Civic Intelligence

Advent Home Learning Center Inc

990 • Fiscal year 2020 • EIN 59-2332638

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 03, 2021

295 Autumn Wind Drive SWCleveland, TN 37311-7140

(423) 284-5799

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.07x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

0.93x

Higher debt load relative to revenue than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

1st percentile

-2175%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

99th percentile

$297,837

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 2008.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

6th percentile

-62%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Assets

Down

$201,232

Down $331,824 (-62%) from 2019

Net Assets

Down

$187,380

Down $322,408 (-63%) from 2019

Liabilities

Down

$13,852

Down $9,416 (-40%) from 2019

Revenue

Up

$14,826

Up $798,585 (+102%) from 2019

Expenses

Down

$337,234

Down $90,872 (-21%) from 2019

Net Income

Up

-$322,408

Up $889,457 (+73%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,474,284Liabilities 2011: $393,712Net Assets 2011: $3,080,5722011Assets 2012: $3,108,667Liabilities 2012: $291,743Net Assets 2012: $2,816,9242012Assets 2013: $2,940,946Liabilities 2013: $372,070Net Assets 2013: $2,568,8762013Assets 2014: $2,686,565Liabilities 2014: $472,230Net Assets 2014: $2,214,3352014Assets 2015: $2,527,108Liabilities 2015: $453,328Net Assets 2015: $2,073,7802015Assets 2016: $2,386,903Liabilities 2016: $456,244Net Assets 2016: $1,930,6592016Assets 2017: $2,319,904Liabilities 2017: $503,581Net Assets 2017: $1,816,3232017Assets 2018: $2,229,251Liabilities 2018: $507,598Net Assets 2018: $1,721,6532018Assets 2019: $533,056Liabilities 2019: $23,268Net Assets 2019: $509,7882019Assets 2020: $201,232Liabilities 2020: $13,852Net Assets 2020: $187,3802020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2020

Assets$201,232
Liabilities$13,852
Net Assets$187,380

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $1,466,934Expenses 2011: $1,510,665Net Income 2011: -$43,7312011Revenue 2012: $1,171,020Expenses 2012: $1,434,668Net Income 2012: -$263,6482012Revenue 2013: $902,885Expenses 2013: $1,150,933Net Income 2013: -$248,0482013Revenue 2014: $146,331Expenses 2014: $500,872Net Income 2014: -$354,5412014Revenue 2015: $66,741Expenses 2015: $207,296Net Income 2015: -$140,5552015Revenue 2016: $70,986Expenses 2016: $214,107Net Income 2016: -$143,1212016Revenue 2017: $84,013Expenses 2017: $198,349Net Income 2017: -$114,3362017Revenue 2018: $97,410Expenses 2018: $192,080Net Income 2018: -$94,6702018Revenue 2019: -$783,759Expenses 2019: $428,106Net Income 2019: -$1,211,8652019Revenue 2020: $14,826Expenses 2020: $337,234Net Income 2020: -$322,4082020Revenue 2021: $245Expenses 2021: $187,625Net Income 2021: -$187,3802021

Highlighted filing

2020

Revenue$14,826
Expenses$337,234
Net Income-$322,408
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 3, 2021
Return Version
2020v4.0
Gross Receipts
$14,826
Mission and Program Overview

Mission

Residential care; counseling & teaching to youth with special learning and behavioral differences such as adhd.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$517,198$195,472▼ $321,726
Cash and Non-Interest-Bearing Accounts$15,258--
Total Assets$533,056$201,232▼ $331,824
Other Assets Total$600$5,760▲ $5,160
Liabilities
Accounts Payable and Accrued Expenses$23,268$13,852▼ $9,416
Total Liabilities$23,268$13,852▼ $9,416
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$509,788$187,380▼ $322,408
Total Net Assets Fund Balance$509,788$187,380▼ $322,408
Total Liabilities and Net Assets / Fund Balance$533,056$201,232▼ $331,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Blondel SeniorPresidentPT-$297,837$297,837
Yolande CebertBoard MemberPT$26,561-$26,561

Board Members and Trustees

NameTitle
Henry FarrExecutive Co
Marilyn LazarusExecutive Co
Shaun LazarusExecutive Co
Gloria SeniorSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,037
Other Revenue
$13,789
Change in Net Assets
$-322,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,475
Other Expenses$11,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$324,398-$324,398
Fees for Services Legal-$5,751-$5,751
Fees for Services Accounting-$3,517-$3,517
Other Salaries and Wages-$1,000-$1,000
All Other Expenses-$267-$267
Other Expenses-$98-$98
Payroll Taxes-$77-$77
Total Functional Expenses$0$337,234$0$337,234
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 2

Blondel senior gloria senior president sec/treas husband/wife

Form 990, Page 6, Part VI, Line 11B

The 990 is sent to the president for his review prior to the return being filed.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is monitored annually by asking board members to sign a document stating they have no conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The board meets four times per year and reviews personnel, budget, program, schedules, staff, and other hr services. The board also reviews the financial functions of the ministry. The compensation reported on part vii, represent back pay and current pay that this individuals worked for over a number of years but were not paid due the organization not having any cash. Also included is the retirement/life estate/living expenses paid out to blondel senior as approved by the board and attorney general. See note in schedule o regarding the organization dissolving.

Form 990, Page 6, Part VI, Line 15B

See answer to 15a - same answer.

