATERIALS & SUPPLIES 36 TAXES & LICENSES 61 WEBSITE DESIGN & HOSTING 791 DUES 17 TELEPHONE 258 CREDIT CARD FEES 264 STORAGE 2,492 NON-INVESTMENT DEPRECIATION 86 TOTAL 14,415
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PPP LOAN FORGIVENESS 26,240
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNITURE & FIXTURES 5,872 5,872 LESS ACCUMULATED DEPRECIATION 4,843 4,929 MACHINERY & EQUIPMENT 1,771 1,771 LESS ACCUMULATED DEPRECIATION 1,771 1,771 AUTOMOBILES & TRUCKS 12,000 12,000 LESS ACCUMULATED DEPRECIATION 12,000 12,000 SECURITY DEPOSITS 30 30 TOTAL 1,059 973
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOANS PAYABLE 9,515 9,440 CREDIT CARD PAYABLE 356 2,396 PAYROLL TAXES PAYABLE 1,962 4,335 PPP FUNDS 26,240 0 SBA LOAN 49,515 48,016 BANK OVERDRAFT 0 447
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 0 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/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-03
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ReturnHeader/ReturnTs02023-10-18T14:43:00-04:00
ReturnHeader/ReturnTypeCd0990EZ
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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