Civic Intelligence

Perspectives Charter Schools

EIN 36-4167576 • 501(c)3 • Chicago, IL

View Organization Page

Profile

Perspectives charter schools provides students with a rigorous and relevant education, based upon the principles of "a disciplined life". This prepares them for life in a changing world and helps them further become intellectually reflective, caring and ethical people. Perspectives prepares all students to enter and succeed in college.

1530 South State Street 2nd FloorChicago, IL 60605

www.perspectivescs.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.75x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.21x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

62nd percentile

9.6%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

29th percentile

$245,656

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

51st percentile

6.2%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

21%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$57,425,643

Down $548,542 (-0.9%) from 2021

Liabilities

Down

$46,100,216

Down $880,523 (-1.9%) from 2021

Net Assets

Up

$11,325,427

Up $331,981 (+3.0%) from 2021

Operations
Liabilities / Revenue79th percentileNet Margin62nd percentile

Revenue

Down

$30,523,657

Down $745,766 (-2.4%) from 2021

Expenses

Up

$30,251,640

Up $2,261,456 (+8.1%) from 2021

Net Income

Down

$272,017

Down $3,007,222 (-92%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$60M$40M$20M$0Assets 2010: $12,417,208Liabilities 2010: $11,454,191Net Assets 2010: $963,0172010Assets 2012: $11,700,020Liabilities 2012: $10,665,414Net Assets 2012: $1,034,6062012Assets 2013: $11,986,090Liabilities 2013: $10,811,570Net Assets 2013: $1,174,5202013Assets 2014: $12,002,779Liabilities 2014: $10,719,367Net Assets 2014: $1,283,4122014Assets 2015: $11,693,446Liabilities 2015: $10,858,606Net Assets 2015: $834,8402015Assets 2016: $10,754,614Liabilities 2016: $10,238,319Net Assets 2016: $516,2952016Assets 2017: $10,454,029Liabilities 2017: $9,815,461Net Assets 2017: $638,5682017Assets 2019: $47,942,917Liabilities 2019: $42,125,813Net Assets 2019: $5,817,1042019Assets 2020: $59,139,664Liabilities 2020: $51,459,342Net Assets 2020: $7,680,3222020Assets 2021: $57,974,185Liabilities 2021: $46,980,739Net Assets 2021: $10,993,4462021Assets 2022: $57,425,643Liabilities 2022: $46,100,216Net Assets 2022: $11,325,4272022

Highlighted filing

2022

Assets$57,425,643
Liabilities$46,100,216
Net Assets$11,325,427
Open 2022 Filing

Operations Trend

Revenue Growth72nd percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $24,689,8402010Expenses 2012: $25,893,2952012Expenses 2013: $26,362,8962013Revenue 2014: $27,992,242Expenses 2014: $27,883,350Net Income 2014: $108,8922014Revenue 2015: $28,362,689Expenses 2015: $28,811,261Net Income 2015: -$448,5722015Revenue 2016: $26,740,964Expenses 2016: $27,154,509Net Income 2016: -$413,5452016Revenue 2017: $24,064,406Expenses 2017: $23,942,133Net Income 2017: $122,2732017Revenue 2019: $25,823,825Expenses 2019: $23,616,171Net Income 2019: $2,207,6542019Revenue 2020: $24,887,198Expenses 2020: $26,058,523Net Income 2020: -$1,171,3252020Revenue 2021: $31,269,423Expenses 2021: $27,990,184Net Income 2021: $3,279,2392021Revenue 2022: $30,523,657Expenses 2022: $30,251,640Net Income 2022: $272,0172022

Highlighted filing

2022

Revenue$30,523,657
Expenses$30,251,640
Net Income$272,017
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$57,425,643
Liabilities
$46,100,216
Net assets
$11,325,427
Revenue
$30,523,657
Expenses
$30,251,640
Net income
$272,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.4$46.1$11.3$30.5$30.3$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.0$47.0$11.0$31.3$28.0$3.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.1$51.5$7.68$24.9$26.1$1.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.9$42.1$5.82$25.8$23.6$2.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$9.82$0.64$24.1$23.9$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$10.2$0.52$26.7$27.2$0.41
2015Detailed filing. Detailed filing data is available for this year.$11.7$10.9$0.83$28.4$28.8$0.45
2014Detailed filing. Detailed filing data is available for this year.$12.0$10.7$1.28$28.0$27.9$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$10.8$1.17$26.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$10.7$1.03$25.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$11.5$0.96$24.7
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 24, 2016
Return Version
2014v6.0
Gross Receipts
$28,646,781
Mission and Program Overview

Mission

Perspectives charter schools provides students with a rigorous and relevant education, based upon the principles of "a disciplined life". This prepares them for life in a changing world and helps them further become intellectually reflective, caring and ethical people. Perspectives prepares all students to enter and succeed in college.

