{"success":true,"data":{"_id":640876425,"filings":[{"Organization":{"value":null,"Person":["KARL PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[24.0,16.0,1.0],"Total Compensation":[3600,0,0],"Direct compensation":[3600,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Franklin academy inc is a school providing educational training in manicuring cosmetology aesthetics and instructor training","year":2017,"name":"Franklin Academy Inc","phone":9544925353,"website":"www.franklinacademy.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1605 Professional Park Drive NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":508336,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":425187,"Total revenue":425187,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3784,"Investment income total":3784,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":79365,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":79365,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":494264,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":218130,"Current officers":3600,"Disqualified persons":0,"Other salaries and wages":183052,"Pension plan contributions":0,"Other employee benefits":14009,"Payroll taxes":17469},"Other expenses":{"value":276134,"Management services":16485,"Legal":0,"Accounting":23550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":17170,"Office expenses":13154,"Information technology":5009,"Royalties":0,"Occupancy":95276,"Travel":15296,"Conferences and meetings":6021,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18956,"Insurance":7235,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":37264,"Financial Aid Servicing":12658,"School Aids":18415,"Dues and License E3,111xp":3111,"Testing Fees":3080},"All other expenses":20718},"Functional Expenses":{"value":null,"Program Service Expenses":258001,"Management And General Expenses":236263,"Fundraising Expenses":0}},"Assets":{"value":243411,"Non-interest bearing cash":103682,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":57824,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":5259,"Prepaid expenses deferred charges":5722,"Land, building, equipment":53555,"Investments publicly traded":2369,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":15000},"Liabilities":{"value":115318,"Sum of Total Liabilities":0,"Accounts payable, accrued":12629,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":102689},"Fund balance":{"value":128093,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":128093,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5219902724050305,"percentile":0.4790220972666414},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027682477731264362,"percentile":0.4720369928417979},"Liabilities to Assets Ratio":{"score":0.4737583757513013,"percentile":0.1425945089826345},"Operating Reserve Ratio":{"score":0.4924716345920399,"percentile":0.2478964823789539},"Officer Compensation Ratio":{"score":0.007283556965508311,"percentile":0.9720900179580737},"Program Expense Growth":{"score":-0.07836687764545419,"percentile":0.16124065017939146},"Revenue Growth":{"score":-0.09845052046800035,"percentile":0.14570120646129975},"Asset Growth":{"score":-0.2960401367577454,"percentile":0.032671615416166803},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4529306810872257,"percentile":0.21710496975931642}},"source_xml":"201803189349308470_public.xml"},{"Organization":{"value":null,"Person":["R ESTHER FIKE","ROBERT N BELCHER","KARL PETERSEN"],"Title":["SECRETARY &","DIRECTOR","PRESIDENT"],"Hours":[4.0,2.0,12.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Franklin academy, inc's purpose is to graduate well-rounded professional men and women, as well as technically competent cosmetologists, manicurists, aestheticians or instructors. franklin academy is devoted to preparing students not only to pass the state licensing examination but also to enter and be successful in all phases of cosmetology, manicuring, aesthetics, shampoo techs, as well as instructors.","year":2014,"name":"FRANKLIN ACADEMY INC","phone":9544925353,"website":"WWW.FRANKLINACADEMY.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1605 PROFESSIONAL PARK DRIVE NW, CLEVELAND, TN, 37312, USA","city":"CLEVELAND","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":474137,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":443502,"Total revenue":{"value":443502,"TUITION AND FEES":443477,"MISCELLANEOUS":25},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":265,"Investment income total":265,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":30370,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":30370,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":528992,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":216377,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":200359,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16018},"Other expenses":{"value":312615,"Management services":12712,"Legal":0,"Accounting":17147,"Lobbying