Civic Intelligence

Academy for Positive Learning Inc.

990 • Fiscal year 2021 • EIN 65-1195549

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

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

82nd percentile

0.44x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

46th percentile

10%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$99,827

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

82nd percentile

37%

Faster asset growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

56th percentile

18%

Faster revenue growth than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$467,158

Up $126,756 (+37%) from 2020

Net Assets

Up

$260,627

Up $120,437 (+86%) from 2020

Liabilities

Up

$206,531

Up $6,319 (+3.2%) from 2020

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin46th percentile

Revenue

Up

$1,186,698

Up $181,436 (+18%) from 2020

Expenses

Down

$1,066,263

Down $68,735 (-6.1%) from 2020

Net Income

Up

$120,435

Up $250,171 (+193%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2021

Assets$467,158
Liabilities$206,531
Net Assets$260,627
Open 2021 Filing

Operations Trend

Revenue Growth56th 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

2021

Revenue$1,186,698
Expenses$1,066,263
Net Income$120,435
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.2
Gross Receipts
$1,186,698
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$229,578$322,955▲ $93,377
Land, Buildings, and Equipment, Net$76,647$111,734▲ $35,087
Prepaid Expenses and Deferred Charges$30,000$30,000→ $0
Accounts Receivable$4,177$2,469▼ $1,708
Total Assets$340,402$467,158▲ $126,756
Liabilities
Unsecured Notes Loans Payable$60,962$158,788▲ $97,826
Other Liabilities$117,400--
Accounts Payable and Accrued Expenses$21,850$47,743▲ $25,893
Total Liabilities$200,212$206,531▲ $6,319
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,543$148,894▲ $85,351
Net Assets With Donor Restrictions$76,647$111,733▲ $35,086
Total Net Assets Fund Balance$140,190$260,627▲ $120,437
Total Liabilities and Net Assets / Fund Balance$340,402$467,158▲ $126,756

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$604$625-
Equipment$17,591$19,402-
Leasehold Improvements$93,539$6,503-
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Renatta Adan-EspinozaPrincipalFT$99,827$99,827

Board Members and Trustees

NameTitle
Doris Patti WesleyPresident
Christie KlemieDirector
Darrin StinnettDirector
Peterson MaglioreDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,186,671
Program Service Revenue
$0
Investment Income
$27
Other Revenue
$0
All Other Contributions
$75,491
Change in Net Assets
$120,435

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,186,698
Total Revenue per Audited Statements
$1,186,698
Total Revenue per Form 990
$1,186,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$556,495
Salaries, Compensation, and Employee Benefits$509,768
Total Fundraising Expense$4,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,399$116,609-$349,008
Occupancy$190,505$95,246-$285,751
Current Officers, Directors, Trustees, and Key Employees$49,914$49,913-$99,827
Fees for Services Management$43,374--$43,374
Fees for Services Other$14,684$22,225-$36,909
Other Employee Benefits$21,247$10,298-$31,545
Payroll Taxes$20,420$8,968-$29,388
Other Expenses$27,078--$27,078
Office Expenses$2,522$13,285-$15,807
Insurance$1,308$10,603-$11,911
Fees for Services Accounting-$10,900-$10,900
Fees for Services Legal-$9,875-$9,875
Depreciation Depletion$1,791$7,171-$8,962
Advertising--$4,192$4,192
Interest-$3,731-$3,731
Information Technology$1,775--$1,775
Travel$313$1,172-$1,485
Total Functional Expenses$702,075$359,996$4,192$1,066,263

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,066,263
Total Expenses per Audited Statements$1,066,263
Total Expenses per Form 990$1,066,263
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-
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
2022-05-11
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
19
Volunteers
55

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
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding difference of 2.”

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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/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Paycheck Protection Program Loan
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01186698
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0111734
IRS990ScheduleD/TotalExpensesPerForm990Amt01066263
IRS990ScheduleD/TotalRevenuePerForm990Amt01186698
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01186698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01066263
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 government 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/ExplanationTxt4Rounding difference of 2.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0340402
IRS990/TotalAssetsEOYAmt0467158
IRS990/TotalAssetsGrp/BOYAmt0340402
IRS990/TotalAssetsGrp/EOYAmt0467158
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01186671
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04192
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0359996
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0702075
IRS990/TotalFunctionalExpensesGrp/TotalAmt01066263
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0200212
IRS990/TotalLiabilitiesEOYAmt0206531
IRS990/TotalLiabilitiesGrp/BOYAmt0200212
IRS990/TotalLiabilitiesGrp/EOYAmt0206531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0260627
IRS990/TotalProgramServiceExpensesAmt0702075
IRS990/TotalReportableCompFromOrgAmt099827
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01186698
IRS990/TotalVolunteersCnt055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340402
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0467158
IRS990/TravelGrp/ManagementAndGeneralAmt01172
IRS990/TravelGrp/ProgramServicesAmt0313
IRS990/TravelGrp/TotalAmt01485
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt060962
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0158788
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Renatta Adan-Espinoza
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Principal
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
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/PreparationDt02022-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew L Roncace
ReturnHeader/ReturnTs02022-05-11T10:10:45-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Renatta
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Adan-Espinoza
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$467,158
Liabilities
$206,531
Net assets
$260,627
Revenue
$1,186,698
Expenses
$1,066,263
Net income
$120,435
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