Civic Intelligence

Riverside County Education Academy

990 • Fiscal year 2018 • EIN 35-2472362

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 01, 2019

Organization Profilewww.rcea.us
3939 13th StreetRiverside, CA 92501

(951) 826-4905

Siviq Scores

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

Liabilities / Assets

68th percentile

0.35x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.16x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$180,521

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

97th percentile

107%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

21%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$2,528,345

Up $1,307,025 (+107%) from 2017

Net Assets

Up

$1,633,821

Up $1,091,064 (+201%) from 2017

Liabilities

Up

$894,524

Up $215,961 (+32%) from 2017

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin77th percentile

Revenue

Up

$5,572,070

Up $975,556 (+21%) from 2017

Expenses

Down

$4,481,006

Down $16,802 (-0.4%) from 2017

Net Income

Up

$1,091,064

Up $992,358 (+1005%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$6.0M$4.0M$2.0M$0Assets 2016: $875,476Liabilities 2016: $431,425Net Assets 2016: $444,0512016Assets 2017: $1,221,320Liabilities 2017: $678,563Net Assets 2017: $542,7572017Assets 2018: $2,528,345Liabilities 2018: $894,524Net Assets 2018: $1,633,8212018Assets 2019: $2,571,948Liabilities 2019: $543,457Net Assets 2019: $2,028,4912019Assets 2021: $3,100,116Liabilities 2021: $240,764Net Assets 2021: $2,859,3522021Assets 2022: $3,481,592Liabilities 2022: $682,996Net Assets 2022: $2,798,5962022Assets 2023: $4,266,378Liabilities 2023: $848,800Net Assets 2023: $3,417,5782023Assets 2024: $5,680,828Liabilities 2024: $2,117,322Net Assets 2024: $3,563,5062024Assets 2025: $5,414,783Liabilities 2025: $330,218Net Assets 2025: $5,084,5652025

Highlighted filing

2018

Assets$2,528,345
Liabilities$894,524
Net Assets$1,633,821
Open 2018 Filing

Operations Trend

Revenue Growth77th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $3,684,840Expenses 2016: $3,427,712Net Income 2016: $257,1282016Revenue 2017: $4,596,514Expenses 2017: $4,497,808Net Income 2017: $98,7062017Revenue 2018: $5,572,070Expenses 2018: $4,481,006Net Income 2018: $1,091,0642018Revenue 2019: $5,609,467Expenses 2019: $5,214,797Net Income 2019: $394,6702019Revenue 2021: $5,028,352Expenses 2021: $4,033,029Net Income 2021: $995,3232021Revenue 2022: $3,845,092Expenses 2022: $3,905,848Net Income 2022: -$60,7562022Revenue 2023: $4,870,174Expenses 2023: $3,961,801Net Income 2023: $908,3732023Revenue 2024: $2,813,962Expenses 2024: $2,722,387Net Income 2024: $91,5752024Revenue 2025: $4,790,230Expenses 2025: $3,269,171Net Income 2025: $1,521,0592025

Highlighted filing

2018

Revenue$5,572,070
Expenses$4,481,006
Net Income$1,091,064
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 1, 2019
Return Version
2017v2.2
Gross Receipts
$5,572,070
Mission and Program Overview

Mission

Leadership military academy is to prepare young men and women in a structured and diverse educational environment, encouraging academic excellence, social growth, and emotional development. Rcea uses a military model to unlock the leadership potential in all cadets, preparing them for post-secondary goals to include college and career opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$593,615$1,487,621▲ $894,006
Accounts Receivable$521,664$855,726▲ $334,062
Land, Buildings, and Equipment, Net$103,692$182,649▲ $78,957
Cash and Non-Interest-Bearing Accounts-$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-
Total Assets$1,221,320$2,528,345▲ $1,307,025
Other Assets Total$2,349$2,349→ $0
Liabilities
Accounts Payable and Accrued Expenses$486,173$660,828▲ $174,655
Deferred Revenue$112,356$233,696▲ $121,340
Other Liabilities$80,034--
Total Liabilities$678,563$894,524▲ $215,961
Net Assets / Fund Balance
Unrestricted Net Assets$542,757$1,633,821▲ $1,091,064
Total Net Assets Fund Balance$542,757$1,633,821▲ $1,091,064
Total Liabilities and Net Assets / Fund Balance$1,221,320$2,528,345▲ $1,307,025

