Civic Intelligence

Roberto Clemente Charter School Inc.

990 • Fiscal year 2014 • EIN 23-3015568

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 21, 2015

136 S 4th Street18102

(610) 435-5334

Siviq Scores

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

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-8.3%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-0.5%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$1,201,386

Down $109,283 (-8.3%) from 2013

Net Assets

Down

$838,515

Down $112,284 (-12%) from 2013

Liabilities

Up

$362,871

Up $3,001 (+0.8%) from 2013

Revenue

$3,678,609

No earlier filing loaded for comparison.

Expenses

Down

$3,790,893

Down $166,727 (-4.2%) from 2013

Net Income

-$112,284

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2011: $1,417,587Liabilities 2011: $301,506Net Assets 2011: $1,116,0812011Assets 2012: $1,501,898Liabilities 2012: $297,504Net Assets 2012: $1,204,3942012Assets 2013: $1,310,669Liabilities 2013: $359,870Net Assets 2013: $950,7992013Assets 2014: $1,201,386Liabilities 2014: $362,871Net Assets 2014: $838,5152014Assets 2015: $1,714,227Liabilities 2015: $7,041,365Net Assets 2015: -$5,327,1382015Assets 2016: $1,874,590Liabilities 2016: $6,942,375Net Assets 2016: -$5,067,7852016Assets 2017: $2,956,991Liabilities 2017: $7,509,023Net Assets 2017: -$4,552,0322017Assets 2018: $8,270,639Liabilities 2018: $10,857,073Net Assets 2018: -$2,586,4342018Assets 2019: $8,991,364Liabilities 2019: $12,229,722Net Assets 2019: -$3,238,3582019Assets 2020: $8,338,076Liabilities 2020: $12,425,995Net Assets 2020: -$4,087,9192020Assets 2021: $8,062,358Liabilities 2021: $11,631,336Net Assets 2021: -$3,568,9782021Assets 2022: $12,699,710Liabilities 2022: $14,760,203Net Assets 2022: -$2,060,4932022Assets 2023: $11,672,184Liabilities 2023: $13,243,827Net Assets 2023: -$1,571,6432023Assets 2024: $11,283,647Liabilities 2024: $11,977,089Net Assets 2024: -$693,4422024

Highlighted filing

2014

Assets$1,201,386
Liabilities$362,871
Net Assets$838,515

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,729,399Expenses 2011: $3,800,602Net Income 2011: -$71,2032011Expenses 2012: $3,820,0402012Expenses 2013: $3,957,6202013Revenue 2014: $3,678,609Expenses 2014: $3,790,893Net Income 2014: -$112,2842014Revenue 2015: $3,684,569Expenses 2015: $3,647,969Net Income 2015: $36,6002015Revenue 2016: $3,993,077Expenses 2016: $3,733,724Net Income 2016: $259,3532016Revenue 2017: $4,596,217Expenses 2017: $4,080,464Net Income 2017: $515,7532017Revenue 2018: $8,540,199Expenses 2018: $7,915,716Net Income 2018: $624,4832018Revenue 2019: $8,549,143Expenses 2019: $9,201,067Net Income 2019: -$651,9242019Revenue 2020: $8,557,649Expenses 2020: $9,407,210Net Income 2020: -$849,5612020Revenue 2021: $9,252,989Expenses 2021: $8,734,048Net Income 2021: $518,9412021Revenue 2022: $10,492,615Expenses 2022: $8,984,130Net Income 2022: $1,508,4852022Revenue 2023: $10,647,610Expenses 2023: $10,166,180Net Income 2023: $481,4302023Revenue 2024: $11,332,967Expenses 2024: $10,454,766Net Income 2024: $878,2012024

Highlighted filing

2014

Revenue$3,678,609
Expenses$3,790,893
Net Income-$112,284
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 21, 2015
Return Version
2013v4.0
Gross Receipts
$3,678,609
Mission and Program Overview

Mission

Robert clemente charter school is a small learning community that inspires and educates students to maximize their success. We provide students with a rigorous academic foundation in both english and spanish in an environment that embraces diversity and strives excellence using a holistic approach. We challenge students to excel and to acquire the knowledge and skills that they will need to be successful in college, secondary level study, and as life-long learners.

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$589,411$542,095▼ $47,316
Accounts Receivable$206,504$211,023▲ $4,519
Land, Buildings, and Equipment, Net$189,579$183,280▼ $6,299
Pledges and Grants Receivable$167,445$178,270▲ $10,825
Prepaid Expenses and Deferred Charges$157,729$86,718▼ $71,011
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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$1,310,669$1,201,386▼ $109,283
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$359,870$357,241▼ $2,629
Deferred Revenue-$5,630-
Total Liabilities$359,870$362,871▲ $3,001
Net Assets / Fund Balance
Unrestricted Net Assets$950,799$838,515▼ $112,284
Total Net Assets Fund Balance$950,799$838,515▼ $112,284
Total Liabilities and Net Assets / Fund Balance$1,310,669$1,201,386▼ $109,283

