Civic Intelligence

Friends of Coeur D'Alene Elementary

990 • Fiscal year 2017 • EIN 20-0038668

Sep 01, 2016 to Aug 31, 2017 • Filed on Mar 23, 2018

PO Box 374Venice, CA 90294

(310) 399-0164

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

74th percentile

24%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

2.4%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$352,697

Up $67,189 (+24%) from 2016

Net Assets

Up

$352,697

Up $67,189 (+24%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$427,440

Up $10,084 (+2.4%) from 2016

Expenses

Up

$360,251

Up $24,967 (+7.4%) from 2016

Net Income

Down

$67,189

Down $14,883 (-18%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $176,556Liabilities 2011: $0Net Assets 2011: $176,5562011Assets 2012: $209,203Liabilities 2012: $0Net Assets 2012: $209,2032012Assets 2013: $159,408Liabilities 2013: $0Net Assets 2013: $159,4082013Assets 2014: $170,861Liabilities 2014: $0Net Assets 2014: $170,8612014Assets 2015: $203,436Liabilities 2015: $0Net Assets 2015: $203,4362015Assets 2016: $285,508Liabilities 2016: $0Net Assets 2016: $285,5082016Assets 2017: $352,697Liabilities 2017: $0Net Assets 2017: $352,6972017Assets 2018: $426,484Liabilities 2018: $0Net Assets 2018: $426,4842018Assets 2019: $443,326Liabilities 2019: $0Net Assets 2019: $443,3262019Assets 2020: $493,527Liabilities 2020: $0Net Assets 2020: $493,5272020Assets 2021: $495,503Liabilities 2021: $3,983Net Assets 2021: $491,5202021Assets 2022: $544,356Liabilities 2022: $3,983Net Assets 2022: $540,3732022Assets 2023: $684,760Liabilities 2023: $0Net Assets 2023: $684,7602023Assets 2024: $684,640Liabilities 2024: $0Net Assets 2024: $684,6402024

Highlighted filing

2017

Assets$352,697
Liabilities$0
Net Assets$352,697

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $265,948Expenses 2011: $235,896Net Income 2011: $30,0522011Revenue 2012: $270,967Expenses 2012: $238,320Net Income 2012: $32,6472012Revenue 2013: $265,524Expenses 2013: $315,319Net Income 2013: -$49,7952013Revenue 2014: $287,709Expenses 2014: $276,256Net Income 2014: $11,4532014Revenue 2015: $365,855Expenses 2015: $333,280Net Income 2015: $32,5752015Revenue 2016: $417,356Expenses 2016: $335,284Net Income 2016: $82,0722016Revenue 2017: $427,440Expenses 2017: $360,251Net Income 2017: $67,1892017Revenue 2018: $442,990Expenses 2018: $369,203Net Income 2018: $73,7872018Revenue 2019: $497,661Expenses 2019: $480,819Net Income 2019: $16,8422019Revenue 2020: $400,558Expenses 2020: $350,357Net Income 2020: $50,2012020Revenue 2021: $251,325Expenses 2021: $253,332Net Income 2021: -$2,0072021Revenue 2022: $318,882Expenses 2022: $270,029Net Income 2022: $48,8532022Revenue 2023: $380,488Expenses 2023: $236,101Net Income 2023: $144,3872023Revenue 2024: $357,270Expenses 2024: $357,390Net Income 2024: -$1202024

Highlighted filing

2017

Revenue$427,440
Expenses$360,251
Net Income$67,189
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Mar 23, 2018
Return Version
2016v3.0
Gross Receipts
$454,431
Mission and Program Overview

Mission

To support school programs and facilities of coeur d'alene elementary school, venice california

To support school programs and facilities of Coeur D'Alene Elementary School, Venice California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$187,072$247,160▲ $60,088
Cash and Non-Interest-Bearing Accounts$98,436$105,537▲ $7,101
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$285,508$352,697▲ $67,189
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$285,508$352,697▲ $67,189
Total Net Assets Fund Balance$285,508$352,697▲ $67,189
Total Liabilities and Net Assets / Fund Balance$285,508$352,697▲ $67,189
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lance McDonaldCo-President
Tania CamposCo-President
Lisa Farr JohnstonCo-V President
Rita SatuloffCo-V President
Haleh KepourCo-Secretary
Ruthie SeroussiCo-Secretary
Michelle RozellCo-Treasurer
Sally SeguraCo-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$293,723
Program Service Revenue
$0
Investment Income
$76
Other Revenue
$133,641
All Other Contributions
$293,723
Change in Net Assets
$67,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$31,540--$31,540
All Other Expenses$10,974$15,544-$26,518
Other Expenses$21,824$13,735-$13,735
Fees for Services Accounting-$1,196-$1,196
Total Functional Expenses$329,776$30,475$0$360,251
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$154,469
Fundraising Direct Expenses$26,991
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jog-A-Thon$33,806$33,806-$33,806
Spring Fling$33,493$33,493$15,996$17,497
Total Events$154,469$154,469$26,991$127,478
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
Receivables from Disqualified Persons-$0-
Receivables 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
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members are Parents of student attending and who are in good standing at Coeur D'Alene Elementary.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Officers' are chosen annually at the end of the school year by the Membership by majority vote, or by special election (to fill vacancies) by the current school year Officers'. There are no term limits, and Officers may resign at anytime.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

