Civic Intelligence

Language & Literacy Academy for Learning

990 • Fiscal year 2019 • EIN 82-3459522

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 15, 2019

330 Avenue C SEWinter Haven, FL 33880

(863) 268-2903

Siviq Scores

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

Liabilities / Assets

96th percentile

1.45x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

26th percentile

-5.4%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$361,679

No earlier filing loaded for comparison.

Net Assets

-$164,015

No earlier filing loaded for comparison.

Liabilities

$525,694

No earlier filing loaded for comparison.

Revenue

$3,019,750

No earlier filing loaded for comparison.

Expenses

$3,183,765

No earlier filing loaded for comparison.

Net Income

-$164,015

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2019: $361,679Liabilities 2019: $525,694Net Assets 2019: -$164,0152019Assets 2020: $1,316,008Liabilities 2020: $1,986,582Net Assets 2020: -$670,5742020Assets 2021: $3,004,829Liabilities 2021: $3,613,911Net Assets 2021: -$609,0822021Assets 2022: $2,639,912Liabilities 2022: $3,390,611Net Assets 2022: -$750,6992022Assets 2023: $2,180,888Liabilities 2023: $3,045,457Net Assets 2023: -$864,5692023Assets 2024: $2,711,573Liabilities 2024: $3,377,902Net Assets 2024: -$666,3292024

Highlighted filing

2019

Assets$361,679
Liabilities$525,694
Net Assets-$164,015

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $3,019,750Expenses 2019: $3,183,765Net Income 2019: -$164,0152019Revenue 2020: $3,524,835Expenses 2020: $4,017,454Net Income 2020: -$492,6192020Revenue 2021: $4,583,934Expenses 2021: $4,522,442Net Income 2021: $61,4922021Revenue 2022: $4,189,902Expenses 2022: $4,331,519Net Income 2022: -$141,6172022Revenue 2023: $5,617,528Expenses 2023: $5,731,398Net Income 2023: -$113,8702023Revenue 2024: $7,284,151Expenses 2024: $7,085,911Net Income 2024: $198,2402024

Highlighted filing

2019

Revenue$3,019,750
Expenses$3,183,765
Net Income-$164,015
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$3,019,750
Mission and Program Overview

Mission

To conceptualize each student's educational pathway where learning is a dynamic process of functioning and disability which is attained through the interaction between a person's health condition, environmental factors, personal factors, and academic indicators. Our educational and therapeutic model addresses the functional limitations of each child thus reducing their barriers or health conditions that impede acccess to educational curriculum and social development thus producing successful student outcomes including closing the achievement gap while improving bahvior, to prepare our students for higher education and/or employment.

Our mission statement is to accelerate growth in laguage, literacy, and social skills for students with special needs while engaging parents as partners in education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$292,498-
Land, Buildings, and Equipment, Net-$69,181-
Total Assets$0$361,679▲ $361,679
Liabilities
Mortgage Notes Payable Secured by Investment Property-$428,200-
Accounts Payable and Accrued Expenses-$97,494-
Total Liabilities$0$525,694▲ $525,694
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$69,181-
Unrestricted Net Assets-$-233,196-
Total Net Assets Fund Balance$0$-164,015▼ $164,015
Total Liabilities and Net Assets / Fund Balance$0$361,679▲ $361,679

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$42,375$5,264$47,639
Equipment$26,806$3,770$30,576
Compensation and Service Providers

Board Members and Trustees

NameTitle
Markeishia SmithPresident
Jennifer JacksonBoard Member
Jimmy Downing JrBoard Member
Paulette NapperBoard Member
Angela MatthewsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,902,124
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$117,626
All Other Contributions
$18,410
Change in Net Assets
$-164,015

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,019,750
Total Revenue per Audited Statements
$3,019,750
Total Revenue per Form 990
$3,019,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,759,090
Other Expenses$1,424,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,161,551--$1,161,551
Payroll Taxes$492,884--$492,884
Occupancy$147,632--$147,632
Other Employee Benefits$104,655--$104,655
All Other Expenses$78,040--$78,040
Fees for Services Other-$60,922-$60,922
Other Expenses$92,747$54,434-$54,434
Travel$34,350--$34,350
Interest$23,744--$23,744
Information Technology$6,103--$6,103
Total Functional Expenses$3,068,409$115,356$0$3,183,765

