Civic Intelligence

The Little Dolphin School Foundation

990 • Fiscal year 2015 • EIN 34-2049664

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 15, 2016

Organization Profilelittledolphinschool.org

View Organization Page

101 County RoadWestbrook, ME 04092

(207) 874-9909

Siviq Scores

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

Liabilities / Assets

99th percentile

4.04x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

41st percentile

0.1%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$3,600

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$127,869

Up $12,082 (+10%) from 2014

Net Assets

Up

-$389,189

Up $2,658 (+0.7%) from 2014

Liabilities

Up

$517,058

Up $9,424 (+1.9%) from 2014

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin41st percentile

Revenue

Up

$2,034,008

Up $90,305 (+4.6%) from 2014

Expenses

Up

$2,031,350

Up $74,968 (+3.8%) from 2014

Net Income

Up

$2,658

Up $15,337 (+121%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$2.0M$1.0M$0-$1.0MAssets 2010: $28,208Liabilities 2010: $525,858Net Assets 2010: -$497,6502010Assets 2011: $27,611Liabilities 2011: $507,196Net Assets 2011: -$479,5852011Assets 2012: $48,764Liabilities 2012: $504,409Net Assets 2012: -$455,6452012Assets 2013: $123,715Liabilities 2013: $502,883Net Assets 2013: -$379,1682013Assets 2014: $115,787Liabilities 2014: $507,634Net Assets 2014: -$391,8472014Assets 2015: $127,869Liabilities 2015: $517,058Net Assets 2015: -$389,1892015Assets 2016: $83,211Liabilities 2016: $514,470Net Assets 2016: -$431,2592016Assets 2017: $106,579Liabilities 2017: $568,798Net Assets 2017: -$462,2192017Assets 2018: $97,503Liabilities 2018: $669,207Net Assets 2018: -$571,7042018Assets 2019: $93,239Liabilities 2019: $736,592Net Assets 2019: -$643,3532019Assets 2020: $80,935Liabilities 2020: $1,073,138Net Assets 2020: -$992,2032020Assets 2021: $153,710Liabilities 2021: $1,145,461Net Assets 2021: -$991,7512021Assets 2022: $301,050Liabilities 2022: $641,290Net Assets 2022: -$340,2402022Assets 2023: $226,004Liabilities 2023: $635,504Net Assets 2023: -$409,5002023Assets 2024: $43,330Liabilities 2024: $876,055Net Assets 2024: -$832,7252024

Highlighted filing

2015

Assets$127,869
Liabilities$517,058
Net Assets-$389,189
Open 2015 Filing

Operations Trend

Revenue Growth53rd percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,965,1262010Expenses 2011: $2,057,8932011Expenses 2012: $2,171,8512012Expenses 2013: $2,039,3282013Revenue 2014: $1,943,703Expenses 2014: $1,956,382Net Income 2014: -$12,6792014Revenue 2015: $2,034,008Expenses 2015: $2,031,350Net Income 2015: $2,6582015Revenue 2016: $2,087,004Expenses 2016: $2,129,074Net Income 2016: -$42,0702016Revenue 2017: $2,204,167Expenses 2017: $2,235,127Net Income 2017: -$30,9602017Revenue 2018: $2,604,407Expenses 2018: $2,713,892Net Income 2018: -$109,4852018Revenue 2019: $2,257,815Expenses 2019: $2,329,464Net Income 2019: -$71,6492019Revenue 2020: $1,586,664Expenses 2020: $1,935,514Net Income 2020: -$348,8502020Revenue 2021: $2,422,915Expenses 2021: $2,422,463Net Income 2021: $4522021Revenue 2022: $3,725,366Expenses 2022: $3,073,855Net Income 2022: $651,5112022Revenue 2023: $3,686,149Expenses 2023: $3,755,409Net Income 2023: -$69,2602023Revenue 2024: $3,320,787Expenses 2024: $3,744,012Net Income 2024: -$423,2252024

Highlighted filing

2015

Revenue$2,034,008
Expenses$2,031,350
Net Income$2,658
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$2,040,318
Mission and Program Overview

Mission

Early childhood development and education including infant care, nursery school and kindergarten programs.

