Civic Intelligence

Student Success Programs DBA the Charter School of San Diego

990 • Fiscal year 2019 • EIN 33-0929350

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 04, 2020

10170 Huennekens StreetSan Diego, CA 92121

(858) 678-2020

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.04x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

13th percentile

0.05x

Higher debt load relative to revenue than 13% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

52nd percentile

3.5%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

43rd percentile

2.5%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

69th percentile

11%

Faster revenue growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$41,968,497

Up $1,013,044 (+2.5%) from 2018

Net Assets

Up

$40,356,263

Up $1,060,039 (+2.7%) from 2018

Liabilities

Down

$1,612,234

Down $46,995 (-2.8%) from 2018

Revenue

Up

$30,256,622

Up $2,926,804 (+11%) from 2018

Expenses

Up

$29,196,583

Up $2,517,034 (+9.4%) from 2018

Net Income

Up

$1,060,039

Up $409,770 (+63%) from 2018

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $18,577,465Liabilities 2010: $566,896Net Assets 2010: $18,010,5692010Assets 2011: $17,325,689Liabilities 2011: $999,313Net Assets 2011: $16,326,3762011Assets 2012: $20,122,717Liabilities 2012: $957,892Net Assets 2012: $19,164,8252012Assets 2013: $20,789,246Liabilities 2013: $1,026,044Net Assets 2013: $19,763,2022013Assets 2014: $18,622,293Liabilities 2014: $803,133Net Assets 2014: $17,819,1602014Assets 2015: $22,201,052Liabilities 2015: $1,142,238Net Assets 2015: $21,058,8142015Assets 2016: $35,161,134Liabilities 2016: $1,187,214Net Assets 2016: $33,973,9202016Assets 2017: $44,553,768Liabilities 2017: $5,907,813Net Assets 2017: $38,645,9552017Assets 2018: $40,955,453Liabilities 2018: $1,659,229Net Assets 2018: $39,296,2242018Assets 2019: $41,968,497Liabilities 2019: $1,612,234Net Assets 2019: $40,356,2632019Assets 2020: $46,726,992Liabilities 2020: $5,596,279Net Assets 2020: $41,130,7132020Assets 2021: $53,566,355Liabilities 2021: $11,994,576Net Assets 2021: $41,571,7792021Assets 2022: $48,569,092Liabilities 2022: $1,910,646Net Assets 2022: $46,658,4462022Assets 2023: $58,889,593Liabilities 2023: $13,698,595Net Assets 2023: $45,190,9982023Assets 2024: $63,277,836Liabilities 2024: $10,754,033Net Assets 2024: $52,523,8032024

Highlighted filing

2019

Assets$41,968,497
Liabilities$1,612,234
Net Assets$40,356,263

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $12,012,6162010Expenses 2011: $17,567,3752011Expenses 2012: $14,067,4642012Expenses 2013: $16,177,9992013Revenue 2014: $17,337,000Expenses 2014: $19,284,939Net Income 2014: -$1,947,9392014Revenue 2015: $20,838,608Expenses 2015: $17,598,954Net Income 2015: $3,239,6542015Revenue 2016: $32,326,173Expenses 2016: $19,415,604Net Income 2016: $12,910,5692016Revenue 2017: $33,164,264Expenses 2017: $35,416,438Net Income 2017: -$2,252,1742017Revenue 2018: $27,329,818Expenses 2018: $26,679,549Net Income 2018: $650,2692018Revenue 2019: $30,256,622Expenses 2019: $29,196,583Net Income 2019: $1,060,0392019Revenue 2020: $30,132,469Expenses 2020: $29,358,019Net Income 2020: $774,4502020Revenue 2021: $32,472,073Expenses 2021: $32,031,007Net Income 2021: $441,0662021Revenue 2022: $36,366,073Expenses 2022: $31,279,406Net Income 2022: $5,086,6672022Revenue 2023: $33,467,839Expenses 2023: $34,628,471Net Income 2023: -$1,160,6322023Revenue 2024: $42,649,531Expenses 2024: $35,370,581Net Income 2024: $7,278,9502024

Highlighted filing

2019

Revenue$30,256,622
Expenses$29,196,583
Net Income$1,060,039
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 4, 2020
Return Version
2018v3.1
Gross Receipts
$30,256,622
Mission and Program Overview

