Civic Intelligence

Coastal Grove Charter School

990 • Fiscal year 2016 • EIN 36-4597600

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 07, 2016

P O Box 510Arcata, CA 95518

(707) 825-8804

Siviq Scores

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

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$94,050

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$671,733

Up $5,056 (+0.8%) from 2015

Net Assets

Down

$626,031

Down $2,960 (-0.5%) from 2015

Liabilities

Up

$45,702

Up $8,016 (+21%) from 2015

Revenue

Up

$2,166,537

Up $244,921 (+13%) from 2015

Expenses

Up

$2,163,620

Up $222,791 (+11%) from 2015

Net Income

Up

$2,917

Up $22,130 (+115%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $690,499Liabilities 2014: $48,173Net Assets 2014: $642,3262014Assets 2015: $666,677Liabilities 2015: $37,686Net Assets 2015: $628,9912015Assets 2016: $671,733Liabilities 2016: $45,702Net Assets 2016: $626,0312016Assets 2017: $642,114Liabilities 2017: $49,289Net Assets 2017: $592,8252017Assets 2018: $438,437Liabilities 2018: $42,679Net Assets 2018: $395,7582018Assets 2019: $333,269Liabilities 2019: $43,343Net Assets 2019: $289,9262019Assets 2020: $699,036Liabilities 2020: $547,312Net Assets 2020: $151,7242020Assets 2021: $965,594Liabilities 2021: $445,960Net Assets 2021: $519,6342021Assets 2022: $1,119,407Liabilities 2022: $786,020Net Assets 2022: $333,3872022Assets 2023: $944,113Liabilities 2023: $275,224Net Assets 2023: $668,8892023Assets 2024: $615,986Liabilities 2024: $161,062Net Assets 2024: $454,9242024Assets 2025: $1,074,910Liabilities 2025: $494,441Net Assets 2025: $580,4692025

Highlighted filing

2016

Assets$671,733
Liabilities$45,702
Net Assets$626,031

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,720,776Expenses 2014: $1,683,918Net Income 2014: $36,8582014Revenue 2015: $1,921,616Expenses 2015: $1,940,829Net Income 2015: -$19,2132015Revenue 2016: $2,166,537Expenses 2016: $2,163,620Net Income 2016: $2,9172016Revenue 2017: $2,255,848Expenses 2017: $2,289,054Net Income 2017: -$33,2062017Revenue 2018: $2,249,255Expenses 2018: $2,446,324Net Income 2018: -$197,0692018Revenue 2019: $2,532,261Expenses 2019: $2,638,093Net Income 2019: -$105,8322019Revenue 2020: $2,468,758Expenses 2020: $2,606,959Net Income 2020: -$138,2012020Revenue 2021: $3,407,897Expenses 2021: $3,039,987Net Income 2021: $367,9102021Revenue 2022: $3,236,625Expenses 2022: $3,359,959Net Income 2022: -$123,3342022Revenue 2023: $3,837,812Expenses 2023: $3,502,308Net Income 2023: $335,5042023Revenue 2024: $3,666,359Expenses 2024: $3,880,211Net Income 2024: -$213,8522024Revenue 2025: $4,113,936Expenses 2025: $3,988,391Net Income 2025: $125,5452025

Highlighted filing

2016

Revenue$2,166,537
Expenses$2,163,620
Net Income$2,917
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 7, 2016
Return Version
2015v2.0
Gross Receipts
$2,166,537
Mission and Program Overview

Mission

To operate a school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$597,173$603,621▲ $6,448
Accounts Receivable$63,627$68,112▲ $4,485
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$666,677$671,733▲ $5,056
Other Assets Total$5,877$0▼ $5,877
Liabilities
Accounts Payable and Accrued Expenses$19,328$23,278▲ $3,950
Other Liabilities$18,358$22,424▲ $4,066
Total Liabilities$37,686$45,702▲ $8,016
Net Assets / Fund Balance
Unrestricted Net Assets$546,152$593,043▲ $46,891
Temporarily Rstr Net Assets$82,839$32,988▼ $49,851
Total Net Assets Fund Balance$628,991$626,031▼ $2,960
Total Liabilities and Net Assets / Fund Balance$666,677$671,733▲ $5,056
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bettina EipperSchool DirectorFT$94,050$94,050
Carlotta ClarkSecretaryFT$54,853$54,853