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,157$88,626$159,783
Leasehold Improvements$111,492$7,654$119,146
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Santos CamposExecutive DirectorFT$144,787$35,734$180,521
Angela LawyerPrincipalFT$119,484$37,348$156,832
Kim NyecheEnglish TeacherFT$98,820$27,959$126,779
Lisa BandurMath TeacherFT$92,240$26,709$118,949
William SpiresCFO--$10,396$10,396

Board Members and Trustees

NameTitle
Alejandro EspinozaPresident
Christina WhiteVice President
Virginia KishbauchMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Rexel Energy SolutionsEnergy Consulting14951 DALLAS PARKWAY, Dallas, TX 75254$191,369
Revenue and Support

Revenue Composition

Contributions and Grants
$5,561,732
Program Service Revenue
$0
Investment Income
$10,338
Other Revenue
$0
Change in Net Assets
$1,091,064

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,572,070
Total Revenue per Audited Statements
$5,572,070
Total Revenue per Form 990
$5,572,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,932,739
Other Expenses$1,548,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,951,474$61,466-$2,012,940
Fees for Services Other$319,427$213,047-$532,474
Pension Plan Contributions$343,779--$343,779
Other Employee Benefits$221,012$33,682-$254,694
Occupancy$192,299--$192,299
Current Officers, Directors, Trustees, and Key Employees$126,365$54,156-$180,521
All Other Expenses$91,239$66,829-$158,068
Payroll Taxes$128,702$12,103-$140,805
Other Expenses$48,204$22,940-$71,144
Travel$37,077$1,107-$38,184
Insurance$11,489$6,000-$17,489
Depreciation Depletion-$13,758-$13,758
Fees for Services Accounting-$4,000-$4,000
Fees for Services Legal-$1,366-$1,366
Total Functional Expenses$3,683,573$797,433$0$4,481,006

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,481,006
Total Expenses per Audited Statements$4,481,006
Total Expenses per Form 990$4,481,006
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-
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
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
Yes
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 4: Description of Significant Changes to Organizational Documents

“The RCEA board adopted By-laws and achieved 501(c)(3) status during 2013-2014”

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

“A cpa firm drafts a form 990 and sends the draft to management for their review. The cpa firm is notified of any changes and then the return is reviewed by the board of directors before a final copy is prepared for mailing.”

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

“In the RCEA bylaws, a full written description of the conflict of interest policies is in Articles IX, X, XI, and XII inclusive. Each member of the board of directors and the commandant are annually required to disclose any potential interests on Form 700. This document is required annually and as a service to RCEA, our RCOE Division of Personnel Services records and reports compliance to the filing rule.”

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

“The salary and benefits of all employees are set by the RCEA Board of Directors. When these are approved, the agenda item is accompanied by comparability data. Minutes reflect that the item was considered and formally adopted by the Board of Directors in a public meeting subject to the Brown Act.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The salary and benefits of all employees are set by the RCEA Board of Directors. When these are approved, the agenda item is accompanied by comparability data. Minutes reflect that the item was considered and formally adopted by the Board of Directors in a public meeting subject to the Brown Act.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“All public documents are available to the public upon request under the auspices of the Public Records Act.”

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

“All public documents are available to the public upon request under the auspices of the Public Records Act.”