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$67,970$617,549$685,519
Equipment$115,310$562,232$677,542
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$814,560
Program Service Revenue
$2,858,625
Investment Income
$5,424
Other Revenue
$0
All Other Contributions
$26,350
Change in Net Assets
$-112,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,678,609
Total Revenue per Audited Statements
$3,678,609
Total Revenue per Form 990
$3,678,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,886,222
Other Expenses$904,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,681,151$255,040-$1,936,191
Other Employee Benefits$380,631$56,005-$436,636
Occupancy$436,636--$436,636
Pension Plan Contributions$282,173$43,178-$325,351
Payroll Taxes$165,641$22,403-$188,044
All Other Expenses$86,007$17,257-$103,264
Other Expenses$29,223$8,431-$37,654
Depreciation Depletion$35,734--$35,734
Insurance$22,193--$22,193
Fees for Services Legal-$16,723-$16,723
Fees for Services Accounting-$6,359-$6,359
Advertising$3,264--$3,264
Total Functional Expenses$3,339,902$450,991$0$3,790,893

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,790,893
Total Expenses per Audited Statements$3,790,893
Total Expenses per Form 990$3,790,893
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

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

990 is reviewed by the controller

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

In the event that a conflict or the appearance of a conflict arises, the matter shall be investigated by the CEO and the results reported to the Board. In the event that a conflict or the appearance of a conflict arises regarding a Board member, the situation shall be investigated by a committee of at least three Board members.

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

Available to the public upon request.

Filing and Contact Details

Filer

EIN
23-3015568

Signing Officer

Name
Samuel Polanco
Title
CEO
Signed
2015-01-21
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
67
Volunteers
9

Preparer

Preparer
Keith J Drobnes
Phone
2155175600
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IRS990/OtherExpensesGrp/ProgramServicesAmt236513
IRS990/OtherExpensesGrp/ProgramServicesAmt329223
IRS990/OtherExpensesGrp/TotalAmt0144529
IRS990/OtherExpensesGrp/TotalAmt152007
IRS990/OtherExpensesGrp/TotalAmt246308
IRS990/OtherExpensesGrp/TotalAmt337654
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0255040
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01681151
IRS990/OtherSalariesAndWagesGrp/TotalAmt01936191
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022403
IRS990/PayrollTaxesGrp/ProgramServicesAmt0165641
IRS990/PayrollTaxesGrp/TotalAmt0188044
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt043178
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0282173
IRS990/PensionPlanContributionsGrp/TotalAmt0325351
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0167445
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0178270
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0157729
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt086718
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LUNCH SALES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17591
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22841404
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22841404
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0974418
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0841
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0987846
IRS990/PYProgramServiceRevenueAmt02728766
IRS990/PYRevenuesLessExpensesAmt0-253595
IRS990/PYSalariesCompEmpBnftPaidAmt02969774
IRS990/PYTotalExpensesAmt03957620
IRS990/PYTotalRevenueAmt03704025
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-112284
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02858625
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115310
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0562232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0677542
IRS990ScheduleD/ExpensesSubtotalAmt03790893
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt067970
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0617549
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0685519
IRS990ScheduleD/RevenueSubtotalAmt03678609
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0183280
IRS990ScheduleD/TotalExpensesPerForm990Amt03790893
IRS990ScheduleD/TotalRevenuePerForm990Amt03678609
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03678609
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03790893
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ROBERTO CLEMENTE CHARTER SCHOOL ALLOWS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN ALL OF THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABE TO STUDENTS AT THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE NOT OFFERED; SCHOOL DOES NOT HAVE CATALOGS OR BROCHURES; SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY THE CONTROLLER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In the event that a conflict or the appearance of a conflict arises, the matter shall be investigated by the CEO and the results reported to the Board. In the event that a conflict or the appearance of a conflict arises regarding a Board member, the situation shall be investigated by a committee of at least three Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO THE PUBLIC 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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01310669
IRS990/TotalAssetsEOYAmt01201386
IRS990/TotalAssetsGrp/BOYAmt01310669
IRS990/TotalAssetsGrp/EOYAmt01201386
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0814560
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0450991
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03339902
IRS990/TotalFunctionalExpensesGrp/TotalAmt03790893
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0359870
IRS990/TotalLiabilitiesEOYAmt0362871
IRS990/TotalLiabilitiesGrp/BOYAmt0359870
IRS990/TotalLiabilitiesGrp/EOYAmt0362871
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0950799

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$12.0$0.69$11.3$10.5$0.88
2023Detailed filing. Detailed filing data is available for this year.$11.7$13.2$1.57$10.6$10.2$0.48
2022Detailed filing. Detailed filing data is available for this year.$12.7$14.8$2.06$10.5$8.98$1.51
2021Detailed filing. Detailed filing data is available for this year.$8.06$11.6$3.57$9.25$8.73$0.52
2020Detailed filing. Detailed filing data is available for this year.$8.34$12.4$4.09$8.56$9.41$0.85
2019Detailed filing. Detailed filing data is available for this year.$8.99$12.2$3.24$8.55$9.20$0.65
2018Detailed filing. Detailed filing data is available for this year.$8.27$10.9$2.59$8.54$7.92$0.62
2017Detailed filing. Detailed filing data is available for this year.$2.96$7.51$4.55$4.60$4.08$0.52
2016Detailed filing. Detailed filing data is available for this year.$1.87$6.94$5.07$3.99$3.73$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.71$7.04$5.33$3.68$3.65$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.36$0.84$3.68$3.79$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.36$0.95$3.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.30$1.20$3.82
2011Summary only. Only limited summary data is available for this year.$1.42$0.30$1.12$3.73$3.80$0.07