Civic Intelligence

Pathways College Inc.

990 • Fiscal year 2018 • EIN 38-3985918

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

Organization ProfileWWW.PATHWAYSCOLLEGE.ORG
320 N HALSTEAD STREET Suite 280Pasadena, CA 91107

(626) 683-3500

Siviq Scores

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

Liabilities / Assets

98th percentile

2.30x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

59.94x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

1st percentile

-1959%

Higher net margin than 1% 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

4th percentile

-42%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

100th percentile

3264%

Faster revenue growth than 100% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$590,454

Down $434,828 (-42%) from 2017

Net Assets

Down

-$768,825

Down $444,292 (-137%) from 2017

Liabilities

Up

$1,359,279

Up $9,464 (+0.7%) from 2017

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$22,676

Up $22,002 (+3264%) from 2017

Expenses

Up

$466,968

Up $141,761 (+44%) from 2017

Net Income

Down

-$444,292

Down $119,759 (-37%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$4.0M$2.0M$0-$2.0MAssets 2016: $100,000Liabilities 2016: $100,000Net Assets 2016: $02016Assets 2017: $1,025,282Liabilities 2017: $1,349,815Net Assets 2017: -$324,5332017Assets 2018: $590,454Liabilities 2018: $1,359,279Net Assets 2018: -$768,8252018Assets 2019: $91,676Liabilities 2019: $1,426,549Net Assets 2019: -$1,334,8732019Assets 2020: $289,046Liabilities 2020: $186,402Net Assets 2020: $102,6442020Assets 2021: $3,146,340Liabilities 2021: $173,043Net Assets 2021: $2,973,2972021Assets 2022: $2,599,411Liabilities 2022: $59,032Net Assets 2022: $2,540,3792022Assets 2023: $2,028,255Liabilities 2023: $132,671Net Assets 2023: $1,895,5842023Assets 2024: $1,498,287Liabilities 2024: $122,324Net Assets 2024: $1,375,9632024

Highlighted filing

2018

Assets$590,454
Liabilities$1,359,279
Net Assets-$768,825
Open 2018 Filing

Operations Trend

Revenue Growth100th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $674Expenses 2017: $325,207Net Income 2017: -$324,5332017Revenue 2018: $22,676Expenses 2018: $466,968Net Income 2018: -$444,2922018Revenue 2019: $15,700Expenses 2019: $581,748Net Income 2019: -$566,0482019Revenue 2020: $2,031,349Expenses 2020: $593,832Net Income 2020: $1,437,5172020Revenue 2021: $3,705,567Expenses 2021: $834,914Net Income 2021: $2,870,6532021Revenue 2022: $373,618Expenses 2022: $812,563Net Income 2022: -$438,9452022Revenue 2023: $35,419Expenses 2023: $707,259Net Income 2023: -$671,8402023Revenue 2024: $71,819Expenses 2024: $599,705Net Income 2024: -$527,8862024

Highlighted filing

2018

Revenue$22,676
Expenses$466,968
Net Income-$444,292
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 30, 2019
Return Version
2017v2.3
Gross Receipts
$22,676
Mission and Program Overview

Mission

To establish, maintain, and operate a nonprofit college, wherein the study of arts, sciences, literature, mathematics, liberal studies and related subjects may be taught, and advanced degrees granted according to courses of study approved by the board of directors, and such other activities that are in furtherance of the educational purposes of the corporation.

To establish, maintain, and operate a nonprofit college, wherein the study of arts, sciences, literature, mathematics, liberal studies and related subjects may be taught.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,018,530$583,702▼ $434,828
Prepaid Expenses and Deferred Charges$6,000$6,000→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,025,282$590,454▼ $434,828
Other Assets Total$752$752→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,300,000$1,300,000→ $0
Accounts Payable and Accrued Expenses$49,815$59,279▲ $9,464
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,349,815$1,359,279▲ $9,464
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-324,533$-768,825▼ $444,292
Total Net Assets Fund Balance$-324,533$-768,825▼ $444,292
Total Liabilities and Net Assets / Fund Balance$1,025,282$590,454▼ $434,828
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
John HallPresident
Joan HallVice President
Edgar GarciaBoard Member
Frank CovaleskieBoard Member
Gary WilfertBoard Member
Jerry FloresBoard Member
Jim GriffinBoard Member
Karen NewlinBoard Member
Laura Soloff-gellerBoard Member
Melinda LesterBoard Member
Norbert KreuzerBoard Member
Scott SaundersBoard Member
Jamie DonahueSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,920
Investment Income
$756
Other Revenue
$0
Change in Net Assets
$-444,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,676
Revenue Not Reported on Form 990
$260,000
Total Revenue per Audited Statements
$282,676
Total Revenue per Form 990
$22,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$341,523
Other Expenses$125,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$292,129--$292,129
Fees for Services Other$43,550--$43,550
Information Technology$27,166--$27,166
Payroll Taxes$26,112--$26,112
Other Employee Benefits$20,541--$20,541
Interest-$14,690-$14,690
Advertising$6,008--$6,008
Travel$5,443--$5,443
Office Expenses$5,188--$5,188
Pension Plan Contributions$2,741--$2,741
Occupancy$1,940--$1,940
All Other Expenses$1,016--$1,016
Other Expenses$710$2,520-$710
Total Functional Expenses$449,758$17,210$0$466,968

