Civic Intelligence

Lyman Learning Institute Inc

EIN 47-2526272 • 501(c)3 • Winter Park, FL

Profile

To operate a private school, and provide educational and tuition assistance to qualified children and families.

1870 Sr 436Winter Park, FL 32792

www.lymanschool.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$85,975

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,148,364

Up $155,552 (+16%) from 2023

Liabilities

Down

$760

Down $74,547 (-99%) from 2023

Net Assets

Up

$1,147,604

Up $230,099 (+25%) from 2023

Revenue

Up

$1,139,486

Up $170,576 (+18%) from 2023

Expenses

Up

$909,387

Up $47,068 (+5.5%) from 2023

Net Income

Up

$230,099

Up $123,508 (+116%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $7,509Liabilities 2016: $317Net Assets 2016: $7,1922016Assets 2017: $19,639Liabilities 2017: $1,951Net Assets 2017: $17,6882017Assets 2018: $232,237Liabilities 2018: $6,987Net Assets 2018: $225,2502018Assets 2019: $321,734Liabilities 2019: $192Net Assets 2019: $321,5422019Assets 2020: $626,570Liabilities 2020: $74,370Net Assets 2020: $552,2002020Assets 2021: $803,221Liabilities 2021: $273,565Net Assets 2021: $529,6562021Assets 2022: $887,048Liabilities 2022: $76,134Net Assets 2022: $810,9142022Assets 2023: $992,812Liabilities 2023: $75,307Net Assets 2023: $917,5052023Assets 2024: $1,148,364Liabilities 2024: $760Net Assets 2024: $1,147,6042024

Highlighted filing

2024

Assets$1,148,364
Liabilities$760
Net Assets$1,147,604

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $193,207Expenses 2016: $197,526Net Income 2016: -$4,3192016Revenue 2017: $297,620Expenses 2017: $287,124Net Income 2017: $10,4962017Revenue 2018: $770,007Expenses 2018: $562,445Net Income 2018: $207,5622018Revenue 2019: $739,952Expenses 2019: $643,660Net Income 2019: $96,2922019Revenue 2020: $927,382Expenses 2020: $696,724Net Income 2020: $230,6582020Revenue 2021: $963,031Expenses 2021: $985,575Net Income 2021: -$22,5442021Revenue 2022: $986,611Expenses 2022: $705,353Net Income 2022: $281,2582022Revenue 2023: $968,910Expenses 2023: $862,319Net Income 2023: $106,5912023Revenue 2024: $1,139,486Expenses 2024: $909,387Net Income 2024: $230,0992024

Highlighted filing

2024

Revenue$1,139,486
Expenses$909,387
Net Income$230,099

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,152,799
Mission and Program Overview

Mission

To operate a private school, and provide educational and tuition assistance to qualified children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$575,521$553,029▼ $22,492
Savings and Temporary Cash Investments$224,597$284,383▲ $59,786
Cash and Non-Interest-Bearing Accounts$192,368$282,553▲ $90,185
Total Assets$992,812$1,148,364▲ $155,552
Other Assets Total$326$28,399▲ $28,073
Liabilities
Unsecured Notes Loans Payable$73,565$0▼ $73,565
Accounts Payable and Accrued Expenses$1,742$760▼ $982
Total Liabilities$75,307$760▼ $74,547
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$917,505$1,147,604▲ $230,099
Total Net Assets Fund Balance$917,505$1,147,604▲ $230,099
Total Liabilities and Net Assets / Fund Balance$992,812$1,148,364▲ $155,552

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$540,283$83,120$623,403
Equipment$10,998$18,016$29,014
Other Land Buildings$1,748$6,984$8,732
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer LymanPresidentFT$85,975$85,975
Laura LukefahrDirectorFT$61,735$61,735
Eric FruitsVice PresidentFT$50,895$50,895
Lourdes DominguesDirectorFT$30,280$30,280