Perspectives charter schools provides students with a rigorous and relevant education, based upon the principles of "a disciplined life." this prepares them for life in a changing world and helps them further become intellectually reflective, caring and ethical people. Perspectives prepares all students to enter and succeed in college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,883,424$7,164,487▼ $718,937
Savings and Temporary Cash Investments$1,674,067$1,610,632▼ $63,435
Accounts Receivable$1,077,917$1,255,863▲ $177,946
Cash and Non-Interest-Bearing Accounts$626,116$792,095▲ $165,979
Pledges and Grants Receivable$625,608$716,066▲ $90,458
Prepaid Expenses and Deferred Charges$105,196$106,948▲ $1,752
Investments in Publicly Traded Securities$10,451$47,355▲ $36,904
Total Assets$12,002,779$11,693,446▼ $309,333
Liabilities
Tax Exempt Bond Liabilities$4,500,000$4,300,000▼ $200,000
Accounts Payable and Accrued Expenses$2,373,570$2,727,916▲ $354,346
Mortgage Notes Payable Secured by Investment Property$2,398,507$2,338,496▼ $60,011
Other Liabilities$1,294,506$1,338,749▲ $44,243
Deferred Revenue$152,784$153,445▲ $661
Total Liabilities$10,719,367$10,858,606▲ $139,239
Net Assets / Fund Balance
Temporarily Rstr Net Assets$691,511$844,087▲ $152,576
Permanently Rstr Net Assets$20,000$20,000→ $0
Unrestricted Net Assets$571,901$-29,247▼ $601,148
Total Net Assets Fund Balance$1,283,412$834,840▼ $448,572
Total Liabilities and Net Assets / Fund Balance$12,002,779$11,693,446▼ $309,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,495,950$5,171,803$10,667,753
Equipment$1,668,537$4,827,475$6,496,012

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$20,000---$20,000
2013$20,000---$20,000
2012$20,000---$20,000
2011$20,000---$20,000
2010$20,000---$20,000
Compensation and Service Providers
Top Officer Pay29th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhonda HoppsChief Executive OfficerFT$200,093$26,111$226,204
Diana Shulla-cosePresidentFT$173,096$28,271$201,367
Kimberlie DayChief Education OfficerFT$175,474$20,822$196,296
Heather HainesPrincipalFT$158,848$12,616$171,464
Scott KappmeyerChief Operating OfficerFT$117,186$12,559$129,745
Sauda PorterPrincipalFT$120,935$8,224$129,159
Julie PuzonPrincipalFT$105,161$10,842$116,003
Eric HeidrichDirector of Information TechnologyFT$101,008$4,051$105,059
Elizabeth YoungChief Financial OfficerFT$100,000$1,119$101,119

Board Members and Trustees

NameTitle
Tony AndersonBoard Chair
Hall AdamsVice-chair
Amber BobinDirector
Andrew WardDirector
Bill AnspachDirector
Bob BrighamDirector
Cara HughesDirector
Cheryle JacksonDirector
Doug RyanDirector
Edgar AlvaradoDirector
Kym HubbardDirector
Lamar TaylorDirector
Loren WeilDirector
Sandy SterlingDirector
Sheree SpeakmanDirector
Trevor ClarkDirector
PAUL O'KELLYDirector - Term
Rick CallahanDirector - Term
Tony RobinsonDirector - Term
David BakerSecretary
Deborah StevensTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Plumthree LLCMarketing Services1284 DRAWBRIDGE, Lemont, IL 60439$119,098
Revenue and Support

Revenue Composition

Contributions and Grants
$27,980,553
Program Service Revenue
$366,311
Investment Income
$2,312
Other Revenue
$13,513
All Other Contributions
$1,196,551
Change in Net Assets
$-448,572

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$25,029Fair Value
Total Noncash Contributions1$25,029-

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,362,689
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,302,883
Total Revenue per Audited Statements
$31,665,572
Total Revenue per Form 990
$28,362,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,219,420
Other Expenses$9,553,053
Total Fundraising Expense$911,087
Grants and Similar Amounts Paid$38,788
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,925,553$637,346$502,710$15,065,609
Depreciation Depletion$1,414,709$93,441$73,702$1,581,852
Occupancy$1,478,050$30,757$24,261$1,533,068
Office Expenses$1,167,460$177,338$139,783$1,484,581
Pension Plan Contributions$1,322,483$52,152$41,135$1,415,770
Other Employee Benefits$1,268,892$41,321$32,591$1,342,804
Fees for Services Other$540,742$693,103$32,338$1,266,183
Current Officers, Directors, Trustees, and Key Employees$747,509$24,343$19,200$791,052
All Other Expenses$570,281$27,864$21,976$620,121
Payroll Taxes$570,929$18,592$14,664$604,185
Other Expenses$422,649--$422,649
Interest$181,607$25,652-$207,259
Insurance$119,034$6,128$4,833$129,995
Grants to Domestic Individuals$38,788--$38,788
Travel$21,426$4,936$3,894$30,256
Total Functional Expenses$26,067,201$1,832,973$911,087$28,811,261

