Civic Intelligence

Next Generation Ministries

EIN 47-2438831 • 501(c)3 • Dana Point, CA

Profile

Independent Learning Academy IS A PART OF NEXT GENERATION MINISTRIES AND is a ministry that is available for the homeschooling community to embrace. Its purpose and intent is to raise up and equip the next generation to fulfill their individual God-given purposes and to become leaders in their community making a difference in peoples lives. Through our engaging academic classes, enriching elective programs, and outreach ministries, we come along side you and your family to partner together to make an exceptional and memorable educational experience for your children that will make a lasting impact on their lives.

32565 B Golden Lantern St 266Dana Point, CA 92629

www.independentlearningacademy.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

4th percentile

-597%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-85%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-98%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$3,964

Down $21,804 (-85%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$3,964

Down $21,804 (-85%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin4th percentile

Revenue

Down

$3,655

Down $163,637 (-98%) from 2023

Expenses

Down

$25,459

Down $252,588 (-91%) from 2023

Net Income

Up

-$21,804

Up $88,951 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$200K$150K$100K$50K$0Assets 2015: $8,259Net Assets 2015: $8,2592015Assets 2016: $28,311Net Assets 2016: $28,3112016Assets 2017: $37,124Net Assets 2017: $37,1242017Assets 2018: $59,613Liabilities 2018: $0Net Assets 2018: $59,6132018Assets 2019: $128,912Liabilities 2019: $0Net Assets 2019: $128,9122019Assets 2020: $162,034Liabilities 2020: $0Net Assets 2020: $162,0342020Assets 2021: $123,881Liabilities 2021: $0Net Assets 2021: $123,8812021Assets 2022: $118,550Liabilities 2022: $0Net Assets 2022: $118,5502022Assets 2023: $25,768Liabilities 2023: $0Net Assets 2023: $25,7682023Assets 2024: $3,964Liabilities 2024: $0Net Assets 2024: $3,9642024

Highlighted filing

2024

Assets$3,964
Liabilities$0
Net Assets$3,964
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $56,328Expenses 2015: $74,906Net Income 2015: -$18,5782015Revenue 2016: $93,434Expenses 2016: $73,382Net Income 2016: $20,0522016Revenue 2017: $143,493Expenses 2017: $134,680Net Income 2017: $8,8132017Revenue 2018: $231,549Expenses 2018: $209,060Net Income 2018: $22,4892018Revenue 2019: $347,642Expenses 2019: $282,544Net Income 2019: $65,0982019Revenue 2020: $429,731Expenses 2020: $396,609Net Income 2020: $33,1222020Revenue 2021: $620,898Expenses 2021: $652,653Net Income 2021: -$31,7552021Revenue 2022: $619,476Expenses 2022: $624,807Net Income 2022: -$5,3312022Revenue 2023: $167,292Expenses 2023: $278,047Net Income 2023: -$110,7552023Revenue 2024: $3,655Expenses 2024: $25,459Net Income 2024: -$21,8042024

Highlighted filing

2024

Revenue$3,655
Expenses$25,459
Net Income-$21,804
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,964
Liabilities
$0
Net assets
$3,964
Revenue
$3,655
Expenses
$25,459
Net income
-$21,804
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.04$0.25$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$1.67$2.78$1.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$6.19$6.25$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$6.21$6.53$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$4.30$3.97$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$3.48$2.83$0.65
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$2.32$2.09$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.37$1.43$1.35$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.28$0.93$0.73$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.56$0.75$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 7, 2025
Return Version
2024v5.1
Gross Receipts
$3,655
Mission and Program Overview

Mission

Independent Learning Academy IS A PART OF NEXT GENERATION MINISTRIES AND is a ministry that is available for the homeschooling community to embrace. Its purpose and intent is to raise up and equip the next generation to fulfill their individual God-given purposes and to become leaders in their community making a difference in peoples lives. Through our engaging academic classes, enriching elective programs, and outreach ministries, we come along side you and your family to partner together to make an exceptional and memorable educational experience for your children that will make a lasting impact on their lives.

