Civic Intelligence

Environmental Learning Center Foundation Inc.

990 • Fiscal year 2024 • EIN 65-0613037

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 17, 2025

255 Live Oak DriveVero Beach, FL 32963

(772) 589-5050

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

7th percentile

-42%

Higher net margin than 7% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$110,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 78.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

19th percentile

-6.4%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,190,246

Down $218,584 (-6.4%) from 2023

Net Assets

Down

$3,174,239

Down $224,752 (-6.6%) from 2023

Liabilities

Up

$16,007

Up $6,168 (+63%) from 2023

Revenue

Down

$141,109

Down $49,548 (-26%) from 2023

Expenses

Down

$200,591

Down $27,464 (-12%) from 2023

Net Income

Down

-$59,482

Down $22,084 (-59%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,864,612Liabilities 2010: $326,053Net Assets 2010: $1,538,5592010Assets 2011: $2,288,564Liabilities 2011: $526,053Net Assets 2011: $1,762,5112011Assets 2012: $2,380,733Liabilities 2012: $524,700Net Assets 2012: $1,856,0332012Assets 2013: $2,649,790Liabilities 2013: $522,500Net Assets 2013: $2,127,2902013Assets 2014: $3,206,216Liabilities 2014: $627,288Net Assets 2014: $2,578,9282014Assets 2015: $3,482,455Liabilities 2015: $619,820Net Assets 2015: $2,862,6352015Assets 2016: $3,096,047Liabilities 2016: $750,891Net Assets 2016: $2,345,1562016Assets 2017: $3,664,738Liabilities 2017: $860,709Net Assets 2017: $2,804,0292017Assets 2018: $4,140,468Liabilities 2018: $1,003,172Net Assets 2018: $3,137,2962018Assets 2019: $3,822,447Liabilities 2019: $709,414Net Assets 2019: $3,113,0332019Assets 2020: $3,298,138Liabilities 2020: $282,803Net Assets 2020: $3,015,3352020Assets 2021: $5,216,179Liabilities 2021: $472,129Net Assets 2021: $4,744,0502021Assets 2022: $4,033,544Liabilities 2022: $300,449Net Assets 2022: $3,733,0952022Assets 2023: $3,408,830Liabilities 2023: $9,839Net Assets 2023: $3,398,9912023Assets 2024: $3,190,246Liabilities 2024: $16,007Net Assets 2024: $3,174,2392024Assets 2025: $3,274,361Liabilities 2025: $10,339Net Assets 2025: $3,264,0222025

Highlighted filing

2024

Assets$3,190,246
Liabilities$16,007
Net Assets$3,174,239

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $134,4312010Revenue 2011: $130,397Expenses 2011: $105,165Net Income 2011: $25,2322011Expenses 2012: $93,5312012Revenue 2013: $77,523Expenses 2013: $96,153Net Income 2013: -$18,6302013Revenue 2014: $103,776Expenses 2014: $91,672Net Income 2014: $12,1042014Revenue 2015: $257,199Expenses 2015: $128,960Net Income 2015: $128,2392015Revenue 2016: $205,086Expenses 2016: $179,888Net Income 2016: $25,1982016Revenue 2017: $498,701Expenses 2017: $158,548Net Income 2017: $340,1532017Revenue 2018: $305,361Expenses 2018: $150,968Net Income 2018: $154,3932018Revenue 2019: $72,983Expenses 2019: $176,327Net Income 2019: -$103,3442019Revenue 2020: $309,825Expenses 2020: $188,540Net Income 2020: $121,2852020Revenue 2021: $237,254Expenses 2021: $173,352Net Income 2021: $63,9022021Revenue 2022: $42,208Expenses 2022: $186,852Net Income 2022: -$144,6442022Revenue 2023: $190,657Expenses 2023: $228,055Net Income 2023: -$37,3982023Revenue 2024: $141,109Expenses 2024: $200,591Net Income 2024: -$59,4822024Revenue 2025: $96,969Expenses 2025: $203,827Net Income 2025: -$106,8582025

