Civic Intelligence

Whole Community Education Inc

990 • Fiscal year 2016 • EIN 36-4686646

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 06, 2017

2491 San Miguel DriveWalnut Creek, CA 94596

(925) 948-5006

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

79th percentile

$9,400

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

75th percentile

25%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

84th percentile

42%

Faster revenue growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$117,215

Up $23,231 (+25%) from 2015

Net Assets

Up

$68,310

Up $5,949 (+9.5%) from 2015

Liabilities

Up

$48,905

Up $17,282 (+55%) from 2015

Revenue

Up

$477,982

Up $142,086 (+42%) from 2015

Expenses

Up

$472,033

Up $150,652 (+47%) from 2015

Net Income

Down

$5,949

Down $8,566 (-59%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50K-$100KAssets 2014: $57,356Liabilities 2014: $9,510Net Assets 2014: $47,8462014Assets 2015: $93,984Liabilities 2015: $31,623Net Assets 2015: $62,3612015Assets 2016: $117,215Liabilities 2016: $48,905Net Assets 2016: $68,3102016Assets 2017: $37,001Liabilities 2017: $89,448Net Assets 2017: -$52,4472017Assets 2018: $38,951Liabilities 2018: $60,333Net Assets 2018: -$21,3822018Assets 2019: $8,306Liabilities 2019: $31,108Net Assets 2019: -$22,8022019Assets 2020: $37,061Liabilities 2020: $12,420Net Assets 2020: $24,6412020

Highlighted filing

2016

Assets$117,215
Liabilities$48,905
Net Assets$68,310

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $159,298Expenses 2014: $123,311Net Income 2014: $35,9872014Revenue 2015: $335,896Expenses 2015: $321,381Net Income 2015: $14,5152015Revenue 2016: $477,982Expenses 2016: $472,033Net Income 2016: $5,9492016Revenue 2017: $591,142Expenses 2017: $711,899Net Income 2017: -$120,7572017Revenue 2018: $627,616Expenses 2018: $596,551Net Income 2018: $31,0652018Revenue 2019: $176,165Expenses 2019: $177,585Net Income 2019: -$1,4202019Revenue 2020: $196,334Expenses 2020: $148,891Net Income 2020: $47,4432020

Highlighted filing

2016

Revenue$477,982
Expenses$472,033
Net Income$5,949
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 6, 2017
Return Version
2015v3.0
Gross Receipts
$493,438
Mission and Program Overview

Mission

Singing Stones School will provide an education inspired by the Waldorf philosophy from Kindergarten through high-school for children in the Tri-Valley area of Contra Costa County.We are a deeply committed faculty working within a sustainable holistic community to facilitate the educational ideals of academic excellence, social responsibility and recognition of each individuals unique capacities. We are dedicated to awakening in each student the creative intelligence to envision, the compassion to understand, and the courage to be an active participant in our common future.At Singing Stones, we see that Waldorf education presents a new, future model of education that truly works today. It is a locally rooted and yet international education. It is values based but non-secular. It is holistic in nurturing the whole child and also in terms of its commitment to community, its approach to subject matter and its operational practices. It is a hundred years old, well proven, and yet still ahe

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,460$68,251▼ $2,209
Savings and Temporary Cash Investments$9,425$31,002▲ $21,577
Accounts Receivable$6,323$14,074▲ $7,751
Land, Buildings, and Equipment, Net$7,776$3,888▼ $3,888
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$93,984$117,215▲ $23,231
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,125$30,780▲ $15,655
Accounts Payable and Accrued Expenses$11,409$10,489▼ $920
Other Liabilities$5,089$7,636▲ $2,547
Total Liabilities$31,623$48,905▲ $17,282
Net Assets / Fund Balance
Unrestricted Net Assets$55,166$40,265▼ $14,901
Temporarily Rstr Net Assets$7,195$28,045▲ $20,850
Total Net Assets Fund Balance$62,361$68,310▲ $5,949
Total Liabilities and Net Assets / Fund Balance$93,984$117,215▲ $23,231

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,888$7,762$11,650
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana JainPresidentPT$9,400$9,400
Josh BreamDirectorPT$5,200$5,200

