Civic Intelligence

Partnerships to Uplift Communities Valley

990 • Fiscal year 2014 • EIN 26-3393593

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

1405 N San Fernando Blvd 30391504

(818) 559-7699

Siviq Scores

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

Liabilities / Assets

89th percentile

0.90x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

2.31x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$192,610

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

100th percentile

780%

Faster asset growth than 100% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$33,007,838

Up $29,258,642 (+780%) from 2013

Net Assets

Up

$3,272,280

Up $1,662,562 (+103%) from 2013

Liabilities

Up

$29,735,558

Up $27,596,080 (+1290%) from 2013

Revenue

$12,854,502

No earlier filing loaded for comparison.

Expenses

Up

$12,522,443

Up $1,834,377 (+17%) from 2013

Net Income

$332,059

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.

$60M$40M$20M$0Assets 2012: $3,685,086Liabilities 2012: $1,898,957Net Assets 2012: $1,786,1292012Assets 2013: $3,749,196Liabilities 2013: $2,139,478Net Assets 2013: $1,609,7182013Assets 2014: $33,007,838Liabilities 2014: $29,735,558Net Assets 2014: $3,272,2802014Assets 2015: $32,277,035Liabilities 2015: $30,751,019Net Assets 2015: $1,526,0162015Assets 2016: $35,507,710Liabilities 2016: $31,345,597Net Assets 2016: $4,162,1132016Assets 2017: $33,764,854Liabilities 2017: $28,084,546Net Assets 2017: $5,680,3082017Assets 2018: $35,250,276Liabilities 2018: $27,317,655Net Assets 2018: $7,932,6212018Assets 2019: $36,268,688Liabilities 2019: $26,324,645Net Assets 2019: $9,944,0432019Assets 2020: $37,066,546Liabilities 2020: $26,008,486Net Assets 2020: $11,058,0602020Assets 2021: $45,863,273Liabilities 2021: $26,301,331Net Assets 2021: $19,561,9422021Assets 2022: $50,381,423Liabilities 2022: $26,010,398Net Assets 2022: $24,371,0252022Assets 2023: $57,189,035Liabilities 2023: $32,550,391Net Assets 2023: $24,638,6442023Assets 2024: $51,406,824Liabilities 2024: $31,911,818Net Assets 2024: $19,495,0062024

Highlighted filing

2014

Assets$33,007,838
Liabilities$29,735,558
Net Assets$3,272,280

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2012: $9,611,9892012Expenses 2013: $10,688,0662013Revenue 2014: $12,854,502Expenses 2014: $12,522,443Net Income 2014: $332,0592014Revenue 2015: $20,102,856Expenses 2015: $20,893,859Net Income 2015: -$791,0032015Revenue 2016: $25,400,721Expenses 2016: $22,764,624Net Income 2016: $2,636,0972016Revenue 2017: $29,055,227Expenses 2017: $27,537,032Net Income 2017: $1,518,1952017Revenue 2018: $31,413,406Expenses 2018: $29,161,093Net Income 2018: $2,252,3132018Revenue 2019: $31,801,182Expenses 2019: $29,789,760Net Income 2019: $2,011,4222019Revenue 2020: $30,914,803Expenses 2020: $29,800,786Net Income 2020: $1,114,0172020Revenue 2021: $39,395,312Expenses 2021: $30,879,499Net Income 2021: $8,515,8132021Revenue 2022: $39,859,357Expenses 2022: $35,050,274Net Income 2022: $4,809,0832022Revenue 2023: $47,133,443Expenses 2023: $46,865,825Net Income 2023: $267,6182023Revenue 2024: $40,408,702Expenses 2024: $45,552,340Net Income 2024: -$5,143,6382024

Highlighted filing

2014

Revenue$12,854,502
Expenses$12,522,443
Net Income$332,059
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$12,854,502
Mission and Program Overview

Mission

To develop & manage high quality charter schools in densely populated urban communities with overcrowded and low achieving schools.vision: to facilitate school reform within lausd through a regional approach currently focused on the communities of northeast san fernando valley.