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$32,114,144
Expenses per Audited Statements$28,811,261
Total Expenses per Form 990$28,811,261
Expenses Not Reported on Form 990$3,302,883
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$251,345
Fundraising Gross Income$198,837
Gaming Gross Income$47,100
Gaming Direct Expenses$32,747
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf$155,000$136,000$20,489$115,511
Gala$646,818$58,400$32,103$26,297
Total Events$811,420$198,837$251,345$-52,508
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$822,476
Capital Lease Obligations$293,852
Deferred Lease Incentive$222,421

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIllinois Development Finance Authority2003-07-17$5,500,000Construction of school facility

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,538,606--$154,434

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
Yes
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“A draft of form 990 is prepared by the school's cpa firm, in collaboration with school management. The draft is reviewed by management and/or the finance committee of the board of directors. A final, approved copy of the form 990 is provided to the entire board of directors prior to filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest policy is included in the school's employee manual. Also, the board president asks directors at each board meeting if anyone has a conflict and any comments are documented in the board meeting minutes.”

Form 990, Part VI, Section B, Line 15

“The board president appoints a compensation committee of board memebers when the need for significant review of executive compensation arises. The committee uses competitive salary information gathered from other charter schools to determine the salaries and bonus structures of the officers.”

Form 990, Part VI, Section C, Line 19

“Documents are furnished upon request.”

Filing and Contact Details

Filer

Filer Name
Perspectives Charter Schools
EIN
36-4167576
Phone
3126042200
Address
1530 SOUTH STATE STREET 2ND FLOOR, CHICAGO, IL 60605

Signing Officer

Name
Rhonda Hopps
Title
Chief Executive Officer
Phone
3126042200
Signed
2016-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhonda Hopps
Formed
1997
Legal Domicile
Il
Voting Board Members
21
Independent Board Members
18
Employees
445
Volunteers
100

Preparer

Firm
Ostrow Reisin Berk & Abrams Ltd
Address
455 N CITYFRONT PLAZA DR SUITE 1500, CHICAGO, IL 60611
Preparer
James G Quaid
Phone
3126707444
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Permanently restricted net assets of $20,000 consists of two $10,000 endowment funds from which only interest earnings may be spent.”

PART X, LINE 2:

“The school is a tax-exempt organization as described in section 501(c)(3) of the internal revenue code (the code) and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. In addition, the internal revenue service has determined that the school is not a private foundation within the meaning of section 509(a) of the code. The school has adopted the requirements for accounting for uncertain tax positions and management has determined that the school was not required to record a liability related to uncertain tax positions as of june 30, 2015 and 2014.”

Raw XML AppendixShowing 400 of 863 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02727916
IRS990/AccountsReceivableGrp/BOYAmt01077917
IRS990/AccountsReceivableGrp/EOYAmt01255863
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PERSPECTIVES CHARTER SCHOOLS PROVIDES STUDENTS WITH A RIGOROUS AND RELEVANT EDUCATION, BASED UPON THE PRINCIPLES OF "A DISCIPLINED LIFE." THIS PREPARES THEM FOR LIFE IN A CHANGING WORLD AND HELPS THEM FURTHER BECOME INTELLECTUALLY REFLECTIVE, CARING AND ETHICAL PEOPLE. PERSPECTIVES PREPARES ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE.
IRS990/AllOtherContributionsAmt01196551
IRS990/AllOtherExpensesGrp/FundraisingAmt021976
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt027864
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0570281
IRS990/AllOtherExpensesGrp/TotalAmt0620121
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RHONDA HOPPS
IRS990/BooksInCareOfDetail/PhoneNum03126042200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01530 SOUTH STATE STREET 2ND FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHICAGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060605
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IRS990/CompensationProcessOtherInd01
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt028362689
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IRS990/DeductibleNonCashContriInd01
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DepreciationDepletionGrp/TotalAmt01581852
IRS990/Desc0PERSPECTIVES CHARTER SCHOOLS PROVIDES A RIGOROUS EDUCATIONTO A RACIALLY, CULTURALLY, AND ECONOMICALLY DIVERSE STUDENTBODY. DURING THE YEARS ENDED JUNE 30, 2015 AND 2014, THESCHOOL SERVED APPROXIMATELY 2,003 AND 2,149 STUDENTS,RESPECTIVELY.
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IRS990/FeesForServicesOtherGrp/TotalAmt01266183
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF OPERATING OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt29PRINCIPAL
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IRS990/MissionDesc0PERSPECTIVES CHARTER SCHOOLS PROVIDES STUDENTS WITH A RIGOROUS AND RELEVANT EDUCATION, BASED UPON THE PRINCIPLES OF "A DISCIPLINED LIFE". THIS PREPARES THEM FOR LIFE IN A CHANGING WORLD AND HELPS THEM FURTHER BECOME INTELLECTUALLY REFLECTIVE, CARING AND ETHICAL PEOPLE. PERSPECTIVES PREPARES ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE.
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IRS990/OtherExpensesGrp/Desc0FOOD SERVICE
IRS990/OtherExpensesGrp/Desc1CPS ADMINISTRATIVE FEE

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