Civic Intelligence

Refine Learning Center II

EIN 46-1842975 • 501(c)3 • Fort Lauderdale, FL

Profile

Charity and Education

2350 W Oakland Park Blvd Suite 650Fort Lauderdale, FL 33311

refinelearningcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

41st percentile

-1.7%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

84th percentile

$8,820

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

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

Asset Growth

16th percentile

-64%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

16th percentile

-56%

Faster revenue growth than 16% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$2,356

Down $4,263 (-64%) from 2021

Liabilities

Down

$2,356

Down $4,263 (-64%) from 2021

Net Assets

Down

-$2,879

Down $2,879 from 2021

Operations
Liabilities / Revenue71st percentileNet Margin41st percentile

Revenue

Down

$169,684

Down $217,453 (-56%) from 2021

Expenses

Down

$172,563

Down $217,862 (-56%) from 2021

Net Income

Up

-$2,879

Up $409 (+12%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$20K$0-$20K-$40KAssets 2019: $1Liabilities 2019: $25,215Net Assets 2019: -$25,2142019Assets 2020: $1,617Liabilities 2020: $1,617Net Assets 2020: $02020Assets 2021: $6,619Liabilities 2021: $6,619Net Assets 2021: $02021Assets 2022: $2,356Liabilities 2022: $2,356Net Assets 2022: -$2,8792022

Highlighted filing

2022

Assets$2,356
Liabilities$2,356
Net Assets-$2,879
Open 2022 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2019: $229,246Expenses 2019: $270,924Net Income 2019: -$41,6782019Revenue 2020: $310,024Expenses 2020: $324,203Net Income 2020: -$14,1792020Revenue 2021: $387,137Expenses 2021: $390,425Net Income 2021: -$3,2882021Revenue 2022: $169,684Expenses 2022: $172,563Net Income 2022: -$2,8792022

Highlighted filing

2022

Revenue$169,684
Expenses$172,563
Net Income-$2,879
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,356
Liabilities
$2,356
Net assets
-$2,879
Revenue
$169,684
Expenses
$172,563
Net income
-$2,879
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.03$1.70$1.73$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.00$3.87$3.90$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.00$3.10$3.24$0.14
2019Summary only. Only limited summary data is available for this year.$0.00$0.25$0.25$2.29$2.71$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 31, 2023
Return Version
2022v5.0
Gross Receipts
$169,684
Mission and Program Overview

Mission

To become the leader of provisions of Christian based teaching aimed at promoting educational growth, development, and progress for the benefit of young people in Broward County FL and surronding areas.

Charity and Education

Program Services

DescriptionGrantsExpenses
The school graduated 5 senior in 2022 Enrollment is 45 throughout yr-$169,684
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENITRA HENRYVice PresidentPT$8,820-$8,820
DEZEREN HEWIEDirectorPT$8,820-$8,820
CANDICE BREDWOODDirector-$0--
Governance and Compliance

Governance Explanations

Part VI line 12C

“The organiation requires Directors to advise if there were any”

Part VI line 12C

“conflicts affecting their decision on the board”

Part VI line 15A

“The compensation for the CEO is determined by the board, based”

Part VI line 15A

“on surveys of other similar positions in non-for-profit organization.”

Part VI line 15B

“The organization requires a written request and ten days for copies”

Part VI line 15B

“to be made available.”

Part VII line 1A

“Record #1 Prepare syllavus and review course work attend board”

Part VII line 1A

“meetins.”

Part VII line 1A

“Record #2 Daily Operations of the School.”

Part VII line 1A

“Record #3 Liasion with outside agencies.”

Part VII line 1A

“Record #4 Coordinator for the systems and grants”

Part VII line 1A

“Record #5 Attend Board Meetings.”