Develop and manage high quality charter schools in densely populated urban communities with overcrowded and low achieving schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$397,095$22,361,408▲ $21,964,313
Land, Buildings, and Equipment, Net$281,129$5,077,123▲ $4,795,994
Accounts Receivable$3,008,727$2,989,297▼ $19,430
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,749,196$33,007,838▲ $29,258,642
Other Assets Total$62,245$2,580,010▲ $2,517,765
Liabilities
Tax Exempt Bond Liabilities-$26,030,000-
Accounts Payable and Accrued Expenses$846,411$2,846,628▲ $2,000,217
Unsecured Notes Loans Payable-$500,000-
Deferred Revenue-$245,821-
Mortgage Notes Payable Secured by Investment Property$136,201--
Other Liabilities$1,156,866$113,109▼ $1,043,757
Total Liabilities$2,139,478$29,735,558▲ $27,596,080
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$1,756,119-
Unrestricted Net Assets$1,609,718$1,516,161▼ $93,557
Total Net Assets Fund Balance$1,609,718$3,272,280▲ $1,662,562
Total Liabilities and Net Assets / Fund Balance$3,749,196$33,007,838▲ $29,258,642

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,251,390-$2,251,390
Land$1,311,527-$1,311,527
Buildings$1,287,042-$1,287,042
Equipment$129,764$311,177$440,941
Leasehold Improvements$97,400$260,878$358,278
Other Assets Org$2,541,386--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,854,502
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$484,487
Change in Net Assets
$332,059

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,854,502
Total Revenue per Audited Statements
$12,854,502
Total Revenue per Form 990
$12,854,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,342,495
Other Expenses$5,179,948
Total Fundraising Expense$67,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,723,015$1,255,484-$5,978,499
Other Employee Benefits$1,077,557$286,439-$1,363,996
Depreciation Depletion-$189,546-$189,546
Insurance$57,535$90,520-$148,055
Other Expenses$49,075$13,044$67,151$62,119
All Other Expenses$29,288$7,786-$37,074
Travel$28,590$7,600-$36,190
Total Functional Expenses$8,457,088$3,998,204$67,151$12,522,443

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,522,443
Total Expenses per Audited Statements$12,522,443
Total Expenses per Form 990$12,522,443
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
Other Current Liabilities$113,109
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The board of directors cannot amend the bylaws of the organization without the approval of the boards of directors of both partnerships to uplift communities los angeles and partnerships to uplift communities lake view terrace.

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

Form 990 is presented to the governing body for review and approval before signing and filing.

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

All financial decision makers submit forms 700 to lausd every year.

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

Salries are compared to industry levels before approval by the board.

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

Salries are compared to industry levels before approval by the board.

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

All governing docs, policies, and financial statements are at the main office and available upon request.

Filing and Contact Details

Filer

EIN
26-3393593
Phone
8185597699

Signing Officer

Name
John Biroc Phd
Title
President
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Biroc Phd
Formed
2008
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
3

Preparer

Preparer
James a Rotherham CPA
Phone
6195439702
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IRS990/Desc0ADVANCE THE EDUCATION AND TRAINING OF YOUNG MEN AND WOMEN BY MANAGING, OPERATING, GUIDING, DIRECTING, AND PROMOTING PUBLIC CHARTER SCHOOLS IN THE LOS ANGELES AREA.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS, ENROLLMENT MATERIALS, AND OUR CHARTER AS A PUBLIC SCHOOL.
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS CANNOT AMEND THE BYLAWS OF THE ORGANIZATION WITHOUT THE APPROVAL OF THE BOARDS OF DIRECTORS OF BOTH PARTNERSHIPS TO UPLIFT COMMUNITIES LOS ANGELES AND PARTNERSHIPS TO UPLIFT COMMUNITIES LAKE VIEW TERRACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FINANCIAL DECISION MAKERS SUBMIT FORMS 700 TO LAUSD EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALRIES ARE COMPARED TO INDUSTRY LEVELS BEFORE APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALRIES ARE COMPARED TO INDUSTRY LEVELS BEFORE APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE AT THE MAIN OFFICE AND AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12PUC NATIONAL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL & CHARTER SCHOOL MGMT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A) (ii)

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