Civic Intelligence

Kazoo School

990 • Fiscal year 2018 • EIN 38-2058301

Aug 01, 2017 to Jul 31, 2018 • Filed on Dec 14, 2018

1401 Cherry StreetKalamazoo, MI 49008

(269) 345-3239

Siviq Scores

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

Liabilities / Assets

87th percentile

0.58x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.23x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

5th percentile

-34%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-11%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$372,720

Down $194,900 (-34%) from 2017

Net Assets

Down

$158,169

Down $122,056 (-44%) from 2017

Liabilities

Down

$214,551

Down $72,844 (-25%) from 2017

Revenue

Down

$941,899

Down $118,428 (-11%) from 2017

Expenses

Up

$1,065,957

Up $27,694 (+2.7%) from 2017

Net Income

Down

-$124,058

Down $146,122 (-662%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $406,263Liabilities 2011: $421,062Net Assets 2011: -$14,8192011Assets 2012: $497,104Liabilities 2012: $352,818Net Assets 2012: $144,2862012Assets 2013: $603,903Liabilities 2013: $372,627Net Assets 2013: $231,2762013Assets 2014: $453,721Liabilities 2014: $326,661Net Assets 2014: $127,0602014Assets 2015: $521,444Liabilities 2015: $302,963Net Assets 2015: $218,4812015Assets 2016: $558,686Liabilities 2016: $302,006Net Assets 2016: $256,6802016Assets 2017: $567,620Liabilities 2017: $287,395Net Assets 2017: $280,2252017Assets 2018: $372,720Liabilities 2018: $214,551Net Assets 2018: $158,1692018Assets 2019: $425,932Liabilities 2019: $165,810Net Assets 2019: $260,1222019Assets 2020: $411,587Liabilities 2020: $88,974Net Assets 2020: $322,6132020Assets 2021: $1,262,530Liabilities 2021: $560,453Net Assets 2021: $702,0772021Assets 2022: $1,510,685Liabilities 2022: $458,691Net Assets 2022: $1,051,9942022Assets 2023: $1,881,647Liabilities 2023: $538,871Net Assets 2023: $1,342,7762023Assets 2024: $1,911,196Liabilities 2024: $524,751Net Assets 2024: $1,386,4452024Assets 2025: $1,875,305Liabilities 2025: $425,626Net Assets 2025: $1,449,6792025

Highlighted filing

2018

Assets$372,720
Liabilities$214,551
Net Assets$158,169

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,203,951Expenses 2011: $1,217,614Net Income 2011: -$13,6632011Revenue 2012: $1,306,517Expenses 2012: $1,147,412Net Income 2012: $159,1052012Revenue 2013: $1,185,469Expenses 2013: $1,098,479Net Income 2013: $86,9902013Revenue 2014: $1,179,135Expenses 2014: $1,283,385Net Income 2014: -$104,2502014Revenue 2015: $1,175,324Expenses 2015: $1,083,903Net Income 2015: $91,4212015Revenue 2016: $1,031,769Expenses 2016: $993,570Net Income 2016: $38,1992016Revenue 2017: $1,060,327Expenses 2017: $1,038,263Net Income 2017: $22,0642017Revenue 2018: $941,899Expenses 2018: $1,065,957Net Income 2018: -$124,0582018Revenue 2019: $1,042,383Expenses 2019: $940,430Net Income 2019: $101,9532019Revenue 2020: $909,270Expenses 2020: $846,779Net Income 2020: $62,4912020Revenue 2021: $1,153,798Expenses 2021: $776,674Net Income 2021: $377,1242021Revenue 2022: $1,574,944Expenses 2022: $1,224,452Net Income 2022: $350,4922022Revenue 2023: $1,768,018Expenses 2023: $1,477,887Net Income 2023: $290,1312023Revenue 2024: $1,627,994Expenses 2024: $1,585,745Net Income 2024: $42,2492024Revenue 2025: $1,627,330Expenses 2025: $1,565,103Net Income 2025: $62,2272025

Highlighted filing

2018

Revenue$941,899
Expenses$1,065,957
Net Income-$124,058
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Dec 14, 2018
Return Version
2017v2.3
Gross Receipts
$957,133
Mission and Program Overview

Mission

Kazoo school provides daily education to students ages 3 to 14.

Kazoo school provides daily education to students ages 3 to 14

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$290,263$273,304▼ $16,959
Accounts Receivable$36,094$42,987▲ $6,893
Loans From Officers Directors$55,566$21,087▼ $34,479
Cash and Non-Interest-Bearing Accounts$201,450$2,350▼ $199,100
Prepaid Expenses and Deferred Charges$405--
Total Assets$567,620$372,720▼ $194,900
Other Assets Total$39,408$54,079▲ $14,671
Liabilities
Deferred Revenue$171,970$142,115▼ $29,855
Accounts Payable and Accrued Expenses$59,859$51,349▼ $8,510
Total Liabilities$287,395$214,551▼ $72,844
Net Assets / Fund Balance
Unrestricted Net Assets$277,750$155,650▼ $122,100
Temporarily Rstr Net Assets$2,475$2,519▲ $44
Total Net Assets Fund Balance$280,225$158,169▼ $122,056
Total Liabilities and Net Assets / Fund Balance$567,620$372,720▼ $194,900

