Civic Intelligence

Learning Empowered Inc

EIN 59-1623437 • 501(c)3 • St Petersburg, FL

Profile

To empower families and build resiliency through educational programs and services across the lifespan

6801 38th Avenue NorthSt Petersburg, FL 33710

www.learning-empowered.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.49x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

3.8%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,146,741

Up $188,198 (+3.8%) from 2023

Liabilities

Up

$1,743,435

Up $62,065 (+3.7%) from 2023

Net Assets

Up

$3,403,306

Up $126,133 (+3.8%) from 2023

Revenue

Up

$3,590,566

Up $692,680 (+24%) from 2023

Expenses

Up

$3,489,929

Up $49,934 (+1.5%) from 2023

Net Income

Up

$100,637

Up $642,746 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $437,287Liabilities 2014: $140,181Net Assets 2014: $297,1062014Assets 2015: $405,238Liabilities 2015: $210,141Net Assets 2015: $195,0972015Assets 2016: $1,784,797Liabilities 2016: $1,563,504Net Assets 2016: $221,2932016Assets 2017: $1,793,928Liabilities 2017: $1,532,818Net Assets 2017: $261,1102017Assets 2018: $2,393,234Liabilities 2018: $2,246,332Net Assets 2018: $146,9022018Assets 2019: $2,480,728Liabilities 2019: $2,135,332Net Assets 2019: $345,3962019Assets 2020: $2,967,320Liabilities 2020: $2,636,562Net Assets 2020: $330,7582020Assets 2022: $5,091,909Liabilities 2022: $1,274,999Net Assets 2022: $3,816,9102022Assets 2023: $4,958,543Liabilities 2023: $1,681,370Net Assets 2023: $3,277,1732023Assets 2024: $5,146,741Liabilities 2024: $1,743,435Net Assets 2024: $3,403,3062024

Highlighted filing

2024

Assets$5,146,741
Liabilities$1,743,435
Net Assets$3,403,306

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $3,592,502Expenses 2014: $3,616,107Net Income 2014: -$23,6052014Revenue 2015: $3,881,193Expenses 2015: $3,935,613Net Income 2015: -$54,4202015Revenue 2016: $4,437,901Expenses 2016: $4,417,678Net Income 2016: $20,2232016Revenue 2017: $4,830,768Expenses 2017: $4,796,740Net Income 2017: $34,0282017Revenue 2018: $5,027,387Expenses 2018: $5,142,716Net Income 2018: -$115,3292018Revenue 2019: $4,768,957Expenses 2019: $4,570,670Net Income 2019: $198,2872019Revenue 2020: $4,036,764Expenses 2020: $4,050,117Net Income 2020: -$13,3532020Revenue 2022: $7,144,887Expenses 2022: $3,683,077Net Income 2022: $3,461,8102022Revenue 2023: $2,897,886Expenses 2023: $3,439,995Net Income 2023: -$542,1092023Revenue 2024: $3,590,566Expenses 2024: $3,489,929Net Income 2024: $100,6372024

Highlighted filing

2024

Revenue$3,590,566
Expenses$3,489,929
Net Income$100,637

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 22, 2025
Return Version
2023v6.0
Gross Receipts
$3,602,592
Mission and Program Overview

Mission

To alleviate the symptoms and address the causes of poverty through service, education and advocacy, thereby making the love of christ visible and tangible.

To empower families and build resiliency through educational programs and services across the lifespan

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,212,458$4,245,810▲ $33,352
Pledges and Grants Receivable$364,140$292,508▼ $71,632
Cash and Non-Interest-Bearing Accounts$89,174$276,719▲ $187,545
Investments in Publicly Traded Securities$136,918$165,806▲ $28,888
Savings and Temporary Cash Investments$67,346$73,460▲ $6,114
Intangible Assets$23,717$22,441▼ $1,276
Prepaid Expenses and Deferred Charges$14,725$17,872▲ $3,147
Total Assets$4,958,543$5,146,741▲ $188,198
Other Assets Total$50,065$52,125▲ $2,060
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,156,028$1,209,197▲ $53,169
Accounts Payable and Accrued Expenses$290,338$299,234▲ $8,896
Other Liabilities$235,004$235,004→ $0
Total Liabilities$1,681,370$1,743,435▲ $62,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,277,173$3,403,306▲ $126,133
Total Net Assets Fund Balance$3,277,173$3,403,306▲ $126,133
Total Liabilities and Net Assets / Fund Balance$4,958,543$5,146,741▲ $188,198

