Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Fundamentals First Academy Inc.
EIN 27-0299948 • 501(c)3 • Daly City, CA
Pub. 78 Eligible
Profile
Provide skills camp for basketball fundamentals from kindergarten through 8th grades.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Up$406,821
Up $45,999 (+13%) from 2024
Liabilities
Down$0
Down $87,559 (-100%) from 2024
Net Assets
Up$406,821
Up $133,558 (+49%) from 2024
Revenue
Up$349,448
Up $52,026 (+17%) from 2024
Expenses
Up$299,675
Up $97,215 (+48%) from 2024
Net Income
Down$49,773
Down $45,189 (-48%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $406,821
- Liabilities
- $0
- Net assets
- $406,821
- Revenue
- $349,448
- Expenses
- $299,675
- Net income
- $49,773
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 13, 2026
- Return Version
- 2025v4.1
- Gross Receipts
- $349,448
Mission and Program Overview
Mission
Provide skills camp for basketball fundamentals from kindergarten through 8th grades.
BASKETBALL CAMPS
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $273,263 | $406,821 | ▲ $133,558 |
| Investments in Publicly Traded Securities | $181,460 | $181,460 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $65,781 | $170,881 | ▲ $105,100 |
| Land, Buildings, and Equipment, Net | $0 | $54,555 | ▲ $54,555 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Accounts Receivable | $-75 | $-75 | → $0 |
| Total Assets | $360,822 | $406,821 | ▲ $45,999 |
| Other Assets Total | $113,656 | $0 | ▼ $113,656 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $87,559 | - | - |
| Total Liabilities | $87,559 | $0 | ▼ $87,559 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $273,263 | $406,821 | ▲ $133,558 |
| Total Liabilities and Net Assets / Fund Balance | $360,822 | $406,821 | ▲ $45,999 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $54,555 | $59,101 | $113,656 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Viggen Rassam | President |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $278,463
- Program Service Revenue
- $0
- Investment Income
- $70,985
- Other Revenue
- $0
- All Other Contributions
- $278,196
- Change in Net Assets
- $49,773
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $247,111 |
| Salaries, Compensation, and Employee Benefits | $52,564 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $65,395 | - | - | $65,395 |
| Other Salaries and Wages | $52,564 | - | - | $52,564 |
| Depreciation Depletion | $36,370 | - | - | $36,370 |
| Other Expenses | $31,793 | - | - | $31,793 |
| Insurance | $3,640 | - | - | $3,640 |
| Interest | $2,631 | - | - | $2,631 |
| Total Functional Expenses | $299,675 | $0 | $0 | $299,675 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“All information available upon request”
Form 990, Part VI, Section C, Line 18
“AVAILABLE UPON REQUEST”
Form 990, Part VI, Section C, Line 19
“AVAILABLE UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- Fundamentals First Academy Inc
- EIN
- 27-0299948
- Phone
- 4152609304
- Address
- 916 WILDWOOD AVENUE, DALY CITY, CA 94015
Signing Officer
- Name
- Viggen Rassam
- Title
- President
- Phone
- 4152609304
- Signed
- 2026-04-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Viggen Rassam
- Formed
- 2009
- Legal Domicile
- CA
- Voting Board Members
- 3
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Crisafi Pryor & Farquhar Inc
- Address
- 1300 S EL CAMINO REAL SUITE 300, SAN MATEO, CA 94402
- Preparer
- Michael Pryor CPA
- Phone
- 6506972727
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Professional fees: program service expenses 26,398. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,398. Clothing: program service expenses 11,157. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,157. Equipment: program service expenses 10,458. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,458. Rent: program service expenses 7,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,000. Supplies - other: program service expenses 5,860. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,860. Automobile expense: program service expenses 4,559. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,559. Meals: program service expenses 4,284. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,284. Donated items: program service expenses 1,546. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,546. Office supplies: program service expenses 1,313. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,313. Snacks: program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. Telephone: program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. Office supplies: program service expenses 414. Management and general expenses 0. Fundraising expenses 0. Total expenses 414. Credit card fees: program service expenses 325. Management and general expenses 0. Fundraising expenses 0. Total expenses 325. Program expense: program service expenses 221. Management and general expenses 0. Fundraising expenses 0. Total expenses 221. Ffa board scholarship: program service expenses 150. Management and general expenses 0. Fundraising expenses 0. Total expenses 150. Bank service charges: program service expenses 30. Management and general expenses 0. Fundraising expenses 0. Total expenses 30. League fees: program service expenses -10,320. Management and general expenses 0. Fundraising expenses 0. Total expenses -10,320.”
FORM 990, PART XI, LINE 9:
“Prior period adjustment 83,785.”
Raw XML Appendix281 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -75 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | -75 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | BASKETBALL CAMPS |
| IRS990/AllOtherContributionsAmt | 0 | 278196 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 65395 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 65395 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | VIGGEN RASSAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4152609304 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 916 WILDWOOD AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DALY CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94015 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 65781 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 170881 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 278463 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 70985 |
| IRS990/CYOtherExpensesAmt | 0 | 247111 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49773 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 52564 |
| IRS990/CYTotalExpensesAmt | 0 | 299675 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 349448 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 36370 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 36370 |
| IRS990/Desc | 0 | HOSTED A FREE CLINIC FOR BOYS AGES 11-14 WITH MANY FROM LOW INCOME NEIGHBORHOODS IN ATTENDANCE |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | VIGGEN RASSAM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 70985 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 70985 |
| IRS990/GrossReceiptsAmt | 0 | 349448 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3640 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3640 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 2631 |
| IRS990/InterestGrp/TotalAmt | 0 | 2631 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 181460 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 181460 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 59101 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 54555 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 113656 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 267 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE SKILLS CAMP FOR BASKETBALL FUNDAMENTALS FROM KINDERGARTEN THROUGH 8TH GRADES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 87559 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 273263 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 406821 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70985 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 70985 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 113656 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 83785 |
| IRS990/OtherExpensesGrp/Desc | 0 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | APPARRAL AND EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | DONOR DESIGNATED GIFT |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 39489 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 33927 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 33866 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 31793 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 39489 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33927 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 33866 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 31793 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 52564 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 52564 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | VIGGEN RASSAM |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RECEIVED A COMMITTMENT FOR OUR MAJOR DONOR THIS FISCAL YEAR |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ESTABLISHED A TENTATIVE AGREEMENT WITH A LOCAL PRIVATE HIGH SCHOOL TO UTILIZE THEIR ATHLETIC AND CLASSROOM FACILITIES TO FURTHER OUR PROGRAMS. MAY POSSIBLY HAVE THEIR HONOR STUDENTS ACT AS TUTORS FOR THE YOUNGER CHILDREN WHO PARTICIPATE IN OUR TEAMS WHEN THEY ARE FORMED. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 294638 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2784 |
| IRS990/PYOtherExpensesAmt | 0 | 159213 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 94962 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 43247 |
| IRS990/PYTotalExpensesAmt | 0 | 202460 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 297422 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49773 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 273263 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 406821 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 54555 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 59101 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 113656 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 54555 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL INFORMATION AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 26,398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,398. CLOTHING: PROGRAM SERVICE EXPENSES 11,157. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,157. EQUIPMENT: PROGRAM SERVICE EXPENSES 10,458. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,458. RENT: PROGRAM SERVICE EXPENSES 7,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,000. SUPPLIES - OTHER: PROGRAM SERVICE EXPENSES 5,860. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,860. AUTOMOBILE EXPENSE: PROGRAM SERVICE EXPENSES 4,559. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,559. MEALS: PROGRAM SERVICE EXPENSES 4,284. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,284. DONATED ITEMS: PROGRAM SERVICE EXPENSES 1,546. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,546. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 1,313. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,313. SNACKS: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. TELEPHONE: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 414. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 414. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 325. PROGRAM EXPENSE: PROGRAM SERVICE EXPENSES 221. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 221. FFA BOARD SCHOLARSHIP: PROGRAM SERVICE EXPENSES 150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 30. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30. LEAGUE FEES: PROGRAM SERVICE EXPENSES -10,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -10,320. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR PERIOD ADJUSTMENT 83,785. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 360822 |
| IRS990/TotalAssetsEOYAmt | 0 | 406821 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 360822 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 406821 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 278463 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 299675 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 299675 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 87559 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 87559 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 273263 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 406821 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 299675 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 299675 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70985 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 349448 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 360822 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 406821 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 916 WILDWOOD AVENUE |
| IRS990/USAddress/CityNm | 0 | DALY CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 94015 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VIGGEN RASSAM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4152609304 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FUNDAMENTALS FIRST ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FUND |
| ReturnHeader/Filer/EIN | 0 | 270299948 |
| ReturnHeader/Filer/PhoneNum | 0 | 4152609304 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 916 WILDWOOD AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DALY CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94015 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 942621126 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CRISAFI PRYOR & FARQUHAR INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1300 S EL CAMINO REAL SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN MATEO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94402 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6506972727 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL PRYOR CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-13T20:39:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.