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,183,765
Expenses per Audited Statements$3,175,282
Total Expenses per Audited Statements$3,175,282
Expenses Not Reported on Financial Statements$8,483
Other Expense Adjustments$8,483
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,033
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$61,033$61,033-$61,033
Total Events$61,033$61,033-$61,033
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

The board will establish a finance/audit committee and their role will be to review the audit and the 990. The board will approve the annual 990 filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Any director, officer, or key employee who has an interest in a contract or other transaction presented the board or a committee thereof for authorization, approval, or ratification shall make a prompt and full disclosure of his/her interest to the board or committee prior to its acting on such contract or transaction. Such disclosure shall include any relevant and material facts known to such person about the contract or transaction, which might reasonably be construed to be adverse to the corporation's interest.

Form 990, Page 6, Part VI, Line 15A

All salaries and raises are voted on and approved by the board of directors.

Form 990, Page 6, Part VI, Line 15B

All salaries and raises are approved by the executive director.

Form 990, Page 6, Part VI, Line 19

The school will place its budget, annual audit, and form 990 on its website, in pdf, and available for download to interested parties.

Filing and Contact Details

Filer

Filer Name
Language & Literacy Academy
EIN
82-3459522
Phone
8632682903
Address
330 AVENUE C SE, WINTER HAVEN, FL 33880

Signing Officer

Name
Markeishia Smith
Title
President
Phone
8632682903
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Markeishia Smith
Formed
2017
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
65

Preparer

Firm
Moss Krusick & Associates LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To conceptualize each student's educational pathway where learning is a dynamic process of functioning and disability which is attained through the interaction between a person's health condition, environmental factors, personal factors, and academic indicators. Our educational and therapeutic model addresses the functional limitations of each child thus reducing their barriers or health conditions that impede acccess to educational curriculum and social development thus producing successful student outcomes including closing the achievement gap while improving bahvior, to prepare our students for higher education and/or employment.

Form 990, Page 2, Part III, Line 4A

To create a nationally known infant, toddler, pre-k, k-12 educational institution for students with disabilities that is noted for providing supports that address the child's - health conditions (physical body functions & structures, hearing, vision, language, communication & speech, fine motor, visual perceptual, sensory) - environmental factors (physical, social, and attitudinal environment in which children live and conduct their lives. These are either barriers or facilitators of the person's functioning) and - personal factors (participation and or problems resulting in restrictions, activity limitations where there is difficultly executing activites, initiation or lack of) with a school that assesses and addresses the child's health conditions (therapeutic) while teaching the child academics, our vision is to create the most effective ese school for children with special needs in the nation because we address the health barriers that historically hold back our students from reaching their highest levels of academic success. We serve students with social, relational, behavioral, academic, and mental health deficits. We provide in-house therapies as well as contracted therapies to serve the varying needs of our students.

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Expenses from py activity not recorded 8,483

