Civic Intelligence

Academy for Positive Learning Inc.

990 • Fiscal year 2019 • EIN 65-1195549

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 07, 2020

Organization Profilewww.a4pl.com
1200 North Dixie HighwayLake Worth, FL 33460

(561) 585-6104

Siviq Scores

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

Liabilities / Assets

58th percentile

0.13x

Higher debt load relative to assets than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

33rd percentile

-1.9%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

71st percentile

$106,100

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

1.4%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$310,722

Down $36,346 (-10%) from 2018

Net Assets

Down

$269,926

Down $21,991 (-7.5%) from 2018

Liabilities

Down

$40,796

Down $14,355 (-26%) from 2018

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin33rd percentile

Revenue

Up

$1,167,824

Up $15,773 (+1.4%) from 2018

Expenses

Up

$1,189,815

Up $81,756 (+7.4%) from 2018

Net Income

Down

-$21,991

Down $65,983 (-150%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$1.0M$500K$0Assets 2010: $577,135Liabilities 2010: $43,203Net Assets 2010: $533,9322010Assets 2011: $561,467Liabilities 2011: $49,552Net Assets 2011: $511,9152011Assets 2012: $632,921Liabilities 2012: $188,759Net Assets 2012: $444,1622012Assets 2013: $498,477Liabilities 2013: $95,049Net Assets 2013: $403,4282013Assets 2014: $477,378Liabilities 2014: $89,107Net Assets 2014: $388,2712014Assets 2015: $398,253Liabilities 2015: $66,961Net Assets 2015: $331,2922015Assets 2016: $356,731Liabilities 2016: $58,188Net Assets 2016: $298,5432016Assets 2017: $319,227Liabilities 2017: $71,303Net Assets 2017: $247,9242017Assets 2018: $347,068Liabilities 2018: $55,151Net Assets 2018: $291,9172018Assets 2019: $310,722Liabilities 2019: $40,796Net Assets 2019: $269,9262019Assets 2020: $340,402Liabilities 2020: $200,212Net Assets 2020: $140,1902020Assets 2021: $467,158Liabilities 2021: $206,531Net Assets 2021: $260,6272021Assets 2022: $842,273Liabilities 2022: $443,313Net Assets 2022: $398,9602022Assets 2023: $228,461Liabilities 2023: $9,748Net Assets 2023: $218,7132023

Highlighted filing

2019

Assets$310,722
Liabilities$40,796
Net Assets$269,926
Open 2019 Filing

Operations Trend

Revenue Growth43rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $749,6732010Revenue 2011: $893,846Expenses 2011: $915,863Net Income 2011: -$22,0172011Revenue 2012: $878,556Expenses 2012: $946,309Net Income 2012: -$67,7532012Expenses 2013: $921,8552013Revenue 2014: $1,064,831Expenses 2014: $1,079,988Net Income 2014: -$15,1572014Revenue 2015: $990,430Expenses 2015: $1,047,409Net Income 2015: -$56,9792015Revenue 2016: $1,089,334Expenses 2016: $1,122,083Net Income 2016: -$32,7492016Revenue 2017: $1,065,101Expenses 2017: $1,115,719Net Income 2017: -$50,6182017Revenue 2018: $1,152,051Expenses 2018: $1,108,059Net Income 2018: $43,9922018Revenue 2019: $1,167,824Expenses 2019: $1,189,815Net Income 2019: -$21,9912019Revenue 2020: $1,005,262Expenses 2020: $1,134,998Net Income 2020: -$129,7362020Revenue 2021: $1,186,698Expenses 2021: $1,066,263Net Income 2021: $120,4352021Revenue 2022: $1,181,871Expenses 2022: $1,043,538Net Income 2022: $138,3332022Revenue 2023: $1,227,566Expenses 2023: $1,407,813Net Income 2023: -$180,2472023

Highlighted filing

2019

Revenue$1,167,824
Expenses$1,189,815
Net Income-$21,991
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 7, 2020
Return Version
2018v3.1
Gross Receipts
$1,167,824
Mission and Program Overview

Mission

The Academy for Positive Learning is a public charter school. Through their community of teachers, parents, administrators and students, they provice opportunities in diverse education.

The Academy for Positive Learning is a public charter school committed to promote cooperative education with diverse students to inspire lifelong learners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$133,059$140,143▲ $7,084
Land, Buildings, and Equipment, Net$152,996$117,940▼ $35,056
Savings and Temporary Cash Investments$43,550$43,550→ $0
Accounts Receivable$17,463$9,089▼ $8,374
Total Assets$347,068$310,722▼ $36,346
Liabilities
Accounts Payable and Accrued Expenses$37,453$32,218▼ $5,235
Unsecured Notes Loans Payable$17,698$8,578▼ $9,120
Total Liabilities$55,151$40,796▼ $14,355
Net Assets / Fund Balance
Unrestricted Net Assets$156,620$160,564▲ $3,944
Temporarily Rstr Net Assets$135,297$109,362▼ $25,935
Total Net Assets Fund Balance$291,917$269,926▼ $21,991
Total Liabilities and Net Assets / Fund Balance$347,068$310,722▼ $36,346

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$105,582$226,642-
Equipment$12,358$108,727-
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Renatta Adan-EspinozaPrincipalFT$106,100$106,100

Board Members and Trustees

NameTitle
Doris Patti WesleyPresident
Darrin StinnettDirector
Peterson MaglioreDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,167,802
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$0
All Other Contributions
$76,152
Change in Net Assets
$-21,991

