Civic Intelligence

Perspectives Charter Schools

990 • Fiscal year 2018 • EIN 36-4167576

Jul 01, 2017 to Jun 30, 2018 • Filed on May 17, 2019

Organization ProfileWWW.PERSPECTIVESCS.ORG

View Organization Page

1530 South State Street 2nd FloorChicago, IL 60605

(312) 604-2200

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.72x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.35x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

41st percentile

$218,897

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

87th percentile

22%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

7.4%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$12,739,827

Up $2,285,798 (+22%) from 2017

Net Assets

Up

$3,609,450

Up $2,970,882 (+465%) from 2017

Liabilities

Down

$9,130,377

Down $685,084 (-7.0%) from 2017

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin69th percentile

Revenue

Up

$25,845,829

Up $1,781,423 (+7.4%) from 2017

Expenses

Down

$22,874,947

Down $1,067,186 (-4.5%) from 2017

Net Income

Up

$2,970,882

Up $2,848,609 (+2330%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$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 2018: $12,739,827Liabilities 2018: $9,130,377Net Assets 2018: $3,609,4502018Assets 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

2018

Assets$12,739,827
Liabilities$9,130,377
Net Assets$3,609,450
Open 2018 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income across loaded years, with this 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 2018: $25,845,829Expenses 2018: $22,874,947Net Income 2018: $2,970,8822018Revenue 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

2018

Revenue$25,845,829
Expenses$22,874,947
Net Income$2,970,882
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 17, 2019
Return Version
2017v2.3
Gross Receipts
$26,095,937
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,531,068$5,459,868▼ $71,200
Pledges and Grants Receivable$1,361,408$2,631,301▲ $1,269,893
Savings and Temporary Cash Investments$1,474,322$2,369,284▲ $894,962
Cash and Non-Interest-Bearing Accounts$190,279$1,516,767▲ $1,326,488
Accounts Receivable$1,851,210$627,782▼ $1,223,428
Prepaid Expenses and Deferred Charges$45,742$134,825▲ $89,083
Total Assets$10,454,029$12,739,827▲ $2,285,798
Liabilities
Tax Exempt Bond Liabilities$3,900,000$3,700,000▼ $200,000
Mortgage Notes Payable Secured by Investment Property$2,197,067$2,120,974▼ $76,093
Accounts Payable and Accrued Expenses$2,400,791$1,846,538▼ $554,253
Other Liabilities$1,174,017$1,337,259▲ $163,242
Deferred Revenue$143,586$125,606▼ $17,980
Total Liabilities$9,815,461$9,130,377▼ $685,084
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,537,158$2,939,329▲ $1,402,171
Unrestricted Net Assets$-918,590$650,121▲ $1,568,711
Permanently Rstr Net Assets$20,000$20,000→ $0
Total Net Assets Fund Balance$638,568$3,609,450▲ $2,970,882
Total Liabilities and Net Assets / Fund Balance$10,454,029$12,739,827▲ $2,285,798

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,383,147$6,265,119$11,648,266
Equipment$76,721$7,102,021$7,178,742

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$20,000---$20,000
2016$20,000---$20,000
2015$20,000---$20,000
2014$20,000---$20,000
2013$20,000---$20,000
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diana Shulla-cosePresidentFT$180,000$38,897$218,897
Rhonda HoppsCEOFT$206,000$10,225$216,225
Kimberlie DayChief EducationFT$180,000$34,956$214,956
Eron PowellSenior PrincipalFT$120,312$42,852$163,164
Sauda PorterDirector of Network CultureFT$127,125$34,364$161,489
Stephen ToddSenior PrincipalFT$118,193$33,088$151,281
Gerald GirardiControllerFT$126,654$4,488$131,142
Ann H ChanSenior Director of Hr & SafetyFT$106,219$5,281$111,500

Board Members and Trustees

NameTitle
Tony AndersonChair
Larry AshkinChairman Emertius
Hall AdamsVice Chair
Amber BobinTrustee
Andrew KillionTrustee
Andrew WardTrustee
Cara HughesTrustee
Cheryle JacksonTrustee
Deetta JonesTrustee
Holly CopelandTrustee
Ikram GoldmanTrustee
Jess GoodeTrustee
Lamarr TaylorTrustee
Rick FezellTrustee
Sandra P SterlingTrustee
Sheree T SpeakmanTrustee
Terrence MullenTrustee
Loren a WeilSecretary
Deborah StevensTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
1530 South State LLCRent1044 NORTHERN BLVD, Roslyn, NY 11576$186,285
Revenue and Support