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,644,829$236,877$3,881,706
Land$442,325-$442,325
Equipment$141,162$65,421$206,583
Other Land Buildings$6,515$28,190$34,705
Leasehold Improvements$10,979$230$11,209

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$136,918-▲ $29,841-$165,805
2022$123,294-▲ $14,474-$136,918
2021$144,162-▼ $21,772-$123,294
2020$118,620-▲ $26,390-$144,162
2019$117,464-▲ $1,870-$118,620
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa NegriniExecutive DirectorFT$110,577$7,112$117,689

Board Members and Trustees

NameTitle
John JohnsonPresident
Laura GaffneyVice President
Al NixonDirector
Beth GrimaldiDirector
Brian KierDirector
Colin McCarthyDirector
Lisa HoodDirector
Paul GibsonDirector
Tavia HollomanDirector
Teresa FitzpatrickDirector
Jacquelyn RedmondSecretary
Kyle OliverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,395,914
Program Service Revenue
$184,833
Investment Income
$9,846
Other Revenue
$-27
All Other Contributions
$285,556
Change in Net Assets
$100,637

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$30,780
Total Noncash Contributions$30,780

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,590,566
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$62,572
Total Revenue per Audited Statements
$3,653,138
Total Revenue per Form 990
$3,590,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,575,726
Other Expenses$914,203
Total Fundraising Expense$37,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,840,576$253,793$16,148$2,110,517
Occupancy$180,195$25,886$1,361$207,442
Payroll Taxes$149,358$16,382$2,014$167,754
Other Employee Benefits$145,586$15,968$1,964$163,518
Fees for Services Other$106,933$19,078$319$126,330
Depreciation Depletion$112,140$10,485$3,540$126,165
Current Officers, Directors, Trustees, and Key Employees$102,636$14,152$901$117,689
Interest-$77,403-$77,403
Fees for Services Accounting-$67,905-$67,905
Insurance$32,864$4,698$444$38,006
Conferences and Meetings$25,598$4,501$6$30,105
Pension Plan Contributions$14,466$1,587$195$16,248
Information Technology$6,566$5,418$2,675$14,659
Travel$6,312$414-$6,726
Office Expenses$1,593$2,038$65$3,696
Other Expenses$2,219$1,421$18$3,658
Advertising$2,427$334$865$3,626
Total Functional Expenses$2,908,084$544,424$37,421$3,489,929

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,527,005
Expenses per Audited Statements$3,489,929
Total Expenses per Form 990$3,489,929
Expenses Not Reported on Form 990$37,076
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,026
Fundraising Gross Income$9,859
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Swing of Hope$45,692$9,859$3,476$6,383
Total Events$45,692$9,859$12,026$-2,167
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
JWB Cash Advance$235,004
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The form 990 is prepared by the organization's public accounting firm based on data supplied by the organization. Once a review is performed by management of the organization, the form 990 is presented to the board of directors for their final review and approval

Form 990, Part VI, Section B, line 12C

A director or officer of the corporation will not be disqualified from dealing, either as vendor, purchaser or otherwise, or contracting or entering into any other transaction with the corporation. No transaction of the corporation will be voidable by reason of the fact that any director or officer of the corporation has an interest in the concern with which such transaction is entered into, provided: A. The interest of such officer or director is fully disclosed to the board of directors. B. Such transaction is duly approved by the board of directors not so interested or connected as being in the best interests of the organization. C. Payments to the interested officer or director are reasonable and do not exceed fair market value. D. No interested officer or director may vote or lobby on the matter or be counted in determining the existence of a quorum at the meeting at which such transaction may be authorized. E. The minutes of meetings at which such votes are taken will record such disclosure, abstention, and rationale for approval. Each director will annually sign a statement that affirms that such director has received a copy of the board's conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy.

Form 990, Part VI, Section B, line 15A

Periodically, industry salary norms are reviewed and an independent human resources group is consulted on positions in the organization and provides the organization with comparable compensation amounts throughout the state and non-profit industry. This is used to adjust compensation amounts to stay within industry standards for each position. The top management official of learning empowered is the executive director. The executive director's performance is reviewed annually by the board. Based on that review, a compensation amount is determined by the review committee and proposed to the full board by the chair. If this amount is approved, it is included in the next budget cycle of the organization and approved again as part of the full budget. If the amount is not supported by the budgeting process, a lower amount will be proposed by the chair and approved by the board. All deliberations regarding compensation are documented in the meeting minutes.