services":0,"Investment management fees":0,"Other services":30145,"Advertising":31206,"Office expenses":7331,"Information technology":40,"Royalties":0,"Occupancy":129836,"Travel":8008,"Conferences and meetings":564,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15712,"Insurance":15003,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39370,"BAD DEBT EXPENSE":17005,"SCHOOL AIDS":10522,"FINANCIAL AID":8193,"BANK CHARGES":3650},"All other expenses":5541},"Functional Expenses":{"value":null,"Program Service Expenses":345858,"Management And General Expenses":183134,"Fundraising Expenses":0}},"Assets":{"value":622456,"Non-interest bearing cash":515770,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":19149,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2454,"Prepaid expenses deferred charges":17609,"Land, building, equipment":65110,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2364},"Liabilities":{"value":221681,"Sum of Total Liabilities":0,"Accounts payable, accrued":10835,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":210846},"Fund balance":{"value":400775,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":400775,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6538057286310568,"percentile":0.5140736145908018},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1156944089999304,"percentile":0.20827447648399253},"Liabilities to Assets Ratio":{"score":0.3561392291182027,"percentile":0.17978112458683815},"Operating Reserve Ratio":{"score":1.176683201258242,"percentile":0.4699317477116699},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5028692995147794,"percentile":0.32864262597485033}},"source_xml":"201532589349300883_public.xml"},{"Organization":{"value":null,"Person":["KARL J PETERSEN","DIANE M PETERSEN","MARK BERNSTEIN"],"Title":["President","Board Member","Board of Directors Mem"],"Hours":[40.0,1.0,1.0],"Total Compensation":[148752,0,0],"Direct compensation":[148752,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing education in cosmetology aesthetics and instructor training","year":2024,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Karl Petersen","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3437677,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3038340,"Total revenue":3038340,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":399337,"Other total":194105,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":205232,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3605419,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2102477,"Current officers":148752,"Disqualified persons":0,"Other salaries and wages":1614055,"Pension plan contributions":19759,"Other employee benefits":194370,"Payroll taxes":125541},"Other expenses":{"value":1502942,"Management services":0,"Legal":0,"Accounting":86435,"Lobbying services":0,"Investment management fees":0,"Other services":46419,"Advertising":99536,"Office expenses":17018,"Information technology":30875,"Royalties":0,"Occupancy":301227,"Travel":167194,"Conferences and meetings":23665,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":63663,"Insurance":11384,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":393878,"School Aids":147948,"Supplies":117452,"Testing Fees":44570,"Bad Debt Expense":83908},"All other expenses":261648},"Functional Expenses":{"value":null,"Program Service Expenses":1835552,"Management And General Expenses":1769867,"Fundraising Expenses":0}},"Assets":{"value":1969401,"Non-interest bearing cash":862256,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":222996,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":49631,"Prepaid expenses deferred charges":22951,"Land, building, equipment":154285,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":657282},"Liabilities":{"value":1110300,"Sum of Total Liabilities":0,"Accounts payable, accrued":122089,"Grants payable":0,"Deferred, revenue":318681,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":669530},"Fund balance":{"value":859101,"Net assets without donor restriction":859101,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5091092047831334,"percentile":0.47697167554155623},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04879516022011376,"percentile":0.2871345364145484},"Liabilities to Assets Ratio":{"score":0.563775483002192,"percentile":0.11998101544819766},"Operating Reserve Ratio":{"score":0.546233600033727,"percentile":0.270055791339944},"Officer Compensation Ratio":{"score":0.04125789540688613,"percentile":0.8008773424981209},"Program Expense Growth":{"score":0.16687369934547186,"percentile":0.7743108189281758},"Revenue Growth":{"score":0.19343348765743645,"percentile":0.8913966456047578},"Asset Growth":{"score":0.16520041843493574,"percentile":0.8046151383288284},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5892956935927361,"percentile":0.573965834217099}},"source_xml":"202533159349302468_public.xml"},{"Organization":{"value":null,"Person":["ROBERT N BELCHER","DIANE MCALISTER PETERSON","KARL PETERSEN"],"Title":["DIRECTOR","BOARD MEMBER","PRESIDENT"],"Hours":[0.25,1.0,5.