Civic Intelligence

The Learning Choice Academy

990 • Fiscal year 2017 • EIN 20-1240743

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 26, 2018

861 Harold Place 301Chula Vista, CA 91914

(619) 656-8837

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.11x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

20th percentile

0.04x

Higher debt load relative to revenue than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$131,865

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

94th percentile

64%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

6.9%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,737,776

Up $1,452,721 (+64%) from 2016

Net Assets

Up

$3,319,228

Up $1,149,788 (+53%) from 2016

Liabilities

Up

$418,548

Up $302,933 (+262%) from 2016

Revenue

Up

$9,870,742

Up $638,532 (+6.9%) from 2016

Expenses

Up

$8,720,954

Up $6,495 (+0.1%) from 2016

Net Income

Up

$1,149,788

Up $632,037 (+122%) from 2016

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $2,106,450Liabilities 2011: $1,456,207Net Assets 2011: $650,2432011Assets 2012: $1,425,748Liabilities 2012: $996,966Net Assets 2012: $428,7822012Assets 2013: $2,345,663Liabilities 2013: $1,776,919Net Assets 2013: $568,7442013Assets 2014: $2,677,030Liabilities 2014: $1,043,098Net Assets 2014: $1,633,9322014Assets 2015: $2,418,040Liabilities 2015: $766,351Net Assets 2015: $1,651,6892015Assets 2016: $2,285,055Liabilities 2016: $115,615Net Assets 2016: $2,169,4402016Assets 2017: $3,737,776Liabilities 2017: $418,548Net Assets 2017: $3,319,2282017Assets 2018: $4,176,341Liabilities 2018: $445,720Net Assets 2018: $3,730,6212018Assets 2019: $5,374,614Liabilities 2019: $825,060Net Assets 2019: $4,549,5542019Assets 2020: $7,332,018Liabilities 2020: $2,937,119Net Assets 2020: $4,394,8992020Assets 2021: $17,008,264Liabilities 2021: $10,781,208Net Assets 2021: $6,227,0562021Assets 2022: $17,376,242Liabilities 2022: $10,747,730Net Assets 2022: $6,628,5122022Assets 2023: $43,496,675Liabilities 2023: $35,616,770Net Assets 2023: $7,879,9052023Assets 2024: $43,372,744Liabilities 2024: $34,914,052Net Assets 2024: $8,458,6922024

Highlighted filing

2017

Assets$3,737,776
Liabilities$418,548
Net Assets$3,319,228

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,401,610Expenses 2011: $5,111,345Net Income 2011: $290,2652011Revenue 2012: $5,144,472Expenses 2012: $5,365,934Net Income 2012: -$221,4622012Expenses 2013: $5,570,7602013Revenue 2014: $7,306,087Expenses 2014: $6,240,899Net Income 2014: $1,065,1882014Revenue 2015: $7,806,526Expenses 2015: $7,788,769Net Income 2015: $17,7572015Revenue 2016: $9,232,210Expenses 2016: $8,714,459Net Income 2016: $517,7512016Revenue 2017: $9,870,742Expenses 2017: $8,720,954Net Income 2017: $1,149,7882017Revenue 2018: $9,524,863Expenses 2018: $9,113,470Net Income 2018: $411,3932018Revenue 2019: $10,815,230Expenses 2019: $9,996,297Net Income 2019: $818,9332019Revenue 2020: $11,325,231Expenses 2020: $11,479,886Net Income 2020: -$154,6552020Revenue 2021: $13,382,508Expenses 2021: $11,550,351Net Income 2021: $1,832,1572021Revenue 2022: $13,588,292Expenses 2022: $13,186,836Net Income 2022: $401,4562022Revenue 2023: $16,023,255Expenses 2023: $14,771,862Net Income 2023: $1,251,3932023Revenue 2024: $16,517,487Expenses 2024: $15,938,700Net Income 2024: $578,7872024

Highlighted filing

2017

Revenue$9,870,742
Expenses$8,720,954
Net Income$1,149,788
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 26, 2018
Return Version
2016v3.0
Gross Receipts
$9,870,742
Mission and Program Overview

Mission

To educate all students in an integrated setting to become responsible, literate, thinking.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$813,333$1,573,930▲ $760,597
Land, Buildings, and Equipment, Net$709,297$1,204,225▲ $494,928
Accounts Receivable$639,828$791,625▲ $151,797
Prepaid Expenses and Deferred Charges$115,178$129,598▲ $14,420
Total Assets$2,285,055$3,737,776▲ $1,452,721
Other Assets Total$7,419$38,398▲ $30,979
Liabilities
Accounts Payable and Accrued Expenses$115,615$418,548▲ $302,933
Total Liabilities$115,615$418,548▲ $302,933
Net Assets / Fund Balance
Unrestricted Net Assets$2,092,714$3,227,949▲ $1,135,235
Temporarily Rstr Net Assets$76,726$91,279▲ $14,553
Total Net Assets Fund Balance$2,169,440$3,319,228▲ $1,149,788
Total Liabilities and Net Assets / Fund Balance$2,285,055$3,737,776▲ $1,452,721

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,080,066$172,807$1,252,873
Equipment$76,339$196,646$272,985
Other Land Buildings$47,820-$47,820
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debi GoodingDirectorFT$131,865$131,865
Mary a LeedsAssistant DirectorFT$104,979$104,979

Board Members and Trustees

NameTitle
Celina CunninghamPresident
Alisa CunninghamVice President
Jeannie OrtizParent Representative
Cathy KnissSecretary
Barbara PongsikulTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,870,742
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$57,592
Change in Net Assets
$1,149,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,870,742
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,870,742
Total Revenue per Form 990
$9,870,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,132,236
Other Expenses$2,588,718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,360,617$248,416-$4,609,033
Other Employee Benefits$1,313,274$78,064-$1,391,338
Other Expenses$230,928$35,627-$266,555
Current Officers, Directors, Trustees, and Key Employees$131,865--$131,865
Depreciation Depletion-$88,253-$88,253
Total Functional Expenses$6,817,821$1,903,133$0$8,720,954

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,720,954
Total Expenses per Audited Statements$8,720,954
Total Expenses per Form 990$8,720,954
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 A, Line 2

Celina and alisa cunningham have a family relationship.

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

Form 990 will be reviewed by the signing officer before filing.

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

In the initial statement, each "designated employee," council member, and candidate, shall file a statement of economic interest ("statement or "form 700") within 30 days after the adoption of this conflict of interest code. Each new "designated employee," council member, and candidate shall file a statement within 30 days after assuming office. Thereafter, each "designated employee" shall file an annual statement on april 1st. The statement shall disclose reportable investments, interests in real property, business positions, and income required to be reported under the category or categories to which the employee's position is assigned. Additional interests may be reportable on form 700 as it is amended from time to time by the fair political practices commission.

Form 990, Part VI, Section B, Line 15

Compensation for top management, officers, and key employees is determined by the finance committee in consultation with the school's administrative services provider.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
The Learning Choice Academy
EIN
20-1240743
Phone
6196568837
Address
861 HAROLD PLACE 301, CHULA VISTA, CA 91914

Signing Officer

Name
Debi Gooding
Title
Director
Phone
6196568837
Signed
2018-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celina Cunningham
Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
90
Volunteers
5

Preparer

Firm
Squar Milner Llp
Address
3655 NOBEL DRIVE SUITE 450, SAN DIEGO, CA 92122
Preparer
James a Rotherham CPA
Phone
8585974100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Raw XML Appendix371 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CELINA AND ALISA CUNNINGHAM HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY THE SIGNING OFFICER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN THE INITIAL STATEMENT, EACH "DESIGNATED EMPLOYEE," COUNCIL MEMBER, AND CANDIDATE, SHALL FILE A STATEMENT OF ECONOMIC INTEREST ("STATEMENT OR "FORM 700") WITHIN 30 DAYS AFTER THE ADOPTION OF THIS CONFLICT OF INTEREST CODE. EACH NEW "DESIGNATED EMPLOYEE," COUNCIL MEMBER, AND CANDIDATE SHALL FILE A STATEMENT WITHIN 30 DAYS AFTER ASSUMING OFFICE. THEREAFTER, EACH "DESIGNATED EMPLOYEE" SHALL FILE AN ANNUAL STATEMENT ON APRIL 1ST. THE STATEMENT SHALL DISCLOSE REPORTABLE INVESTMENTS, INTERESTS IN REAL PROPERTY, BUSINESS POSITIONS, AND INCOME REQUIRED TO BE REPORTED UNDER THE CATEGORY OR CATEGORIES TO WHICH THE EMPLOYEE'S POSITION IS ASSIGNED. ADDITIONAL INTERESTS MAY BE REPORTABLE ON FORM 700 AS IT IS AMENDED FROM TIME TO TIME BY THE FAIR POLITICAL PRACTICES COMMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR TOP MANAGEMENT, OFFICERS, AND KEY EMPLOYEES IS DETERMINED BY THE FINANCE COMMITTEE IN CONSULTATION WITH THE SCHOOL'S ADMINISTRATIVE SERVICES PROVIDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt091279
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06817821
IRS990/TotalFunctionalExpensesGrp/TotalAmt08720954
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IRS990/TotalProgramServiceExpensesAmt06817821
IRS990/TotalReportableCompFromOrgAmt0236844
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03737776
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02092714
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03227949
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CHULA VISTA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091914
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.THELEARNINGCHOICE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBI GOODING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06196568837
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING CHOICE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
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ReturnHeader/Filer/PhoneNum06196568837
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ReturnHeader/Filer/USAddress/CityNm0CHULA VISTA
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07A49AE4DFDF1FBD2AF1553E88149FE0EA88A746B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.38.18.164
ReturnHeader/FilingSecurityInformation/IPDt02018-01-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm008:29:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330835986
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SQUAR MILNER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03655 NOBEL DRIVE SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092122
ReturnHeader/PreparerPersonGrp/PhoneNum08585974100
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A ROTHERHAM CPA
ReturnHeader/ReturnTs02018-02-23T16:28:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$43.4$34.9$8.46$16.5$15.9$0.58
2023Detailed filing. Detailed filing data is available for this year.$43.5$35.6$7.88$16.0$14.8$1.25
2022Detailed filing. Detailed filing data is available for this year.$17.4$10.7$6.63$13.6$13.2$0.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$10.8$6.23$13.4$11.6$1.83
2020Detailed filing. Detailed filing data is available for this year.$7.33$2.94$4.39$11.3$11.5$0.15
2019Detailed filing. Detailed filing data is available for this year.$5.37$0.83$4.55$10.8$10.00$0.82
2018Detailed filing. Detailed filing data is available for this year.$4.18$0.45$3.73$9.52$9.11$0.41
2017Detailed filing. Detailed filing data is available for this year.$3.74$0.42$3.32$9.87$8.72$1.15
2016Detailed filing. Detailed filing data is available for this year.$2.29$0.12$2.17$9.23$8.71$0.52
2015Detailed filing. Detailed filing data is available for this year.$2.42$0.77$1.65$7.81$7.79$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.68$1.04$1.63$7.31$6.24$1.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$1.78$0.57$5.57
2012Summary only. Only limited summary data is available for this year.$1.43$1.00$0.43$5.14$5.37$0.22
2011Summary only. Only limited summary data is available for this year.$2.11$1.46$0.65$5.40$5.11$0.29