Civic Intelligence

Learning Institute for Elders at University of Central Florida Inc.

990 • Fiscal year 2024 • EIN 59-3159632

Aug 01, 2023 to Jul 31, 2024 • Filed on Nov 11, 2024

12716 Pegasus DrOrlando, FL 32816

(407) 823-5433

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-14%

Higher net margin than 23% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-8.1%

Faster asset growth than 34% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$321,090

Down $28,466 (-8.1%) from 2023

Net Assets

Down

$320,398

Down $27,298 (-7.9%) from 2023

Liabilities

Down

$692

Down $1,168 (-63%) from 2023

Revenue

Down

$197,884

Down $29,012 (-13%) from 2023

Expenses

Up

$225,182

Up $31,581 (+16%) from 2023

Net Income

Down

-$27,298

Down $60,593 (-182%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $100,995Liabilities 2011: $02011Assets 2012: $118,438Liabilities 2012: $02012Assets 2013: $130,322Liabilities 2013: $02013Assets 2014: $104,228Liabilities 2014: $02014Assets 2015: $123,496Liabilities 2015: $02015Assets 2016: $146,147Net Assets 2016: $146,1472016Assets 2017: $159,888Net Assets 2017: $159,8882017Assets 2018: $227,941Liabilities 2018: $719Net Assets 2018: $227,2222018Assets 2019: $260,497Liabilities 2019: $1,241Net Assets 2019: $259,2562019Assets 2020: $237,940Liabilities 2020: $1,856Net Assets 2020: $236,0842020Assets 2021: $280,152Liabilities 2021: $1,823Net Assets 2021: $278,3292021Assets 2022: $317,931Liabilities 2022: $3,530Net Assets 2022: $314,4012022Assets 2023: $349,556Liabilities 2023: $1,860Net Assets 2023: $347,6962023Assets 2024: $321,090Liabilities 2024: $692Net Assets 2024: $320,3982024Assets 2025: $362,700Liabilities 2025: $2,647Net Assets 2025: $360,0532025

Highlighted filing

2024

Assets$321,090
Liabilities$692
Net Assets$320,398

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $62,606Expenses 2011: $46,799Net Income 2011: $15,8072011Revenue 2012: $75,239Expenses 2012: $57,797Net Income 2012: $17,4422012Revenue 2013: $70,476Expenses 2013: $58,592Net Income 2013: $11,8842013Revenue 2014: $77,979Expenses 2014: $104,073Net Income 2014: -$26,0942014Revenue 2015: $88,048Expenses 2015: $68,780Net Income 2015: $19,2682015Revenue 2016: $114,857Expenses 2016: $92,206Net Income 2016: $22,6512016Revenue 2017: $116,500Expenses 2017: $102,759Net Income 2017: $13,7412017Revenue 2018: $153,880Expenses 2018: $86,546Net Income 2018: $67,3342018Revenue 2019: $164,831Expenses 2019: $132,797Net Income 2019: $32,0342019Revenue 2020: $121,494Expenses 2020: $144,666Net Income 2020: -$23,1722020Revenue 2021: $182,406Expenses 2021: $140,161Net Income 2021: $42,2452021Revenue 2022: $181,456Expenses 2022: $145,384Net Income 2022: $36,0722022Revenue 2023: $226,896Expenses 2023: $193,601Net Income 2023: $33,2952023Revenue 2024: $197,884Expenses 2024: $225,182Net Income 2024: -$27,2982024Revenue 2025: $238,938Expenses 2025: $199,284Net Income 2025: $39,6542025

Highlighted filing

2024

Revenue$197,884
Expenses$225,182
Net Income-$27,298
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$197,884
Mission and Program Overview

Mission

Provide lifelong education for individuals age 50 and over by providing educational programs for group study on topics selected by and for the membership.

Provide lifelong education for individuals age 50 and over by providing educational programs for group study on topics selected by and for the membership

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$228,803$194,697▼ $34,106
Savings and Temporary Cash Investments$111,971$116,572▲ $4,601
Total Assets$349,556$321,090▼ $28,466
Other Assets Total$8,782$9,821▲ $1,039
Liabilities
Accounts Payable and Accrued Expenses$1,860$692▼ $1,168
Total Liabilities$1,860$692▼ $1,168
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$290,643$305,398▲ $14,755
Net Assets With Donor Restrictions$57,053$15,000▼ $42,053
Total Net Assets Fund Balance$347,696$320,398▼ $27,298
Total Liabilities and Net Assets / Fund Balance$349,556$321,090▼ $28,466
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rich SloaneChair
Mike AgorVice Chair
Ann BurrettaDirector
Beth BarnesDirector
Bob ShannonDirector
Brian GoldiezDirector
Ed SchoensDirector
Gail AgorDirector
John CooperDirector
Linda ThompsonDirector
Marcia EnosDirector
Marty LeeDirector
Nick GuerraDirector
Sue ChapmanDirector
Todd BowersDirector
Zalpha HassemDirector
Mo CorteseSecretary
Gayle HodgesTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$191,421
Program Service Revenue
$0
Investment Income
$6,463
Other Revenue
$0
All Other Contributions
$2,694
Change in Net Assets
$-27,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$115,313
Salaries, Compensation, and Employee Benefits$70,146
Other Expenses$39,723
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$115,313--$115,313
Other Salaries and Wages$39,097$26,064-$65,161
Office Expenses$1,231$4,875-$6,106
Insurance$5,187--$5,187
Payroll Taxes$2,991$1,994-$4,985
Information Technology$4,648--$4,648
Advertising$1,952--$1,952
Other Expenses$1,590--$1,590
Fees for Services Accounting-$1,000-$1,000
Total Functional Expenses$191,249$33,933$0$225,182
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Central FloridaOrlando, FL501(c)(3)To Provide Funding Fo Gerentology Research Projects$0
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Mike agor and gail agor have a family relationship

