Civic Intelligence

Learning Avenue Inc.

990EZ • Fiscal year 2023 • EIN 59-3730302

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization ProfileN/A
15722 96th StreetLive Oak, FL 32060

(650) 766-2906

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

8th percentile

-65%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

35th percentile

-7.6%

Faster asset growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-47%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$93,087

Flat from 2023

Net Assets

$93,087

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin8th percentile

Revenue

Flat

$11,844

Flat from 2023

Expenses

Flat

$19,553

Flat from 2023

Net Income

Flat

-$7,709

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2009: -$169Liabilities 2009: $02009Assets 2010: $233Liabilities 2010: $02010Assets 2011: -$381Liabilities 2011: $02011Assets 2012: -$119Liabilities 2012: $02012Assets 2013: $60,090Liabilities 2013: $02013Assets 2014: $104,064Liabilities 2014: $02014Assets 2015: $187,515Liabilities 2015: $02015Assets 2016: $165,746Liabilities 2016: $9,0002016Assets 2017: $163,457Liabilities 2017: $02017Assets 2018: $146,441Liabilities 2018: $02018Assets 2019: $136,640Liabilities 2019: $02019Assets 2020: $118,642Liabilities 2020: $02020Assets 2021: $93,134Net Assets 2021: $93,1342021Assets 2022: $100,796Net Assets 2022: $100,7962022Assets 2023: $93,087Net Assets 2023: $93,0872023Assets 2023: $93,087Liabilities 2023: $02023Assets 2024: $77,899Net Assets 2024: $77,8992024

Highlighted filing

2023

Assets$93,087
Liabilities-
Net Assets$93,087
Open 2023 Filing

Operations Trend

Revenue Growth12th percentile

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

$200K$100K$0-$100KRevenue 2009: $5,357Expenses 2009: $6,573Net Income 2009: -$1,2162009Revenue 2010: $6,908Expenses 2010: $6,675Net Income 2010: $2332010Revenue 2011: $1,517Expenses 2011: $1,873Net Income 2011: -$3562011Revenue 2012: $1,367Expenses 2012: $1,105Net Income 2012: $2622012Revenue 2013: $64,872Expenses 2013: $4,663Net Income 2013: $60,2092013Revenue 2014: $55,131Expenses 2014: $11,157Net Income 2014: $43,9742014Revenue 2015: $98,557Expenses 2015: $189,137Net Income 2015: -$90,5802015Revenue 2016: $21,994Expenses 2016: $26,127Net Income 2016: -$4,1332016Revenue 2017: $19,904Expenses 2017: $16,756Net Income 2017: $3,1482017Revenue 2018: $16,258Expenses 2018: $15,637Net Income 2018: $6212018Revenue 2019: $18,478Expenses 2019: $10,642Net Income 2019: $7,8362019Revenue 2020: $9,406Expenses 2020: $9,768Net Income 2020: -$3622020Revenue 2021: $13,954Expenses 2021: $21,825Net Income 2021: -$7,8712021Revenue 2022: $22,464Expenses 2022: $14,802Net Income 2022: $7,6622022Revenue 2023: $11,844Expenses 2023: $19,553Net Income 2023: -$7,7092023Revenue 2023: $11,844Expenses 2023: $19,553Net Income 2023: -$7,7092023Revenue 2024: $10,009Expenses 2024: $25,197Net Income 2024: -$15,1882024

Highlighted filing

2023

Revenue$11,844
Expenses$19,553
Net Income-$7,709
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$11,844
Mission and Program Overview

Mission

General Public Education Religious, Educational, Health

Program Services

DescriptionGrantsExpenses
OPERATION OF A NON-COMMERCIAL EDUCATIONAL FM RADIO STATION BROADCASTING VARIOUS PROGRAMS TO REACH ALL AGES. WE SEEK TO EDUCATE ON VARIOUS SUBJECTS WITH THE POTENTIAL OF REACHING 200,000 LISTENERS IN THE AREA-$14,197
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SERGIO MARTINSPresident-$0--
SILVIA MARTINSDirector-$0--
DAVID SALAZARVice President-$0--
MICHELLE-ANN SHAWSecretary-$0--
DELILAH BOYINGTONTreasurer-$0--
EDSON GORDONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Learning Avenue Inc
EIN
59-3730302
Phone
6507662906
Address
15722 96TH STREET, LIVE OAK, FL 32060