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$726,968
Expenses per Audited Statements$466,968
Total Expenses per Form 990$466,968
Expenses Not Reported on Form 990$260,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Higher Education Mgmt Inc35% CONTROLLED ENTITYManagement ServicesNo$252,900

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Pathways College Inc
EIN
38-3985918
In Care Of
% JAMIE DONAHUE
Phone
6266833500
Address
320 N HALSTEAD STREET Suite 280, PASADENA, CA 91107

Signing Officer

Name
John Hall
Title
President
Phone
6266833500
Signed
2019-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hall President
Formed
2015
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
0

Preparer

Firm
Maginnis Knechtel & McIntyre LLP
Address
300 W Colorado Blvd, Pasadena, CA 91105
Preparer
Linda E G Ballesteros
Phone
6264493466
Supplemental Narrative

Additional Explanations

Form 990 Review Process

“990 part vi line 11 the organization's form 990 is prepared by independent tax professionals and reviewed by management. Once reviewed it is sent by email or u.s. Postal service to members of the board.”

Conflict of Interest Policy

“990 part vi line 12c the organization's conflict of interest policy is distributed to the board of directors by outside legal counsel who reviews and discusses the policy during a scheduled meeting of the board. Through communication with the board, outside legal counsel regularly monitors compliance with the policy and recommends enforcement action if questions arise.”

Compensation Review and Approval

“990 part vi line 15 directors are not compensated. Compensation of key employees is reviewed and approved by management based in part on comparability data.”

Availability of Public Information

“990 part vi line 19 public information, including the organization's form 990 are made available upon request.”

Family or Business Relationships

“990 part vi line 2 family and business relationships: family relationships: john hall, president joan hall, vice president jamie donahue, secretary john hall jr, treasurer business relationships: john hall, president joan hall, vice president jamie donahue, secretary john hall jr, treasurer”

Donated Services

“990 part xi line 6 and schedule d part xi and xii the organization has recorded $260,000 in contributed service revenue and abated rent, and $260,000 in expense related to services and rent provided by related parties and affiliates.”

Financial Statement Notes

Fin 48 Footnote

“Schedule d part x line 2 the college operates as a non-for-profit entity that is exempt from federal income tax pursuant to internal revenue code section 501(c)(3) and the corresponding section of the california revenue and taxation code. In addition, the college generates no income from unrelated business. Accordingly, no provision has been made for income taxes.”

