Civic Intelligence

Capitol Learning Academy Inc

990 • Fiscal year 2022 • EIN 82-2341061

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 30, 2022

725 8th Street SE STE 2Washington, DC 20003

(202) 878-6917

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.65x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

22nd percentile

-14%

Higher net margin than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$64,904

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

5th percentile

-80%

Faster asset growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-3.7%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$10,794

Down $42,513 (-80%) from 2021

Net Assets

Down

$3,792

Down $42,658 (-92%) from 2021

Liabilities

Up

$7,002

Up $145 (+2.1%) from 2021

Revenue

Down

$292,788

Down $11,387 (-3.7%) from 2021

Expenses

Up

$334,629

Up $75,437 (+29%) from 2021

Net Income

Down

-$41,841

Down $86,824 (-193%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $186,440Liabilities 2018: $4,802Net Assets 2018: $181,6382018Assets 2019: $125,254Liabilities 2019: $5,122Net Assets 2019: $120,1322019Assets 2020: $31,851Liabilities 2020: $30,385Net Assets 2020: $1,4662020Assets 2021: $53,307Liabilities 2021: $6,857Net Assets 2021: $46,4502021Assets 2022: $10,794Liabilities 2022: $7,002Net Assets 2022: $3,7922022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2022

Assets$10,794
Liabilities$7,002
Net Assets$3,792

Operations Trend

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

$400K$200K$0-$200KRevenue 2018: $206,593Expenses 2018: $24,955Net Income 2018: $181,6382018Revenue 2019: $165,761Expenses 2019: $227,267Net Income 2019: -$61,5062019Revenue 2020: $190,118Expenses 2020: $308,784Net Income 2020: -$118,6662020Revenue 2021: $304,175Expenses 2021: $259,192Net Income 2021: $44,9832021Revenue 2022: $292,788Expenses 2022: $334,629Net Income 2022: -$41,8412022Revenue 2023: $345,938Expenses 2023: $349,730Net Income 2023: -$3,7922023

Highlighted filing

2022

Revenue$292,788
Expenses$334,629
Net Income-$41,841
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 30, 2022
Return Version
2021v4.2
Gross Receipts
$292,788
Mission and Program Overview

Mission

Educational

Prepare and teach students to effectively utilize resources, tools and relationships in order to succeed as world citizens in an unpredictable future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,307$8,740▼ $44,567
Loans From Officers Directors$4,802$7,002▲ $2,200
Investments in Publicly Traded Securities-$2,054-
Total Assets$53,307$10,794▼ $42,513
Liabilities
Accounts Payable and Accrued Expenses$2,055--
Total Liabilities$6,857$7,002▲ $145
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,450$3,792▼ $42,658
Total Net Assets Fund Balance$46,450$3,792▼ $42,658
Total Liabilities and Net Assets / Fund Balance$53,307$10,794▼ $42,513
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alexandra RoosenburgExecutive DirectorFT$64,904$64,904

Board Members and Trustees

NameTitle
Tony ShiversPresident
Justin DoudsVice President
Courtney B KaminMember
Dickey ComeauxMember
Yair InspektorMember
Urvi MorrisonSecretary
Reed EdmistonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,204
Program Service Revenue
$57,584
Investment Income
$0
Other Revenue
$0
All Other Contributions
$228,028
Change in Net Assets
$-41,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,368
Other Expenses$115,085
Grants and Similar Amounts Paid$1,176
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,645--$123,645
Occupancy$66,939--$66,939
Current Officers, Directors, Trustees, and Key Employees$64,904--$64,904
Fees for Services Other$8,225$18,980-$27,205
Payroll Taxes$16,628--$16,628
Other Employee Benefits$13,191--$13,191
Information Technology$5,764--$5,764
Advertising$4,095--$4,095
Insurance-$3,536-$3,536
Travel$1,489--$1,489
Conferences and Meetings$1,452--$1,452
Grants to Domestic Orgs$1,176--$1,176
All Other Expenses-$783-$783
Other Expenses$1,093$714-$714
Total Functional Expenses$309,766$24,863$0$334,629
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
Loans from Officers, Directors, Trustees, and Key Employees$4,802$7,002▲ $2,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Executive & Finance Committees review the Form 990 prior to filing. All Board Members receive an electronic copy when the return is filed.

CEO executive director top management comp Part VI line 15A

The Board annually approves salary increases.

Other officer or key employee compensation Part VI line 15B

The Board annually approves salary increases.

Form 990 availability to public Part VI line 18

The 990 is available upon formal request.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Capitol Learning Academy Inc
EIN
82-2341061
Address
725 8th Street SE STE 2, Washington, DC 20003
Doing Business As
Capitol Learning Academy Inc

Signing Officer

Name
Alex Roosenburg
Title
Executive Direc
Phone
2025491231
Signed
2022-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexandra Roosenburg
Formed
2017
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
9
Employees
3

Preparer

Firm
Cory W Johnson CPA LLC
Address
6901 Saint Ambrose Way, Landover, MD 20785
Preparer
Cory W Johnson CPA
Phone
2024705285
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

The list of expenses are available to the public upon request, reason, and purpose via formal letter.

List of other expenses Part IX line 24E

The list of expenses are available to the public upon request, reason, and purpose via formal letter.

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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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Alexandra Roosenburg
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Jan Roosenburg
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Friend
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt07002
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive & Finance Committees review the Form 990 prior to filing. All Board Members receive an electronic copy when the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board annually approves salary increases.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board annually approves salary increases.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is available upon formal request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The list of expenses are available to the public upon request, reason, and purpose via formal letter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The list of expenses are available to the public upon request, reason, and purpose via formal letter.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt053307
IRS990/TotalAssetsEOYAmt010794
IRS990/TotalAssetsGrp/BOYAmt053307
IRS990/TotalAssetsGrp/EOYAmt010794
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0235204
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024863
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309766
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334629
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06857
IRS990/TotalLiabilitiesEOYAmt07002
IRS990/TotalLiabilitiesGrp/BOYAmt06857
IRS990/TotalLiabilitiesGrp/EOYAmt07002
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03792
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0309766
IRS990/TotalProgramServiceRevenueAmt057584
IRS990/TotalReportableCompFromOrgAmt064904
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057584
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292788
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt053307
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010794
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01489
IRS990/TravelGrp/TotalAmt01489
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0Capitol Learning Academy, Inc
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alex Roosenburg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02025491231
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Capitol Learning Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0CAPI
ReturnHeader/Filer/EIN0822341061
ReturnHeader/Filer/USAddress/AddressLine1Txt0725 8th Street SE STE 2
ReturnHeader/Filer/USAddress/CityNm0Washington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020003
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471586658
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cory W Johnson CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06901 Saint Ambrose Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Landover
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020785
ReturnHeader/PreparerPersonGrp/PhoneNum02024705285
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cory W Johnson CPA
ReturnHeader/ReturnTs02023-05-05T17:33:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Alex
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Roosenburg
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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