Civic Intelligence

Academy for Positive Learning Inc.

990 • Fiscal year 2020 • EIN 65-1195549

Jul 01, 2019 to Jun 30, 2020 • Filed on May 14, 2021

Organization Profilewww.a4pl.com
2405 Mercer AvenueWest Palm Beach, FL 33401

(561) 585-6104

Siviq Scores

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

Liabilities / Assets

84th percentile

0.59x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.20x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$111,050

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

58th percentile

9.6%

Faster asset growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$340,402

Up $29,680 (+9.6%) from 2019

Net Assets

Down

$140,190

Down $129,736 (-48%) from 2019

Liabilities

Up

$200,212

Up $159,416 (+391%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin20th percentile

Revenue

Down

$1,005,262

Down $162,562 (-14%) from 2019

Expenses

Down

$1,134,998

Down $54,817 (-4.6%) from 2019

Net Income

Down

-$129,736

Down $107,745 (-490%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2020

Assets$340,402
Liabilities$200,212
Net Assets$140,190
Open 2020 Filing

Operations Trend

Revenue Growth29th 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

2020

Revenue$1,005,262
Expenses$1,134,998
Net Income-$129,736
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 14, 2021
Return Version
2019v5.1
Gross Receipts
$1,005,262
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$140,143$229,578▲ $89,435
Land, Buildings, and Equipment, Net$117,940$76,647▼ $41,293
Savings and Temporary Cash Investments$43,550--
Prepaid Expenses and Deferred Charges-$30,000-
Accounts Receivable$9,089$4,177▼ $4,912
Total Assets$310,722$340,402▲ $29,680
Liabilities
Other Liabilities-$117,400-
Unsecured Notes Loans Payable$8,578$60,962▲ $52,384
Accounts Payable and Accrued Expenses$32,218$21,850▼ $10,368
Total Liabilities$40,796$200,212▲ $159,416
Net Assets / Fund Balance
Net Assets With Donor Restrictions$109,362$76,647▼ $32,715
Net Assets Without Donor Restrictions$160,564$63,543▼ $97,021
Total Net Assets Fund Balance$269,926$140,190▼ $129,736
Total Liabilities and Net Assets / Fund Balance$310,722$340,402▲ $29,680

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$846$383-
Equipment$18,666$16,462-
Leasehold Improvements$57,135$723-
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Renatta Adan-EspinozaPrincipalFT$111,050$111,050

Board Members and Trustees

NameTitle
Doris Patti WesleyPresident
Darrin StinnettDirector
Peterson MaglioreDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,005,247
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$0
All Other Contributions
$51,612
Change in Net Assets
$-129,736

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,005,262
Total Revenue per Audited Statements
$1,005,262
Total Revenue per Form 990
$1,005,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$618,607
Salaries, Compensation, and Employee Benefits$516,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$261,911$130,955-$392,866
Other Salaries and Wages$234,617$126,292-$360,909
Current Officers, Directors, Trustees, and Key Employees$55,525$55,525-$111,050
Other Expenses$53,591--$53,591
Fees for Services Management$41,013--$41,013
Depreciation Depletion$25,080$12,540-$37,620
Payroll Taxes$19,518$12,231-$31,749
Fees for Services Accounting-$21,100-$21,100
Office Expenses$4,002$16,095-$20,097
Fees for Services Legal-$15,500-$15,500
Fees for Services Other$10,125$2,560-$12,685
Other Employee Benefits$6,700$5,983-$12,683
Insurance$1,265$8,566-$9,831
Travel$4,835$573-$5,408
Interest-$4,577-$4,577
Information Technology$2,444--$2,444
Advertising-$1,875-$1,875
Total Functional Expenses$720,626$414,372$0$1,134,998

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,134,998
Total Expenses per Audited Statements$1,134,998
Total Expenses per Form 990$1,134,998
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$117,400
Paycheck Protection Program Loan-
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
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
2405 Mercer Avenue, West Palm Beach, FL 33401

Signing Officer

Name
Renatta Adan-Espinoza
Title
Principal
Signed
2021-05-14
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
22
Volunteers
70

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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01005262
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01134998
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0310722
IRS990/TotalAssetsEOYAmt0340402
IRS990/TotalAssetsGrp/BOYAmt0310722
IRS990/TotalAssetsGrp/EOYAmt0340402
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01005247
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0414372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0720626
IRS990/TotalFunctionalExpensesGrp/TotalAmt01134998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040796
IRS990/TotalLiabilitiesEOYAmt0200212
IRS990/TotalLiabilitiesGrp/BOYAmt040796
IRS990/TotalLiabilitiesGrp/EOYAmt0200212
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0269926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0140190
IRS990/TotalProgramServiceExpensesAmt0720626
IRS990/TotalReportableCompFromOrgAmt0111050
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01005262
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0310722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0340402
IRS990/TravelGrp/ManagementAndGeneralAmt0573
IRS990/TravelGrp/ProgramServicesAmt04835
IRS990/TravelGrp/TotalAmt05408
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08578
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt060962
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02405 Mercer Avenue
IRS990/USAddress/CityNm0West Palm Beach
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033401
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.a4pl.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Renatta Adan-Espinoza
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Principal
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Academy for Positive Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0651195549
ReturnHeader/Filer/PhoneNum05615856104
ReturnHeader/Filer/USAddress/AddressLine1Txt02405 Mercer Avenue
ReturnHeader/Filer/USAddress/CityNm0West Palm Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033401
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/PreparationDt02021-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew L Roncace
ReturnHeader/ReturnTs02021-05-14T02:07:12-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$340,402
Liabilities
$200,212
Net assets
$140,190
Revenue
$1,005,262
Expenses
$1,134,998
Net income
-$129,736
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