Civic Intelligence

Next Generation Ministries

990 • Fiscal year 2019 • EIN 47-2438831

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 23, 2020

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.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$23,932

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

92nd percentile

116%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$128,912

Up $69,299 (+116%) from 2018

Net Assets

Up

$128,912

Up $69,299 (+116%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin74th percentile

Revenue

Up

$347,642

Up $116,093 (+50%) from 2018

Expenses

Up

$282,544

Up $73,484 (+35%) from 2018

Net Income

Up

$65,098

Up $42,609 (+189%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2019

Assets$128,912
Liabilities$0
Net Assets$128,912
Open 2019 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

2019

Revenue$347,642
Expenses$282,544
Net Income$65,098
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 23, 2020
Return Version
2019v5.0
Gross Receipts
$357,146
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$59,613$128,912▲ $69,299
Cash and Non-Interest-Bearing Accounts$52,323$110,331▲ $58,008
Land, Buildings, and Equipment, Net$2,947$12,800▲ $9,853
Savings and Temporary Cash Investments$4,343$5,781▲ $1,438
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$59,613$128,912▲ $69,299
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,613$128,912▲ $69,299
Total Liabilities and Net Assets / Fund Balance$59,613$128,912▲ $69,299

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,702$6,071$11,773
Other Land Buildings$7,098$1,392$8,490
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lesley RussellPresidentPT$23,932$23,932
Farida HsuDirector-$11,000$11,000
Teresa BakerDirectorPT$5,000$5,000

Board Members and Trustees

NameTitle
Joe RussellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$14,188
Program Service Revenue
$333,120
Investment Income
$2
Other Revenue
$332
All Other Contributions
$5,691
Change in Net Assets
$65,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,612
Salaries, Compensation, and Employee Benefits$39,932
Total Fundraising Expense$22,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$107,781$13,144$10,515$131,440
Current Officers, Directors, Trustees, and Key Employees$32,744$3,993$3,195$39,932
Other Expenses$6,592$804$643$8,039
All Other Expenses$6,479$790$632$7,901
Travel$4,394$536$429$5,359
Insurance$4,364$532$426$5,322
Depreciation Depletion$2,725$332$266$3,323
Advertising$2,485$303$242$3,030
Fees for Services Other$1,611$197$157$1,965
Total Functional Expenses$231,686$28,255$22,603$282,544
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,836
Fundraising Direct Expenses$9,504
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2020-03-23
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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IRS990/MissionDesc0Independent 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.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056327
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IRS990ScheduleD/EquipmentGrp/BookValueAmt05702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06071
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011773
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07098
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01392
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08490
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/CityNm0DANA POINT
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IRS990/WebsiteAddressTxt0www.independentlearningacademy.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLEY RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT GENERATION MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
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ReturnHeader/Filer/PhoneNum09496800468
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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
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ReturnHeader/PreparerPersonGrp/PhoneNum09492408015
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris W Johnston CPA
ReturnHeader/ReturnTs02020-03-23T18:35:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$128,912
Liabilities
$0
Net assets
$128,912
Revenue
$347,642
Expenses
$282,544
Net income
$65,098
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