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IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt022676
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
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IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt027166
IRS990/InformationTechnologyGrp/TotalAmt027166
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt014690
IRS990/InterestGrp/TotalAmt014690
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0756
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0756
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ESTABLISH, MAINTAIN, AND OPERATE A NONPROFIT COLLEGE, WHEREIN THE STUDY OF ARTS, SCIENCES, LITERATURE, MATHEMATICS, LIBERAL STUDIES AND RELATED SUBJECTS MAY BE TAUGHT, AND ADVANCED DEGREES GRANTED ACCORDING TO COURSES OF STUDY APPROVED BY THE BOARD OF DIRECTORS, AND SUCH OTHER ACTIVITIES THAT ARE IN FURTHERANCE OF THE EDUCATIONAL PURPOSES OF THE CORPORATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01300000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01300000
IRS990/NetAssetsOrFundBalancesBOYAmt0-324533
IRS990/NetAssetsOrFundBalancesEOYAmt0-768825
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01940
IRS990/OccupancyGrp/TotalAmt01940
IRS990/OfficeExpensesGrp/ProgramServicesAmt05188
IRS990/OfficeExpensesGrp/TotalAmt05188
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0752
IRS990/OtherAssetsTotalGrp/EOYAmt0752
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020541
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020541
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1CURRICULUM
IRS990/OtherExpensesGrp/Desc2BUSINESS TAX AND LICENSE
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02520
IRS990/OtherExpensesGrp/ProgramServicesAmt014160
IRS990/OtherExpensesGrp/ProgramServicesAmt13054
IRS990/OtherExpensesGrp/ProgramServicesAmt2710
IRS990/OtherExpensesGrp/TotalAmt014160
IRS990/OtherExpensesGrp/TotalAmt13054
IRS990/OtherExpensesGrp/TotalAmt22520
IRS990/OtherExpensesGrp/TotalAmt3710
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0292129
IRS990/OtherSalariesAndWagesGrp/TotalAmt0292129
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt026112
IRS990/PayrollTaxesGrp/TotalAmt026112
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02741
IRS990/PensionPlanContributionsGrp/TotalAmt02741
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06000
IRS990/PrincipalOfficerNm0JOHN HALL PRESIDENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021920
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0674
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0180005
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-324533
IRS990/PYSalariesCompEmpBnftPaidAmt0145202
IRS990/PYTotalExpensesAmt0325207
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0674
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-444292
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt021920
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0260000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0260000
IRS990ScheduleD/ExpensesNotReportedAmt0260000
IRS990ScheduleD/ExpensesSubtotalAmt0466968
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0260000
IRS990ScheduleD/RevenueSubtotalAmt022676
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D PART X LINE 2 THE COLLEGE OPERATES AS A NON-FOR-PROFIT ENTITY THAT IS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CORRESPONDING SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, THE COLLEGE GENERATES NO INCOME FROM UNRELATED BUSINESS. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FIN 48 FOOTNOTE
IRS990ScheduleD/TotalExpensesPerForm990Amt0466968
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt022676
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0282676
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0726968
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EVEN THOUGH FORM 990 PART IV LINE 13 IS MARKED "YES", THE FILING ORGANIZATION IS A PUBLIC SCHOOL. SCHEDULE E IS NOT REQUIRED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0HIGHER EDUCATION MGMT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt035% CONTROLLED ENTITY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0252900
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ENTITY LISTED IS ENTITY THAT IS 35% OWNED DIRECTLY OR THROUGH ATTRIBUTION BY OFFICERS OF THE FILING ORGANIZATION. SEE SCHEDULE O. NO PAYMENTS WERE MADE FOR CONTRIBUTED SERVICES DURING THE REPORTING PERIOD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0INTERESTED PERSONS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 PART VI LINE 11 THE ORGANIZATION'S FORM 990 IS PREPARED BY INDEPENDENT TAX PROFESSIONALS AND REVIEWED BY MANAGEMENT. ONCE REVIEWED IT IS SENT BY EMAIL OR U.S. POSTAL SERVICE TO MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 PART VI LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD OF DIRECTORS BY OUTSIDE LEGAL COUNSEL WHO REVIEWS AND DISCUSSES THE POLICY DURING A SCHEDULED MEETING OF THE BOARD. THROUGH COMMUNICATION WITH THE BOARD, OUTSIDE LEGAL COUNSEL REGULARLY MONITORS COMPLIANCE WITH THE POLICY AND RECOMMENDS ENFORCEMENT ACTION IF QUESTIONS ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 PART VI LINE 15 DIRECTORS ARE NOT COMPENSATED. COMPENSATION OF KEY EMPLOYEES IS REVIEWED AND APPROVED BY MANAGEMENT BASED IN PART ON COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 PART VI LINE 19 PUBLIC INFORMATION, INCLUDING THE ORGANIZATION'S FORM 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 PART VI LINE 2 FAMILY AND BUSINESS RELATIONSHIPS: FAMILY RELATIONSHIPS: JOHN HALL, PRESIDENT JOAN HALL, VICE PRESIDENT JAMIE DONAHUE, SECRETARY JOHN HALL JR, TREASURER BUSINESS RELATIONSHIPS: JOHN HALL, PRESIDENT JOAN HALL, VICE PRESIDENT JAMIE DONAHUE, SECRETARY JOHN HALL JR, TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 PART XI LINE 6 AND SCHEDULE D PART XI AND XII THE ORGANIZATION HAS RECORDED $260,000 IN CONTRIBUTED SERVICE REVENUE AND ABATED RENT, AND $260,000 IN EXPENSE RELATED TO SERVICES AND RENT PROVIDED BY RELATED PARTIES AND AFFILIATES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 REVIEW PROCESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2COMPENSATION REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3AVAILABILITY OF PUBLIC INFORMATION

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Filings

Displayed year

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

Open filing
Assets
$590,454
Liabilities
$1,359,279
Net assets
-$768,825
Revenue
$22,676
Expenses
$466,968
Net income
-$444,292
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.12$1.38$0.07$0.60$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.13$1.90$0.04$0.71$0.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.06$2.54$0.37$0.81$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.17$2.97$3.71$0.83$2.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.19$0.10$2.03$0.59$1.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$1.43$1.33$0.02$0.58$0.57
2018Detailed filing. Detailed filing data is available for this year.$0.59$1.36$0.77$0.02$0.47$0.44
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.35$0.32$0.00$0.33$0.32
2016Summary only. Only limited summary data is available for this year.$0.10$0.10$0.00$0.00$0.00$0.00
Peer Organizations

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