Civic Intelligence

Central Florida Preparatory School Inc

EIN 59-3022217 • 501(c)3 • Apopka, FL

Profile

To provide every student with an opportunity to optimize

1800 Marden RoadApopka, FL 32703-6987

www.cfprep.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

3.76x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$202,855

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

32nd percentile

0.6%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

15%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$28,160,653

Up $173,093 (+0.6%) from 2023

Liabilities

Down

$26,687,488

Down $86,724 (-0.3%) from 2023

Net Assets

Up

$1,473,165

Up $259,817 (+21%) from 2023

Revenue

Up

$7,100,046

Up $934,978 (+15%) from 2023

Expenses

Up

$6,840,229

Up $1,243,481 (+22%) from 2023

Net Income

Down

$259,817

Down $308,503 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $2,488,781Liabilities 2012: $1,066,717Net Assets 2012: $1,422,0642012Assets 2013: $2,519,969Liabilities 2013: $847,232Net Assets 2013: $1,672,7372013Assets 2014: $2,252,685Liabilities 2014: $927,382Net Assets 2014: $1,325,3032014Assets 2015: $1,254,402Liabilities 2015: $147,512Net Assets 2015: $1,106,8902015Assets 2016: $1,385,977Liabilities 2016: $177,808Net Assets 2016: $1,208,1692016Assets 2017: $1,511,489Liabilities 2017: $157,354Net Assets 2017: $1,354,1352017Assets 2018: $1,499,897Liabilities 2018: $123,110Net Assets 2018: $1,376,7872018Assets 2019: $1,461,603Liabilities 2019: $162,664Net Assets 2019: $1,298,9392019Assets 2020: $2,469,833Liabilities 2020: $560,848Net Assets 2020: $1,908,9852020Assets 2021: $2,265,308Liabilities 2021: $250,586Net Assets 2021: $2,014,7222021Assets 2022: $27,587,653Liabilities 2022: $26,942,625Net Assets 2022: $645,0282022Assets 2023: $27,987,560Liabilities 2023: $26,774,212Net Assets 2023: $1,213,3482023Assets 2024: $28,160,653Liabilities 2024: $26,687,488Net Assets 2024: $1,473,1652024

Highlighted filing

2024

Assets$28,160,653
Liabilities$26,687,488
Net Assets$1,473,165

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,602,4372012Expenses 2013: $1,706,5652013Revenue 2014: $1,816,740Expenses 2014: $1,890,867Net Income 2014: -$74,1272014Revenue 2015: $2,156,259Expenses 2015: $1,918,131Net Income 2015: $238,1282015Revenue 2016: $2,448,886Expenses 2016: $2,347,607Net Income 2016: $101,2792016Revenue 2017: $2,237,221Expenses 2017: $2,091,255Net Income 2017: $145,9662017Revenue 2018: $1,927,228Expenses 2018: $1,904,576Net Income 2018: $22,6522018Revenue 2019: $1,935,891Expenses 2019: $2,013,739Net Income 2019: -$77,8482019Revenue 2020: $3,135,323Expenses 2020: $2,525,277Net Income 2020: $610,0462020Revenue 2021: $3,878,980Expenses 2021: $3,773,243Net Income 2021: $105,7372021Revenue 2022: $4,561,473Expenses 2022: $4,521,784Net Income 2022: $39,6892022Revenue 2023: $6,165,068Expenses 2023: $5,596,748Net Income 2023: $568,3202023Revenue 2024: $7,100,046Expenses 2024: $6,840,229Net Income 2024: $259,8172024

Highlighted filing

2024

Revenue$7,100,046
Expenses$6,840,229
Net Income$259,817

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.2$26.7$1.47$7.10$6.84$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$26.8$1.21$6.17$5.60$0.57
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.6$26.9$0.65$4.56$4.52$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.25$2.01$3.88$3.77$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.56$1.91$3.14$2.53$0.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.16$1.30$1.94$2.01$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.12$1.38$1.93$1.90$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.16$1.35$2.24$2.09$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.18$1.21$2.45$2.35$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.15$1.11$2.16$1.92$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.25$0.93$1.33$1.82$1.89$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.85$1.67$1.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$1.07$1.42$1.60
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 16, 2022
Return Version
2020v4.1
Gross Receipts
$3,893,139
Mission and Program Overview

Mission

To provide every student with an opportunity to optimize his/her academic potnetial, to develop a positive self-image, and to encourage a life-long desire for learning.

