Civic Intelligence

Next Generation Ministries

990EZ • Fiscal year 2017 • EIN 47-2438831

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization Profilewww.independentlearningacademy.org
32565 B Golden Lantern StDana Point, CA 92629

(949) 680-0468

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

56th percentile

6.1%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

85th percentile

$25,415

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

78th percentile

31%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

54%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$37,124

Up $8,813 (+31%) from 2016

Net Assets

Up

$37,124

Up $8,813 (+31%) from 2016

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin56th percentile

Revenue

Up

$143,493

Up $50,059 (+54%) from 2016

Expenses

Up

$134,680

Up $61,298 (+84%) from 2016

Net Income

Down

$8,813

Down $11,239 (-56%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$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

2017

Assets$37,124
Liabilities-
Net Assets$37,124
Open 2017 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$143,493
Expenses$134,680
Net Income$8,813
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$143,493
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.

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. Our vision is one that embraces and encompasses the whole child and provides them with innovative curriculum, classes, and structure that gives them a different paradigm of education in which to thrive and express themselves.$97,181-
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LESLEY RUSSELLPresidentPT$25,415-$25,415
TERESA BAKERDirectorPT$290-$290
JOE RUSSELLSecretary-$0--
FARIDA HSUDirector-$0--
Filing and Contact Details

Filer

Filer Name
Next Generation Ministries
EIN
47-2438831
Phone
9496800468
Address
32565 B GOLDEN LANTERN ST, DANA POINT, CA 92629

Signing Officer

Name
Lesley Russell
Title
President
Signed
2018-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Chris W Johnston CPA
Address
34184 PACIFIC COAST HWY STE B, DANA POINT, CA 92629-2889
Preparer
Chris W Johnston CPA
Phone
9492408015
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $831”

Other Expenses.1007

“Conferences, Conventions, and Meetings $903”

Other Expenses.1009

“Depreciation $1713”

Other Expenses.1012

“Insurance $5429”

Other Expenses.1

“OTHER $26797”

Other Expenses.2

“SUPPLIES $8758”

Other Expenses.3

“REFERENCE, BOOKS $7531”

Other Expenses.4

“CHARTER EXPENSE $3160”

Other Expenses.7

“TELEPHONE $720”

Other Expenses.8

“BANK CHARGES $185”

Other Assets.1002

“Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $365”

Other Assets.1003

“Machinery and Equipment - Beginning $4129 Machinery and Equipment - Ending $2477”

Raw XML Appendix174 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt025415
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3290
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LESLEY RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOE RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FARIDA HSU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TERESA BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04129
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02842
IRS990EZ/OtherExpensesTotalAmt056027
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Independent 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.
IRS990EZ/PrintingPublicationsPostageAmt02016
IRS990EZ/ProgramServiceRevenueAmt0135461
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. Our vision is one that embraces and encompasses the whole child and provides them with innovative curriculum, classes, and structure that gives them a different paradigm of education in which to thrive and express themselves.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt097181
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt025705
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TotalExpensesAmt0134680
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.independentlearningacademy.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0143490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt093430
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056327
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt025520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0318767
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0318767
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0143490
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt093430
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt025520
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0318775
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $831
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $903
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $1713
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $5429
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER $26797
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES $8758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REFERENCE, BOOKS $7531
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHARTER EXPENSE $3160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE $720
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES $185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $365
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Machinery and Equipment - Beginning $4129 Machinery and Equipment - Ending $2477
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1003
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLEY RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT GENERATION MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0472438831
ReturnHeader/Filer/PhoneNum09496800468
ReturnHeader/Filer/USAddress/AddressLine1Txt032565 B GOLDEN LANTERN ST
ReturnHeader/Filer/USAddress/CityNm0DANA POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092629
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205571756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRIS W JOHNSTON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt034184 PACIFIC COAST HWY STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DANA POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926292889
ReturnHeader/PreparerPersonGrp/PhoneNum09492408015
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris W Johnston CPA
ReturnHeader/ReturnTs02018-11-15T15:09:47-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,124
Liabilities
-
Net assets
$37,124
Revenue
$143,493
Expenses
$134,680
Net income
$8,813
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
2017Detailed filing. Detailed filing data is available for this year.$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