Civic Intelligence

Academy of Personalized Learning

990 • Fiscal year 2016 • EIN 26-2489932

Jul 01, 2015 to Jun 30, 2016 • Filed on May 03, 2017

Organization ProfileWWW.OURAPL.ORG
2195 Larkspur Lande Suite 100Redding, CA 96001

(530) 222-9275

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.62x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.17x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

33rd percentile

-2.8%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$156,276

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-8.4%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$988,945

Down $199,814 (-17%) from 2015

Net Assets

Down

$370,896

Down $102,410 (-22%) from 2015

Liabilities

Down

$618,049

Down $97,404 (-14%) from 2015

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin33rd percentile

Revenue

Down

$3,668,243

Down $336,886 (-8.4%) from 2015

Expenses

Up

$3,770,653

Up $5,101 (+0.1%) from 2015

Net Income

Down

-$102,410

Down $341,987 (-143%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,871,447Liabilities 2012: $1,766,615Net Assets 2012: $104,8322012Assets 2013: $2,061,596Liabilities 2013: $1,892,717Net Assets 2013: $168,8792013Assets 2014: $2,249,788Liabilities 2014: $2,016,059Net Assets 2014: $233,7292014Assets 2015: $1,188,759Liabilities 2015: $715,453Net Assets 2015: $473,3062015Assets 2016: $988,945Liabilities 2016: $618,049Net Assets 2016: $370,8962016Assets 2017: $863,229Liabilities 2017: $351,525Net Assets 2017: $511,7042017

Highlighted filing

2016

Assets$988,945
Liabilities$618,049
Net Assets$370,896
Open 2016 Filing

Operations Trend

Revenue Growth26th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,380,5842012Expenses 2013: $3,596,6012013Revenue 2014: $3,753,702Expenses 2014: $3,688,852Net Income 2014: $64,8502014Revenue 2015: $4,005,129Expenses 2015: $3,765,552Net Income 2015: $239,5772015Revenue 2016: $3,668,243Expenses 2016: $3,770,653Net Income 2016: -$102,4102016Revenue 2017: $3,418,655Expenses 2017: $3,277,847Net Income 2017: $140,8082017

Highlighted filing

2016

Revenue$3,668,243
Expenses$3,770,653
Net Income-$102,410
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 3, 2017
Return Version
2015v3.0
Gross Receipts
$3,668,243
Mission and Program Overview

Mission

To provide a variety of innovative teaching methods and opportunities for teachers, parents, pupils, and community members to improve pupil learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$315,076$307,646▼ $7,430
Cash and Non-Interest-Bearing Accounts$78,994$285,637▲ $206,643
Accounts Receivable$636,158$174,979▼ $461,179
Savings and Temporary Cash Investments$78,099$144,256▲ $66,157
Prepaid Expenses and Deferred Charges$60,432$54,427▼ $6,005
Total Assets$1,188,759$988,945▼ $199,814
Other Assets Total$20,000$22,000▲ $2,000
Liabilities
Accounts Payable and Accrued Expenses$215,453$618,049▲ $402,596
Mortgage Notes Payable Secured by Investment Property$500,000--
Total Liabilities$715,453$618,049▼ $97,404
Net Assets / Fund Balance
Unrestricted Net Assets$430,441$290,268▼ $140,173
Temporarily Rstr Net Assets$42,865$80,628▲ $37,763
Total Net Assets Fund Balance$473,306$370,896▼ $102,410
Total Liabilities and Net Assets / Fund Balance$1,188,759$988,945▼ $199,814

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$171,762$191,979$363,741
Leasehold Improvements$135,884$20,523$156,407
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Patricia DoughertyExecutive DiFT$125,330$30,946$156,276
Dr Patricia DoughertyExecutive Director-$125,330$30,946$156,276

Board Members and Trustees

NameTitle
Christopher HuntChair
Cheryl CalhounTrustee
Jeannette RichardsonTrustee
Marty StainbrookTrustee
Rebecca HoerberTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Wedd B Morrow Jr Living TrustRentPO BOX 817, Ashland, OR 97520$216,466
Young Minney Corr LLPLegal655 UNIVERSITY AVE 150, Sacramento, CA 95825$176,081
Revenue and Support

