Civic Intelligence

Constellation Learning Institute

EIN 85-1463621 • 501(c)3 • Chapel Hill, NC

Profile

To develop and deliver a trusted source of online and blended K-12 courses; to train and support faculty in delivering these resources

623 Copperline DriveChapel Hill, NC 27516
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.02x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.01x

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

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

83rd percentile

31%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$858,719

Up $408,826 (+91%) from 2023

Liabilities

Down

$0

Down $1,920 (-100%) from 2023

Net Assets

Up

$858,719

Up $410,746 (+92%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin63rd percentile

Revenue

Up

$1,225,259

Up $201,602 (+20%) from 2023

Expenses

Down

$814,497

Down $62,571 (-7.1%) from 2023

Net Income

Up

$410,762

Up $264,173 (+180%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2021: $317,682Liabilities 2021: $0Net Assets 2021: $317,6822021Assets 2022: $416,308Liabilities 2022: $6,924Net Assets 2022: $409,3842022Assets 2023: $449,893Liabilities 2023: $1,920Net Assets 2023: $447,9732023Assets 2024: $858,719Liabilities 2024: $0Net Assets 2024: $858,7192024

Highlighted filing

2024

Assets$858,719
Liabilities$0
Net Assets$858,719
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2021: $670,781Expenses 2021: $457,653Net Income 2021: $213,1282021Revenue 2022: $776,976Expenses 2022: $685,274Net Income 2022: $91,7022022Revenue 2023: $1,023,657Expenses 2023: $877,068Net Income 2023: $146,5892023Revenue 2024: $1,225,259Expenses 2024: $814,497Net Income 2024: $410,7622024

Highlighted filing

2024

Revenue$1,225,259
Expenses$814,497
Net Income$410,762
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$858,719
Liabilities
$0
Net assets
$858,719
Revenue
$1,225,259
Expenses
$814,497
Net income
$410,762
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.23$0.81$0.41
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$1.02$0.88$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.78$0.69$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.67$0.46$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 24, 2024
Return Version
2023v6.0
Gross Receipts
$1,226,354
Mission and Program Overview

Mission

To develop and deliver a trusted source of online and blended K-12 courses; to train and support faculty in delivering these resources

To develop and deliver a trusted source of online and blended K-12 courses; to train and support faculty in delivering these resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$178,961$570,183▲ $391,222
Accounts Receivable$270,932$288,536▲ $17,604
Total Assets$449,893$858,719▲ $408,826
Liabilities
Accounts Payable and Accrued Expenses$1,920--
Total Liabilities$1,920$0▼ $1,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$447,973$858,719▲ $410,746
Total Net Assets Fund Balance$447,973$858,719▲ $410,746
Total Liabilities and Net Assets / Fund Balance$449,893$858,719▲ $408,826
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Sarah HofstraPresident
Christopher MullisVice PresidentSecretary
Judy SamayoaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,119,062
Investment Income
$10,739
Other Revenue
$95,458
Change in Net Assets
$410,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$809,710
Salaries, Compensation, and Employee Benefits$4,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$579,120$216,000-$795,120
Information Technology$3,176$1,851-$5,027
Fees for Services Accounting-$3,688-$3,688
Current Officers, Directors, Trustees, and Key Employees$2,750--$2,750
Office Expenses-$2,499-$2,499
Travel$1,678--$1,678
Other Salaries and Wages-$1,583-$1,583
Insurance-$755-$755
Payroll Taxes$207$119-$326
Other Expenses$308$176-$308
Conferences and Meetings$183--$183
Pension Plan Contributions$81$47-$128
Advertising$100--$100
Total Functional Expenses$587,779$226,718$0$814,497
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Constellation Learning LLCProvides curriculumLLC provides curriculum support and developNo$216,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Organization works closely with Constellation Learning, LLC; many of the management decisions are made by managing members of this LLC.”

Form 990 governing body review Part VI line 11

“The governing body is given an opportunity to review the 990 prior to e-filing”

Conflict of interest policy compliance Part VI line 12C

“Per Article X Section 1 the board is bound to comply with any conflict of interest”

CEO executive director top management comp Part VI line 15A

“The organization carefully considers the Executive Directors compensation and all compensation due to Constellation Learning LLC, which is owned and operated by board members”

Other officer or key employee compensation Part VI line 15B

“The organization reviews industry compensation and offers compensation commensurate to the industry”

Governing documents etc available to public Part VI line 19

“The organization understands and is willing to provide a copy of the 990 upon request”

Filing and Contact Details

Filer

Filer Name
Constellation Learning Institute
EIN
85-1463621
Address
623 Copperline Drive, Chapel Hill, NC 27516

Signing Officer

Name
Judy Samayoa
Title
Treasurer
Phone
9133022948
Signed
2024-04-24
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
Pro 31 Tax & Accounting LLC
Address
278 Fairlane Dr, Louisburg, KS 66053
Preparer
Janet Houchen
Phone
9138373131
Supplemental Narrative

Additional Explanations

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

“The organization incurs instructor fees in carrying out its mission in offering online education”

Raw XML Appendix347 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body is given an opportunity to review the 990 prior to e-filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Per Article X Section 1 the board is bound to comply with any conflict of interest
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization carefully considers the Executive Directors compensation and all compensation due to Constellation Learning LLC, which is owned and operated by board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization reviews industry compensation and offers compensation commensurate to the industry
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization understands and is willing to provide a copy of the 990 upon request
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Samayoa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09133022948
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Constellation Learning Institute
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0851463621
ReturnHeader/Filer/USAddress/AddressLine1Txt0623 Copperline Drive
ReturnHeader/Filer/USAddress/CityNm0Chapel Hill
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ReturnHeader/Filer/USAddress/ZIPCd027516
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463919527
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pro 31 Tax & Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0278 Fairlane Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Louisburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066053
ReturnHeader/PreparerPersonGrp/PhoneNum09138373131
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Janet Houchen
ReturnHeader/ReturnTs02025-01-28T13:04:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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