If a expenditure is $500 of less, Officer of the Organization have full discretionary authority to approve the expenditure. Expenditure greater than $500 must be presented to the Officers a minimum of 30 minutes prior to a scheduled meeting. At that time the Officers will evaluate if the expenditures fits the following criteria; benefits the school, possesses a sense of permanency, and has an academic and/or social enrichment component. If expenditure meets this criteria, then it is voted on at the meeting. Every member in attendance gets to vote and majority rules.

Form 990, Part VI, Line 11B: Form 990 Review Process

Officers and directors will review completed Form 990 prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Newly appointed Officers and directors are provided a Conflict of Interest Policy and re required to acknowledge that they have received and understand the Policy by their signature.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, conflict of interest policy and financial information is available on the organizations web-site and additional information not on the web-site is available for inspection at the office of the organization.

Filing and Contact Details

Filer

Filer Name
Friends of Coeur DAlene Elementary
EIN
20-0038668
Phone
3103990164
Address
PO Box 374, Venice, CA 90294

Signing Officer

Name
Michelle Rozell
Title
Co-Treasurer
Signed
2018-03-23
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
65

Preparer

Firm
John C Hill Accountancy Corporation
Address
225 California Street, El Segundo, CA 90245-4310
Preparer
John C Hill CPA
Phone
3106488645
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0191436
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0176186
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt076
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0124
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0154469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0134890
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0110337
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090422
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt082679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0572797
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0124
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0393
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt014020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08664
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05787
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06534
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0365855
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0265523
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01809209
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Jog-A-Thon
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033493
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt087170
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033493
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt010995
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members are Parents of student attending and who are in good standing at Coeur D'Alene Elementary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers' are chosen annually at the end of the school year by the Membership by majority vote, or by special election (to fill vacancies) by the current school year Officers'. There are no term limits, and Officers may resign at anytime.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2If a expenditure is $500 of less, Officer of the Organization have full discretionary authority to approve the expenditure. Expenditure greater than $500 must be presented to the Officers a minimum of 30 minutes prior to a scheduled meeting. At that time the Officers will evaluate if the expenditures fits the following criteria; benefits the school, possesses a sense of permanency, and has an academic and/or social enrichment component. If expenditure meets this criteria, then it is voted on at the meeting. Every member in attendance gets to vote and majority rules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officers and directors will review completed Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Newly appointed Officers and directors are provided a Conflict of Interest Policy and re required to acknowledge that they have received and understand the Policy by their signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All governing documents, conflict of interest policy and financial information is available on the organizations web-site and additional information not on the web-site is available for inspection at the office of the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0352697
IRS990/TotalAssetsGrp/BOYAmt0285508
IRS990/TotalAssetsGrp/EOYAmt0352697
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0293723
IRS990/TotalEmployeeCnt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.85$0.00$6.85$3.57$3.57$0.00
2023Detailed filing. Detailed filing data is available for this year.$6.85$0.00$6.85$3.80$2.36$1.44
2022Detailed filing. Detailed filing data is available for this year.$5.44$0.04$5.40$3.19$2.70$0.49
2021Detailed filing. Detailed filing data is available for this year.$4.96$0.04$4.92$2.51$2.53$0.02
2020Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$4.01$3.50$0.50
2019Detailed filing. Detailed filing data is available for this year.$4.43$0.00$4.43$4.98$4.81$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.26$0.00$4.26$4.43$3.69$0.74
2017Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$4.27$3.60$0.67
2016Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$4.17$3.35$0.82
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$3.66$3.33$0.33
2014Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$2.88$2.76$0.11
2013Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$2.66$3.15$0.50
2012Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$2.71$2.38$0.33
2011Summary only. Only limited summary data is available for this year.$1.77$0.00$1.77$2.66$2.36$0.30