Highlighted filing

2024

Revenue$141,109
Expenses$200,591
Net Income-$59,482
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$691,984
Mission and Program Overview

Mission

The mission of the environmental learning center foundation is to educate, inspire and empower all people to be active stewards of the environment and their own well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,351,911$3,190,246▼ $161,665
Cash and Non-Interest-Bearing Accounts$56,919--
Total Assets$3,408,830$3,190,246▼ $218,584
Liabilities
Other Liabilities$9,839$16,007▲ $6,168
Total Liabilities$9,839$16,007▲ $6,168
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,109,918$1,982,100▼ $127,818
Net Assets Without Donor Restrictions$1,289,073$1,192,139▼ $96,934
Total Net Assets Fund Balance$3,398,991$3,174,239▼ $224,752
Total Liabilities and Net Assets / Fund Balance$3,408,830$3,190,246▼ $218,584

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,388,991-▲ $24,161$248,913$3,164,239
2022$3,723,095-▲ $106,049$440,153$3,388,991
2021$4,734,050-▼ $824,103$186,852$3,723,095
2020$3,005,335-▲ $1,891,771$163,056$4,734,050
2019$3,103,033-▲ $70,592$168,290$3,005,335
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Barbara Schlitt FordEx OfficioPT$110,000$110,000

Board Members and Trustees

NameTitle
Todd FennellChairman
Don BarrVice Chair
Haydn ColeDirector
Rich BrennanDirector
Tarik KawiDirector
David GriffisSecretary
John DanielsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$141,109
Other Revenue
$0
Change in Net Assets
$-59,482

Audited Revenue Reconciliation

Revenue per Audited Statements
$141,109
Revenue Not Reported on Form 990
$1,247,514
Total Revenue per Audited Statements
$1,388,623
Total Revenue per Form 990
$141,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$175,000--$175,000
Fees for Services Accounting$19,423--$19,423
Insurance$6,168--$6,168
Total Functional Expenses$200,591$0$0$200,591

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,779,721
Expenses Not Reported on Form 990$1,579,130
Expenses per Audited Statements$200,591
Total Expenses per Form 990$200,591
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Elc$16,007
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The treasurer and executive director review the form 990 on behalf of the board. The form 990 is made available to all board members prior to filing.

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

Compliance is discussed at the board of directors' meetings

Form 990, Page 6, Part VI, Line 19

Upon request, the organization will release the governing documents, conflict of interest policy and financial statements to the public.

Filing and Contact Details

Filer

Filer Name
Environmental Learning Center
EIN
65-0613037
Phone
7725895050
Address
255 LIVE OAK DRIVE, VERO BEACH, FL 32963

Signing Officer

Name
John Daniels
Title
Treasurer
Phone
7725895050
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Fennell
Formed
1995
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
6

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are intended to support the purposes and mission of the environmental learning center, inc, an affliated organization.

Schedule D, Page 3, Part X

The organizations are exempt from income taxes under section 501(c)(3) of the internal revenue code and are not private foundations. The organizations' income tax filings are subject to audit by various taxing authorities. The organization's open audit periods are 2018-2024.