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$233,285$333,339$566,624
Equipment$19,619$129,651$149,270
Land$20,400-$20,400
Other Assets Org$11,330--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pete WoodwardBoard Chair
Anne FischellVice Chair
Laura FefferBoard Member
Staci Perryman-clarkBoard Member
Brynn WadeSecretary
Ben TaylorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,721
Program Service Revenue
$872,618
Investment Income
$86
Other Revenue
$39,474
All Other Contributions
$4,721
Change in Net Assets
$-124,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$858,459
Other Expenses$207,498
Total Fundraising Expense$4,504
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,776$187,917$3,835$791,528
Occupancy-$83,382-$83,382
Payroll Taxes$50,868$15,394$669$66,931
Office Expenses-$30,967-$30,967
Depreciation Depletion$2,429$14,529-$16,958
Fees for Services Accounting-$8,696-$8,696
Other Expenses$10,038$5,942-$5,942
Conferences and Meetings$4,822--$4,822
Interest-$4,409-$4,409
Advertising-$3,440-$3,440
Total Functional Expenses$706,777$354,676$4,504$1,065,957
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,708
Fundraising Direct Expenses$15,234
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree Fundrais$20,469$20,469$3,797$16,672
Total Events$20,469$20,469$3,797$16,672
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anne Arbetter FischellTrusteeLoan PaymentNo-
John Kittredge of Belfry LLCFormer TrusteeLoan PaymentNo-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$55,566$21,087▼ $34,479
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

Form 990 is distributed and reviewed by the board of trustees prior to filing.

Form 990, Page 6, Part VI, Line 12C

Kazoo school's ethics policy, including the conflict of interest policy, is reviewed and signed by each trustee at the beginning of each fiscal year.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top official's salary and benefits of the head of school are included in an employment contract reviewed by the board of trustees and signed by the president of the board of trustees.

Form 990, Page 6, Part VI, Line 19

Made available upon request

Filing and Contact Details

Filer

Filer Name
Kazoo School
EIN
38-2058301
Phone
2693453239
Address
1401 CHERRY STREET, KALAMAZOO, MI 49008

Signing Officer

Name
Sonita Newbury-schau
Title
Head of School
Phone
2693453239
Signed
2018-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pete Woodward
Formed
1972
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
46

Preparer

Firm
Flegal & Melnik
Address
350 GLADYS ST, PORTAGE, MI 49002-2955
Preparer
Daniel E Melnik
Phone
2693831900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Changes in assets kcf 2,002

Raw XML Appendix391 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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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATION POLICY APPEARS ON THE SCHOOL WEBSITE IN THREE LOCATIONS: THE APPLY ONLINE PAGE, THE TUITION/SCHOLOARSHIP PAGES AND THE EMPLOYMENT PAGE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SOIREE FUNDRAIS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020469
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020469
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020469
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020469
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016672
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03797
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03797
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JOHN KITTREDGE OF BELFRY LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TRUSTEE
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LOAN PAYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LOAN PAYMENT
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FACILITY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt060000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ANNE ARBETTER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TRUSTEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt021087
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS DISTRIBUTED AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KAZOO SCHOOL'S ETHICS POLICY, INCLUDING THE CONFLICT OF INTEREST POLICY, IS REVIEWED AND SIGNED BY EACH TRUSTEE AT THE BEGINNING OF EACH FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL'S SALARY AND BENEFITS OF THE HEAD OF SCHOOL ARE INCLUDED IN AN EMPLOYMENT CONTRACT REVIEWED BY THE BOARD OF TRUSTEES AND SIGNED BY THE PRESIDENT OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGES IN ASSETS KCF 2,002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0567620
IRS990/TotalAssetsEOYAmt0372720
IRS990/TotalAssetsGrp/BOYAmt0567620
IRS990/TotalAssetsGrp/EOYAmt0372720
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029721
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04504
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0354676
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0706777
IRS990/TotalFunctionalExpensesGrp/TotalAmt01065957
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0214551
IRS990/TotalLiabilitiesGrp/BOYAmt0287395
IRS990/TotalLiabilitiesGrp/EOYAmt0214551
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0158169
IRS990/TotalProgramServiceExpensesAmt0706777
IRS990/TotalProgramServiceRevenueAmt0872618
IRS990/TotalRevenueGrp/ExclusionAmt086
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0872618
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0941899
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0567620
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0372720
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0277750
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0155650
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.KAZOOSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SONITA NEWBURY-SCHAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum02693453239
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAZOO SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0KAZO
ReturnHeader/Filer/EIN0382058301
ReturnHeader/Filer/PhoneNum02693453239
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 CHERRY STREET
ReturnHeader/Filer/USAddress/CityNm0KALAMAZOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049008
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0595474DBA9F211778BE7F680A8114B352DE6887A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0595474DBA9F211778BE7F680A8114B352DE6887A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.176.35.196
ReturnHeader/FilingSecurityInformation/IPDt02018-12-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:02:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383363225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLEGAL & MELNIK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 GLADYS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490022955
ReturnHeader/PreparerPersonGrp/PhoneNum02693831900
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL E MELNIK
ReturnHeader/ReturnTs02018-12-17T10:02:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.88$0.43$1.45$1.63$1.57$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.91$0.52$1.39$1.63$1.59$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.54$1.34$1.77$1.48$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.46$1.05$1.57$1.22$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.56$0.70$1.15$0.78$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.32$0.91$0.85$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.17$0.26$1.04$0.94$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.21$0.16$0.94$1.07$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.29$0.28$1.06$1.04$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.30$0.26$1.03$0.99$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.30$0.22$1.18$1.08$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.33$0.13$1.18$1.28$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.37$0.23$1.19$1.10$0.09
2012Summary only. Only limited summary data is available for this year.$0.50$0.35$0.14$1.31$1.15$0.16
2011Summary only. Only limited summary data is available for this year.$0.41$0.42$0.01$1.20$1.22$0.01