Civic Intelligence

Coastal Grove Charter School

990 • Fiscal year 2018 • EIN 36-4597600

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 13, 2018

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

52nd percentile

0.10x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

26th percentile

0.02x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-8.8%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

66th percentile

$95,931

Higher top officer pay than 66% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

3rd percentile

-32%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-0.3%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$438,437

Down $203,677 (-32%) from 2017

Net Assets

Down

$395,758

Down $197,067 (-33%) from 2017

Liabilities

Down

$42,679

Down $6,610 (-13%) from 2017

Revenue

Down

$2,249,255

Down $6,593 (-0.3%) from 2017

Expenses

Up

$2,446,324

Up $157,270 (+6.9%) from 2017

Net Income

Down

-$197,069

Down $163,863 (-493%) from 2017

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

2018

Assets$438,437
Liabilities$42,679
Net Assets$395,758

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

2018

Revenue$2,249,255
Expenses$2,446,324
Net Income-$197,069
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$2,249,255
Mission and Program Overview

Mission

To operate a school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$561,539$392,548▼ $168,991
Accounts Receivable$80,575$45,889▼ $34,686
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$642,114$438,437▼ $203,677
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$26,088$27,895▲ $1,807
Other Liabilities$23,201$14,784▼ $8,417
Total Liabilities$49,289$42,679▼ $6,610
Net Assets / Fund Balance
Unrestricted Net Assets$592,825$395,758▼ $197,067
Total Net Assets Fund Balance$592,825$395,758▼ $197,067
Total Liabilities and Net Assets / Fund Balance$642,114$438,437▼ $203,677
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bettina EipperSchool DirectorFT$95,931$95,931
Carlotta ClarkSecretaryFT$60,378$60,378

Board Members and Trustees

NameTitle
Lisa McCombsBoard Chair
Judy FraserDirector
Shannon LockwoodDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,240,383
Program Service Revenue
$0
Investment Income
$8,872
Other Revenue
$0
Change in Net Assets
$-197,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,871,377
Other Expenses$574,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,012,963$138,131-$1,151,094
Pension Plan Contributions$230,903$31,487-$262,390
Other Employee Benefits$224,688$30,639-$255,327
Current Officers, Directors, Trustees, and Key Employees$139,312$18,997-$158,309
Occupancy$132,914$18,125-$151,039
All Other Expenses$61,082$8,329-$69,411
Other Expenses$48,613$6,629-$55,242
Payroll Taxes$38,946$5,311-$44,257
Conferences and Meetings$14,293$1,949-$16,242
Insurance$13,855$1,889-$15,744
Advertising$1,858$253-$2,111
Travel$1,640$224-$1,864
Fees for Services Legal$118$16-$134
Total Functional Expenses$2,152,766$293,558$0$2,446,324
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
Unearned Receivable$14,674
Employer H&W Suspense Clearing$110
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, 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
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
3
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 Increases

Prior Year Adjustment = $0

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $2

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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/Amt0110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Employer H&W Suspense Clearing
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Unearned Receivable
IRS990ScheduleD/TotalLiabilityAmt014784
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 Adjustment = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding = $2
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 Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
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/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0642114
IRS990/TotalAssetsEOYAmt0438437
IRS990/TotalAssetsGrp/BOYAmt0642114
IRS990/TotalAssetsGrp/EOYAmt0438437
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02240383
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0293558
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02152766
IRS990/TotalFunctionalExpensesGrp/TotalAmt02446324
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049289
IRS990/TotalLiabilitiesEOYAmt042679
IRS990/TotalLiabilitiesGrp/BOYAmt049289
IRS990/TotalLiabilitiesGrp/EOYAmt042679
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0592825
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0395758
IRS990/TotalProgramServiceExpensesAmt02152766
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0156309
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08872
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02249255
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0642114
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0438437
IRS990/TravelGrp/ManagementAndGeneralAmt0224
IRS990/TravelGrp/ProgramServicesAmt01640

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