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,167,824
Total Revenue per Audited Statements
$1,167,824
Total Revenue per Form 990
$1,167,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$595,875
Other Expenses$593,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,957$90,777-$420,734
Occupancy$180,986$90,493-$271,479
Current Officers, Directors, Trustees, and Key Employees$53,050$53,050-$106,100
Office Expenses$19,013$48,891-$67,904
Fees for Services Other$37,499$24,996-$62,495
Other Expenses$59,162--$59,162
Fees for Services Management$47,054--$47,054
Payroll Taxes$28,545$10,720-$39,265
Depreciation Depletion$23,221$13,063-$36,284
Other Employee Benefits$17,996$11,780-$29,776
Fees for Services Accounting-$16,550-$16,550
Fees for Services Legal-$16,250-$16,250
Insurance$3,606$4,310-$7,916
Information Technology$6,485--$6,485
Travel$1,047$589-$1,636
Interest-$725-$725
Total Functional Expenses$807,621$382,194$0$1,189,815

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,189,815
Total Expenses per Audited Statements$1,189,815
Total Expenses per Form 990$1,189,815
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
Federal income taxes-
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 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
No
Management duties delegated
No

Governance Explanations

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

“The Board will be provided with electronic copies of the Form 990 prior to its submission. The CPA will be available for any questions.”

Form 990, Part VI, Section B, Line 12C

“The School follows the conflict of interest policy of the PBC School District. Directors must file annual statements with the PBC Supervisor of Elections which includes a statement of financial interest. The Board regularly reviews the relationships of all employees and vendors on an ongoing basis in accordance with the policy.”

Form 990, Part VI, Section B, Line 15

“Each year the Board reviews proposed employee salaries as a part of its review and approval of the annual budget.”

Form 990, Part VI, Section C, Line 19

“All board meetings are announced and the public is invited to attend. All governing documents, policies and financial information are public documents in accordance with Florida law and are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Academy for Positive Learning Inc
EIN
65-1195549
Phone
5615856104
Address
1200 North Dixie Highway, Lake Worth, FL 33460

Signing Officer

Name
Renatta Adan-Espinoza
Title
Principal
Signed
2020-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renatta Espinoza
Formed
2004
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
33
Volunteers
80

Preparer

Firm
Matthew L Roncace CPA PA
Address
931 Village Blvd Suite 905-501, West Palm Beach, FL 33409
Preparer
Matthew L Roncace
Phone
5618011219
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school is a component unit of the Palm Beach County District School Board and as such receives federal, state and local government funding through the School District. The right to this governmental funding has never been revoked or suspended.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board will be provided with electronic copies of the Form 990 prior to its submission. The CPA will be available for any questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The School follows the conflict of interest policy of the PBC School District. Directors must file annual statements with the PBC Supervisor of Elections which includes a statement of financial interest. The Board regularly reviews the relationships of all employees and vendors on an ongoing basis in accordance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each year the Board reviews proposed employee salaries as a part of its review and approval of the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All board meetings are announced and the public is invited to attend. All governing documents, policies and financial information are public documents in accordance with Florida law and are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0135297
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0109362
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0347068
IRS990/TotalAssetsEOYAmt0310722
IRS990/TotalAssetsGrp/BOYAmt0347068
IRS990/TotalAssetsGrp/EOYAmt0310722
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01167802
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0382194
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0807621
IRS990/TotalFunctionalExpensesGrp/TotalAmt01189815
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt055151
IRS990/TotalLiabilitiesEOYAmt040796
IRS990/TotalLiabilitiesGrp/BOYAmt055151
IRS990/TotalLiabilitiesGrp/EOYAmt040796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0291917
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0269926
IRS990/TotalProgramServiceExpensesAmt0807621
IRS990/TotalReportableCompFromOrgAmt0106100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01167824
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0347068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0310722
IRS990/TravelGrp/ManagementAndGeneralAmt0589
IRS990/TravelGrp/ProgramServicesAmt01047
IRS990/TravelGrp/TotalAmt01636
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0156620
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0160564
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt017698
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08578
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01200 North Dixie Highway
IRS990/USAddress/CityNm0Lake Worth
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033460
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.a4pl.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Renatta Adan-Espinoza
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Principal
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Academy for Positive Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0651195549
ReturnHeader/Filer/PhoneNum05615856104
ReturnHeader/Filer/USAddress/AddressLine1Txt01200 North Dixie Highway
ReturnHeader/Filer/USAddress/CityNm0Lake Worth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033460
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05EA51E4BDF6776A487A40A56CA8561C129FD78F4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05EA51E4BDF6776A487A40A56CA8561C129FD78F4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.98.138.101
ReturnHeader/FilingSecurityInformation/IPDt02020-02-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:06:01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Matthew L Roncace CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0931 Village Blvd Suite 905-501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Palm Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033409
ReturnHeader/PreparerPersonGrp/PhoneNum05618011219
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew L Roncace
ReturnHeader/ReturnTs02020-02-07T11:37:07-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$310,722
Liabilities
$40,796
Net assets
$269,926
Revenue
$1,167,824
Expenses
$1,189,815
Net income
-$21,991
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$1.23$1.41$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.44$0.40$1.18$1.04$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.21$0.26$1.19$1.07$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.20$0.14$1.01$1.13$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$1.17$1.19$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.29$1.15$1.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.07$0.25$1.07$1.12$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$1.09$1.12$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.07$0.33$0.99$1.05$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$1.06$1.08$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.10$0.40$0.92
2012Summary only. Only limited summary data is available for this year.$0.63$0.19$0.44$0.88$0.95$0.07
2011Summary only. Only limited summary data is available for this year.$0.56$0.05$0.51$0.89$0.92$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.04$0.53$0.75