To provide every student with an opportunity to optimize his/her academic potential, to develop a positive self-image, and to encourage a life-long desire for learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$981,096$1,420,832▲ $439,736
Accounts Receivable$481,275$345,064▼ $136,211
Cash and Non-Interest-Bearing Accounts$770,597$287,125▼ $483,472
Savings and Temporary Cash Investments$236,865$199,675▼ $37,190
Loans From Officers Directors$19,466$19,466→ $0
Other Notes and Loans Receivable, Net-$12,612-
Total Assets$2,469,833$2,265,308▼ $204,525
Liabilities
Accounts Payable and Accrued Expenses$143,843$139,389▼ $4,454
Mortgage Notes Payable Secured by Investment Property$377,714$75,000▼ $302,714
Other Liabilities$19,825$16,731▼ $3,094
Total Liabilities$560,848$250,586▼ $310,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,908,985$2,014,722▲ $105,737
Total Net Assets Fund Balance$1,908,985$2,014,722▲ $105,737
Total Liabilities and Net Assets / Fund Balance$2,469,833$2,265,308▼ $204,525

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,154,609$29,357$1,183,966
Other Land Buildings$266,223$98,623$364,846
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,567,715
Investment Income
$0
Other Revenue
$311,265
Change in Net Assets
$105,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,020,616
Salaries, Compensation, and Employee Benefits$1,752,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,594,686--$1,594,686
Occupancy$783,750--$783,750
Fees for Services Management$226,600--$226,600
All Other Expenses$162,301$4,626-$166,927
Payroll Taxes$133,477--$133,477
Insurance$122,455--$122,455
Advertising-$86,882-$86,882
Depreciation Depletion$68,255--$68,255
Fees for Services Accounting-$67,472-$67,472
Fees for Services Legal-$38,860-$38,860
Other Expenses$56,999$26,549-$26,549
Pension Plan Contributions$24,464--$24,464
Travel-$10,303-$10,303
Interest$927--$927
Total Functional Expenses$3,482,491$290,752$0$3,773,243
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,159
Fundraising Gross Income$3,907
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
Loans from Officers, Directors, Trustees, and Key Employees$19,466$19,466→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$16,731
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Governing body meeting documentation Part VI line 8A

The Organizations governing body documented the meetings held and which actions should be undertaken.

Committee meeting documentation Part VI line 8B

Each committe does not have authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

Change in the review process. The Financial committe works with the accounting Firm.

Form 990 availability to public Part VI line 18

Copies are available to the public upon request.

Governing documents etc available to public Part VI line 19

Copies are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Central Florida Preparatory School Inc
EIN
59-3022217
Address
1800 Marden Road, Apopka, FL 32703-6987

Signing Officer

Name
Rowena Flanders
Title
President
Phone
4072908073
Signed
2022-02-16
Discuss with paid preparer
No

Organization Details

Formed
1993
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
5
Employees
52

Preparer

Firm
Thomas A Poston CPA
Address
12535 New Brittany Blvd Ste 2818, Fort Myers, FL 33907
Preparer
Thomas A Poston CPA
Phone
2396893082
Raw XML Appendix377 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.

Path#Value
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt029357
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01183966
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0266223
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098623
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0364846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Payroll
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IRS990ScheduleD/TotalLiabilityAmt016731
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Rowena Flanders Ramos
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
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IRS990ScheduleL/TotalBalanceDueAmt019466
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organizations governing body documented the meetings held and which actions should be undertaken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each committe does not have authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Change in the review process. The Financial committe works with the accounting Firm.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copies are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copies are available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt03773243
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt03567715
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-10252
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03889232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03878980
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TravelGrp/TotalAmt010303
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.cfprep.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Rowena Flanders
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04072908073
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Central Florida Preparatory School Inc
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0593022217
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 Marden Road
ReturnHeader/Filer/USAddress/CityNm0Apopka
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0327036987
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273704547
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas A Poston CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012535 New Brittany Blvd Ste 2818
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Myers
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033907
ReturnHeader/PreparerPersonGrp/PhoneNum02396893082
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas A Poston CPA
ReturnHeader/ReturnTs02022-03-17T05:39:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Rowena
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Flanders
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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