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Franklin academy, inc. is a school providing educational training in manicuring, cosmetology, aesthetics, and instructor training.","year":2015,"name":"FRANKLIN ACADEMY INC","phone":9544925353,"website":"WWW.FRANKLINACADEMY.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1605 PROFESSIONAL PARK DRIVE NW, CLEVELAND, TN, 37312, USA","city":"CLEVELAND","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":391385,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":346563,"Total revenue":{"value":346563,"TUITION AND FEES":303242,"FORGIVEN PAYABLE - RELATED PA":43296,"MISC. OTHER INCOME":25},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3957,"Investment income total":4418,"Net investment gain":-461,"Income from invest bond proceeds":0},"Other revenues":{"value":40865,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":40865,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":525005,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":208834,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":193579,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":15255},"Other expenses":{"value":316171,"Management services":9249,"Legal":0,"Accounting":20669,"Lobbying services":0,"Investment management fees":0,"Other services":19619,"Advertising":46748,"Office expenses":6701,"Information technology":2428,"Royalties":0,"Occupancy":127915,"Travel":4496,"Conferences and meetings":1214,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18376,"Insurance":17379,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33635,"SCHOOL AIDS":12186,"BAD DEBT EXPENSE":11160,"FINANCIAL AID":7058,"DUES & LICENSES":3231},"All other expenses":7742},"Functional Expenses":{"value":null,"Program Service Expenses":384227,"Management And General Expenses":140778,"Fundraising Expenses":0}},"Assets":{"value":392572,"Non-interest bearing cash":107824,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":20199,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2780,"Prepaid expenses deferred charges":11404,"Land, building, equipment":91933,"Investments publicly traded":141064,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":17368},"Liabilities":{"value":130228,"Sum of Total Liabilities":0,"Accounts payable, accrued":10080,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":120148},"Fund balance":{"value":262344,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":262344,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7318539823430253,"percentile":0.5584057019487163},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.34140296638859435,"percentile":0.10215402311828428},"Liabilities to Assets Ratio":{"score":0.3317302303781217,"percentile":0.1889749489129562},"Operating Reserve Ratio":{"score":0.7477490690564852,"percentile":0.34526870966131723},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.035799789235228724,"percentile":0.22369346727209316},"Revenue Growth":{"score":-0.28781923764872896,"percentile":0.04941079569108566},"Asset Growth":{"score":-0.27801680357114955,"percentile":0.03562045481880674},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3873808140835417,"percentile":0.10232216212238142}},"source_xml":"201602239349302560_public.xml"},{"Organization":{"value":null,"Person":["KARL PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[40.0,40.0,1.0],"Total Compensation":[26400,0,0],"Direct compensation":[26400,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing educational training in cosmetology aesthetics and instructor training","year":2019,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":12,"Total Gross UBI":467,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":763367,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":669819,"Total revenue":669819,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":93548,"Other total":467,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":93081,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":822551,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":341841,"Current officers":26400,"Disqualified persons":0,"Other salaries and wages":259398,"Pension plan contributions":0,"Other employee benefits":30762,"Payroll taxes":25281},"Other expenses":{"value":480710,"Management services":62943,"Legal":0,"Accounting":10072,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":30728,"Office expenses":15264,"Information technology":9243,"Royalties":0,"Occupancy":138633,"Travel":26272,"Conferences and meetings":4000,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":25276,"Insurance":7434,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":122819,"School Aids Expense":68977,"Financial Aid Servicer Fees":22147,"Bad Debt Expense":19807,"Dues & Subscriptions":11888},"All other expenses":28026},"Functional Expenses":{"value":null,"Program Service