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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL ABIDES BY A NONDISCRIMINATORY POLICY AND IT IS PUBLIC IN THEIR POLICIES AND PROCEDURES HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FUNDING IS RECEIVED THROUGH THE SCHOOL BOARD BASED ON THE NUMBER OF FULL- TIME EQUIVALENT STUDENTS USING THE STATE OF FLORIDA DEPARTMENT OF EDUCATION'S FUNDING FORMULA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt061033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt061033
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt061033
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CONCEPTUALIZE EACH STUDENT'S EDUCATIONAL PATHWAY WHERE LEARNING IS A DYNAMIC PROCESS OF FUNCTIONING AND DISABILITY WHICH IS ATTAINED THROUGH THE INTERACTION BETWEEN A PERSON'S HEALTH CONDITION, ENVIRONMENTAL FACTORS, PERSONAL FACTORS, AND ACADEMIC INDICATORS. OUR EDUCATIONAL AND THERAPEUTIC MODEL ADDRESSES THE FUNCTIONAL LIMITATIONS OF EACH CHILD THUS REDUCING THEIR BARRIERS OR HEALTH CONDITIONS THAT IMPEDE ACCCESS TO EDUCATIONAL CURRICULUM AND SOCIAL DEVELOPMENT THUS PRODUCING SUCCESSFUL STUDENT OUTCOMES INCLUDING CLOSING THE ACHIEVEMENT GAP WHILE IMPROVING BAHVIOR, TO PREPARE OUR STUDENTS FOR HIGHER EDUCATION AND/OR EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO CREATE A NATIONALLY KNOWN INFANT, TODDLER, PRE-K, K-12 EDUCATIONAL INSTITUTION FOR STUDENTS WITH DISABILITIES THAT IS NOTED FOR PROVIDING SUPPORTS THAT ADDRESS THE CHILD'S - HEALTH CONDITIONS (PHYSICAL BODY FUNCTIONS & STRUCTURES, HEARING, VISION, LANGUAGE, COMMUNICATION & SPEECH, FINE MOTOR, VISUAL PERCEPTUAL, SENSORY) - ENVIRONMENTAL FACTORS (PHYSICAL, SOCIAL, AND ATTITUDINAL ENVIRONMENT IN WHICH CHILDREN LIVE AND CONDUCT THEIR LIVES. THESE ARE EITHER BARRIERS OR FACILITATORS OF THE PERSON'S FUNCTIONING) AND - PERSONAL FACTORS (PARTICIPATION AND OR PROBLEMS RESULTING IN RESTRICTIONS, ACTIVITY LIMITATIONS WHERE THERE IS DIFFICULTLY EXECUTING ACTIVITES, INITIATION OR LACK OF) WITH A SCHOOL THAT ASSESSES AND ADDRESSES THE CHILD'S HEALTH CONDITIONS (THERAPEUTIC) WHILE TEACHING THE CHILD ACADEMICS, OUR VISION IS TO CREATE THE MOST EFFECTIVE ESE SCHOOL FOR CHILDREN WITH SPECIAL NEEDS IN THE NATION BECAUSE WE ADDRESS THE HEALTH BARRIERS THAT HISTORICALLY HOLD BACK OUR STUDENTS FROM REACHING THEIR HIGHEST LEVELS OF ACADEMIC SUCCESS. WE SERVE STUDENTS WITH SOCIAL, RELATIONAL, BEHAVIORAL, ACADEMIC, AND MENTAL HEALTH DEFICITS. WE PROVIDE IN-HOUSE THERAPIES AS WELL AS CONTRACTED THERAPIES TO SERVE THE VARYING NEEDS OF OUR STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD WILL ESTABLISH A FINANCE/AUDIT COMMITTEE AND THEIR ROLE WILL BE TO REVIEW THE AUDIT AND THE 990. THE BOARD WILL APPROVE THE ANNUAL 990 FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY DIRECTOR, OFFICER, OR KEY EMPLOYEE WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED THE BOARD OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT AND FULL DISCLOSURE OF HIS/HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION, WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES AND RAISES ARE VOTED ON AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL SALARIES AND RAISES ARE APPROVED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SCHOOL WILL PLACE ITS BUDGET, ANNUAL AUDIT, AND FORM 990 ON ITS WEBSITE, IN PDF, AND AVAILABLE FOR DOWNLOAD TO INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesGrp/EOYAmt0525694
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-164015
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056593
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03019750
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0361679
IRS990/TravelGrp/ProgramServicesAmt034350
IRS990/TravelGrp/TotalAmt034350
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-233196
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0WINTER HAVEN
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IRS990/WebsiteAddressTxt0WWW.WEEXCELINREADING.ORG
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARKEISHIA SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08632682903
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANGUAGE & LITERACY ACADEMY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0LANG
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt034.237.206.4
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:35:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593017072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS KRUSICK & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 S NEW YORK AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0327894241
ReturnHeader/PreparerPersonGrp/PhoneNum04076445811
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02019-11-15T13:35:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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