Revenue Composition

Contributions and Grants
$3,622,373
Program Service Revenue
$0
Investment Income
$430
Other Revenue
$45,440
All Other Contributions
$2,447
Change in Net Assets
$-102,410

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,668,243
Total Revenue per Audited Statements
$3,668,243
Total Revenue per Form 990
$3,668,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,014,541
Salaries, Compensation, and Employee Benefits$1,756,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,117,418$87,656-$1,205,074
Fees for Services Legal-$533,672-$533,672
Occupancy-$437,611-$437,611
Fees for Services Management-$224,036-$224,036
Other Employee Benefits$204,951--$204,951
Current Officers, Directors, Trustees, and Key Employees$187,905--$187,905
Fees for Services Other-$153,179-$153,179
Other Expenses$147,164$4,151-$151,315
Pension Plan Contributions$103,624$22,359-$125,983
Office Expenses$61,688--$61,688
Depreciation Depletion-$57,121-$57,121
Insurance$36,830--$36,830
Interest-$36,387-$36,387
Payroll Taxes$32,199--$32,199
Fees for Services Accounting$9,485--$9,485
Advertising$6,775--$6,775
Travel$5,300--$5,300
Conferences and Meetings$1,071--$1,071
Total Functional Expenses$2,214,481$1,556,172$0$3,770,653

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,770,653
Total Expenses per Audited Statements$3,770,653
Total Expenses per Form 990$3,770,653
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, Page 6, Part VI, Line 11B

“A copy of the form 990 is presented to the board for comments and/or approval prior to filing the form.”

Form 990, Page 6, Part VI, Line 12C

“All board members and management staff are subjected to the policy and are regularly monitored to ensure compliance. Essentially, the policy requires any conflicts be disclosed, and if a disclosed conflict is permitted, that person must recuse themselves from all decisions relating to that matter.”

Form 990, Page 6, Part VI, Line 15A

“The director's pay is determined by the board using independent data provided by the school's administrative services provider with local comparables.”

Form 990, Page 6, Part VI, Line 15B

“Pay is determined by the board using independent data provided by the school's administrative services provider with local comparables.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request and at the office.”

Filing and Contact Details

Filer

Filer Name
Academy of Personalized Learning
EIN
26-2489932
Phone
5302229275
Address
2195 LARKSPUR LANDE SUITE 100, REDDING, CA 96001

Signing Officer

Name
Dr Patricia Dougherty
Title
Executive Director
Phone
5302229275
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Patricia Dougherty
Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
35
Volunteers
5

Preparer

Firm
Vicenti Lloyd & Stutzman
Address
2210 E ROUTE 66 STE 100, GLENDORA, CA 91740-4676
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The academy is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The academy files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ACADEMY FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR COMMENTS AND/OR APPROVAL PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND MANAGEMENT STAFF ARE SUBJECTED TO THE POLICY AND ARE REGULARLY MONITORED TO ENSURE COMPLIANCE. ESSENTIALLY, THE POLICY REQUIRES ANY CONFLICTS BE DISCLOSED, AND IF A DISCLOSED CONFLICT IS PERMITTED, THAT PERSON MUST RECUSE THEMSELVES FROM ALL DECISIONS RELATING TO THAT MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTOR'S PAY IS DETERMINED BY THE BOARD USING INDEPENDENT DATA PROVIDED BY THE SCHOOL'S ADMINISTRATIVE SERVICES PROVIDER WITH LOCAL COMPARABLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAY IS DETERMINED BY THE BOARD USING INDEPENDENT DATA PROVIDED BY THE SCHOOL'S ADMINISTRATIVE SERVICES PROVIDER WITH LOCAL COMPARABLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND AT THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05302229275
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VICENTI LLOYD & STUTZMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 E ROUTE 66 STE 100
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DERRICK DEBRUYNE CPA
ReturnHeader/ReturnTs02017-05-03T15:22:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$988,945
Liabilities
$618,049
Net assets
$370,896
Revenue
$3,668,243
Expenses
$3,770,653
Net income
-$102,410
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.35$0.51$3.42$3.28$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.62$0.37$3.67$3.77$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.72$0.47$4.01$3.77$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.25$2.02$0.23$3.75$3.69$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$1.89$0.17$3.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$1.77$0.10$3.38