Board Members and Trustees

NameTitle
Jim StrattonDirector
Kate NewkirkDirector
Mike ClarkDirector
Nina ClausDirector
Laurie RuggieroSecretary
Michael DeanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,955
Program Service Revenue
$392,173
Investment Income
$2
Other Revenue
$6,852
All Other Contributions
$60,030
Change in Net Assets
$5,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,599
Other Expenses$165,434
Total Fundraising Expense$1,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,484$40,144-$267,628
Occupancy$82,548$7,344-$89,892
Payroll Taxes$20,715$3,656-$24,371
Fees for Services Other$18,044$1,796-$19,840
Current Officers, Directors, Trustees, and Key Employees$12,670$1,930-$14,600
Advertising-$3,633$1,038$4,671
All Other Expenses$2,016$2,315-$4,331
Depreciation Depletion$3,499$389-$3,888
Insurance$3,096$546-$3,642
Other Expenses$2,258$399-$2,657
Office Expenses$245$1,701-$1,946
Fees for Services Accounting-$1,900-$1,900
Travel$346$1,130-$1,476
Interest$68--$68
Total Functional Expenses$399,861$71,134$1,038$472,033
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,308
Fundraising Direct Expenses$15,456
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Making Magic - Renaissance Ball Auction$33,613$14,688$2,178$12,510
Total Events$33,613$14,688$12,678$2,010
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
Payroll Liabilities$7,636
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Draft form 990 reviewed by the board prior to filing.

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

Documents available upon request.

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

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Whole Community Education Inc
EIN
36-4686646
Address
2491 SAN MIGUEL DRIVE, WALNUT CREEK, CA 94596

Signing Officer

Name
Michael Dean
Title
Treasurer
Signed
2017-03-06
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
6
Employees
13
Volunteers
10

Preparer

Firm
Strand Boyce OShaughnessy CPAs Inc
Address
3480 Buskirk Ave Suite 215, Pleasant Hill, CA 94523
Preparer
Debra J Boyce
Phone
9259341191
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - FORM 990 PART VI, SECTION B, LINES 13, 14THIS IS A SMALL ORGANIZATION WHERE THE BUSINESS OPERATIONS ARE WIDELY KNOWN AND TRANSPARENT TO SUPPORTERS AND VOLUNTEERS. AT THIS TIME, THE ORGANIZATION DOES NOT HAVE THE RESOURCES OR NEED TO IMPLEMENT, MAINTAIN, AND MONITOR AN OUTSIDE WHISTLEBLOWER SERVICE AND DOCUMENTATION SYSTEM.

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IRS990/OtherExpensesGrp/Desc3TELEPHONE/INTERNET
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02067
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12184
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2399
IRS990/OtherExpensesGrp/ProgramServicesAmt019715
IRS990/OtherExpensesGrp/ProgramServicesAmt15106
IRS990/OtherExpensesGrp/ProgramServicesAmt22051
IRS990/OtherExpensesGrp/ProgramServicesAmt32258
IRS990/OtherExpensesGrp/TotalAmt021782
IRS990/OtherExpensesGrp/TotalAmt15106
IRS990/OtherExpensesGrp/TotalAmt24235
IRS990/OtherExpensesGrp/TotalAmt32657
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt05089
IRS990/OtherLiabilitiesGrp/EOYAmt07636
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040144
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0227484
IRS990/OtherSalariesAndWagesGrp/TotalAmt0267628
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03656
IRS990/PayrollTaxesGrp/ProgramServicesAmt020715
IRS990/PayrollTaxesGrp/TotalAmt024371
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SCRIP AND SCHOOL PHOTOS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01707
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0390466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01707
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1390466
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt046382
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124150
IRS990/PYOtherRevenueAmt07524
IRS990/PYProgramServiceRevenueAmt0281988
IRS990/PYRevenuesLessExpensesAmt014515
IRS990/PYSalariesCompEmpBnftPaidAmt0197231
IRS990/PYTotalExpensesAmt0321381
IRS990/PYTotalRevenueAmt0335896
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05949
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0392173
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031002
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03888
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07762
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03888
IRS990ScheduleD/TotalLiabilityAmt07636
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/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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt018925
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt018925
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012678
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MAKING MAGIC - RENAISSANCE BALL AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03750
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03750
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033613
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt033613
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014688
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014688
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02010
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02178
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02178
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt06350
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt06350
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - FORM 990 PART VI, SECTION B, LINES 13, 14THIS IS A SMALL ORGANIZATION WHERE THE BUSINESS OPERATIONS ARE WIDELY KNOWN AND TRANSPARENT TO SUPPORTERS AND VOLUNTEERS. AT THIS TIME, THE ORGANIZATION DOES NOT HAVE THE RESOURCES OR NEED TO IMPLEMENT, MAINTAIN, AND MONITOR AN OUTSIDE WHISTLEBLOWER SERVICE AND DOCUMENTATION SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT FORM 990 REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07195
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt028045
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt093984
IRS990/TotalAssetsEOYAmt0117215
IRS990/TotalAssetsGrp/BOYAmt093984

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