Form 990, Part VI, Section A, Line 7A

Life members elect the members of the board of directors by a plurality of those members attending the annual meeting

Form 990, Part VI, Section A, Line 7B

Life members elect the members of the board of directors by a plurality of those members attending the annual meeting

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

Draft copy of form 990 is sent to all board prior to filing

Form 990, Part VI, Section B, Line 15

Compensation of the administrator is reviewed and set by the board of directors

Form 990, Part VI, Section C, Line 19

Form 990 is reviewed and approved by the finance committee and the board of directors before it is filed

Filing and Contact Details

Filer

Filer Name
Learning Institute for Elders
EIN
59-3159632
Phone
4078235433
Address
12716 PEGASUS DR, ORLANDO, FL 32816

Signing Officer

Name
Gayle Hodges
Title
Treasurer
Phone
4078235433
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Hodges
Formed
1983
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
5
Volunteers
0

Preparer

Firm
Schafer Tschopp Whitcomb Et Al
Address
541 S ORLANDO AVENUE SUITE 312, MAITLAND, FL 32751
Preparer
Thomas Tschopp
Phone
4078752760
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IRS990/OtherExpensesGrp/ProgramServicesAmt31590
IRS990/OtherExpensesGrp/TotalAmt011026
IRS990/OtherExpensesGrp/TotalAmt14772
IRS990/OtherExpensesGrp/TotalAmt23442
IRS990/OtherExpensesGrp/TotalAmt31590
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026064
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt039097
IRS990/OtherSalariesAndWagesGrp/TotalAmt065161
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01994
IRS990/PayrollTaxesGrp/ProgramServicesAmt02991
IRS990/PayrollTaxesGrp/TotalAmt04985
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GAYLE HODGES
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0222391
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt050543
IRS990/PYInvestmentIncomeAmt04505
IRS990/PYOtherExpensesAmt068826
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt033295
IRS990/PYSalariesCompEmpBnftPaidAmt074232
IRS990/PYTotalExpensesAmt0193601
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0226896
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-27298
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0146674
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0111971
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116572
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt04550
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt04050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt03855
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt03725
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt016180
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0197100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0214650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0180806
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0181945
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0118238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0892739
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06463
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0450
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03256
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06463
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0450
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03256
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015013
IRS990ScheduleA/InvestmentIncomeCYPct00.01650
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96560
IRS990ScheduleA/PublicSupportPY509Pct00.96700
IRS990ScheduleA/PublicSupportTotal509Amt0876559
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt04550
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt04050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt03855
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt03725
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt016180
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0197100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0214650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0180806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0181945
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0118238
IRS990ScheduleA/Total509Grp/TotalAmt0892739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0203563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0219033
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0181256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0182406
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0121494
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0907752
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt00
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt027000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FUNDING FO GERENTOLOGY RESEARCH PROJECTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF CENTRAL FLORIDA
IRS990ScheduleI/RecipientTable/RecipientEIN0592924021
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt012424 RESEARCH PARKWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ORLANDO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd032828
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MIKE AGOR AND GAIL AGOR HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LIFE MEMBERS ELECT THE MEMBERS OF THE BOARD OF DIRECTORS BY A PLURALITY OF THOSE MEMBERS ATTENDING THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIFE MEMBERS ELECT THE MEMBERS OF THE BOARD OF DIRECTORS BY A PLURALITY OF THOSE MEMBERS ATTENDING THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT COPY OF FORM 990 IS SENT TO ALL BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF THE ADMINISTRATOR IS REVIEWED AND SET BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0349556
IRS990/TotalAssetsEOYAmt0321090
IRS990/TotalAssetsGrp/BOYAmt0349556
IRS990/TotalAssetsGrp/EOYAmt0321090
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0191421
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.63$0.03$3.60$2.39$1.99$0.40
2024Detailed filing. Detailed filing data is available for this year.$3.21$0.01$3.20$1.98$2.25$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.02$3.48$2.27$1.94$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.04$3.14$1.81$1.45$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.02$2.78$1.82$1.40$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.02$2.36$1.21$1.45$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.01$2.59$1.65$1.33$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.01$2.27$1.54$0.87$0.67
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$1.60$1.17$1.03$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.46$1.46$1.15$0.92$0.23
2015Summary only. Only limited summary data is available for this year.$1.23$0.00$0.88$0.69$0.19
2014Summary only. Only limited summary data is available for this year.$1.04$0.00$0.78$1.04$0.26
2013Summary only. Only limited summary data is available for this year.$1.30$0.00$0.70$0.59$0.12
2012Summary only. Only limited summary data is available for this year.$1.18$0.00$0.75$0.58$0.17
2011Summary only. Only limited summary data is available for this year.$1.01$0.00$0.63$0.47$0.16