Expenses":558368,"Management And General Expenses":264183,"Fundraising Expenses":0}},"Assets":{"value":217942,"Non-interest bearing cash":78529,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":60186,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7665,"Prepaid expenses deferred charges":9001,"Land, building, equipment":47561,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":15000},"Liabilities":{"value":129460,"Sum of Total Liabilities":0,"Accounts payable, accrued":7426,"Grants payable":0,"Deferred, revenue":88132,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":33902},"Fund balance":{"value":88482,"Net assets without donor restriction":88482,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6788247780380791,"percentile":0.525396953267866},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07753020499969215,"percentile":0.2479463197001475},"Liabilities to Assets Ratio":{"score":0.5940112506997275,"percentile":0.11342716634465852},"Operating Reserve Ratio":{"score":0.26495864694104077,"percentile":0.1462635646193944},"Officer Compensation Ratio":{"score":0.03209527433557311,"percentile":0.848795168071844},"Program Expense Growth":{"score":0.044126962079597674,"percentile":0.5086212436835958},"Revenue Growth":{"score":0.0364397901534761,"percentile":0.5456865361964987},"Asset Growth":{"score":-0.21806589228817794,"percentile":0.04870182938505288},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4893904076900601,"percentile":0.2961445153301257}},"source_xml":"202043189349302044_public.xml"},{"Organization":{"value":null,"Person":["KARL J PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[40.0,40.0,1.0],"Total Compensation":[123876,132705,0],"Direct compensation":[123299,131635,0],"Other compensation":[577,1070,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing education in cosmetology aesthetics and instructor training","year":2023,"name":"Brillare Beauty Institute Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2996427,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2670196,"Total revenue":2670196,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":326231,"Other total":174679,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":151552,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2977232,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1562029,"Current officers":254934,"Disqualified persons":0,"Other salaries and wages":905347,"Pension plan contributions":2010,"Other employee benefits":291641,"Payroll taxes":108097},"Other expenses":{"value":1415203,"Management services":0,"Legal":0,"Accounting":17500,"Lobbying services":0,"Investment management fees":0,"Other services":30553,"Advertising":60492,"Office expenses":6365,"Information technology":20981,"Royalties":0,"Occupancy":430954,"Travel":152964,"Conferences and meetings":13023,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":59456,"Insurance":20305,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":472886,"School Aids":326982,"Bad Debt":58105,"Financial Aid Servicing":44273,"Testing Fees":43526},"All other expenses":129724},"Functional Expenses":{"value":null,"Program Service Expenses":1279227,"Management And General Expenses":1698005,"Fundraising Expenses":0}},"Assets":{"value":2211661,"Non-interest bearing cash":977525,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":164577,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":20397,"Prepaid expenses deferred charges":31607,"Land, building, equipment":190262,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":827293},"Liabilities":{"value":1384205,"Sum of Total Liabilities":0,"Accounts payable, accrued":41577,"Grants payable":0,"Deferred, revenue":323470,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1019158},"Fund balance":{"value":827456,"Net assets without donor restriction":827456,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.4296699081563009,"percentile":0.4671118880555533},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0064059628350699015,"percentile":0.4146967837105301},"Liabilities to Assets Ratio":{"score":0.6258667128461369,"percentile":0.1070167050946114},"Operating Reserve Ratio":{"score":0.7428581313112314,"percentile":0.34357942864348856},"Officer Compensation Ratio":{"score":0.08618105676682233,"percentile":0.6008023259050952},"Program Expense Growth":{"score":0.18269432337033176,"percentile":0.7902144042721472},"Revenue Growth":{"score":0.2076064580530992,"percentile":0.9020076705327293},"Asset Growth":{"score":0.17453810636618158,"percentile":0.8171887787100411},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6034751694687791,"percentile":0.6156392420340602}},"source_xml":"202403179349302330_public.xml"},{"Organization":{"value":null,"Person":["KARL PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[40.0,40.0,1.0],"Total Compensation":[125008,132499,0],"Direct compensation":[125008,132499,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing educational training