Ministry homeschool community psp progra

Program Services

DescriptionGrantsExpenses
MINISTRY TO THE HOMESCHOOLING COMMUNITY THAT HELPS TO EQUIP STUDENTS WITH SKILLS, KNOWLEDGE, AND OPPORTUNITIES THAT WILL PREPARE THEM FOR SUCCESS AND INDEPENDENCE AS YOUNG ADULTS.-$13,942
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARL HEFTDirectorPT$0--
CAT KEENADirectorPT$0--
JOE RUSSELLSecretaryPT$0--
LESLEY RUSSELLPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Next Generation Ministries
EIN
47-2438831
In Care Of
% LESLEY RUSSELL
Phone
9496800468
Address
32565 B GOLDEN LANTERN ST 266, DANA POINT, CA 92629

Signing Officer

Name
Lesley Russell
Title
President
Phone
9496800468
Signed
2025-06-07
Discuss with paid preparer
No

Preparer

Firm
Set Apart CPAs Consulting & Advisor
Address
116 AGNES RD STE 200, Knoxville, TN 37919
Preparer
Frank M Connell Iii
Phone
4236892727
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountMisc Income 3,655”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 1,788BANK CHARGES 85BUSINESS REGISTRATION FEES 23TAXES & LICENSES 3ACCOUNTING 8,750LEGAL FEES 2,730GIFTS 172SUPPLIES 57ADVERTISING 5,728INSURANCE 1,788STORAGE 2,541DONATIONS TO NON PROFITS 532”

Description of other assets Part II line 24

“Category Beginning of Year End of YearFURNITURE & EQUIPMENT NET 2,340 552”

Raw XML Appendix167 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LESLEY RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum09496800468
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03 WHITECLIFF
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAGUNA NIGUEL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092677
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023428
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03412
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21804
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01082
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025768
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03964
IRS990EZ/GrossReceiptsAmt03655
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025768
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03964
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025768
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03964
IRS990EZ/OccupancyRentUtltsAndMaintAmt0180
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt07.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt17.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt325.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARL HEFT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CAT KEENA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOE RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LESLEY RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02340
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0552
IRS990EZ/OtherExpensesTotalAmt024197
IRS990EZ/OtherRevenueTotalAmt03655
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MINISTRY HOMESCHOOL COMMUNITY PSP PROGRA
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MINISTRY TO THE HOMESCHOOLING COMMUNITY THAT HELPS TO EQUIP STUDENTS WITH SKILLS, KNOWLEDGE, AND OPPORTUNITIES THAT WILL PREPARE THEM FOR SUCCESS AND INDEPENDENCE AS YOUNG ADULTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt013942
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt025459
IRS990EZ/TotalProgramServiceExpensesAmt013942
IRS990EZ/TotalRevenueAmt03655
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.INDEPENDENTLEARNINGACADEMY.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt031442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018147
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt070604
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0135188
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0601321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0606262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0423349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01766120
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03655
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03655
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99800
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01836724
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0166630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0619468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0620896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0429730
IRS990ScheduleA/Total509Grp/TotalAmt01836724
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0166630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0619476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0620898
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0429731
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01840390
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMisc Income 3,655
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 1,788BANK CHARGES 85BUSINESS REGISTRATION FEES 23TAXES & LICENSES 3ACCOUNTING 8,750LEGAL FEES 2,730GIFTS 172SUPPLIES 57ADVERTISING 5,728INSURANCE 1,788STORAGE 2,541DONATIONS TO NON PROFITS 532
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearFURNITURE & EQUIPMENT NET 2,340 552
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLEY RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09496800468
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT GENERATION MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0472438831
ReturnHeader/Filer/InCareOfNm0% LESLEY RUSSELL
ReturnHeader/Filer/PhoneNum09496800468
ReturnHeader/Filer/USAddress/AddressLine1Txt032565 B GOLDEN LANTERN ST 266
ReturnHeader/Filer/USAddress/CityNm0DANA POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092629
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933580545
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Set Apart CPAs Consulting & Advisor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0116 AGNES RD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Knoxville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037919
ReturnHeader/PreparerPersonGrp/PhoneNum04236892727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK M CONNELL III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-25T00:34:52-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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