Board Members and Trustees

NameTitle
Donovan LymanDirector
Gilberto OrtizDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$38,795
Program Service Revenue
$1,100,691
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,521
Change in Net Assets
$230,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$478,915
Other Expenses$430,472
Total Fundraising Expense$43,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$247,719$29,143$14,572$291,434
Other Salaries and Wages$209,222$24,614$12,308$246,144
Current Officers, Directors, Trustees, and Key Employees$168,814$19,861$9,930$198,605
Payroll Taxes$28,494$3,352$1,676$33,522
Depreciation Depletion$21,855$2,571$1,286$25,712
Insurance$15,431$1,815$908$18,154
Fees for Services Accounting-$15,107-$15,107
All Other Expenses$13,909$907-$14,816
Office Expenses$12,113$1,425$713$14,251
Other Expenses$413$5,555$1,532$7,500
Travel$5,378--$5,378
Fees for Services Other$4,794$332$165$5,291
Advertising$1,668--$1,668
Conferences and Meetings$1,125--$1,125
Interest$770--$770
Other Employee Benefits$547$64$33$644
Total Functional Expenses$761,518$104,746$43,123$909,387
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,313
Fundraising Gross Income$13,313
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$41,587$13,313$13,313$0
Total Events$41,587$13,313$13,313$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jennifer LymanFamily RelationshipCompensationNo$85,975
Eric FruitsFamily RelationshipCompensationNo$50,895
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
Yes
Business relationship with organization members
Yes
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, Section A, Line 2

Jennifer lyman, donovan lyman and eric fruits all have a family relationship.

Form 990, Part VI, Section B, Line 11B

The 990 tax return is provided to all board members to review before it is filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lyman Learning Institute Inc
EIN
47-2526272
Phone
4078987099
Address
1870 SR 436, WINTER PARK, FL 32792

Signing Officer

Name
Jennifer Lyman
Title
President
Phone
4078987099
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Lyman
Formed
2015
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
0
Employees
14
Volunteers
12

Preparer

Firm
Schafer Tschopp Whitcomb Et Al
Address
541 S ORLANDO AVENUE SUITE 312, MAITLAND, FL 32751
Preparer
Thomas Tschopp
Phone
4078752760
Raw XML AppendixShowing 400 of 424 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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IRS990/Desc0THE LYMAN SCHOOL IS A NON-PROFIT 501C3 THAT STRIVES TO CREATE A POSITIVE AND SAFE LEARNING ENVIRONMENT FOR STUDENTS WHO ARE IN NEED OF AN ALTERNATIVE APPROACH TO THEIR EDUCATION. OUR SCHOOL IS GEARED TO PROVIDE A STRUCTURED YET FLEXIBLE LEARNING ENVIRONMENT THAT ALLOWS THE STUDENTS TO WORK AT THEIR OWN PACE WHILE STILL DEVELOPING TIME MANAGEMENT SKILLS. THIS ALLOWS THEM TO PROCESS AT A RATE THAT IS APPROPRIATE FOR EACH INDIVIDUAL WHILE STILL PROVIDING A CHALLENGING AND STIMULATING EDUCATIONAL EXPERIENCE. INSPIRED BY THE TEACHINGS OF MARIA MONTESSORI, WE BELIEVE THAT EDUCATING THE WHOLE CHILD IS AN ESSENTIAL PART OF OUR ROLES AS EDUCATORS. BY DEVELOPING THE WHOLE CHILD, INDIVIDUALS ARE ABLE TO GAIN A GREATER SENSE OF SELF-WORTH, SAFETY, AND SUCCESS.
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt010998
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018016
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029014
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0540283
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083120
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0623403
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01748
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06984
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08732
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0553029
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PRINTED MATERIAL
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1STATE GOVERNMENT
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt028274
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt028274
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013313
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041587
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041587
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013313
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013313
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013313
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013313
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ERIC FRUITS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JENNIFER LYMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY RELATIONSHIP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY RELATIONSHIP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt050895
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt185975
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMPENSATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JENNIFER LYMAN, DONOVAN LYMAN AND ERIC FRUITS ALL HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 TAX RETURN IS PROVIDED TO ALL BOARD MEMBERS TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0992812
IRS990/TotalAssetsEOYAmt01148364
IRS990/TotalAssetsGrp/BOYAmt0992812
IRS990/TotalAssetsGrp/EOYAmt01148364
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038795
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043123
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0761518
IRS990/TotalFunctionalExpensesGrp/TotalAmt0909387
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075307
IRS990/TotalLiabilitiesEOYAmt0760
IRS990/TotalLiabilitiesGrp/BOYAmt075307
IRS990/TotalLiabilitiesGrp/EOYAmt0760
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0917505
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01147604
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06828
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06828
IRS990/TotalProgramServiceExpensesAmt0761518
IRS990/TotalProgramServiceRevenueAmt01100691
IRS990/TotalReportableCompFromOrgAmt0228885
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01100691
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01139486
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0992812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01148364
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05378
IRS990/TravelGrp/TotalAmt05378
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt073565
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01870 SR 436
IRS990/USAddress/CityNm0WINTER PARK
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032792
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LYMANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER LYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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