in cosmetology aesthetics and instructor training","year":2022,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2655731,"Contributions":{"value":149105,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":149105,"Related organizations":0},"Program revenue":{"value":2193303,"Total revenue":2193303,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":313323,"Other total":135643,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":177680,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2642677,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1302284,"Current officers":257507,"Disqualified persons":0,"Other salaries and wages":897861,"Pension plan contributions":0,"Other employee benefits":57219,"Payroll taxes":89697},"Other expenses":{"value":1340393,"Management services":0,"Legal":0,"Accounting":17500,"Lobbying services":0,"Investment management fees":0,"Other services":22076,"Advertising":50869,"Office expenses":116025,"Information technology":12529,"Royalties":0,"Occupancy":292265,"Travel":89272,"Conferences and meetings":880,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":48096,"Insurance":75585,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":537244,"School Aids":282886,"Bad Debt":123467,"Repairs & Maint":95164,"Testing Fees":35727},"All other expenses":78052},"Functional Expenses":{"value":null,"Program Service Expenses":1961968,"Management And General Expenses":680709,"Fundraising Expenses":0}},"Assets":{"value":2107358,"Non-interest bearing cash":682509,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":203415,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17128,"Prepaid expenses deferred charges":33245,"Land, building, equipment":168634,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1002427},"Liabilities":{"value":1299097,"Sum of Total Liabilities":0,"Accounts payable, accrued":124230,"Grants payable":0,"Deferred, revenue":187668,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":987199},"Fund balance":{"value":808261,"Net assets without donor restriction":808261,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7424168750096966,"percentile":0.5666313550788268},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00491540747161516,"percentile":0.41031357461941165},"Liabilities to Assets Ratio":{"score":0.6164576687966639,"percentile":0.10887890363189143},"Operating Reserve Ratio":{"score":0.797433057464079,"percentile":0.3620402650710078},"Officer Compensation Ratio":{"score":0.09744172291960009,"percentile":0.5606088651444875},"Program Expense Growth":{"score":0.22368629913158464,"percentile":0.822493296920911},"Revenue Growth":{"score":0.2227671749841583,"percentile":0.9118367479494526},"Asset Growth":{"score":0.1519911015852138,"percentile":0.7852466632107472},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6319706958972344,"percentile":0.6953877332996292}},"source_xml":"202312729349300416_public.xml"},{"Organization":{"value":null,"Person":["ROBERT N BELCHER","LOIS SANTEL","R ESTHER FIKE"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT"],"Hours":[2.0,1.0,8.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Franklin academy, inc. is a school providing educational training in manicuring, cosmetology, aesthetics, and instructor training.","year":2013,"name":"FRANKLIN ACADEMY INC","phone":9544925353,"website":"WWW.FRANKLINACADEMY.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"R ESTHER FIKE","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"1605 PROFESSIONAL PARK DRIVE NW, CLEVELAND, TN, 37312, USA","city":"CLEVELAND","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":689824,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":653723,"Total revenue":{"value":653723,"TUITION AND FEES":653369,"MISCELLANEOUS":354},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":114,"Investment income total":114,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":35987,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":35987,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":603718,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":253734,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":233482,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20252},"Other expenses":{"value":349984,"Management services":13148,"Legal":0,"Accounting":21974,"Lobbying services":0,"Investment management fees":0,"Other services":38182,"Advertising":31442,"Office expenses":10109,"Information technology":40,"Royalties":0,"Occupancy":134943,"Travel":4170,"Conferences and meetings":1597,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15576,"Insurance":8478,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":63578,"BAD DEBT EXPENSE":29222,"SCHOOL AIDS":17876,"FINANCIAL AID":8871,"DUES & LICENSES":7609},"All other expenses":6747},"Functional Expenses":{"value":null,"Program Service Expenses":411472,"Management And General Expenses":192246,"Fundraising Expenses":0}},"Assets":{"value":712819,"Non-interest bearing