Civic Intelligence

Constellation Learning Institute

990 • Fiscal year 2023 • EIN 85-1463621

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 23, 2023

Organization Profile
623 Copperline DriveChapel Hill, NC 27516

(913) 302-2948

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$449,893

Up $33,585 (+8.1%) from 2022

Net Assets

Up

$447,973

Up $38,589 (+9.4%) from 2022

Liabilities

Down

$1,920

Down $5,004 (-72%) from 2022

Revenue And Expenses

Revenue

Up

$1,023,657

Up $246,681 (+32%) from 2022

Expenses

Up

$877,068

Up $191,794 (+28%) from 2022

Net Income

Up

$146,589

Up $54,887 (+60%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$449,893
Liabilities$1,920
Net Assets$447,973
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$1,023,657
Expenses$877,068
Net Income$146,589
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 23, 2023
Return Version
2022v5.0
Gross Receipts
$1,024,276
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$370,174$270,932▼ $99,242
Cash and Non-Interest-Bearing Accounts$46,134$178,961▲ $132,827
Total Assets$416,308$449,893▲ $33,585
Liabilities
Accounts Payable and Accrued Expenses$6,924$1,920▼ $5,004
Total Liabilities$6,924$1,920▼ $5,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,384$447,973▲ $38,589
Total Net Assets Fund Balance$409,384$447,973▲ $38,589
Total Liabilities and Net Assets / Fund Balance$416,308$449,893▲ $33,585
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hassan WilsonExecutive DirectorFT$112,232$112,232

Board Members and Trustees

NameTitle
Sarah HofstraPresident
Christopher MullisVice PresidentSecretary
Judy SamayoaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$919,881
Investment Income
$0
Other Revenue
$103,776
Change in Net Assets
$146,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$675,939
Salaries, Compensation, and Employee Benefits$201,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$434,018$216,000-$650,018
Current Officers, Directors, Trustees, and Key Employees$143,773--$143,773
Other Salaries and Wages-$32,294-$32,294
Payroll Taxes$11,976$2,690-$14,666
Information Technology$10,702$3,775-$14,477
Other Employee Benefits$5,374$1,207-$6,581
Travel$6,465--$6,465
Pension Plan Contributions$3,115$700-$3,815
Conferences and Meetings$2,263--$2,263
Office Expenses-$1,514-$1,514
Fees for Services Legal-$400-$400
Interest-$123-$123
Other Expenses$43$90-$90
Total Functional Expenses$617,729$259,339$0$877,068
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 willint 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
Officer
Phone
9133022947
Signed
2023-10-23
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”

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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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ReturnHeader/PreparerPersonGrp/PhoneNum09138373131
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Janet Houchen
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Filings

Displayed year

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

Open filing
Assets
$449,893
Liabilities
$1,920
Net assets
$447,973
Revenue
$1,023,657
Expenses
$877,068
Net income
$146,589
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