Filing and Contact Details

Filer

Filer Name
Riverside County Education Academy
EIN
35-2472362
Phone
9518264905
Address
3939 13TH STREET, RIVERSIDE, CA 92501

Signing Officer

Name
Santos Campos
Title
Executive Director
Signed
2019-04-01
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
105
Volunteers
16

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562-9739
Preparer
Michael Klein CPA EA
Phone
9516988783
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The academy has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken, or expected to be taken, on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements.”

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IRS990/MissionDesc0LEADERSHIP MILITARY ACADEMY IS TO PREPARE YOUNG MEN AND WOMEN IN A STRUCTURED AND DIVERSE EDUCATIONAL ENVIRONMENT, ENCOURAGING ACADEMIC EXCELLENCE, SOCIAL GROWTH, AND EMOTIONAL DEVELOPMENT. RCEA USES A MILITARY MODEL TO UNLOCK THE LEADERSHIP POTENTIAL IN ALL CADETS, PREPARING THEM FOR POST-SECONDARY GOALS TO INCLUDE COLLEGE AND CAREER OPPORTUNITIES.
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IRS990/OtherExpensesGrp/Desc1SUPPLIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16062
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt222940
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IRS990/OtherExpensesGrp/ProgramServicesAmt1109000
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IRS990/OtherExpensesGrp/TotalAmt2109000
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IRS990/OtherSalariesAndWagesGrp/TotalAmt02012940
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07654
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0119146
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071157
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088626
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0159783
IRS990ScheduleD/RevenueSubtotalAmt05572070
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt04481006
IRS990ScheduleD/TotalRevenuePerForm990Amt05572070
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05572070
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04481006
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RCEA DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE AS IT IS FUNDED UNDER THE CHARTER SCHOOLS ACT. RCEA DOES NOT SOLICIT CONTRIBUTORS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization received several educational grants from government agencies which are noted on the Statement of Revenue.
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
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1144787
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017242
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt120893
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt114841
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANGELA LAWYER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SANTOS CAMPOS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Executive Dir.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1180521
IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The RCEA board adopted By-laws and achieved 501(c)(3) status during 2013-2014
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CPA FIRM DRAFTS A FORM 990 AND SENDS THE DRAFT TO MANAGEMENT FOR THEIR REVIEW. THE CPA FIRM IS NOTIFIED OF ANY CHANGES AND THEN THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE A FINAL COPY IS PREPARED FOR MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In the RCEA bylaws, a full written description of the conflict of interest policies is in Articles IX, X, XI, and XII inclusive. Each member of the board of directors and the commandant are annually required to disclose any potential interests on Form 700. This document is required annually and as a service to RCEA, our RCOE Division of Personnel Services records and reports compliance to the filing rule.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The salary and benefits of all employees are set by the RCEA Board of Directors. When these are approved, the agenda item is accompanied by comparability data. Minutes reflect that the item was considered and formally adopted by the Board of Directors in a public meeting subject to the Brown Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The salary and benefits of all employees are set by the RCEA Board of Directors. When these are approved, the agenda item is accompanied by comparability data. Minutes reflect that the item was considered and formally adopted by the Board of Directors in a public meeting subject to the Brown Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All public documents are available to the public upon request under the auspices of the Public Records Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All public documents are available to the public upon request under the auspices of the Public Records Act.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,528,345
Liabilities
$894,524
Net assets
$1,633,821
Revenue
$5,572,070
Expenses
$4,481,006
Net income
$1,091,064
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.41$0.33$5.08$4.79$3.27$1.52
2024Detailed filing. Detailed filing data is available for this year.$5.68$2.12$3.56$2.81$2.72$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.85$3.42$4.87$3.96$0.91
2022Detailed filing. Detailed filing data is available for this year.$3.48$0.68$2.80$3.85$3.91$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.24$2.86$5.03$4.03$1.00
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.54$2.03$5.61$5.21$0.39
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.89$1.63$5.57$4.48$1.09
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.68$0.54$4.60$4.50$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.43$0.44$3.68$3.43$0.26