Civic Intelligence

Esthers School Inc.

990 • Fiscal year 2019 • EIN 03-0555204

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 14, 2019

5750 Louisiana AvenueNew Port Richey, FL 34652

(727) 544-4700

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.55x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.14x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

57th percentile

5.7%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

49th percentile

$61,426

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

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

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.3%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$881,512

Up $87,372 (+11%) from 2018

Net Assets

Up

$399,200

Up $113,597 (+40%) from 2018

Liabilities

Down

$482,312

Down $26,225 (-5.2%) from 2018

Revenue

Up

$3,516,722

Up $238,333 (+7.3%) from 2018

Expenses

Up

$3,317,313

Up $58,464 (+1.8%) from 2018

Net Income

Up

$199,409

Up $179,869 (+921%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $54,944Liabilities 2011: $0Net Assets 2011: $54,9442011Assets 2012: $122,092Liabilities 2012: $0Net Assets 2012: $122,0922012Assets 2013: $108,236Liabilities 2013: $40,752Net Assets 2013: $67,4842013Assets 2014: $125,753Liabilities 2014: $68,105Net Assets 2014: $57,6482014Assets 2015: $741,203Liabilities 2015: $563,142Net Assets 2015: $178,0612015Assets 2016: $654,331Liabilities 2016: $486,887Net Assets 2016: $167,4442016Assets 2017: $891,875Liabilities 2017: $680,401Net Assets 2017: $211,4742017Assets 2018: $794,140Liabilities 2018: $508,537Net Assets 2018: $285,6032018Assets 2019: $881,512Liabilities 2019: $482,312Net Assets 2019: $399,2002019Assets 2020: $1,377,496Liabilities 2020: $937,451Net Assets 2020: $440,0452020Assets 2021: $2,294,706Liabilities 2021: $908,303Net Assets 2021: $1,386,4032021Assets 2022: $3,225,741Liabilities 2022: $711,650Net Assets 2022: $2,514,0912022Assets 2023: $3,641,383Liabilities 2023: $681,524Net Assets 2023: $2,959,8592023Assets 2024: $6,047,881Liabilities 2024: $2,832,052Net Assets 2024: $3,215,8292024

Highlighted filing

2019

Assets$881,512
Liabilities$482,312
Net Assets$399,200

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $515,565Expenses 2011: $503,748Net Income 2011: $11,8172011Expenses 2012: $467,2512012Revenue 2013: $594,219Expenses 2013: $648,827Net Income 2013: -$54,6082013Revenue 2014: $778,238Expenses 2014: $788,675Net Income 2014: -$10,4372014Revenue 2015: $1,499,389Expenses 2015: $1,370,482Net Income 2015: $128,9072015Revenue 2016: $1,074,026Expenses 2016: $1,084,645Net Income 2016: -$10,6192016Revenue 2017: $2,828,943Expenses 2017: $2,784,913Net Income 2017: $44,0302017Revenue 2018: $3,278,389Expenses 2018: $3,258,849Net Income 2018: $19,5402018Revenue 2019: $3,516,722Expenses 2019: $3,317,313Net Income 2019: $199,4092019Revenue 2020: $3,608,584Expenses 2020: $3,450,347Net Income 2020: $158,2372020Revenue 2021: $4,919,661Expenses 2021: $3,966,310Net Income 2021: $953,3512021Revenue 2022: $5,988,803Expenses 2022: $4,595,109Net Income 2022: $1,393,6942022Revenue 2023: $5,159,506Expenses 2023: $4,684,106Net Income 2023: $475,4002023Revenue 2024: $5,953,828Expenses 2024: $5,650,853Net Income 2024: $302,9752024

Highlighted filing

2019

Revenue$3,516,722
Expenses$3,317,313
Net Income$199,409
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 14, 2019
Return Version
2018v3.0
Gross Receipts
$3,516,722
Mission and Program Overview

Mission

Esthers school is providing top quality education for special need children. We see happy independent children and happy parents. Mckay scholarships and florida pride scholarships provide the majority of the funding.

Esther's school is providing top quality education for special need children. We see happy independent children and happy parents. Mckay scholarships and florida aaa scholarships provide the majority of the funding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$685,436$638,803▼ $46,633
Cash and Non-Interest-Bearing Accounts$45,486$203,325▲ $157,839
Accounts Receivable$43,218$9,577▼ $33,641
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$794,140$881,512▲ $87,372
Other Assets Total$20,000$29,807▲ $9,807
Liabilities
Mortgage Notes Payable Secured by Investment Property$380,334$302,786▼ $77,548
Accounts Payable and Accrued Expenses$37,643$179,526▲ $141,883
Other Liabilities$90,560--
Grants Payable$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$508,537$482,312▼ $26,225
Net Assets / Fund Balance
Unrestricted Net Assets$285,603$399,200▲ $113,597
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$285,603$399,200▲ $113,597
Total Liabilities and Net Assets / Fund Balance$794,140$881,512▲ $87,372

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$629,757$0$629,757
Leasehold Improvements$221,267$0$221,267
Buildings$0$0$0
Other Land Buildings$-212,221$212,221$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher BerryPresidentFT$61,426$61,426
Esther BerryBusiness ManagerFT$58,133$58,133
Natasha GriffinVice-PresidentFT$38,389$38,389

