Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
990EZ • Fiscal year 2023 • EIN 20-0091566
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$110,072
Down $15,790 (-13%) from 2022
Net Assets
Down$91,511
Down $16,240 (-15%) from 2022
Liabilities
Up$18,561
Up $450 (+2.5%) from 2022
Revenue
Down$42,480
Down $4,341 (-9.3%) from 2022
Expenses
Up$58,720
Up $44,432 (+311%) from 2022
Net Income
Down-$16,240
Down $48,773 (-150%) from 2022
To serve as a supportive body which offers educational activities
| Description | Grants | Expenses |
|---|---|---|
| Educational Materials | - | $27,638 |
| Steam Night | - | $4,767 |
| Field Trips | - | $1,815 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jen Espellan | President | PT | $0 | - | - |
| Alyssa Longstreet | Secretary | - | $0 | - | - |
| Catherine Lee | Treasurer | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fun Run | $21,878 | $21,878 | - | $21,878 |
| Pledge-A-Thon | $20,602 | $20,602 | - | $20,602 |
| Total Events | $42,480 | $42,480 | - | $42,480 |
“Depreciation $5232”
“STEAM Labs $26393”
“Grade Funds $10247”
“STEAM Night $4767”
“Administration $3196”
“Uniform $2633”
“Printing $2003”
“Science Camp $1815”
“Student Store and Incentives $1417”
“Pledge $555”
“Fees $401”
“Classroom Supplies $61”
“Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $20928”
“- Beginning $18111 - Ending $18561”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Catherine Lee |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3123424222 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27675 Homestead |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Laguna Niguel |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92677 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 125862 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 89144 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16240 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 125862 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 110072 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 42480 |
| IRS990EZ/GrossReceiptsAmt | 0 | 42480 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 107751 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 91511 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 107751 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 91511 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Jen Espellan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Alyssa Longstreet |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Catherine Lee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20928 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 58720 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To serve as a supportive body which offers educational activities |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Field Trips |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Steam Night |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Educational Materials |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 1815 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 4767 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 27638 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 42480 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 18111 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18561 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 58720 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 34220 |
| IRS990EZ/TotalRevenueAmt | 0 | 42480 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1095 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3786 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3431 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 8312 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12524 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 75348 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 65058 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 152930 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 161242 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13619 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 79134 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 68489 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 161242 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 13619 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 79134 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 68489 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 161242 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Fun Run |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Pledge-A-Thon |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 21878 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 20602 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 42480 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 21878 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 20602 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 42480 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 42480 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $5232 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | STEAM Labs $26393 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Grade Funds $10247 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | STEAM Night $4767 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Administration $3196 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Uniform $2633 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Printing $2003 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Science Camp $1815 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Student Store and Incentives $1417 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Pledge $555 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Fees $401 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Classroom Supplies $61 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $20928 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | - Beginning $18111 - Ending $18561 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Catherine Lee |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Laguna Niguel Elementary School |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LNES |
| ReturnHeader/Filer/EIN | 0 | 200091566 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27922 Niguel Heights Blvd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Laguna Niguel |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92677 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810761742 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lavoignet CPA & Associates Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1 Polaris Way Ste 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Aliso Viejo |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92656 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9494952622 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Adam Lavoignet-Martinez |
| ReturnHeader/ReturnTs | 0 | 2023-11-16T16:31:00-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Catherine |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Lee |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.