cash":554999,"Savings and temp cash investments":49993,"Pledges and grants receivable":0,"Accounts receivable":24929,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1056,"Prepaid expenses deferred charges":7555,"Land, building, equipment":71929,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2358},"Liabilities":{"value":255365,"Sum of Total Liabilities":0,"Accounts payable, accrued":10840,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":244525},"Fund balance":{"value":457454,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":457454,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6815632464163732,"percentile":0.5267986756140591},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1248231432945215,"percentile":0.6631766618521407},"Liabilities to Assets Ratio":{"score":0.358246623616935,"percentile":0.17905394332984287},"Operating Reserve Ratio":{"score":1.1807151683401853,"percentile":0.47090016913019306},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.523919269690342,"percentile":0.38390759267840086}},"source_xml":"201403149349300920_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL SMITH","DIANE MCALISTER PETERSEN","KARL PETERSEN"],"Title":["DIRECTOR","BOARD MEMBER","PRESIDENT"],"Hours":[16.0,1.0,24.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Franklin academy, inc. is a school providing educational training in manicuring, cosmetology, aesthetics, and instructor training.","year":2016,"name":"FRANKLIN ACADEMY INC","phone":9544925353,"website":"WWW.FRANKLINACADEMY.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1605 PROFESSIONAL PARK DRIVE NW, CLEVELAND, TN, 37312, USA","city":"CLEVELAND","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":359906,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":306575,"Total revenue":{"value":306575,"TUITION AND FEES":305848,"MISC. OTHER INCOME":727},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2724,"Investment income total":3836,"Net investment gain":-1112,"Income from invest bond proceeds":0},"Other revenues":{"value":50607,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":50607,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":515534,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":232164,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":200545,"Pension plan contributions":0,"Other employee benefits":12616,"Payroll taxes":19003},"Other expenses":{"value":283370,"Management services":2289,"Legal":0,"Accounting":29204,"Lobbying services":0,"Investment management fees":0,"Other services":1771,"Advertising":54564,"Office expenses":9615,"Information technology":7845,"Royalties":0,"Occupancy":85141,"Travel":3912,"Conferences and meetings":545,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21072,"Insurance":5045,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48420,"BAD DEBT EXPENSE":17990,"SCHOOL AIDS":13974,"DUES & LICENSES":9960,"FINANCIAL AID":6496},"All other expenses":13947},"Functional Expenses":{"value":null,"Program Service Expenses":374712,"Management And General Expenses":140822,"Fundraising Expenses":0}},"Assets":{"value":247556,"Non-interest bearing cash":48899,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":36513,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":6112,"Prepaid expenses deferred charges":5692,"Land, building, equipment":71797,"Investments publicly traded":61174,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":17369},"Liabilities":{"value":133535,"Sum of Total Liabilities":0,"Accounts payable, accrued":8455,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":125080},"Fund balance":{"value":114021,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":114021,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7268424584993425,"percentile":0.5547112774201864},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.43241290781481834,"percentile":0.08416201671232212},"Liabilities to Assets Ratio":{"score":0.5394133044644444,"percentile":0.12564811309778395},"Operating Reserve Ratio":{"score":0.48019335291173815,"percentile":0.24272355185935093},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.01897051248821944,"percentile":0.26253962078867116},"Revenue Growth":{"score":-0.22399266519497174,"percentile":0.06684125401647494},"Asset Growth":{"score":-0.32918305783680596,"percentile":0.028033038888625662},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.37912631343330194,"percentile":0.09064105689504184}},"source_xml":"201713139349303411_public.xml"},{"Organization":{"value":null,"Person":["KARL PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[40.0,40.0,1.0],"Total Compensation":[49725,22176,0],"Direct compensation":[49725,22176,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing educational training in cosmetology aesthetics and instructor training","year":2020,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":19,"Total Gross UBI":113,"Net unrelated business taxable