Civic Intelligence

Limitless Education & Training Inc.

990 • Fiscal year 2016 • EIN 80-0098769

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 21, 2017

Organization Profilewww.lovejoyacademy.com
4810 Campbell RoadAtlanta, GA 30331

(404) 349-5683

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$70,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

36%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$11,829

Up $2,085 (+21%) from 2015

Net Assets

Up

$11,442

Up $1,698 (+17%) from 2015

Liabilities

Up

$387

Up $387 from 2015

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin43rd percentile

Revenue

Up

$407,770

Up $108,886 (+36%) from 2015

Expenses

Up

$406,072

Up $111,795 (+38%) from 2015

Net Income

Down

$1,698

Down $2,909 (-63%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$20K$15K$10K$5.0K$0Assets 2011: $16,827Liabilities 2011: $0Net Assets 2011: $16,8272011Assets 2012: $5,905Liabilities 2012: $0Net Assets 2012: $5,9052012Assets 2013: $7,144Liabilities 2013: $0Net Assets 2013: $7,1442013Assets 2014: $5,137Liabilities 2014: $0Net Assets 2014: $5,1372014Assets 2015: $9,744Liabilities 2015: $0Net Assets 2015: $9,7442015Assets 2016: $11,829Liabilities 2016: $387Net Assets 2016: $11,4422016Assets 2017: $17,202Liabilities 2017: $6,135Net Assets 2017: $11,0672017Assets 2018: $15,553Liabilities 2018: $15,313Net Assets 2018: $2402018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $7,715Liabilities 2020: $3,898Net Assets 2020: $3,8172020

Highlighted filing

2016

Assets$11,829
Liabilities$387
Net Assets$11,442
Open 2016 Filing

Operations Trend

Revenue Growth82nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $394,771Expenses 2011: $398,686Net Income 2011: -$3,9152011Revenue 2012: $350,693Expenses 2012: $361,615Net Income 2012: -$10,9222012Revenue 2013: $401,381Expenses 2013: $400,142Net Income 2013: $1,2392013Revenue 2014: $396,139Expenses 2014: $398,146Net Income 2014: -$2,0072014Revenue 2015: $298,884Expenses 2015: $294,277Net Income 2015: $4,6072015Revenue 2016: $407,770Expenses 2016: $406,072Net Income 2016: $1,6982016Revenue 2017: $349,774Expenses 2017: $350,149Net Income 2017: -$3752017Revenue 2018: $356,602Expenses 2018: $367,432Net Income 2018: -$10,8302018Revenue 2019: $279,149Expenses 2019: $279,339Net Income 2019: -$1902019Revenue 2020: $1,419Expenses 2020: $5,943Net Income 2020: -$4,5242020

Highlighted filing

2016

Revenue$407,770
Expenses$406,072
Net Income$1,698
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 21, 2017
Return Version
2016v3.0
Gross Receipts
$407,770
Mission and Program Overview

Mission

To nbsp;provide nbsp;quality nbsp;child nbsp;care nbsp;service nbsp;by nbsp;providing nbsp;a nbsp;safe nbsp;warm nbsp;and nbsp;stable nbsp;facility nbsp;with nbsp;well nbsp;trained nbsp;and nbsp;caring nbsp;teachers nbsp;to nbsp;provide nbsp;a nbsp;home nbsp;away nbsp;from nbsp;home nbsp;for nbsp;each nbsp;and nbsp;every nbsp;one nbsp;of nbsp;our nbsp;children

To provide quality child care service by providing a safe warm and stable facility with well trained and caring teachers. To provide a home away from home for each and every on of our seventy children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,744$17,363▲ $7,619
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$-5,534-
Total Assets$9,744$11,829▲ $2,085
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$387-
Total Liabilities$0$387▲ $387
Net Assets / Fund Balance
Unrestricted Net Assets$9,744$11,442▲ $1,698
Total Net Assets Fund Balance$9,744$11,442▲ $1,698
Total Liabilities and Net Assets / Fund Balance$9,744$11,829▲ $2,085

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$6,323$6,323
Equipment-$4,012$4,012
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Florence L McCullandVice PresidentFT$70,000$70,000

