Civic Intelligence

Next Generation Ministries

990 • Fiscal year 2018 • EIN 47-2438831

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 14, 2019

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

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

63rd percentile

9.7%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$35,747

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

86th percentile

61%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

61%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$59,613

Up $22,489 (+61%) from 2017

Net Assets

Up

$59,613

Up $22,489 (+61%) from 2017

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin63rd percentile

Revenue

Up

$231,549

Up $88,056 (+61%) from 2017

Expenses

Up

$209,060

Up $74,380 (+55%) from 2017

Net Income

Up

$22,489

Up $13,676 (+155%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2018

Assets$59,613
Liabilities$0
Net Assets$59,613
Open 2018 Filing

Operations Trend

Revenue Growth88th 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

2018

Revenue$231,549
Expenses$209,060
Net Income$22,489
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 14, 2019
Return Version
2018v3.1
Gross Receipts
$239,373
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.

Independent Learning Academy is a school ministry to the homeschooling community. We are a part of Next Generation Ministries which is a non-profit organization that was created to raise up and equip the next generation to fulfill all of their God-given purposes. We function as a Private Satellite Program (PSP) that allows both charter, non-charter, and other PSP programs to take classes at our two day a week homeschooling campus. Enrollment into our own PSP is a separate application and has a separate application fee than the one on this website. Registering on this website and paying the $120 fee is for our classes only. It does not enroll you in our PSP.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$37,124$59,613▲ $22,489
Cash and Non-Interest-Bearing Accounts$2,485$52,323▲ $49,838
Savings and Temporary Cash Investments$31,797$4,343▼ $27,454
Land, Buildings, and Equipment, Net$2,842$2,947▲ $105
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$37,124$59,613▲ $22,489
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$37,124$59,613▲ $22,489
Total Liabilities and Net Assets / Fund Balance$37,124$59,613▲ $22,489

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,686$3,975$6,661
Other Land Buildings$261$165$426
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lesley RussellPresidentPT$35,747$35,747
Farida HsuDirector-$3,500$3,500
Teresa BakerDirectorPT$2,700$2,700

Board Members and Trustees

NameTitle
Joe RussellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,877
Program Service Revenue
$212,315
Investment Income
$1
Other Revenue
$3,356
All Other Contributions
$4,058
Change in Net Assets
$22,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,113
Salaries, Compensation, and Employee Benefits$41,947
Total Fundraising Expense$16,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$85,895$10,475$8,380$104,750
Current Officers, Directors, Trustees, and Key Employees$34,397$4,195$3,355$41,947
Insurance$4,338$529$423$5,290
Fees for Services Other$3,465$422$338$4,225
Other Expenses$3,347$408$327$4,082
Advertising$2,586$316$252$3,154
Travel$1,531$187$149$1,867
Depreciation Depletion$1,144$139$112$1,395
All Other Expenses$882$108$85$1,075
Fees for Services Accounting$857$104$84$1,045
Conferences and Meetings$82$10$8$100
Total Functional Expenses$171,431$20,905$16,724$209,060
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,180
Fundraising Direct Expenses$7,824
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

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
2019-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lesley Russell
Formed
2014
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

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
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IRS990/Desc0Ministry 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.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt056328
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0550324
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IRS990ScheduleD/EquipmentGrp/BookValueAmt02686
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06661
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0261
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0165
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0426
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02947
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IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalProgramServiceRevenueAmt0212315
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IRS990/TotalRevenueGrp/ExclusionAmt03356
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0212316
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt059613
IRS990/TravelGrp/FundraisingAmt0149
IRS990/TravelGrp/ManagementAndGeneralAmt0187
IRS990/TravelGrp/ProgramServicesAmt01531
IRS990/TravelGrp/TotalAmt01867
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0DANA POINT
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092629
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.independentlearningacademy.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLEY RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT GENERATION MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,613
Liabilities
$0
Net assets
$59,613
Revenue
$231,549
Expenses
$209,060
Net income
$22,489
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