income":null,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1500660,"Contributions":{"value":374862,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":374862,"Related organizations":0},"Program revenue":{"value":978569,"Total revenue":978569,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":147229,"Other total":40777,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":106452,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1451398,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":545491,"Current officers":71901,"Disqualified persons":0,"Other salaries and wages":392505,"Pension plan contributions":0,"Other employee benefits":51664,"Payroll taxes":29421},"Other expenses":{"value":905907,"Management services":57995,"Legal":0,"Accounting":16146,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":70615,"Office expenses":27101,"Information technology":12425,"Royalties":0,"Occupancy":264379,"Travel":9121,"Conferences and meetings":1324,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":38817,"Insurance":8476,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":365260,"School Aids Expense":271387,"Financial Aid Services":26856,"Bad Debt Exp":46533,"Dues & Subscriptions":20484},"All other expenses":34248},"Functional Expenses":{"value":null,"Program Service Expenses":1009530,"Management And General Expenses":441868,"Fundraising Expenses":0}},"Assets":{"value":626237,"Non-interest bearing cash":137166,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":261442,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":29472,"Prepaid expenses deferred charges":8590,"Land, building, equipment":165517,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":24050},"Liabilities":{"value":292953,"Sum of Total Liabilities":0,"Accounts payable, accrued":79693,"Grants payable":0,"Deferred, revenue":109073,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":100000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4187},"Fund balance":{"value":333284,"Net assets without donor restriction":333284,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6955569733456984,"percentile":0.5342394850684347},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03282688950195248,"percentile":0.48481875419199016},"Liabilities to Assets Ratio":{"score":0.4677989323530868,"percentile":0.14423117891035064},"Operating Reserve Ratio":{"score":0.4314715880826624,"percentile":0.22183196150403606},"Officer Compensation Ratio":{"score":0.049539133993570336,"percentile":0.7590585222219564},"Program Expense Growth":{"score":0.1437408574921723,"percentile":0.7473224101778833},"Revenue Growth":{"score":0.15348705106937124,"percentile":0.8525750374245734},"Asset Growth":{"score":-0.07238816478816161,"percentile":0.13180145827089454},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5906675904632909,"percentile":0.5779919258184824}},"source_xml":"202200079349300800_public.xml"},{"Organization":{"value":null,"Person":["KARL PETERSEN","MICHAEL SMITH","DIANE M PETERSEN"],"Title":["President","Director","Board Member"],"Hours":[40.0,40.0,1.0],"Total Compensation":[111088,24375,0],"Direct compensation":[111088,24375,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing educational training in cosmetology aesthetics and instructor training","year":2021,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARL PETERSEN","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":22,"Total Gross UBI":32,"Net unrelated business taxable income":null,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2779261,"Contributions":{"value":839879,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":839879,"Related organizations":0},"Program revenue":{"value":1743445,"Total revenue":1743445,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":195937,"Other total":90655,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":105282,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2675277,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":889093,"Current officers":135463,"Disqualified persons":0,"Other salaries and wages":624767,"Pension plan contributions":0,"Other employee benefits":67691,"Payroll taxes":61172},"Other expenses":{"value":1786184,"Management services":0,"Legal":0,"Accounting":16750,"Lobbying services":0,"Investment management fees":0,"Other services":82177,"Advertising":56868,"Office expenses":27350,"Information technology":16444,"Royalties":0,"Occupancy":237429,"Travel":29401,"Conferences and meetings":1517,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":49711,"Insurance":80709,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1079538,"CARES Act Student Payments":424650,"School Aids & Supplies":444833,"Bad Debt Expense":140667,"Repairs & Maintenance":69388},"All other expenses":108290},"Functional Expenses":{"value":null,"Program Service Expenses":2029193,"Management And General Expenses":646084,"Fundraising Expenses":0}},"Assets":{"value":1097021,"Non-interest bearing