Part VII line A

“Record #6 Control daily finances prepare financial statement”

Filing and Contact Details

Filer

Filer Name
Refine Learning Center II
EIN
46-1842975
In Care Of
% Vicky H Burnett
Phone
9542616457
Address
2350 W Oakland Park Blvd Suite 650, Fort Lauderdale, FL 33311

Signing Officer

Name
Vicky H Burnett
Title
President
Phone
9542616457
Signed
2023-03-31
Discuss with paid preparer
No

Preparer

Firm
Tax Refunds USA LLC
Address
3130 PALM TRACE LANDINGS DR, 604, DAVIE, FL 33314-6800
Preparer
Elizabeth Scott
Phone
8006937561
Supplemental Narrative

Additional Explanations

Part I Line 16

“Advertising and promotion $4877.00”

Part I Line 16

“Other office expenses $8679.00”

Part I Line 16

“Insurance $6758.00”

Part II Line 26

“Accounts payable and accrued expenses. Beginning:$2356.00 Ending: $2356.00”

Part III line 10B

“The organization has no branches.”

Raw XML Appendix195 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0VICKY H BURNETT
CompensationExplanation/CompensationExplanationGrp/PersonNm1KENITRA HENRY
CompensationExplanation/CompensationExplanationGrp/PersonNm2DEZEREN HEWIE
CompensationExplanation/CompensationExplanationGrp/PersonNm3CANDICE BREDWOOD
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0Oversees the Organization
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt1Assist with the supervision of the daily routines
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt2Teacher
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt3Member of the Board of Directors
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0VICKY H BURNETT
IRS990EZ/BooksInCareOfDetail/PhoneNum09542616457
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09936 W Daffodil
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hollywood
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033025
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02356
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02356
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt040.00
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt060000
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm0VICKY H BURNETT
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0President
IRS990EZ/ContributionsGiftsGrantsEtcAmt0169684
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2879
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02356
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02356
IRS990EZ/GrossReceiptsAmt0169684
IRS990EZ/InitialReturnInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-2879
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt054000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt08820
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt18820
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENITRA HENRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEZEREN HEWIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CANDICE BREDWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt020314
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Charity and Education
IRS990EZ/PrintingPublicationsPostageAmt01768
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The school graduated 5 senior in 2022 Enrollment is 45 throughout yr
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0169684
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt096481
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02356
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02356
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt0172563
IRS990EZ/TotalProgramServiceExpensesAmt0169684
IRS990EZ/TotalRevenueAmt0169684
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0Refinelearningcenter.com
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and promotion $4877.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other office expenses $8679.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $6758.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts payable and accrued expenses. Beginning:$2356.00 Ending: $2356.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has no branches.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organiation requires Directors to advise if there were any
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6conflicts affecting their decision on the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The compensation for the CEO is determined by the board, based
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8on surveys of other similar positions in non-for-profit organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The organization requires a written request and ten days for copies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10to be made available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Record #1 Prepare syllavus and review course work attend board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12meetins.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Record #2 Daily Operations of the School.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Record #3 Liasion with outside agencies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Record #4 Coordinator for the systems and grants
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Record #5 Attend Board Meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Record #6 Control daily finances prepare financial statement
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Part VII line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Part VII line a
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0VICKY H BURNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09542616457
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Refine Learning Center II
ReturnHeader/Filer/BusinessNameControlTxt0REFI
ReturnHeader/Filer/EIN0461842975
ReturnHeader/Filer/InCareOfNm0% Vicky H Burnett
ReturnHeader/Filer/PhoneNum09542616457
ReturnHeader/Filer/USAddress/AddressLine1Txt02350 W Oakland Park Blvd Suite 650
ReturnHeader/Filer/USAddress/CityNm0Fort Lauderdale
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033311
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812868062
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX REFUNDS USA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03130 PALM TRACE LANDINGS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0604
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAVIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0333146800
ReturnHeader/PreparerPersonGrp/PhoneNum08006937561
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH SCOTT
ReturnHeader/ReturnTs02023-03-31T17:47:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VICKY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BURNETT
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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