Mission

To support and benefit, and carry out the purposes of a the charter school of san diego, a california public charter school and b such other public charter schools as may be established to provide public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,095,355$19,658,744▲ $563,389
Savings and Temporary Cash Investments$17,432,124$17,492,187▲ $60,063
Accounts Receivable$2,199,093$3,102,698▲ $903,605
Cash and Non-Interest-Bearing Accounts$1,666,120$1,346,634▼ $319,486
Prepaid Expenses and Deferred Charges$466,155$283,990▼ $182,165
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$40,955,453$41,968,497▲ $1,013,044
Other Assets Total$96,606$84,244▼ $12,362
Liabilities
Accounts Payable and Accrued Expenses$1,353,302$1,348,883▼ $4,419
Other Liabilities$194,036$177,129▼ $16,907
Deferred Revenue$111,891$86,222▼ $25,669
Total Liabilities$1,659,229$1,612,234▼ $46,995
Net Assets / Fund Balance
Unrestricted Net Assets$39,056,672$40,111,814▲ $1,055,142
Temporarily Rstr Net Assets$239,552$244,449▲ $4,897
Total Net Assets Fund Balance$39,296,224$40,356,263▲ $1,060,039
Total Liabilities and Net Assets / Fund Balance$40,955,453$41,968,497▲ $1,013,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,199,964$1,602,923$8,802,887
Land$6,119,672-$6,119,672
Leasehold Improvements$2,925,022$1,322,570$4,247,592
Other Land Buildings$2,666,557-$2,666,557
Equipment$747,529$851,792$1,599,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Searcy BixbyPresident & CEOFT$300,218$66,407$366,625
Lynne H AlipioCFOFT$231,180$58,560$289,740
Tiffany YandellOperations & Tech AdminFT$151,867$44,917$196,784
Alissa TuterInstr. ServicesFT$139,765$39,873$179,638
Marcia LevineHome School Coord.FT$131,140$42,346$173,486
Timothy TuterExecutive DirectorPT$124,101$29,164$153,265
Jennifer MontgomeryTrustee--$143,379$143,379
Roman RubioTrusteeFT$108,102$32,966$141,068
John RohlfPsychologistPT$108,438$30,568$139,006
Angela NeriSecretaryFT$99,954$33,231$133,185
Wade AshbrennerExternal RelationsPT$82,613$24,686$107,299
Rachel ThomasCurriculum & PdPT$81,173$25,076$106,249

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Davis And Adams Construction INCConstruction7848 CONVOY CT, San Diego, CA 92111-1210$1,211,279
Datel Systems IncorporatedTechnology4393 VIEWRIDGE AVE SUITE C, San Diego, CA 92123$597,303
Specialized Therapy ServicesSpecial Ed Services4204A ADAMS AVE, San Diego, CA 92116$593,744
San Diego Center For ChildrenSpecial Ed Services3002 ARMSTRONG STREET, San Diego, CA 92111$223,447
Pacific Building MaintenanceCustodial Services3579 FOURTH AVE, San Diego, CA 92103$199,866
Revenue and Support

Revenue Composition

Contributions and Grants
$29,887,982
Program Service Revenue
$0
Investment Income
$368,640
Other Revenue
$0
All Other Contributions
$119,016
Change in Net Assets
$1,060,039

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,256,622
Total Revenue per Audited Statements
$30,256,622
Total Revenue per Form 990
$30,256,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,213,062
Other Expenses$7,983,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,380,294$1,069,552-$13,449,846
Pension Plan Contributions$3,982,725$215,851-$4,198,576
Other Employee Benefits$2,174,797$284,743-$2,459,540
Occupancy$1,670,397$52,291-$1,722,688
Fees for Services Other$1,069,595$428,501-$1,498,096
Depreciation Depletion$886,147$185,282-$1,071,429
Information Technology$584,401$88,986-$673,387
Current Officers, Directors, Trustees, and Key Employees$536,096$134,024-$670,120
Payroll Taxes$351,155$83,825-$434,980
Advertising$360,489--$360,489
Other Expenses$141,737$110,933-$252,670
Conferences and Meetings$93,635$51,074-$144,709
Insurance-$139,849-$139,849
Office Expenses$113,120$21,226-$134,346
Travel$101,105$7,398-$108,503
Fees for Services Legal-$71,365-$71,365
Fees for Services Accounting-$16,200-$16,200
Interest$4,994--$4,994
Total Functional Expenses$25,945,672$3,250,911$0$29,196,583

