Civic Intelligence

Academy for Positive Learning Inc.

990 • Fiscal year 2023 • EIN 65-1195549

Jul 01, 2022 to Jun 30, 2023 • Filed on May 10, 2024

Organization Profilewww.a4pl.com
970 North Seacrest BlvdBoynton Beach, FL 33435

(561) 585-6104

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$114,515

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

1st percentile

-73%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

3.9%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$228,461

Down $613,812 (-73%) from 2022

Net Assets

Down

$218,713

Down $180,247 (-45%) from 2022

Liabilities

Down

$9,748

Down $433,565 (-98%) from 2022

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin19th percentile

Revenue

Up

$1,227,566

Up $45,695 (+3.9%) from 2022

Expenses

Up

$1,407,813

Up $364,275 (+35%) from 2022

Net Income

Down

-$180,247

Down $318,580 (-230%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2023

Assets$228,461
Liabilities$9,748
Net Assets$218,713
Open 2023 Filing

Operations Trend

Revenue Growth45th 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

2023

Revenue$1,227,566
Expenses$1,407,813
Net Income-$180,247
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$1,298,200
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$263,211$151,234▼ $111,977
Land, Buildings, and Equipment, Net$518,540$39,244▼ $479,296
Prepaid Expenses and Deferred Charges$30,000$30,000→ $0
Accounts Receivable$30,522$7,983▼ $22,539
Total Assets$842,273$228,461▼ $613,812
Liabilities
Mortgage Notes Payable Secured by Investment Property$400,388--
Unsecured Notes Loans Payable$27,050$6,537▼ $20,513
Accounts Payable and Accrued Expenses$15,875$3,211▼ $12,664
Total Liabilities$443,313$9,748▼ $433,565
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$398,960$218,713▼ $180,247
Total Net Assets Fund Balance$398,960$218,713▼ $180,247
Total Liabilities and Net Assets / Fund Balance$842,273$228,461▼ $613,812

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$308$921-
Equipment$38,936$27,573-
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Renatta Adan-EspinozaPrincipalFT$114,515$114,515

Board Members and Trustees

NameTitle
Christie KlemiePresident
Doris Patti WesleyDirector
Peterson MaglioreDirector
Rachel CohenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,298,200
Program Service Revenue
$0
Investment Income
$-70,634
Other Revenue
$0
All Other Contributions
$235,095
Change in Net Assets
$-180,247

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,227,566
Total Revenue per Audited Statements
$1,227,566
Total Revenue per Form 990
$1,227,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$783,385
Other Expenses$624,428
Total Fundraising Expense$800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$485,902$114,436-$600,338
Occupancy$160,671$79,965-$240,636
Depreciation Depletion$105,552$35,184-$140,736
Current Officers, Directors, Trustees, and Key Employees$57,257$57,258-$114,515
Fees for Services Other$57,952$2,525-$60,477
Payroll Taxes$24,351$17,030-$41,381
Fees for Services Management$39,587--$39,587
Fees for Services Legal-$30,424-$30,424
Other Employee Benefits$24,590$2,561-$27,151
Interest-$21,712-$21,712
Office Expenses$6,120$12,268-$18,388
Insurance$4,671$9,804-$14,475
Travel$14,149--$14,149
Other Expenses$10,902--$10,902
Fees for Services Accounting-$9,100-$9,100
Advertising--$800$800
Total Functional Expenses$1,014,746$392,267$800$1,407,813

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,407,813
Total Expenses per Audited Statements$1,407,813
Total Expenses per Form 990$1,407,813
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
970 North Seacrest Blvd, Boynton Beach, FL 33435

Signing Officer

Name
Renatta Espinoza
Title
Principal
Phone
5615856104
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renatta Espinoza
Formed
2004
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
23
Volunteers
30

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/TotalBookValueLandBuildingsAmt039244
IRS990ScheduleD/TotalExpensesPerForm990Amt01407813
IRS990ScheduleD/TotalRevenuePerForm990Amt01227566
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01227566
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01407813
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 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/TotalAssetsBOYAmt0842273
IRS990/TotalAssetsEOYAmt0228461
IRS990/TotalAssetsGrp/BOYAmt0842273
IRS990/TotalAssetsGrp/EOYAmt0228461
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01298200
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0800
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0392267
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01014746
IRS990/TotalFunctionalExpensesGrp/TotalAmt01407813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0443313
IRS990/TotalLiabilitiesEOYAmt09748
IRS990/TotalLiabilitiesGrp/BOYAmt0443313
IRS990/TotalLiabilitiesGrp/EOYAmt09748
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0398960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218713
IRS990/TotalProgramServiceExpensesAmt01014746
IRS990/TotalReportableCompFromOrgAmt0114515
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01227566
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0842273
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0228461
IRS990/TravelGrp/ProgramServicesAmt014149
IRS990/TravelGrp/TotalAmt014149
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt027050
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06537
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0970 North Seacrest Blvd
IRS990/USAddress/CityNm0Boynton Beach
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033435
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.a4pl.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Renatta Espinoza
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Principal
ReturnHeader/BusinessOfficerGrp/PhoneNum05615856104
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Academy for Positive Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0651195549
ReturnHeader/Filer/PhoneNum05615856104
ReturnHeader/Filer/USAddress/AddressLine1Txt0970 North Seacrest Blvd
ReturnHeader/Filer/USAddress/CityNm0Boynton Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033435
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205334937
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/PreparationDt02024-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew L Roncace
ReturnHeader/ReturnTs02024-05-10T12:02:13-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Renatta
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Espinoza
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$228,461
Liabilities
$9,748
Net assets
$218,713
Revenue
$1,227,566
Expenses
$1,407,813
Net income
-$180,247
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