Civic Intelligence

Altus-Laurel Inc

EIN 30-0788390 • 501(c)3 • San Diego, CA

Profile

To support, benefit and carry out the purposes of laurel preparatory academy, a california public charter school that serves grades 6-12; to establish, manage, administer, guide and direct related public charter schools that provide education based on the altus model.

10170 Huennekens StreetSan Diego, CA 92121

laurelprep.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2017

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2017

Top Officer Pay

100th percentile

$362,959

Higher top officer pay than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,051,162 (-100%) from 2016

Liabilities

Down

$0

Down $315,418 (-100%) from 2016

Net Assets

Down

$0

Down $735,744 (-100%) from 2016

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,680,575 (-100%) from 2016

Expenses

Down

$0

Down $1,225,943 (-100%) from 2016

Net Income

Down

$0

Down $454,632 (-100%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $806,063Liabilities 2014: $635,903Net Assets 2014: $170,1602014Assets 2015: $701,002Liabilities 2015: $419,890Net Assets 2015: $281,1122015Assets 2016: $1,051,162Liabilities 2016: $315,418Net Assets 2016: $735,7442016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2014: $1,381,615Expenses 2014: $1,211,455Net Income 2014: $170,1602014Revenue 2015: $1,417,244Expenses 2015: $1,306,292Net Income 2015: $110,9522015Revenue 2016: $1,680,575Expenses 2016: $1,225,943Net Income 2016: $454,6322016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017

Highlighted filing

2017

Revenue$0
Expenses$0
Net Income$0
Open 2017 Filing

Filings

Most recent year

2017 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.32$0.74$1.68$1.23$0.45
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.42$0.28$1.42$1.31$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.64$0.17$1.38$1.21$0.17
Latest Detailed Filing

The latest 2017 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,680,575
Mission and Program Overview

Mission

To support, benefit and carry out the purposes of laurel preparatory academy, a california public charter school that serves grades 6-12 to establish, manage, administer, guide, and direct related public schools that provide education based on the altus model.

To support, benefit and carry out the purposes of laurel preparatory academy, a california public charter school that serves grades 6-12; to establish, manage, administer, guide, and direct related public schools that provide education based on the altus model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$547,103$848,804▲ $301,701
Accounts Receivable$104,836$158,800▲ $53,964
Land, Buildings, and Equipment, Net$40,285$32,543▼ $7,742
Prepaid Expenses and Deferred Charges$8,778$11,015▲ $2,237
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-
Total Assets$701,002$1,051,162▲ $350,160
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$355,729$261,981▼ $93,748
Accounts Payable and Accrued Expenses$55,056$46,304▼ $8,752
Other Liabilities$9,105$7,133▼ $1,972
Total Liabilities$419,890$315,418▼ $104,472
Net Assets / Fund Balance
Unrestricted Net Assets$281,112$727,975▲ $446,863
Temporarily Rstr Net Assets-$7,769-
Total Net Assets Fund Balance$281,112$735,744▲ $454,632
Total Liabilities and Net Assets / Fund Balance$701,002$1,051,162▲ $350,160

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,543$13,353$45,896
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelly CollinsTeacherFT$107,712$25,854$133,566
Jane GawronskiSecretary--$11,000$11,000

Board Members and Trustees

NameTitle
Barbara PelusoChairman
Mary Searcy BixbyPresident & CEO
Joseph WatkinsTrustee
Lynne H AlipioCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,677,419
Program Service Revenue
$0
Investment Income
$3,156
Other Revenue
$0
All Other Contributions
$1,211
Change in Net Assets
$454,632

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,680,575
Total Revenue per Audited Statements
$1,680,575
Total Revenue per Form 990
$1,680,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$931,247
Other Expenses$294,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$729,466--$729,466
Other Employee Benefits$112,787$75-$112,862
Fees for Services Other$39,685$50,710-$90,395
Occupancy$80,356$693-$81,049
Pension Plan Contributions$68,684$401-$69,085
Information Technology$25,263$457-$25,720
Payroll Taxes$16,046$54-$16,100
Fees for Services Legal-$11,587-$11,587
Depreciation Depletion$7,742--$7,742
Other Expenses$3,216$3,061-$6,277
Advertising-$5,048-$5,048
Travel$4,743--$4,743
Current Officers, Directors, Trustees, and Key Employees-$3,734-$3,734
Fees for Services Accounting-$3,350-$3,350
Insurance-$3,231-$3,231
Conferences and Meetings$2,462$175-$2,637
Interest$410$1,771-$2,181
Office Expenses$1,642$50-$1,692
Total Functional Expenses$1,140,756$85,187$0$1,225,943

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,225,943
Total Expenses per Audited Statements$1,225,943
Total Expenses per Form 990$1,225,943
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
Capital Leases$7,133
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Part VI, Line 11B: Form 990 Review Process

“The form 990 is reviewed by the finance division, chief business officer & chief financial officer, and a representative from the board.”

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

“All governing board members and key employees are required to disclose their financial information and any possible conflicts of interest by filling out form 700, which is then filed in the county that the organization conducts business.”

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

“A compensation committee designated by the board reviews and approves compensation for top management and key employees. Salaries are based upon availability of budget and comparable wages for similar positions in the industry.”

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

“After approval from the board, financial statements are submitted periodically to the organization's authorizing agency, county office of education and the state controller's office. In addition, laurel preparatory academy complies with the public records act which mandates disclosure of non-exempt governmental records to the public upon request. It also complies with the brown act which requires that laurel preparatory academy provide public notice of all regular and special board meetings. All board meetings are open to the public.”

Filing and Contact Details

Filer

Filer Name
Altus-laurel Inc
EIN
30-0788390
Phone
8586782048
Address
10170 HUENNEKENS STREET, SAN DIEGO, CA 92121

Signing Officer

Name
Lynne H Alipio
Title
CFO
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne H Alipio
Formed
2013
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
18
Volunteers
2

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Aubrey W King
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Fin 48 disclosure. The school follows provisions of uncertain tax positions as addressed in asc 958. The school recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable.”

Raw XML AppendixShowing 400 of 513 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
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092121
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt07742
IRS990/DepreciationDepletionGrp/TotalAmt07742
IRS990/Desc0LAUREL PREPARATORY IS AN INDEPENDENT STUDY, BLENDED LEARNING PROGRAM THAT OFFERS STUDENTS AN ACADEMICALLY RIGOROUS ALTERNATIVE TO A TRADITIONAL SCHOOL SETTING. OUR COURSES ARE BASED ON CALIFORNIA STATE COURSE STANDARDS. AT LAUREL, A STUDENT'S EDUCATIONAL EXPERIENCE IS GUIDED BY A HIGHLY QUALIFIED STAFF IN A SAFE, SUPPORTIVE ENVIRONMENT. STUDENTS' COURSE OF STUDY IS BASED ON A PATHWAYS PERSONALIZED EDUCATION PLAN (PPEP). THIS PLAN IS DEVELOPED BY THE TEACHER ALONG WITH THE STUDENT, AND PARENTS. IT INCORPORATES HIGH SCHOOL GRADUATION REQUIREMENTS, THE STUDENT'S SHORT-TERM AND LONG-TERM GOALS, LEARNING STYLES, PREVIOUS WORK, CURRENT INTERESTS, ACADEMIC ACHIEVEMENT, SKILLS DEVELOPMENT AND STANDARDIZED TEST SCORES. THE PPEP IS REVIEWED AND UPDATED BY THE PARENTS, STUDENT AND TEACHER ON A REGULAR BASIS THROUGHOUT THE STUDENT'S ENROLLMENT. LAUREL'S IMPLEMENTATION INCLUDES TEACHING ACROSS THE CURRICULUM, SELF-PACED LESSONS, AND YEAR-ROUND OPEN ENROLLMENT THAT MANY STUDENTS FIND APPEALING.
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IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
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IRS990/FeesForServicesLegalGrp/TotalAmt011587
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
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IRS990/Form990PartVIISectionAGrp/PersonNm1BARBARA PELUSO
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH WATKINS
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IRS990/Form990PartVIISectionAGrp/PersonNm4JANE GAWRONSKI
IRS990/Form990PartVIISectionAGrp/PersonNm5KELLY COLLINS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5TEACHER
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IRS990/MissionDesc0TO SUPPORT, BENEFIT AND CARRY OUT THE PURPOSES OF LAUREL PREPARATORY ACADEMY, A CALIFORNIA PUBLIC CHARTER SCHOOL THAT SERVES GRADES 6-12; TO ESTABLISH, MANAGE, ADMINISTER, GUIDE, AND DIRECT RELATED PUBLIC SCHOOLS THAT PROVIDE EDUCATION BASED ON THE ALTUS MODEL.
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IRS990/OtherExpensesGrp/Desc1MAINTENANCE, LEASES & REPAIRS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 DISCLOSURE. THE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES SUPPORT IN THE FORM OF GRANTS AND PROPERTY TAXES FROM THE CALIFORNIA DEPARTMENT OF EDUCATION, THE UNITED STATES DEPARTMENT OF EDUCATION AND THE SAN DIEGO COUNTY TREASURER.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PUBLICATION OF NONDISCRIMINATORY POLICY. SCHEDULE E PART I. THE SCHOOL'S BOARD APPROVED STUDENT-EMPLOYMENT NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE AND IS PRINTED IN THE STUDENT AND PARENT RESOURCE GUIDE. THE STUDENT AND PARENT RESOURCE GUIDE IS DISTRIBUTED ANNUALLY DURING THE REGISTRATION PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARY SEARCY BIXBY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0248482
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE FINANCE DIVISION, CHIEF BUSINESS OFFICER & CHIEF FINANCIAL OFFICER, AND A REPRESENTATIVE FROM THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THEIR FINANCIAL INFORMATION AND ANY POSSIBLE CONFLICTS OF INTEREST BY FILLING OUT FORM 700, WHICH IS THEN FILED IN THE COUNTY THAT THE ORGANIZATION CONDUCTS BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPENSATION COMMITTEE DESIGNATED BY THE BOARD REVIEWS AND APPROVES COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES. SALARIES ARE BASED UPON AVAILABILITY OF BUDGET AND COMPARABLE WAGES FOR SIMILAR POSITIONS IN THE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER APPROVAL FROM THE BOARD, FINANCIAL STATEMENTS ARE SUBMITTED PERIODICALLY TO THE ORGANIZATION'S AUTHORIZING AGENCY, COUNTY OFFICE OF EDUCATION AND THE STATE CONTROLLER'S OFFICE. IN ADDITION, LAUREL PREPARATORY ACADEMY COMPLIES WITH THE PUBLIC RECORDS ACT WHICH MANDATES DISCLOSURE OF NON-EXEMPT GOVERNMENTAL RECORDS TO THE PUBLIC UPON REQUEST. IT ALSO COMPLIES WITH THE BROWN ACT WHICH REQUIRES THAT LAUREL PREPARATORY ACADEMY PROVIDE PUBLIC NOTICE OF ALL REGULAR AND SPECIAL BOARD MEETINGS. ALL BOARD MEETINGS ARE OPEN TO THE PUBLIC.
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 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0STUDENT SUCCESS PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AUDEO CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ALTUS-MIRUS INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1680463603
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SCHOOL

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