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$29,196,583
Total Expenses per Audited Statements$29,196,583
Total Expenses per Form 990$29,196,583
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tiffany YandellDaughter of CEOSalary and BenefitsNo$196,784
Alissa TuterWife of Key EmployeeSalaries & BenefitsNo$179,638

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
Deferred Lease Liability$108,927
Capital Lease$68,201
Rounding$1
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
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Tiffany yandell, key employee, is directly related to mary bixby who is the president & ceo. Alissa tuter, key employee, is directly related to tim tuter who is the executive director.

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

The form 990 is reviewed by the finance division, chief business officer & chief financial oficer, 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, student success programs complies with the public records act mandating disclosure of non-exempt governmental records to the public upon request. It also complies with the brown act which requires student success programs 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
Student Success Programs
EIN
33-0929350
Phone
8586782020
Address
10170 HUENNEKENS STREET, SAN DIEGO, CA 92121

Signing Officer

Name
Lynne H Alipio
Title
CFO
Signed
2020-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne H Alipio
Formed
2003
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
299
Volunteers
4

Preparer

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

Financial Statement Notes

Part X : FIN48 Footnote

The school follows provision 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt8CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11OPERATIONS & TECH ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXTERNAL RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13PSYCHOLOGIST
IRS990/Form990PartVIISectionAGrp/TitleTxt14CURRICULUM & PD
IRS990/Form990PartVIISectionAGrp/TitleTxt15HOME SCHOOL COORD.
IRS990/Form990PartVIISectionAGrp/TitleTxt16INSTR. SERVICES
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IRS990/Form990TFiledInd0false
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt029768966
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt030256622
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt017
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/ProgramServicesAmt0584401
IRS990/InformationTechnologyGrp/TotalAmt0673387
IRS990/InsuranceGrp/ManagementAndGeneralAmt0139849
IRS990/InsuranceGrp/TotalAmt0139849
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt04994
IRS990/InterestGrp/TotalAmt04994
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0368640
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0368640
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO SUPPORT AND BENEFIT, AND CARRY OUT THE PURPOSES OF A THE CHARTER SCHOOL OF SAN DIEGO, A CALIFORNIA PUBLIC CHARTER SCHOOL AND B SUCH OTHER PUBLIC CHARTER SCHOOLS AS MAY BE ESTABLISHED TO PROVIDE PUBLIC EDUCATION.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt01670397
IRS990/OccupancyGrp/TotalAmt01722688
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0113120
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02174797
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IRS990/OtherExpensesGrp/Desc0BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE, LEASES, REPAIRS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1169283
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2110933
IRS990/OtherExpensesGrp/ProgramServicesAmt01023131
IRS990/OtherExpensesGrp/ProgramServicesAmt1471854
IRS990/OtherExpensesGrp/ProgramServicesAmt2141737
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IRS990/OtherExpensesGrp/TotalAmt1641137
IRS990/OtherExpensesGrp/TotalAmt2252670
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IRS990/PYRevenuesLessExpensesAmt0650269
IRS990/PYSalariesCompEmpBnftPaidAmt018660150
IRS990/PYTotalExpensesAmt026679549

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.3$10.8$52.5$42.6$35.4$7.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.9$13.7$45.2$33.5$34.6$1.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.6$1.91$46.7$36.4$31.3$5.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.6$12.0$41.6$32.5$32.0$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.7$5.60$41.1$30.1$29.4$0.77
2019Detailed filing. Detailed filing data is available for this year.$42.0$1.61$40.4$30.3$29.2$1.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.0$1.66$39.3$27.3$26.7$0.65
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.6$5.91$38.6$33.2$35.4$2.25
2016Detailed filing. Detailed filing data is available for this year.$35.2$1.19$34.0$32.3$19.4$12.9
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.2$1.14$21.1$20.8$17.6$3.24
2014Detailed filing. Detailed filing data is available for this year.$18.6$0.80$17.8$17.3$19.3$1.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$1.03$19.8$16.2
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$0.96$19.2$14.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$1.00$16.3$17.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$0.57$18.0$12.0