Board Members and Trustees

NameTitle
John McCullandPresident & CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$265,107
Program Service Revenue
$142,663
Investment Income
$0
Other Revenue
$0
All Other Contributions
$265,107
Change in Net Assets
$1,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,940
Other Expenses$159,807
Grants and Similar Amounts Paid$325
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$122,223-$122,223
Current Officers, Directors, Trustees, and Key Employees-$70,000-$70,000
Payroll Taxes-$51,864-$51,864
Occupancy$25,804--$25,804
Insurance$14,720--$14,720
Fees for Services Other$10,154--$10,154
Fees for Services Accounting$3,412--$3,412
All Other Expenses$2,660--$2,660
Other Expenses$2,130--$2,130
Other Employee Benefits-$1,853-$1,853
Office Expenses$651--$651
Advertising$490--$490
Grants to Domestic Orgs$325--$325
Information Technology$300--$300
Total Functional Expenses$160,132$245,940$0$406,072
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“The CEO is the husband of the Vice President”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The organization has members and stockholders.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The president may elect one or more members of the governing body.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Decision of the governing body are subject to approval by the majority vote of the members.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A special call meeting is held. Each member is given a copy of the Form 990 to review. After review and approval by the members, the the Form 990 is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each year the organization provides a list of business and each member has to check off whether they have a direct or indirect business interest. Employees should ensure that any external activities do not conflict with their central duties. Employees should disclose any potential conflict of interest as soon as it becomes known to them to the center director. If there is a conflict, it is dealt with immediately.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The CEO is not compensated for services rendered. The Vice-President salary are based on minimum wage law.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Other employees' salaries are based on minimum wage law.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Love Joy Learning Academy Inc
EIN
80-0098769
Phone
4043495683
Address
4810 Campbell Road, Atlanta, GA 30331

Signing Officer

Name
Florence McCulland
Title
Vice President
Signed
2017-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John McCulland
Formed
2004
Legal Domicile
Ga
Voting Board Members
2
Independent Board Members
0
Employees
27

Preparer

Firm
Child Care Cooperative
Address
3455 Bridge Mill Ct, Norcross, GA 30092
Preparer
Denis Morozov
Phone
4043124865
Raw XML Appendix362 raw XML fields

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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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The CEO is the husband of the Vice President
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members and stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The president may elect one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decision of the governing body are subject to approval by the majority vote of the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A special call meeting is held. Each member is given a copy of the Form 990 to review. After review and approval by the members, the the Form 990 is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Each year the organization provides a list of business and each member has to check off whether they have a direct or indirect business interest. Employees should ensure that any external activities do not conflict with their central duties. Employees should disclose any potential conflict of interest as soon as it becomes known to them to the center director. If there is a conflict, it is dealt with immediately.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The CEO is not compensated for services rendered. The Vice-President salary are based on minimum wage law.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Other employees' salaries are based on minimum wage law.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09744
IRS990/TotalAssetsEOYAmt011829
IRS990/TotalAssetsGrp/BOYAmt09744
IRS990/TotalAssetsGrp/EOYAmt011829
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0265107
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0245940
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406072
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0387
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0387
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09744
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011442
IRS990/TotalProgramServiceExpensesAmt0160132
IRS990/TotalProgramServiceRevenueAmt0142663
IRS990/TotalReportableCompFromOrgAmt070000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142663
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0407770
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09744
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011829
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt09744
IRS990/UnrestrictedNetAssetsGrp/EOYAmt011442
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 White Oak Way
IRS990/USAddress/CityNm0Fayetteville
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030214
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.lovejoyacademy.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Florence McCulland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Love Joy Learning Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0LOVE
ReturnHeader/Filer/EIN0800098769
ReturnHeader/Filer/PhoneNum04043495683
ReturnHeader/Filer/USAddress/AddressLine1Txt04810 Campbell Road
ReturnHeader/Filer/USAddress/CityNm0Atlanta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030331
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Child Care Cooperative
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03455 Bridge Mill Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norcross
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030092
ReturnHeader/PreparerPersonGrp/PhoneNum04043124865
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Denis Morozov
ReturnHeader/ReturnTs02017-11-21T11:34:12-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,829
Liabilities
$387
Net assets
$11,442
Revenue
$407,770
Expenses
$406,072
Net income
$1,698
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$0.01$0.06$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.79$2.79$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.16$0.15$0.00$3.57$3.67$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.06$0.11$3.50$3.50$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.11$4.08$4.06$0.02
2015Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$2.99$2.94$0.05
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$3.96$3.98$0.02
2013Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$4.01$4.00$0.01
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$3.51$3.62$0.11
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$3.95$3.99$0.04