Civic Intelligence

Learning Avenue Inc.

990EZ • Fiscal year 2024 • EIN 59-3730302

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 03, 2025

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

4th percentile

-152%

Higher net margin than 4% 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

27th percentile

-16%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$77,899

Down $15,188 (-16%) from 2023

Net Assets

$77,899

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin4th percentile

Revenue

Down

$10,009

Down $1,835 (-15%) from 2023

Expenses

Up

$25,197

Up $5,644 (+29%) from 2023

Net Income

Down

-$15,188

Down $7,479 (-97%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth27th 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: $93,087Liabilities 2023: $02023Assets 2024: $77,899Net Assets 2024: $77,8992024

Highlighted filing

2024

Assets$77,899
Liabilities-
Net Assets$77,899
Open 2024 Filing

Operations Trend

Revenue Growth29th 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 2024: $10,009Expenses 2024: $25,197Net Income 2024: -$15,1882024

Highlighted filing

2024

Revenue$10,009
Expenses$25,197
Net Income-$15,188
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$10,009
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-$20,304
Compensation and Service Providers
Top Officer Pay79th 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
2025-09-03
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
7727228380
Supplemental Narrative

Additional Explanations

Other Expenses.1007

“Conferences, Conventions, and Meetings $250”

Other Expenses.1009

“Depreciation $4483”

Other Expenses.1012

“Insurance $945”

Other Expenses.1

“Maintenance $12632”

Other Expenses.2

“Utilities $5106”

Other Expenses.3

“Other Expenses $74”

Other Assets.1003

“Machinery and Equipment - Beginning $54001 Machinery and Equipment - Ending $49851”

Raw XML Appendix164 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DELILAH BOYINGTON
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/BOYAmt029106
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018401
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010009
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15188
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01707
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt093087
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077899
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt010009
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt09980
IRS990EZ/LandAndBuildingsGrp/EOYAmt09647
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt093087
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077899
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt093087
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt077899
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
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/BOYAmt054001
IRS990EZ/OtherAssetsTotalDetail/EOYAmt049851
IRS990EZ/OtherExpensesTotalAmt023490
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/ProgramServiceExpensesAmt020304
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/TotalExpensesAmt025197
IRS990EZ/TotalProgramServiceExpensesAmt020304
IRS990EZ/TotalRevenueAmt010009
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011844
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt022464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013954
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt058271
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/PublicSupportTotal509Amt058271
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010009
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt011844
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt022464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt013954
IRS990ScheduleA/Total509Grp/TotalAmt058271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt011844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt022464
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt013954
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt058271
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, Conventions, and Meetings $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $4483
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $945
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Maintenance $12632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Utilities $5106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Expenses $74
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Machinery and Equipment - Beginning $54001 Machinery and Equipment - Ending $49851
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 Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SERGIO MARTINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
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/PhoneNum07727228380
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edson Gordon
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-03T08:18:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$77,899
Liabilities
-
Net assets
$77,899
Revenue
$10,009
Expenses
$25,197
Net income
-$15,188
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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits