Civic Intelligence

Big Picture Schools California Inc

EIN 20-8208428 • 501(c)3 • Fresno, CA

Profile

Big Picture Schools California, Inc., a California not-for-profit corporation, manages one charter school, Big Picture Educational Academy (Academy). The Academy's mission is to prepare "One Student at a Time" in life skills, college entrance and the 21st century workforce.

1207 South TrinityFresno, CA 93706

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.05x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

21st percentile

-8.2%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$159,669

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

6th percentile

-21%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,014,653

Down $1,502,843 (-20%) from 2022

Liabilities

Down

$980,653

Down $479,914 (-33%) from 2022

Net Assets

Down

$5,034,000

Down $1,022,929 (-17%) from 2022

Revenue

Down

$8,553,905

Down $398,475 (-4.5%) from 2022

Expenses

Up

$9,576,834

Up $76,119 (+0.8%) from 2022

Net Income

Down

-$1,022,929

Down $474,594 (-87%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $747,078Liabilities 2011: $547,488Net Assets 2011: $199,5902011Assets 2012: $629,867Liabilities 2012: $682,775Net Assets 2012: -$52,9082012Assets 2013: $463,240Liabilities 2013: $559,409Net Assets 2013: -$96,1692013Assets 2014: $409,931Liabilities 2014: $330,127Net Assets 2014: $79,8042014Assets 2015: $632,972Liabilities 2015: $376,301Net Assets 2015: $256,6712015Assets 2016: $784,281Liabilities 2016: $269,801Net Assets 2016: $514,4802016Assets 2017: $1,842,378Liabilities 2017: $201,408Net Assets 2017: $1,640,9702017Assets 2018: $2,414,963Liabilities 2018: $314,471Net Assets 2018: $2,100,4922018Assets 2019: $4,277,330Liabilities 2019: $260,728Net Assets 2019: $4,016,6022019Assets 2020: $6,494,484Liabilities 2020: $1,308,171Net Assets 2020: $5,186,3132020Assets 2021: $7,128,569Liabilities 2021: $523,305Net Assets 2021: $6,605,2642021Assets 2022: $7,517,496Liabilities 2022: $1,460,567Net Assets 2022: $6,056,9292022Assets 2023: $6,014,653Liabilities 2023: $980,653Net Assets 2023: $5,034,0002023

Highlighted filing

2023

Assets$6,014,653
Liabilities$980,653
Net Assets$5,034,000

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $2,594,0822011Expenses 2012: $2,845,9112012Expenses 2013: $2,621,4032013Revenue 2014: $2,465,159Expenses 2014: $2,363,861Net Income 2014: $101,2982014Revenue 2015: $2,556,893Expenses 2015: $2,380,026Net Income 2015: $176,8672015Revenue 2016: $1,996,444Expenses 2016: $1,738,635Net Income 2016: $257,8092016Revenue 2017: $5,563,114Expenses 2017: $4,436,624Net Income 2017: $1,126,4902017Revenue 2018: $5,909,030Expenses 2018: $5,417,345Net Income 2018: $491,6852018Revenue 2019: $8,912,040Expenses 2019: $6,995,930Net Income 2019: $1,916,1102019Revenue 2020: $9,549,601Expenses 2020: $8,379,890Net Income 2020: $1,169,7112020Revenue 2021: $9,645,774Expenses 2021: $8,226,823Net Income 2021: $1,418,9512021Revenue 2022: $8,952,380Expenses 2022: $9,500,715Net Income 2022: -$548,3352022Revenue 2023: $8,553,905Expenses 2023: $9,576,834Net Income 2023: -$1,022,9292023

Highlighted filing

2023

Revenue$8,553,905
Expenses$9,576,834
Net Income-$1,022,929

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.01$0.98$5.03$8.55$9.58$1.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.52$1.46$6.06$8.95$9.50$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$0.52$6.61$9.65$8.23$1.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$1.31$5.19$9.55$8.38$1.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.26$4.02$8.91$7.00$1.92
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.31$2.10$5.91$5.42$0.49
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.20$1.64$5.56$4.44$1.13
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.27$0.51$2.00$1.74$0.26
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.38$0.26$2.56$2.38$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.33$0.08$2.47$2.36$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.56$0.10$2.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.68$0.05$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.55$0.20$2.59
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 31, 2023
Return Version
2021v4.1
Gross Receipts
$8,952,380
Mission and Program Overview

Mission

Big Picture Schools California, Inc., a California not-for-profit corporation, manages one charter school, Big Picture Educational Academy (Academy). The Academy's mission is to prepare "One Student at a Time" in life skills, college entrance and the 21st century workforce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,741,056$3,871,751▲ $130,695
Savings and Temporary Cash Investments$1,643,957$1,811,180▲ $167,223
Accounts Receivable$1,099,059$1,220,739▲ $121,680
Land, Buildings, and Equipment, Net$392,814$364,266▼ $28,548
Prepaid Expenses and Deferred Charges$128,082$125,959▼ $2,123
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,128,569$7,517,496▲ $388,927
Other Assets Total$123,601$123,601→ $0
Liabilities
Accounts Payable and Accrued Expenses$486,062$1,418,390▲ $932,328
Other Liabilities$37,243$42,177▲ $4,934
Total Liabilities$523,305$1,460,567▲ $937,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,332,966$5,607,075▼ $725,891
Net Assets With Donor Restrictions$272,298$449,854▲ $177,556
Total Net Assets Fund Balance$6,605,264$6,056,929▼ $548,335
Total Liabilities and Net Assets / Fund Balance$7,128,569$7,517,496▲ $388,927

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$299,492$202,574$502,066
Equipment$13,815$59,849$73,664
Leasehold Improvements$50,959$11,291$62,250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith Musilli-JohnsonPresident & CEOFT$173,619$173,619
Dr Pasquale CatanzaritePrincipalFT$147,508$147,508
Sandi HowardPrincipalFT$121,707$121,707

Board Members and Trustees

NameTitle
Joey CampbellChairman
Robert FoxVice Chairman
Brian AllenCFO
Mary Anne BallSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,952,380
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-548,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,707,385
Other Expenses$2,793,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,497,145$619,098-$5,116,243
Other Employee Benefits$1,348,761$68,762-$1,417,523
Other Expenses$627,329$132,950-$760,279
Current Officers, Directors, Trustees, and Key Employees$144,104$29,515-$173,619
Depreciation Depletion$30,502$9,529-$40,031
Total Functional Expenses$7,911,249$1,589,466$0$9,500,715
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$42,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Line 11B: Form 990 Review Process

A copy of the organization's final Form 990 was provided to each voting member of the Board prior to the Form 990 being filed with the IRS.

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

The Conflict of Interest Policy is periodically reviewed with Board members and key staff, it is evaluated with each significant contract, and Board members affirm annually that they have received, understand and follow the policy. The CEO monitors it with regard to the BPSCA governing Board and BPEA's Executive Director monitors it with regard to the BPEA's Local Advisory Board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation of the President/CEO and School leaders (Principals and Executive Directors) were set by the independent Board of Directors. The compensation of the Principals was set as part of the budget approval process.The compensation of the Principals was set relative to that of comparable schools. The compensation of the President/CEO was set following a review of comparable executive pay in the Charter community and Fresno Education community, and relative to the compensation of the Principals/Executive Directors and within financial constraints. Following the initial year of the President/CEOs contract, increases have been an equal percentage to that provided to other credentialed staff.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation of the President/CEO and School leaders (Principals and Executive Directors) were set by the independent Board of Directors. The compensation of the Principals was set as part of the budget approval process.The compensation of the Principals was set relative to that of comparable schools. The compensation of the President/CEO was set following a review of comparable executive pay in the Charter community and Fresno Education community, and relative to the compensation of the Principals/Executive Directors and within financial constraints. Following the initial year of the President/CEOs contract, increases have been an equal percentage to that provided to other credentialed staff.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Other - In the Office

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

Yes, the governing documents and board policies are available for review and kept in the school office. Board Meetings held for approval of proposed policies are open to the public, and the public may attend and address agenda items. The Board meeting packet is available for review in the school office or upon request. Agenda and minutes are posted on the internet, as are significant governing policies. In addition, disclosure of governing documents, policies and financial statements can be obtained upon request.