Signing Officer

Name
Sergio Martins
Title
President
Signed
2024-05-14
Discuss with paid preparer
Yes

Preparer

Firm
ENH Tax & Accounting Services LLC
Address
10570 US Highway 1, Port Saint Lucie, FL 34952
Preparer
Edson Gordon
Phone
7728003614
Supplemental Narrative

Additional Explanations

Other Expenses.1007

“Conferences, Conventions, and Meetings $250”

Other Expenses.1009

“Depreciation $4945”

Other Expenses.1012

“Insurance $919”

Other Expenses.1

“Utilities $6553”

Other Expenses.2

“Maintenance $3541”

Other Assets.1003

“Machinery and Equipment - Beginning $58613 Machinery and Equipment - Ending $54001”

Raw XML Appendix165 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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IRS990EZ/BooksInCareOfDetail/PhoneNum06507662906
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt023400 NW 212TH AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HIGH SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032643
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031870
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029106
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011844
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7709
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03345
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt011844
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt010313
IRS990EZ/LandAndBuildingsGrp/EOYAmt09980
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt093087
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SERGIO MARTINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SILVIA MARTINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID SALAZAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELLE-ANN SHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DELILAH BOYINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5EDSON GORDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt058613
IRS990EZ/OtherAssetsTotalDetail/EOYAmt054001
IRS990EZ/OtherExpensesTotalAmt016208
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0General Public Education Religious, Educational, Health
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATION OF A NON-COMMERCIAL EDUCATIONAL FM RADIO STATION BROADCASTING VARIOUS PROGRAMS TO REACH ALL AGES. WE SEEK TO EDUCATE ON VARIOUS SUBJECTS WITH THE POTENTIAL OF REACHING 200,000 LISTENERS IN THE AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014197
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt019553
IRS990EZ/TotalProgramServiceExpensesAmt014197
IRS990EZ/TotalRevenueAmt011844
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011844
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013954
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt048262
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt048262
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011844
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt022464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt013954
IRS990ScheduleA/Total509Grp/TotalAmt048262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt011844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt022464
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013954
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt048262
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, Conventions, and Meetings $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $4945
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $919
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Utilities $6553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Maintenance $3541
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $58613 Machinery and Equipment - Ending $54001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SERGIO MARTINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING AVENUE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0593730302
ReturnHeader/Filer/PhoneNum06507662906
ReturnHeader/Filer/USAddress/AddressLine1Txt015722 96TH STREET
ReturnHeader/Filer/USAddress/CityNm0LIVE OAK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851235958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ENH Tax & Accounting Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010570 US Highway 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Port Saint Lucie
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034952
ReturnHeader/PreparerPersonGrp/PhoneNum07728003614
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edson Gordon
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T09:47:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SERGIO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTINS
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$93,087
Liabilities
-
Net assets
$93,087
Revenue
$11,844
Expenses
$19,553
Net income
-$7,709
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.78$0.78$0.10$0.25$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.12$0.20$0.08
2023Summary only. Only limited summary data is available for this year.$0.93$0.00$0.12$0.20$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$1.01$0.22$0.15$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.93$0.14$0.22$0.08
2020Summary only. Only limited summary data is available for this year.$1.19$0.00$0.09$0.10$0.00
2019Summary only. Only limited summary data is available for this year.$1.37$0.00$0.18$0.11$0.08
2018Summary only. Only limited summary data is available for this year.$1.46$0.00$0.16$0.16$0.01
2017Summary only. Only limited summary data is available for this year.$1.63$0.00$0.20$0.17$0.03
2016Summary only. Only limited summary data is available for this year.$1.66$0.09$0.22$0.26$0.04
2015Summary only. Only limited summary data is available for this year.$1.88$0.00$0.99$1.89$0.91
2014Summary only. Only limited summary data is available for this year.$1.04$0.00$0.55$0.11$0.44
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$0.65$0.05$0.60
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.01$0.01$0.00
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.02$0.02$0.00
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$0.07$0.07$0.00
2009Summary only. Only limited summary data is available for this year.$0.00$0.00$0.05$0.07$0.01