Civic Intelligence

Leadership Learning Academy Inc

990 • Fiscal year 2017 • EIN 45-3821104

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 23, 2018

100 West 2675 NorthLayton, UT 84041

(801) 593-9552

Siviq Scores

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

Liabilities / Assets

90th percentile

0.93x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

2.02x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

45th percentile

1.5%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

26th percentile

-2.1%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

58th percentile

7.8%

Faster revenue growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$7,929,734

Down $166,256 (-2.1%) from 2016

Net Assets

Up

$585,989

Up $55,514 (+10%) from 2016

Liabilities

Down

$7,343,745

Down $221,770 (-2.9%) from 2016

Revenue

Up

$3,639,115

Up $264,139 (+7.8%) from 2016

Expenses

Up

$3,583,601

Up $371,202 (+12%) from 2016

Net Income

Down

$55,514

Down $107,063 (-66%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2016: $8,095,990Liabilities 2016: $7,565,515Net Assets 2016: $530,4752016Assets 2017: $7,929,734Liabilities 2017: $7,343,745Net Assets 2017: $585,9892017Assets 2018: $15,642,520Liabilities 2018: $15,769,114Net Assets 2018: -$126,5942018Assets 2019: $15,700,188Liabilities 2019: $15,578,006Net Assets 2019: $122,1822019Assets 2020: $18,284,232Liabilities 2020: $17,577,892Net Assets 2020: $706,3402020Assets 2021: $19,097,900Liabilities 2021: $17,491,128Net Assets 2021: $1,606,7722021Assets 2022: $19,328,323Liabilities 2022: $17,330,602Net Assets 2022: $1,997,7212022Assets 2023: $19,701,825Liabilities 2023: $17,157,089Net Assets 2023: $2,544,7362023Assets 2024: $21,958,391Liabilities 2024: $17,707,872Net Assets 2024: $4,250,5192024

Highlighted filing

2017

Assets$7,929,734
Liabilities$7,343,745
Net Assets$585,989

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2016: $3,374,976Expenses 2016: $3,212,399Net Income 2016: $162,5772016Revenue 2017: $3,639,115Expenses 2017: $3,583,601Net Income 2017: $55,5142017Revenue 2018: $6,369,169Expenses 2018: $7,081,752Net Income 2018: -$712,5832018Revenue 2019: $8,001,597Expenses 2019: $7,752,821Net Income 2019: $248,7762019Revenue 2020: $8,261,998Expenses 2020: $7,677,840Net Income 2020: $584,1582020Revenue 2021: $8,924,477Expenses 2021: $7,811,149Net Income 2021: $1,113,3282021Revenue 2022: $9,390,346Expenses 2022: $8,999,397Net Income 2022: $390,9492022Revenue 2023: $10,087,714Expenses 2023: $9,540,699Net Income 2023: $547,0152023Revenue 2024: $12,468,176Expenses 2024: $10,054,809Net Income 2024: $2,413,3672024

Highlighted filing

2017

Revenue$3,639,115
Expenses$3,583,601
Net Income$55,514
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 23, 2018
Return Version
2016v3.0
Gross Receipts
$3,639,115
Mission and Program Overview

Mission

We foster personal growth, challenge individuals to make a positive impact in our community and cultivate lifelong learning.

The education of students grades k-6.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,284,572$7,074,427▼ $210,145
Cash and Non-Interest-Bearing Accounts$646,269$716,595▲ $70,326
Rtn Earn Endowment Incm Other Fnds$530,475$585,989▲ $55,514
Accounts Receivable$43,141$99,557▲ $56,416
Prepaid Expenses and Deferred Charges$122,008$39,155▼ $82,853
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,095,990$7,929,734▼ $166,256
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,348,015$7,093,437▼ $254,578
Accounts Payable and Accrued Expenses$217,500$250,308▲ $32,808
Total Liabilities$7,565,515$7,343,745▼ $221,770
Net Assets / Fund Balance
Total Net Assets Fund Balance$530,475$585,989▲ $55,514
Total Liabilities and Net Assets / Fund Balance$8,095,990$7,929,734▼ $166,256

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,925,977$411,092-
Land$912,931--
Equipment$235,519$245,075-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chuma UzohBoard Chair
Deborah HefnerBoard Member
Jimmy SunlightBoard Member
Lance EastmanBoard Member
Terry CapenerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Academica WestManagement Service290 NORTH FLINT STREET, Kaysville, UT 84037$216,021
Revenue and Support

Revenue Composition

Contributions and Grants
$3,409,564
Program Service Revenue
$226,899
Investment Income
$2,652
Other Revenue
$0
All Other Contributions
$3,189,511
Change in Net Assets
$55,514

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,639,115
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,639,115
Total Revenue per Form 990
$3,639,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,583,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$458,648-$458,648
Depreciation Depletion-$273,774-$273,774
Fees for Services Management-$216,021-$216,021
All Other Expenses$79,886$72,234-$152,120
Information Technology$122,713$5,274-$127,987
Fees for Services Other$65,534$10,163-$75,697
Office Expenses$59,334$15,687-$75,021
Other Expenses$39,557$31,004-$70,561
Insurance-$15,363-$15,363
Travel$3,199$10,536-$13,735
Advertising$709$3,391-$4,100
Total Functional Expenses$2,292,228$1,291,373$0$3,583,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,583,601
Total Expenses per Audited Statements$3,583,601
Total Expenses per Form 990$3,583,601
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The tax return is reviewed by the board, compared to the audited financial statements, then signed and submitted to the irs.