Board Members and Trustees

NameTitle
Lisa McCombsBoard Chair
Judy FraserDirector
Shannon LockwoodDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,160,293
Program Service Revenue
$0
Investment Income
$6,244
Other Revenue
$0
Change in Net Assets
$2,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,549,518
Other Expenses$614,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$882,790$120,381-$1,003,171
Other Employee Benefits$163,892$22,349-$186,241
Pension Plan Contributions$150,051$20,461-$170,512
Occupancy$134,102$18,287-$152,389
Current Officers, Directors, Trustees, and Key Employees$131,035$17,868-$148,903
All Other Expenses$58,846$8,024-$66,870
Other Expenses$54,099$7,377-$61,476
Payroll Taxes$35,808$4,883-$40,691
Travel$12,693$1,731-$14,424
Insurance$10,442$1,424-$11,866
Advertising$1,415$193-$1,608
Fees for Services Legal$148$20-$168
Total Functional Expenses$1,903,986$259,634$0$2,163,620
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employer H&W Suspense Clearing$9,901
Unearned Receivable$9,680
Unearned Revenue$2,843
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

The Form 990 is prepared by an accountant, then reviewed and approved by the executive director. The executive director brings it to the attention of the governing body who vote to approve.

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

Annual disclosure statements are required to be submitted by all members of the governing body. Conflicts are enforced by members so conflicted, recusing themselves from voting.

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

For the Executive Director, comparability of pay scales for other local charter schools and public schools are collected and analyzed. The governing body requests the Arcata School District to inform them is the pay scale is questionable. These activities are documented contemporaneously.For other officers and key employees, comparability of pay scales for other local charter schools and public schools are collected and analyzed. The Executive Director requests the Arcata School District to inform him/her if any employee's pay scale is questionable. These activities are documented contemporaneously.

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

The organization prepares a community handbook each year for distribution to the public. This handbook outlines the method that any member of the public may use to see the organization's financial statements and Forms 1023 and 990.

Filing and Contact Details

Filer

Filer Name
Coastal Grove Charter School
EIN
36-4597600
Phone
7078258804
Address
P O Box 510, Arcata, CA 95518

Signing Officer

Name
Bettina Eipper
Title
School Director
Signed
2016-11-07
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
1
Employees
27
Volunteers
200

Preparer

Firm
Plaza Professionals LLC
Address
928 H Street, Arcata, CA 95521
Preparer
Jessica McKnight
Phone
7078229190
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior Year Adjustments = -$5877

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$0

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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/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09901
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22843
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Employer H&W Suspense Clearing
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Unearned Receivable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Unearned Revenue
IRS990ScheduleD/TotalLiabilityAmt022424
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/ExplanationTxt0Coastal Grove Charter School sends the application for free and reduced priced lunches to every student's family. The racial nondescrimination language is included within that application. Additionally, as part of offering the free/reduced priced lunch programto students, the school is required to place an advertisement in the local newspaper annually that publicizes the racial nondescrimination policy.
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
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by an accountant, then reviewed and approved by the executive director. The executive director brings it to the attention of the governing body who vote to approve.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual disclosure statements are required to be submitted by all members of the governing body. Conflicts are enforced by members so conflicted, recusing themselves from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2For the Executive Director, comparability of pay scales for other local charter schools and public schools are collected and analyzed. The governing body requests the Arcata School District to inform them is the pay scale is questionable. These activities are documented contemporaneously.For other officers and key employees, comparability of pay scales for other local charter schools and public schools are collected and analyzed. The Executive Director requests the Arcata School District to inform him/her if any employee's pay scale is questionable. These activities are documented contemporaneously.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization prepares a community handbook each year for distribution to the public. This handbook outlines the method that any member of the public may use to see the organization's financial statements and Forms 1023 and 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior Year Adjustments = -$5877
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding = -$0
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 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0California Department of Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1Independent
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Arcata School District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Coastal Grove School PTO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0946002186
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1870787442
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 (c) (3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Educational Support
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Membership
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01435 Buttermilk Lane
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1P O Box 510
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Arcata
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Arcata
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095521
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd195521
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt082839
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt032988
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0666677
IRS990/TotalAssetsEOYAmt0671733
IRS990/TotalAssetsGrp/BOYAmt0666677
IRS990/TotalAssetsGrp/EOYAmt0671733
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02160293
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0259634
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01903986
IRS990/TotalFunctionalExpensesGrp/TotalAmt02163620
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037686
IRS990/TotalLiabilitiesEOYAmt045702
IRS990/TotalLiabilitiesGrp/BOYAmt037686
IRS990/TotalLiabilitiesGrp/EOYAmt045702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0628991
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0626031
IRS990/TotalProgramServiceExpensesAmt01903986
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0148903
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02166537
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0666677

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