cash":543685,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":156383,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":108896,"Inventories for sale or use":45647,"Prepaid expenses deferred charges":28232,"Land, building, equipment":190128,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":24050},"Liabilities":{"value":301815,"Sum of Total Liabilities":0,"Accounts payable, accrued":116571,"Grants payable":0,"Deferred, revenue":174133,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":11111},"Fund balance":{"value":795206,"Net assets without donor restriction":795206,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7584982788698142,"percentile":0.5810421080615147},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0374142622805127,"percentile":0.49593543820575997},"Liabilities to Assets Ratio":{"score":0.2751223540843794,"percentile":0.21264889804386194},"Operating Reserve Ratio":{"score":0.41005884624283767,"percentile":0.2124349190290969},"Officer Compensation Ratio":{"score":0.05063513049302932,"percentile":0.7536320289595306},"Program Expense Growth":{"score":0.23038002556541284,"percentile":0.8269980059999948},"Revenue Growth":{"score":0.23210877018985848,"percentile":0.9172510275484616},"Asset Growth":{"score":0.04805918008827704,"percentile":0.5192559100847897},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6446256225776907,"percentile":0.7282116189899853}},"source_xml":"202202209349301610_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KARL J PETERSEN","DIANE M PETERSEN","MARK BERNSTEIN"],"Title":["President","Board Member","Board of Directors Mem"],"Hours":[40.0,1.0,1.0],"Total Compensation":[148752,0,0],"Direct compensation":[148752,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Brillare beauty institute is a school providing education in cosmetology aesthetics and instructor training","year":2024,"name":"Brillare Beauty Institute","phone":4234763742,"website":"www.brillarebeautyinstitute.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Karl Petersen","year_formation":1996,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1605 Professional Park Dr NW, Cleveland, TN, 37312, USA","city":"Cleveland","state":"TN","country":"USA","zip_code":37312},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3437677,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3038340,"Total revenue":3038340,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":399337,"Other total":194105,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":205232,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3605419,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2102477,"Current officers":148752,"Disqualified persons":0,"Other salaries and wages":1614055,"Pension plan contributions":19759,"Other employee benefits":194370,"Payroll taxes":125541},"Other expenses":{"value":1502942,"Management services":0,"Legal":0,"Accounting":86435,"Lobbying services":0,"Investment management fees":0,"Other services":46419,"Advertising":99536,"Office expenses":17018,"Information technology":30875,"Royalties":0,"Occupancy":301227,"Travel":167194,"Conferences and meetings":23665,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":63663,"Insurance":11384,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":393878,"School Aids":147948,"Supplies":117452,"Testing Fees":44570,"Bad Debt Expense":83908},"All other expenses":261648},"Functional Expenses":{"value":null,"Program Service Expenses":1835552,"Management And General Expenses":1769867,"Fundraising Expenses":0}},"Assets":{"value":1969401,"Non-interest bearing cash":862256,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":222996,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":49631,"Prepaid expenses deferred charges":22951,"Land, building, equipment":154285,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":657282},"Liabilities":{"value":1110300,"Sum of Total Liabilities":0,"Accounts payable, accrued":122089,"Grants payable":0,"Deferred, revenue":318681,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":669530},"Fund balance":{"value":859101,"Net assets without donor restriction":859101,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5091092047831334,"percentile":0.47697167554155623},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04879516022011376,"percentile":0.2871345364145484},"Liabilities to Assets Ratio":{"score":0.563775483002192,"percentile":0.11998101544819766},"Operating Reserve Ratio":{"score":0.546233600033727,"percentile":0.270055791339944},"Officer Compensation Ratio":{"score":0.04125789540688613,"percentile":0.8008773424981209},"Program Expense Growth":{"score":0.16687369934547186,"percentile":0.7743108189281758},"Revenue Growth":{"score":0.19343348765743645,"percentile":0.8913966456047578},"Asset Growth":{"score":0.16520041843493574,"percentile":0.8046151383288284},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5892956935927361,"percentile":0.573965834217099}},"source_xml":"202533159349302468_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}