Early childhood development and education including infant care, nursery school andkindergarten programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$203,001$203,001→ $0
Cash and Non-Interest-Bearing Accounts$110,309$114,987▲ $4,678
Land, Buildings, and Equipment, Net$4,778$12,832▲ $8,054
Savings and Temporary Cash Investments$50$50→ $0
Accounts Receivable-$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-$0-
Rtn Earn Endowment Incm Other Fnds$-391,847$-389,189▲ $2,658
Total Assets$115,787$127,869▲ $12,082
Other Assets Total$650$0▼ $650
Liabilities
Unsecured Notes Loans Payable$255,205$247,960▼ $7,245
Other Liabilities$49,428$66,097▲ $16,669
Total Liabilities$507,634$517,058▲ $9,424
Net Assets / Fund Balance
Total Net Assets Fund Balance$-391,847$-389,189▲ $2,658
Total Liabilities and Net Assets / Fund Balance$115,787$127,869▲ $12,082

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,104$24,890$27,994
Leasehold Improvements$9,728$512$10,240
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steven R Brier DcExecutive DirecPT$3,600$3,600

Board Members and Trustees

NameTitle
Kimberly Slade Brier DcDirector
Michael R BrierDirector
Michelle W BrierDirector
Sheila BrierDirector
Thomas PyeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$29,879
Program Service Revenue
$1,999,416
Investment Income
$0
Other Revenue
$4,713
All Other Contributions
$29,879
Change in Net Assets
$2,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,329,451
Other Expenses$701,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,192,504--$1,192,504
Occupancy$389,282--$389,282
Payroll Taxes$96,639--$96,639
All Other Expenses$26,319$18,332-$44,651
Other Employee Benefits$36,708--$36,708
Other Expenses$29,831--$29,831
Insurance$19,500--$19,500
Interest-$10,438-$10,438
Office Expenses$7,884--$7,884
Fees for Services Accounting-$6,734-$6,734
Current Officers, Directors, Trustees, and Key Employees$3,600--$3,600
Depreciation Depletion$2,186--$2,186
Advertising$947--$947
Total Functional Expenses$1,995,846$35,504$0$2,031,350
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,023
Fundraising Direct Expenses$6,310
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
Dolphin Marketplace LLCSee Sch ORent School at FmvNo$179,150
Dolphin Investments LLCSee Sch ORent School at FmvNo$171,450

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$203,001$203,001→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$48,132
Short Term Loan #2$7,000
Line of Credit$5,965
Short Term Loan #1$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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

“Both a paper copy of the return and an electronic copy are made available for board review. The board holds meetings no less than semi-annually with the return being approved by the board at a meeting prior to filing.”

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

“All directors are made aware of conflict of interest policy. Policies are typically reviewed and adopted annually. Directors are required to disclose any conflicts of interest at board meetings.”

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

“All compensation is approved by board. Comparability data from state andnational sources are used for staff. Directors do not receive compensation for their services. Executive director compensation for 2014-201 was $3,600 which is below any standard of reasonable compensation.”

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

“Documents are availible upon request. Requests are directed to either the executive director or chair of the board.”

Filing and Contact Details

Filer

Filer Name
The Little Dolphin School Foundation
EIN
34-2049664
Phone
2078749909
Address
101 COUNTY ROAD, WESTBROOK, ME 04092

Signing Officer

Name
Steven R Brier Dc
Title
Executive Direc
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven R Brier Dc
Voting Board Members
6
Independent Board Members
0
Employees
70

Preparer

Firm
Robert Sick CPA Pllc
Address
100 AUSTIN ST STE 4, PATCHOGUE, NY 11772-2600
Preparer
Robert R Sick CPA Cfp
Phone
6315695600
Supplemental Narrative

Additional Explanations

Schedule L, Part IV, Business Transaction

“The school leases two facilities owned by dolphin investments, llc and dolphin marketplace, llc. These locations are full school locations with classrooms, administrative offices, and specialty rooms. Each llc is owned 50% by steven brier and kim brier. Both are directors of the school. The leases are at or below fair market rent.”

