Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Rocketship Three Elementary School
990 • Fiscal year 2014 • EIN 27-0886530
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$0
Down $3,257,629 (-100%) from 2013
Net Assets
Down$0
Down $1,104,010 (-100%) from 2013
Liabilities
Down$0
Down $2,153,619 (-100%) from 2013
Revenue And Expenses
Revenue
$0
No earlier filing loaded for comparison.
Expenses
Down$0
Down $4,720,249 (-100%) from 2013
Net Income
$0
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- May 8, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $0
Mission and Program Overview
Mission
Founded in 2006, rocketship education (www.rsed.org), a non-profit corporation, is building a national network of public elementary charter schools. Rocketship's mission is to eliminate the achievement gap in public education by creating a network of k-5 elementary charter schools in high need neighborhoods in major cities in the united states over the next decade. Each rocketship school operates in an academically underserved community, with a clear and simple goal: that its students achieve grade level proficiency by the time they graduate from elementary school. Rocketship focuses on its three pillars to ensure the success of all of its schools: excellent teachers and leaders, personalized learning, and engaged parents. Rocketship has pioneered a transformative instructional model that combines classroom teaching with tutors and technology to meet each student with the right lesson at the right time.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $1,659,028 | - | - |
| Cash and Non-Interest-Bearing Accounts | $991,065 | - | - |
| Savings and Temporary Cash Investments | $167,132 | - | - |
| Land, Buildings, and Equipment, Net | $154,594 | - | - |
| Prepaid Expenses and Deferred Charges | $35,810 | - | - |
| Total Assets | $3,257,629 | $0 | ▼ $3,257,629 |
| Other Assets Total | $250,000 | - | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $1,483,070 | - | - |
| Accounts Payable and Accrued Expenses | $659,782 | - | - |
| Deferred Revenue | $10,767 | - | - |
| Total Liabilities | $2,153,619 | $0 | ▼ $2,153,619 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,104,010 | - | - |
| Total Net Assets Fund Balance | $1,104,010 | $0 | ▼ $1,104,010 |
| Total Liabilities and Net Assets / Fund Balance | $3,257,629 | $0 | ▼ $3,257,629 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Kevin Ngo | President |
| Alicia Gallegos | Secretary |
| Barbara Hansen | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
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
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“The organization has a service agreement with rocketship education, a related entity, which provides operational and administrative support to the school. Included in these services provided are data, finance, hr, operations, recruiting and technology.”
Form 990, Page 6, Part VI, Line 11B
“Rocketship's business committee oversees the preparation of the information needed to prepare the 990 and they will review the form 990; rocketship's full board will approve it before it is submitted to the irs.”
Form 990, Page 6, Part VI, Line 12C
“All designated employees must file conflict of interest disclsoures by april 1st of each year. Conflict of interest disclosure statements are then forwarded to the county board of supervisors. Conflicts are reviewed and determined by rocketship's board of directors. Designated employees include employees of rocketship and ca public charter schools it operates”
Form 990, Page 6, Part VI, Line 15A
“For the principal, rocketship received compensation data for comparable organizations from two industry sources. These sources were consulted in making compensation decisions.”
Form 990, Page 6, Part VI, Line 15B
“For the principal, rocketship received compensation data for comparable organizations from two industry sources. These sources were consulted in making compensation decisions.”
Form 990, Page 6, Part VI, Line 19
“Our governing documents, conflict of interest policy, and board financial reports are available upon request. Our annual audited financial statements are posted on school's website.”
Filing and Contact Details
Filer
- EIN
- 27-0886530
- Phone
- 8778060920
Signing Officer
- Name
- Andrew Stern
- Title
- CBO
- Phone
- 8778060920
- Signed
- 2015-05-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Andrew Stern
- Formed
- 2008
- Legal Domicile
- CA
- Voting Board Members
- 0
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Preparer
- Wade Mcmullen CPA
- Phone
- 6268577300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Founded in 2006, rocketship education (www.rsed.org), a non-profit corporation, is building a national network of public elementary charter schools. Rocketship's mission is to eliminate the achievement gap in public education by creating a network of k-5 elementary charter schools in high need neighborhoods in major cities in the united states over the next decade. Each rocketship school operates in an academically underserved community, with a clear and simple goal: that its students achieve grade level proficiency by the time they graduate from elementary school. Rocketship focuses on its three pillars to ensure the success of all of its schools: excellent teachers and leaders, personalized learning, and engaged parents. Rocketship has pioneered a transformative instructional model that combines classroom teaching with tutors and technology to meet each student with the right lesson at the right time.”
Form 990, Part XI, Line 9
“Transfer of activities to rocketship education 1,104,010”
Financial Statement Notes
Schedule D, Page 3, Part X
“Rocketship elementary school three is 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 related to this entity. Management has determined that all income tax positions are more likely than not (>50%) of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. Rocketship elementary school three files all appropriate tax returns in the u.s. Federal jurisdiction, and the state of california. Rocketship elementary school three files informational returns in the u.s. Federal jurisdiction, and the states in which it operates, as applicable. The statute of limitations for federal and state purposes is generally three and four years, respectively.”
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| IRS990/Desc | 0 | ROCKETSHIP THREE ELEMENTARY SCHOOL OPERATED ROCKETSHIP LOS SUENOS ACADEMY, A PUBLIC ELEMENTARY CHARTER SCHOOL SERVING APPROXIMATELY 610 PRIMARILY LOW-INCOME STUDENTS IN AN ACADEMICALLY UNDERSERVED COMMUNITY. ALL ACTIVITIES HAVE BEEN TRANSFERRED TO ROCKETSHIP EDUCATION. |
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| IRS990/FinalReturnInd | 0 | X |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
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| IRS990/Form8899Filedind | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/MissionDesc | 0 | FOUNDED IN 2006, ROCKETSHIP EDUCATION (WWW.RSED.ORG), A NON-PROFIT CORPORATION, IS BUILDING A NATIONAL NETWORK OF PUBLIC ELEMENTARY CHARTER SCHOOLS. ROCKETSHIP'S MISSION IS TO ELIMINATE THE ACHIEVEMENT GAP IN PUBLIC EDUCATION BY CREATING A NETWORK OF K-5 ELEMENTARY CHARTER SCHOOLS IN HIGH NEED NEIGHBORHOODS IN MAJOR CITIES IN THE UNITED STATES OVER THE NEXT DECADE. EACH ROCKETSHIP SCHOOL OPERATES IN AN ACADEMICALLY UNDERSERVED COMMUNITY, WITH A CLEAR AND SIMPLE GOAL: THAT ITS STUDENTS ACHIEVE GRADE LEVEL PROFICIENCY BY THE TIME THEY GRADUATE FROM ELEMENTARY SCHOOL. ROCKETSHIP FOCUSES ON ITS THREE PILLARS TO ENSURE THE SUCCESS OF ALL OF ITS SCHOOLS: EXCELLENT TEACHERS AND LEADERS, PERSONALIZED LEARNING, AND ENGAGED PARENTS. ROCKETSHIP HAS PIONEERED A TRANSFORMATIVE INSTRUCTIONAL MODEL THAT COMBINES CLASSROOM TEACHING WITH TUTORS AND TECHNOLOGY TO MEET EACH STUDENT WITH THE RIGHT LESSON AT THE RIGHT TIME. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ROCKETSHIP ELEMENTARY SCHOOL THREE IS 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 RELATED TO THIS ENTITY. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (>50%) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. ROCKETSHIP ELEMENTARY SCHOOL THREE FILES ALL APPROPRIATE TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. ROCKETSHIP ELEMENTARY SCHOOL THREE FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATES IN WHICH IT OPERATES, AS APPLICABLE. THE STATUTE OF LIMITATIONS FOR FEDERAL AND STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | WE INCLUDED THIS INFORMATION IN THE LOTTERY MATERIALS AND THE NSLP BID MATERIALS THAT WE PROCESSED ANNUALLY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | ORGANIZATION DID NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | AS A PUBLIC CHARTER SCHOOL, ROCKETSHIP WILL RECEIVE A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, ROCKETSHIP IS ELIGIBLE FOR LOCAL, STATE, AND FEDERAL PROGRAMS ADDRESSING OUR STUDENT POPULATION. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOUNDED IN 2006, ROCKETSHIP EDUCATION (WWW.RSED.ORG), A NON-PROFIT CORPORATION, IS BUILDING A NATIONAL NETWORK OF PUBLIC ELEMENTARY CHARTER SCHOOLS. ROCKETSHIP'S MISSION IS TO ELIMINATE THE ACHIEVEMENT GAP IN PUBLIC EDUCATION BY CREATING A NETWORK OF K-5 ELEMENTARY CHARTER SCHOOLS IN HIGH NEED NEIGHBORHOODS IN MAJOR CITIES IN THE UNITED STATES OVER THE NEXT DECADE. EACH ROCKETSHIP SCHOOL OPERATES IN AN ACADEMICALLY UNDERSERVED COMMUNITY, WITH A CLEAR AND SIMPLE GOAL: THAT ITS STUDENTS ACHIEVE GRADE LEVEL PROFICIENCY BY THE TIME THEY GRADUATE FROM ELEMENTARY SCHOOL. ROCKETSHIP FOCUSES ON ITS THREE PILLARS TO ENSURE THE SUCCESS OF ALL OF ITS SCHOOLS: EXCELLENT TEACHERS AND LEADERS, PERSONALIZED LEARNING, AND ENGAGED PARENTS. ROCKETSHIP HAS PIONEERED A TRANSFORMATIVE INSTRUCTIONAL MODEL THAT COMBINES CLASSROOM TEACHING WITH TUTORS AND TECHNOLOGY TO MEET EACH STUDENT WITH THE RIGHT LESSON AT THE RIGHT TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS A SERVICE AGREEMENT WITH ROCKETSHIP EDUCATION, A RELATED ENTITY, WHICH PROVIDES OPERATIONAL AND ADMINISTRATIVE SUPPORT TO THE SCHOOL. INCLUDED IN THESE SERVICES PROVIDED ARE DATA, FINANCE, HR, OPERATIONS, RECRUITING AND TECHNOLOGY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ROCKETSHIP'S BUSINESS COMMITTEE OVERSEES THE PREPARATION OF THE INFORMATION NEEDED TO PREPARE THE 990 AND THEY WILL REVIEW THE FORM 990; ROCKETSHIP'S FULL BOARD WILL APPROVE IT BEFORE IT IS SUBMITTED TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DESIGNATED EMPLOYEES MUST FILE CONFLICT OF INTEREST DISCLSOURES BY APRIL 1ST OF EACH YEAR. CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE THEN FORWARDED TO THE COUNTY BOARD OF SUPERVISORS. CONFLICTS ARE REVIEWED AND DETERMINED BY ROCKETSHIP'S BOARD OF DIRECTORS. DESIGNATED EMPLOYEES INCLUDE EMPLOYEES OF ROCKETSHIP AND CA PUBLIC CHARTER SCHOOLS IT OPERATES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FOR THE PRINCIPAL, ROCKETSHIP RECEIVED COMPENSATION DATA FOR COMPARABLE ORGANIZATIONS FROM TWO INDUSTRY SOURCES. THESE SOURCES WERE CONSULTED IN MAKING COMPENSATION DECISIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FOR THE PRINCIPAL, ROCKETSHIP RECEIVED COMPENSATION DATA FOR COMPARABLE ORGANIZATIONS FROM TWO INDUSTRY SOURCES. THESE SOURCES WERE CONSULTED IN MAKING COMPENSATION DECISIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND BOARD FINANCIAL REPORTS ARE AVAILABLE UPON REQUEST. OUR ANNUAL AUDITED FINANCIAL STATEMENTS ARE POSTED ON SCHOOL'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TRANSFER OF ACTIVITIES TO ROCKETSHIP EDUCATION 1,104,010 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt | 3 | NMTC STRUC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt | 4 | NMTC STRUC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt | 5 | NMTC STRUC |
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| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1 | 1 | LCI SUB-CDE I LLC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1 | 2 | LCI SUB-CDE II LLC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1 | 3 | LCI SUB-CDE III LLC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1 | 4 | LCI SUB-CDE IV LLC |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1 | 5 | LAUNCHPAD COMMUNITY INITIATIVES LLC |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 1 | ROCKETSHIP SIX ELEMENTARY |
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Document Assets
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Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $0
- Expenses
- $0
- Net income
- $0