Board Members and Trustees

NameTitle
Arlene BoronatSecretary
Ann TerrazasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,516,722
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$199,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,127,062
Other Expenses$1,190,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,792,177--$1,792,177
Occupancy$581,174$0$0$581,174
Current Officers, Directors, Trustees, and Key Employees-$157,948-$157,948
Payroll Taxes$157,011--$157,011
Insurance$123,164--$123,164
Depreciation Depletion$85,730--$85,730
Office Expenses$49,992--$49,992
Interest$30,366--$30,366
Information Technology$28,619--$28,619
Other Employee Benefits$19,926--$19,926
Other Expenses$18,228$0$0$18,228
Advertising$11,941--$11,941
All Other Expenses$6,794--$6,794
Travel$5,000--$5,000
Fees for Services Legal-$4,478-$4,478
Fees for Services Accounting-$4,438-$4,438
Conferences and Meetings$3,572--$3,572
Total Functional Expenses$3,150,449$166,864$0$3,317,313
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

During the October board meeting prior to submitting the 990 a copy is provided to the board for review and an opportunity for questions to be asked. The board then approves the submission.

Form 990, Part VI, Section B, Line 12C

All new agreements and contracts require review. Any conflict of interest must be disclosed at the time of contract/agreement negotiation. The individual requesting the approval must affirm that no COI exists.

Form 990, Part VI, Section B, Line 15

Prior to the beginning of the fiscal year the board is presented a schedule of all salaried positions and comparative salaries for similar positions in similar organizations. The new salaries for the year are voted on by the board before they are implemented.

Form 990, Part VI, Section C, Line 19

Whistleblower policy is available on our website. Financial reports are available for review upon request at our administration office. Our COI policy and governing documents are also available for review at our administration office upon request.

Filing and Contact Details

Filer

Filer Name
Esthers School Inc
EIN
03-0555204
Phone
7275444700
Address
5750 Louisiana Avenue, New Port Richey, FL 34652

Signing Officer

Name
Chris Berry
Title
President
Phone
7275444700
Signed
2019-11-14

Organization Details

Principal Officer
Christopher Berry
Formed
2007
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
4
Employees
152
Volunteers
20
Raw XML AppendixShowing 400 of 427 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/ActivityOrMissionDesc0ESTHER'S SCHOOL IS PROVIDING TOP QUALITY EDUCATION FOR SPECIAL NEED CHILDREN. WE SEE HAPPY INDEPENDENT CHILDREN AND HAPPY PARENTS. MCKAY SCHOLARSHIPS AND FLORIDA AAA SCHOLARSHIPS PROVIDE THE MAJORITY OF THE FUNDING.
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0275000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0260359
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Parent Self Pay
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Misc Scholarships
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03000
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt132000
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt063288
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt148675
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01496858
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03278389
IRS990/PYRevenuesLessExpensesAmt019540
IRS990/PYSalariesCompEmpBnftPaidAmt01761991
IRS990/PYTotalExpensesAmt03258849
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03278389
IRS990/ReconcilationRevenueExpnssAmt0199409
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02171854
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0629757
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0629757
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0221267
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0221267
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-212221
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0212221
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0638803
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0published on the website and sent to the Tampa Bay Times Newspaper
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0During the October board meeting prior to submitting the 990 a copy is provided to the board for review and an opportunity for questions to be asked. The board then approves the submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All new agreements and contracts require review. Any conflict of interest must be disclosed at the time of contract/agreement negotiation. The individual requesting the approval must affirm that no COI exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior to the beginning of the fiscal year the board is presented a schedule of all salaried positions and comparative salaries for similar positions in similar organizations. The new salaries for the year are voted on by the board before they are implemented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Whistleblower policy is available on our website. Financial reports are available for review upon request at our administration office. Our COI policy and governing documents are also available for review at our administration office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0794140
IRS990/TotalAssetsEOYAmt0881512
IRS990/TotalAssetsGrp/BOYAmt0794140
IRS990/TotalAssetsGrp/EOYAmt0881512
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt0152
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166864
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03150449
IRS990/TotalFunctionalExpensesGrp/TotalAmt03317313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0508537
IRS990/TotalLiabilitiesEOYAmt0482312
IRS990/TotalLiabilitiesGrp/BOYAmt0508537
IRS990/TotalLiabilitiesGrp/EOYAmt0482312
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0285603
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399200
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt035000
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt0111963
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt03150449
IRS990/TotalProgramServiceRevenueAmt03516722
IRS990/TotalReportableCompFromOrgAmt0157948
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03516722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03516722
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0794140
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0881512
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05000
IRS990/TravelGrp/TotalAmt05000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0285603
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0399200
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.05$2.83$3.22$5.95$5.65$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.68$2.96$5.16$4.68$0.48
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.23$0.71$2.51$5.99$4.60$1.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.91$1.39$4.92$3.97$0.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.94$0.44$3.61$3.45$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.48$0.40$3.52$3.32$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.51$0.29$3.28$3.26$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.68$0.21$2.83$2.78$0.04
2016Summary only. Only limited summary data is available for this year.$0.65$0.49$0.17$1.07$1.08$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.56$0.18$1.50$1.37$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.07$0.06$0.78$0.79$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.04$0.07$0.59$0.65$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$0.47
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.52$0.50$0.01