Form 990, Part VI, Section B, Line 12C

Conflicts of interest, if any, are discussed in monthly board meetings.

Form 990, Part VI, Section B, Line 15A

School principal's salary is determined by the board based on experience and salaries at similarly sized charter schools.

Form 990, Part VI, Section C, Line 19

Form 990 is available upon request during regular business hours of the organization.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public via the school's website listed on page one of this tax filing.

Filing and Contact Details

Filer

Filer Name
Leadership Learning Academy
EIN
45-3821104
Phone
8015939552
Address
100 WEST 2675 NORTH, LAYTON, UT 84041

Signing Officer

Name
Chuma Uzoh
Title
Board President
Phone
8015939552
Signed
2018-04-23

Organization Details

Principal Officer
Chuma Uzoh
Formed
2011
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Academica West
Address
290 NORTH FLINT STREET, KAYSVILLE, UT 84037
Preparer
Ryan H Smith
Phone
8014449378
Supplemental Narrative

Additional Explanations

Form 990, Part V - Additional Information

Line 2a: all payroll and payroll related expenses are paid by a-plus benefits of idaho, inc. (ein 84-1374112). As such, a-plus benefits submits payroll tax filings under their employer tax identification number for all withholding and payroll activity.

FORM 990, PART XII, LINE 2C:

The board of directors votes on an audit committee. Committee members are reviewed annually and modified as needed.

Financial Statement Notes

PART X, LINE 2:

The organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

Raw XML Appendix387 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07074427
IRS990ScheduleD/TotalExpensesPerForm990Amt03583601
IRS990ScheduleD/TotalRevenuePerForm990Amt03639115
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03639115
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03583601
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A STATE FUNDED CHARTER SCHOOL AND THUS FOLLOWS ALL FEDERAL AND STATE NONDISCRIMINATION POLICIES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS STATE FUNDED AND DOES NOT SOLICIT DONATIONS OR CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2A: ALL PAYROLL AND PAYROLL RELATED EXPENSES ARE PAID BY A-PLUS BENEFITS OF IDAHO, INC. (EIN 84-1374112). AS SUCH, A-PLUS BENEFITS SUBMITS PAYROLL TAX FILINGS UNDER THEIR EMPLOYER TAX IDENTIFICATION NUMBER FOR ALL WITHHOLDING AND PAYROLL ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS REVIEWED BY THE BOARD, COMPARED TO THE AUDITED FINANCIAL STATEMENTS, THEN SIGNED AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST, IF ANY, ARE DISCUSSED IN MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHOOL PRINCIPAL'S SALARY IS DETERMINED BY THE BOARD BASED ON EXPERIENCE AND SALARIES AT SIMILARLY SIZED CHARTER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC VIA THE SCHOOL'S WEBSITE LISTED ON PAGE ONE OF THIS TAX FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS VOTES ON AN AUDIT COMMITTEE. COMMITTEE MEMBERS ARE REVIEWED ANNUALLY AND MODIFIED AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V - ADDITIONAL INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08095990
IRS990/TotalAssetsEOYAmt07929734
IRS990/TotalAssetsGrp/BOYAmt08095990
IRS990/TotalAssetsGrp/EOYAmt07929734
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03409564
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01291373
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02292228
IRS990/TotalFunctionalExpensesGrp/TotalAmt03583601
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07565515
IRS990/TotalLiabilitiesEOYAmt07343745
IRS990/TotalLiabilitiesGrp/BOYAmt07565515
IRS990/TotalLiabilitiesGrp/EOYAmt07343745
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0530475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585989
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02292228
IRS990/TotalProgramServiceRevenueAmt0226899
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0229551
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03639115
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08095990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07929734
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010536
IRS990/TravelGrp/ProgramServicesAmt03199
IRS990/TravelGrp/TotalAmt013735
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 WEST 2675 NORTH
IRS990/USAddress/CityNm0LAYTON
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084041
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://LLACHARTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHUMA UZOH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08015939552
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEADERSHIP LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0453821104
ReturnHeader/Filer/PhoneNum08015939552
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 WEST 2675 NORTH
ReturnHeader/Filer/USAddress/CityNm0LAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084041
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F0DBE16B46B27A2E6F654325483D58F6D6D2764E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A1B5644A4D9AD364D0A4A3C5CEC2BE51285CDA94
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.60.105.66
ReturnHeader/FilingSecurityInformation/IPDt02018-04-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm012:02:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331064293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACADEMICA WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0290 NORTH FLINT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAYSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084037
ReturnHeader/PreparerPersonGrp/PhoneNum08014449378
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN H SMITH
ReturnHeader/ReturnTs02018-04-23T12:02:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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