Civic Intelligence

Creative Learning Academy 2 Inc.

990 • Fiscal year 2023 • EIN 93-4295110

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 27, 2024

Organization Profile
4012 6th AveChattanooga, TN 37407

(423) 355-3978

Siviq Scores

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

Liabilities / Assets

100th percentile

6.96x

Higher debt load relative to assets than 100% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / Assets100th percentile

Assets

$4,227

No earlier filing loaded for comparison.

Net Assets

-$25,199

No earlier filing loaded for comparison.

Liabilities

$29,426

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

$0

No earlier filing loaded for comparison.

Expenses

$25,199

No earlier filing loaded for comparison.

Net Income

-$25,199

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$20K$0-$20K-$40KAssets 2023: $4,227Liabilities 2023: $29,426Net Assets 2023: -$25,1992023

Highlighted filing

2023

Assets$4,227
Liabilities$29,426
Net Assets-$25,199
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KRevenue 2023: $0Expenses 2023: $25,199Net Income 2023: -$25,1992023

Highlighted filing

2023

Revenue$0
Expenses$25,199
Net Income-$25,199
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 27, 2024
Return Version
2023v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

Provides daycare services for inner city children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$4,227-
Total Assets$0$4,227▲ $4,227
Liabilities
Unsecured Notes Loans Payable-$29,426-
Total Liabilities$0$29,426▲ $29,426
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-25,199-
Total Net Assets Fund Balance$0$-25,199▼ $25,199
Total Liabilities and Net Assets / Fund Balance$0$4,227▲ $4,227

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,227$223$4,450
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Rhonda OakleyPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$8,994--$8,994
Office Expenses$1,873--$1,873
Insurance$1,753--$1,753
Other Expenses$1,654--$1,654
Interest$459--$459
Fees for Services Other$300--$300
Depreciation Depletion$223--$223
Total Functional Expenses$25,199$0$0$25,199
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
No
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

“Organization form in 2023”

Governing documents etc available to public Part VI line 19

“Documents are avilable upon request”

Filing and Contact Details

Filer

Filer Name
Creative Learning Academy 2 Inc
EIN
93-4295110
Address
4012 6th Ave, Chattanooga, TN 37407

Signing Officer

Name
Rhonda Oakley
Title
President
Phone
4233553978
Signed
2024-09-27
Discuss with paid preparer
Yes

Organization Details

Formed
2023
Legal Domicile
Tn
Voting Board Members
1
Independent Board Members
1
Employees
1

Preparer

Firm
Dowis and Boyd CPAS PC
Address
7047 Lee Highway Suite 304, Chattanooga, TN 37421
Preparer
Angela Dowis CPA
Phone
4238923831
Supplemental Narrative

Additional Explanations

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

“Tax & Licenses fees”

List of other expenses Part IX line 24E

“Operational expenses”

Raw XML Appendix245 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/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-25199
IRS990/RelatedEntityInd0false
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04233553978
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-27
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ReturnHeader/Filer/BusinessNameControlTxt0CREA
ReturnHeader/Filer/EIN0934295110
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
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ReturnHeader/PreparerPersonGrp/PhoneNum04238923831
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Angela Dowis CPA
ReturnHeader/ReturnTs02024-10-04T12:07:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$4,227
Liabilities
$29,426
Net assets
-$25,199
Revenue
$0
Expenses
$25,199
Net income
-$25,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.23$29.4$25.2$0.00$25.2$25.2