Form 990, Page 6, Part VI, Line 19

The 990 is available to the anyone upon request.

Filing and Contact Details

Filer

Filer Name
Advent Home Learning Center Inc
EIN
59-2332638
Phone
4232845799
Address
295 AUTUMN WIND DRIVE SW, CLEVELAND, TN 37311-7140

Signing Officer

Name
Blondel Senior
Title
President
Phone
4233365052
Signed
2021-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Blondel Senior
Formed
1989
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
2

Preparer

Firm
Ruhling & Associates Cpas
Address
6131 SHALLOWFORD ROAD SUITE 101, CHATTANOOGA, TN 37421
Preparer
David L Ruhling CPA
Phone
4238928380
Supplemental Narrative

Additional Explanations

Form 990

The organization is in the process of dissolving and the dissolution has been under the guidance of the office of tennessee attorney general. They sold their property, building and equipment in 2019. In 2019 funds were used to pay creditors as well as to pay back pay/severance pay to many of the employees who kept working but were not paid when the organization was struggling a few years back. In 2020, the organization paid out to blondel and gloria senior retirement/life estate/living expenses as part of their retirement package as approved by the board and the attorney general. The organization will continue to wind down and planned to be totally dissolved by the end of 2021.

Form 990, Page 2, Part III, Line 3

The organization is in the process of dissolving. All property and equipment was sold in 2019. Expenses in 2020 were for retirement/life estate/living expenses for blondel and gloria senior and other expenses related to winding down the organization, therefore all expenses were shown under management and general. See additional information under schedule o.

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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WITH APPROVAL OF BOARD AND ATTORNEY GENERAL (IN THE PROCESS OF DISSOLVING THE ENTITY) PAID OUT NON-QUALIFED RETIREMENT/LIFE ESTATE/LIVING EXPENSES. THIS WAS REPORTED ON FORM 1099-MISC TO BLONDEL SENIOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 7
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS IN THE PROCESS OF DISSOLVING AND THE DISSOLUTION HAS BEEN UNDER THE GUIDANCE OF THE OFFICE OF TENNESSEE ATTORNEY GENERAL. THEY SOLD THEIR PROPERTY, BUILDING AND EQUIPMENT IN 2019. IN 2019 FUNDS WERE USED TO PAY CREDITORS AS WELL AS TO PAY BACK PAY/SEVERANCE PAY TO MANY OF THE EMPLOYEES WHO KEPT WORKING BUT WERE NOT PAID WHEN THE ORGANIZATION WAS STRUGGLING A FEW YEARS BACK. IN 2020, THE ORGANIZATION PAID OUT TO BLONDEL AND GLORIA SENIOR RETIREMENT/LIFE ESTATE/LIVING EXPENSES AS PART OF THEIR RETIREMENT PACKAGE AS APPROVED BY THE BOARD AND THE ATTORNEY GENERAL. THE ORGANIZATION WILL CONTINUE TO WIND DOWN AND PLANNED TO BE TOTALLY DISSOLVED BY THE END OF 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS IN THE PROCESS OF DISSOLVING. ALL PROPERTY AND EQUIPMENT WAS SOLD IN 2019. EXPENSES IN 2020 WERE FOR RETIREMENT/LIFE ESTATE/LIVING EXPENSES FOR BLONDEL AND GLORIA SENIOR AND OTHER EXPENSES RELATED TO WINDING DOWN THE ORGANIZATION, THEREFORE ALL EXPENSES WERE SHOWN UNDER MANAGEMENT AND GENERAL. SEE ADDITIONAL INFORMATION UNDER SCHEDULE O.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BLONDEL SENIOR GLORIA SENIOR PRESIDENT SEC/TREAS HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS SENT TO THE PRESIDENT FOR HIS REVIEW PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY ASKING BOARD MEMBERS TO SIGN A DOCUMENT STATING THEY HAVE NO CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD MEETS FOUR TIMES PER YEAR AND REVIEWS PERSONNEL, BUDGET, PROGRAM, SCHEDULES, STAFF, AND OTHER HR SERVICES. THE BOARD ALSO REVIEWS THE FINANCIAL FUNCTIONS OF THE MINISTRY. THE COMPENSATION REPORTED ON PART VII, REPRESENT BACK PAY AND CURRENT PAY THAT THIS INDIVIDUALS WORKED FOR OVER A NUMBER OF YEARS BUT WERE NOT PAID DUE THE ORGANIZATION NOT HAVING ANY CASH. ALSO INCLUDED IS THE RETIREMENT/LIFE ESTATE/LIVING EXPENSES PAID OUT TO BLONDEL SENIOR AS APPROVED BY THE BOARD AND ATTORNEY GENERAL. SEE NOTE IN SCHEDULE O REGARDING THE ORGANIZATION DISSOLVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE ANSWER TO 15A - SAME ANSWER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 990 IS AVAILABLE TO THE ANYONE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0337234
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0187380
IRS990/TotalOtherCompensationAmt0297837
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037311
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BLONDEL SENIOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04233365052
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ADVENT HOME LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ADVE
ReturnHeader/Filer/EIN0592332638
ReturnHeader/Filer/PhoneNum04232845799
ReturnHeader/Filer/USAddress/AddressLine1Txt0295 AUTUMN WIND DRIVE SW
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0373117140
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621578786
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUHLING & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06131 SHALLOWFORD ROAD SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04238928380
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L RUHLING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-05T10:49:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BLONDE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SENIOR
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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