Filing and Contact Details

Filer

Filer Name
Big Picture Schools California Inc
EIN
20-8208428
Phone
9162678176
Address
1207 South Trinity, Fresno, CA 93706

Signing Officer

Name
Keith Musilli-Johnson
Title
CEO
Signed
2023-05-31
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
184
Volunteers
60

Preparer

Firm
Borchardt Corona Faeth & Zakarian
Address
1180 E Shaw Ave Ste 110, Fresno, CA 93710
Preparer
Maricela Gonzalez
Phone
5592256891
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IRS990/MissionDesc0Big Picture Schools California, a California not-for-profit corporation ("BPSCA"), is a charter school management organization. BPSCA's mission is to generate and sustain innovative, personalized schools that work in tandem with the real world of the greater community. We believe that, in order to sustain successful schools where authentic and relevant learning takes place, we must continually innovate techniques and test learning tools to make our schools better and more rigorous.The mission of BPSCA schools is to prepare "One Student at a Time" in life skills, college entrance and the 21st century workforce. This will be accomplished through relevant, real life active learning, academic rigor, and community involvement. BPSCA schools are built around the recognition that each student has unique interests, needs, and abilities that the educational program must take into account. BPSCA schools believes that the key to achievement lies in fostering students' individual interests and enc
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Big Picture Schools California, Inc. (BPSCA), adheres to its nondiscrimination policies regarding employees and students.BPSCA post its online policies:BPSCA/BPEA is committed to providing a work and educational atmosphere that is free of unlawful harassment, discrimination, and retaliation. BPSCA/BPEAs policy prohibits unlawful harassment, discrimination, and retaliation based upon: race(including traits historically associated with race, such as hair texture and hairstyle, including but not limited to braids, locks, and twists); color; gender (including gender identity, gender expression, and transgender identity, whether or not the employee is transitioning or has transitioned); sex (including reproductive health decision making, pregnancy, childbirth, breastfeeding, and related medical conditions); sex stereotype (including an assumption about a persons appearance or behavior, gender roles, gender expression, or gender identity, or about an individuals ability or inability to perform certain kinds of work based on a myth, social expectation, or generalization about the individuals sex); religious creed(including religious dress and grooming practices); marital/registered domestic partner status; age (forty (40) and over); national origin or ancestry(including native language spoken and possession of a drivers license issued to persons unable to prove their presence in the U.S. is authorized by federal law); physical or mental disability (including HIV and AIDS); medical condition (including cancer and genetic characteristics); taking a leave of absence authorized by law; genetic information; sexual orientation; military and veteran status; or any other consideration made unlawful by federal, state, or local laws.A concise version will be included in newspaper, broadcast media and other community, student and parent communications: "Big Picture Schools California, Big Picture Educational Academy is committed to providing a working and learning environment that is free from unlawful discrimination and harassment. It prohibits discrimination and harassment on any basis protected by federal, state, local law, ordinance, or regulation."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1No- The organization is a public charter school and does not charge tuition or other fees.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The organization receives various federal and state assistance as included in the total revenue in Part I Line 9 of Form 990.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Keith Musilli-Johnson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the organization's final Form 990 was provided to each voting member of the Board prior to the Form 990 being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest Policy is periodically reviewed with Board members and key staff, it is evaluated with each significant contract, and Board members affirm annually that they have received, understand and follow the policy. The CEO monitors it with regard to the BPSCA governing Board and BPEA's Executive Director monitors it with regard to the BPEA's Local Advisory Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the President/CEO and School leaders (Principals and Executive Directors) were set by the independent Board of Directors. The compensation of the Principals was set as part of the budget approval process.The compensation of the Principals was set relative to that of comparable schools. The compensation of the President/CEO was set following a review of comparable executive pay in the Charter community and Fresno Education community, and relative to the compensation of the Principals/Executive Directors and within financial constraints. Following the initial year of the President/CEOs contract, increases have been an equal percentage to that provided to other credentialed staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation of the President/CEO and School leaders (Principals and Executive Directors) were set by the independent Board of Directors. The compensation of the Principals was set as part of the budget approval process.The compensation of the Principals was set relative to that of comparable schools. The compensation of the President/CEO was set following a review of comparable executive pay in the Charter community and Fresno Education community, and relative to the compensation of the Principals/Executive Directors and within financial constraints. Following the initial year of the President/CEOs contract, increases have been an equal percentage to that provided to other credentialed staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other - In the Office
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Yes, the governing documents and board policies are available for review and kept in the school office. Board Meetings held for approval of proposed policies are open to the public, and the public may attend and address agenda items. The Board meeting packet is available for review in the school office or upon request. Agenda and minutes are posted on the internet, as are significant governing policies. In addition, disclosure of governing documents, policies and financial statements can be obtained upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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