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
Learning Empowered Inc
EIN
59-1623437
Phone
7277543973
Address
6801 38th Avenue North, St Petersburg, FL 33710

Signing Officer

Name
Lisa Negrini
Title
Executive Director
Phone
7277543973
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Negrini
Formed
1975
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
14
Employees
72
Volunteers
75

Preparer

Firm
Pdr Cpas Advisors Inc
Address
4023 Tampa Road Suite 2000, Oldsmar, FL 34677
Preparer
Mary Brown
Phone
7277854447
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

The organization has added two new programs with JWB funding. These include the Empowering Babies and Families program and The Triangles Partnering for Early Childhood Success program.

Form 990, Part XI, line 9:

Rounding 5.

Financial Statement Notes

Part V, Line 4:

The organization's endowment consists of funds established by the board of directors through donations and growth of those funds over the years. The board designated endowment fund was established to provide income to supplement programs and ministries of the organization.

Part X, Line 2:

The Organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The Organization has identified its tax status as a tax-exempt entity as its only significant tax position; however, the Organization has determined that such tax position does not result in an uncertainty requiring recognition. The Organization is not currently under examination by any taxing jurisdiction. The Organization's federal returns are generally open for examination for three years following the date filed.

Part XI, Line 2D - Other Adjustments:

Rounding

Part XII, Line 2D - Other Adjustments:

Rounding

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IRS990/Desc0Learning Empowered's early learning centers support early childhood development and school readiness. There are 2 Centers for early learning that exemplify the quality components that are proven to start children on their lifelong journey of learning and growing. All Centers are licensed by the Pinellas County Child Care Licensing. Staff have professional qualifications, including bachelor's degrees and Child Development Associate degrees. All classrooms have age appropriate group sizes and ratios. Family engagement involves the adult members and siblings of each child in the life of the center and provides them with needed information and skills to reach family goals of stability, education, and interaction. Our centers use evidence-based curriculum, the Creative Curriculum, that has been proven successful in preparing children for kindergarten. Our centers have quality environments and provide a rich learning environment with a variety of activities and learning centers that engage children's imaginations. Our Centers also focus on DEI, cultural competence and educational equity. We demonstrate daily that all members of the center, staff, families and community are valued and celebrated as unique and valued.The Empowering Babies and Families program offers infant/early childhood mental health consultation (IECMHC) services for children birth through 3 years old at childcare centers, family child care homes, and in-home through referrals from the community and agency partners. Training, coaching, and IECMHC is available to support families and early learning providers in addressing social-emotional and behavioral challenges in the classroom or family childcare home environment.The Triangles: Partnering for Early Childhood Success Program offers consultation and therapeutic services to families of children 2-5 years experiencing persistent and pervasive difficulties in a childcare setting due to social-emotional and behavioral challenges. Participants receive early childhood mental health consultation, individualized supports, educational guidance, and specialized classroom settings with mental health wrap-around support. The goal is to support social-emotional-behavior development in young children and empower families and teachers to work together to help children become ready for school.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Learning Empowered's Children of the World preschool is a unique preschool designed specifically to enable the children of immigrants and refugees to learn English language, develop social skills, and integrate cultures through the use of Creative Curriculum and a variety of program components that support children and families. Currently, children enrolled in the school represent families from over a dozen different countries. The curriculum was intentionally created to remain responsive to each child and family's ethic, cultural, and linguistic heritage. Family members have access to life skills development through Learning Empowered's family literacy program, including English (ESOL) classes, civics classes, and citizenship test preparation.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Learning Empowered's Citizenship and Integration Program provides students seeking United States citizenship with all of the preparation they need to be successful throughout the naturalization process. Adult students are screened for eligibility, provided with English language classes, study US history and government, practice interviewing, and complete naturalization applications. Legal services are provided by lawyers and BIA accredited representatives, while educational services are provided by experience teachers. Services are offered throughout the Tampa Bay area including Pinellas, Manatee, and Hillsborough counties. Learning Empowered supports over 100 families each year achieve their citizenship and integration goals.
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