Schedule D, Page 4, Part XI, Line 2D

Revenue reported on elc 0 ein: 65-0064129 1,587,784 eliminations -175,000

Schedule D, Page 4, Part XII, Line 2D

Expenses reported on elc 0 ein: 65-0064129 1,754,130 eliminations -175,000

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ENVIRONMENTAL LEARNING CENTER FOUNDATION, INC. (THE "FOUNDATION") MAINTAINS A 9 - MEMBER BOARD OF DIRECTORS, 3 OF WHICH ARE ENVIRONMENTAL LEARNING CENTER, INC'S ("ELC") BOARD MEMBERS. THROUGH THIS BOARD MEMBER RELATIONSHIP, ELC MAINTAINS SIGNIFICANT INVOLVEMENT IN THE MANAGEMENT AND DIRECTION OF THE FOUNDATION'S ACTIVITIES AND OVERSIGHT OF ITS ENDOWMENT FUND, TO INCLUDE INVESTMENT POLICIES IN ADDITION, THE FOUNDATION PROVIDES ANNUAL FINANCIAL SUPPORT TO ELC. ELC HAS SOLE AUTHORITY TO DETERMINE HOW BEST TO UTILIZE THIS FINANCIAL SUPPORT IN FURTHERING ITS EXEMPT PURPOSE MISSION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE FOUNDATION'S ARTICLES OF INCORPORATION SPECIFIES THAT THE FOUNDATION'S PURPOSE IS TO SUPPORT THE PURPOSES SET FORTH IN THE ELC'S ARTICLES OF INCORPORATION, ITS SUPPORTED ORGANIZATION. THE FOUNDATION'S DIRECT FURTHERANCE OF ELC'S EXEMPT PURPOSE IS TO HOLD TITLE TO AND MANAGE AN ENDOWMENT FUND CONSISTING OF EXEMPT-USE INVESTMENTS. THE EARNINGS OF SUCH INVESTMENTS PROVIDE FINANCIAL SUPPORT TO ELC ON AN ANNUAL BASIS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE FOUNDATION PERFORMS ITS ACTIVITIES ON BEHALF OF ELC BY HOLDING TITLE TO AND MANAGING AN INVESTMENT PORTOFOLIO BUT FOR THE FOUNDATION'S ACTIVITIES, ELC WOULD PERFORM ALL OF THE MANAGERIAL AND OVERSIGHT FUNCTIONS FOR THE ENDOWMENT FUND.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2B
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ELC
IRS990ScheduleD/OtherRevenueAmt01412784
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IRS990ScheduleD/RevenueSubtotalAmt0141109
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE PURPOSES AND MISSION OF THE ENVIRONMENTAL LEARNING CENTER, INC, AN AFFLIATED ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE NOT PRIVATE FOUNDATIONS. THE ORGANIZATIONS' INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2018-2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REVENUE REPORTED ON ELC 0 EIN: 65-0064129 1,587,784 ELIMINATIONS -175,000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSES REPORTED ON ELC 0 EIN: 65-0064129 1,754,130 ELIMINATIONS -175,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalLiabilityAmt016007
IRS990ScheduleD/TotalRevenuePerForm990Amt0141109
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01388623
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01779721
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 ON BEHALF OF THE BOARD. THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE IS DISCUSSED AT THE BOARD OF DIRECTORS' MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, THE ORGANIZATION WILL RELEASE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141109
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IRS990/WebsiteAddressTxt0WWW.DISCOVERELC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DANIELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07725895050
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ENVIRONMENTAL LEARNING CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ENVI
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ReturnHeader/Filer/PhoneNum07725895050
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ReturnHeader/Filer/USAddress/CityNm0VERO BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993868472
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MKA ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 S NEW YORK AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.27$0.01$3.26$0.10$0.20$0.11
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.02$3.17$0.14$0.20$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.01$3.40$0.19$0.23$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.30$3.73$0.04$0.19$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.22$0.47$4.74$0.24$0.17$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.28$3.02$0.31$0.19$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.71$3.11$0.07$0.18$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$1.00$3.14$0.31$0.15$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.86$2.80$0.50$0.16$0.34
2016Detailed filing. Detailed filing data is available for this year.$3.10$0.75$2.35$0.21$0.18$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.48$0.62$2.86$0.26$0.13$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.21$0.63$2.58$0.10$0.09$0.01
2013Summary only. Only limited summary data is available for this year.$2.65$0.52$2.13$0.08$0.10$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.52$1.86$0.09
2011Summary only. Only limited summary data is available for this year.$2.29$0.53$1.76$0.13$0.11$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.33$1.54$0.13