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IRS990/PayrollTaxesGrp/TotalAmt096639
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0STEVEN R BRIER DC
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01999416
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01999416
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09619
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0649536
IRS990/PYOtherRevenueAmt0-4861
IRS990/PYProgramServiceRevenueAmt01938945
IRS990/PYRevenuesLessExpensesAmt0-12679
IRS990/PYSalariesCompEmpBnftPaidAmt01306846
IRS990/PYTotalExpensesAmt01956382
IRS990/PYTotalRevenueAmt01943703
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02658
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-391847
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-389189
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03104
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024890
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027994
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09728
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0512
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15965
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt37000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Short Term Loan #1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Short Term Loan #2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012832
IRS990ScheduleD/TotalLiabilityAmt066097
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DOLPHIN INVESTMENTS LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1DOLPHIN MARKETPLACE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE SCH O
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE SCH O
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0171450
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1179150
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT SCHOOL AT FMV
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT SCHOOL AT FMV
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0203001
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt17000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0203001
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt17000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STEVEN BRIER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1MICHAEL BRIER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS OPERATE FROM PROPERTIES LEASED AT FAIR MARKET RENT FROM LLCS OWNED BY 50% EACH BY STEVEN BRIER AND KIM BRIER, BOTH OF WHOM ARE DIRECTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt0210001
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOTH A PAPER COPY OF THE RETURN AND AN ELECTRONIC COPY ARE MADE AVAILABLE FOR BOARD REVIEW. THE BOARD HOLDS MEETINGS NO LESS THAN SEMI-ANNUALLY WITH THE RETURN BEING APPROVED BY THE BOARD AT A MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DIRECTORS ARE MADE AWARE OF CONFLICT OF INTEREST POLICY. POLICIES ARE TYPICALLY REVIEWED AND ADOPTED ANNUALLY. DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS APPROVED BY BOARD. COMPARABILITY DATA FROM STATE ANDNATIONAL SOURCES ARE USED FOR STAFF. DIRECTORS DO NOT RECEIVE COMPENSATION FOR THEIR SERVICES. EXECUTIVE DIRECTOR COMPENSATION FOR 2014-201 WAS $3,600 WHICH IS BELOW ANY STANDARD OF REASONABLE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILIBLE UPON REQUEST. REQUESTS ARE DIRECTED TO EITHER THE EXECUTIVE DIRECTOR OR CHAIR OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL LEASES TWO FACILITIES OWNED BY DOLPHIN INVESTMENTS, LLC AND DOLPHIN MARKETPLACE, LLC. THESE LOCATIONS ARE FULL SCHOOL LOCATIONS WITH CLASSROOMS, ADMINISTRATIVE OFFICES, AND SPECIALTY ROOMS. EACH LLC IS OWNED 50% BY STEVEN BRIER AND KIM BRIER. BOTH ARE DIRECTORS OF THE SCHOOL. THE LEASES ARE AT OR BELOW FAIR MARKET RENT.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE L, PART IV, BUSINESS TRANSACTION
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0115787
IRS990/TotalAssetsEOYAmt0127869
IRS990/TotalAssetsGrp/BOYAmt0115787
IRS990/TotalAssetsGrp/EOYAmt0127869
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029879
IRS990/TotalEmployeeCnt070
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035504
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01995846
IRS990/TotalFunctionalExpensesGrp/TotalAmt02031350
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507634
IRS990/TotalLiabilitiesEOYAmt0517058
IRS990/TotalLiabilitiesGrp/BOYAmt0507634
IRS990/TotalLiabilitiesGrp/EOYAmt0517058
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-391847
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-389189
IRS990/TotalProgramServiceExpensesAmt01995846
IRS990/TotalProgramServiceRevenueAmt01999416
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01999416
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02034008

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$127,869
Liabilities
$517,058
Net assets
-$389,189
Revenue
$2,034,008
Expenses
$2,031,350
Net income
$2,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.88$0.83$3.32$3.74$0.42
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.64$0.41$3.69$3.76$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.64$0.34$3.73$3.07$0.65
2021Detailed filing. Detailed filing data is available for this year.$0.15$1.15$0.99$2.42$2.42$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.08$1.07$0.99$1.59$1.94$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.74$0.64$2.26$2.33$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.67$0.57$2.60$2.71$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.57$0.46$2.20$2.24$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.51$0.43$2.09$2.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.52$0.39$2.03$2.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.51$0.39$1.94$1.96$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.50$0.38$2.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.50$0.46$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.51$0.48$2.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.53$0.50$1.97