Revenue Composition

Contributions and Grants
$25,610,916
Program Service Revenue
$336,522
Investment Income
$276
Other Revenue
$-101,885
All Other Contributions
$3,553,843
Change in Net Assets
$2,970,882

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$42,375Vendor Invoice
Securities Publicly Traded3$16,369Fair Market Value (FMV)
Other Non Cash Contri Table1$1,600Vendor Invoice
Other Non Cash Contri Table1$250Fair Market Value
Total Noncash Contributions8$60,594-

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,812,249
Revenue Not Reported on Financial Statements
$33,580
Revenue Not Reported on Form 990
$1,877,773
Other Revenue Adjustments
$33,580
Total Revenue per Audited Statements
$27,690,022
Total Revenue per Form 990
$25,845,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,675,780
Other Expenses$7,165,289
Total Fundraising Expense$1,076,470
Grants and Similar Amounts Paid$33,878
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,126,156$697,767$545,237$11,369,160
Current Officers, Directors, Trustees, and Key Employees$1,226,240$239,181-$1,465,421
Pension Plan Contributions$1,222,965$16,447$17,361$1,256,773
Other Employee Benefits$989,036$70,658$42,653$1,102,347
Depreciation Depletion$554,819$355,782$10,088$920,689
All Other Expenses$288,001$184,079$283,063$755,143
Other Expenses$505,949$0$0$505,949
Payroll Taxes$395,898$56,485$29,696$482,079
Fees for Services Other$242,155$32,206$6,571$280,932
Fees for Services Management$7,917$161,965$60,349$230,231
Interest$215,056$10,780$442$226,278
Occupancy$162,650$30,556$19,531$212,737
Insurance$117,226$5,073$3,242$125,541
Information Technology$97,249$12,798$6,689$116,736
Travel$32,690$2,800$6,807$42,297
Grants to Domestic Individuals$33,878--$33,878
Fees for Service Investment Mgmnt Fees$3,300$2,188$83$5,571
Total Functional Expenses$19,904,514$1,893,963$1,076,470$22,874,947

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$24,719,140
Total Expenses per Form 990$22,874,947
Expenses per Audited Statements$22,841,367
Expenses Not Reported on Form 990$1,877,773
Expenses Not Reported on Financial Statements$33,580
Other Expense Adjustments$33,580
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$233,739
Fundraising Gross Income$95,658
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$1,226,172$63,450$140,103$-76,653
Golf Outing$107,130$32,208$29,455$2,753
Total Events$1,333,302$95,658$233,739$-138,081
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$975,250
Capital Lease Obligations$252,536
Deferred Lease Incentive$109,473

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIllinois Developement Finance Authority2003-07-17$5,500,000Construction of a 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
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
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 A, Line 8B

“To the extent specified by the board of directors, each committee may exercise the authority of the board of directors in the management of the corporation except for a specified list of items.”

Form 990, Part VI, Section B, Line 11B

“A draft of form 990 is prepared by the school's cpa firm, in collaboration with school management. The draft is reviewed by management before filing. A final, approved copy of the form 990 will be provided to the entire board of directors at the next meeting.”

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 members 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
Deborah Stevens
Title
CEO
Phone
3126042200
Signed
2019-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Stevens
Formed
1997
Legal Domicile
Il
Voting Board Members
22
Independent Board Members
19
Employees
363
Volunteers
111

Preparer

Firm
Plante & Moran Pllc
Address
10 S RIVERSIDE PLAZA 9TH FLOOR, CHICAGO, IL 60606
Preparer
Kimberly a Haumann
Phone
3122071040
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 XI, LINE 4B - OTHER ADJUSTMENTS:

“SPECIAL EVENT 33,580.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“SPECIAL EVENT 33,580.”

Raw XML AppendixShowing 400 of 910 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.

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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.
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IRS990/Form990PartVIISectionAGrp/PersonNm6LOREN A WEIL
IRS990/Form990PartVIISectionAGrp/PersonNm7DEBORAH STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm8AMBER BOBIN
IRS990/Form990PartVIISectionAGrp/PersonNm9HOLLY COPELAND
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN EMERTIUS
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22SENIOR PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF NETWORK CULTURE
IRS990/Form990PartVIISectionAGrp/TitleTxt24SENIOR PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt25CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt26SENIOR DIRECTOR OF HR & SAFETY
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IRS990/MinutesOfCommitteesInd00
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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.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt026000

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$12,739,827
Liabilities
$9,130,377
Net assets
$3,609,450
Revenue
$25,845,829
Expenses
$22,874,947
Net income
$2,970,882
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
2018Detailed filing. Detailed filing data is available for this year.$12.7$9.13$3.61$25.8$22.9$2.97
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