Civic Intelligence

San Diego Virtual School

990 • Fiscal year 2016 • EIN 45-2609877

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 21, 2017

Organization ProfileWWW.SDVIRTUALSCHOOLS.COM
7950 University Ave Suite 410LA Mesa, CA 91942

(619) 713-7271

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

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

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

90th percentile

$204,052

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

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

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

91st percentile

62%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$1,199,378

Up $310,830 (+35%) from 2015

Net Assets

Up

$1,150,682

Up $643,488 (+127%) from 2015

Liabilities

Down

$48,696

Down $332,658 (-87%) from 2015

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin76th percentile

Revenue

Up

$4,068,977

Up $1,562,497 (+62%) from 2015

Expenses

Up

$3,425,489

Up $1,085,278 (+46%) from 2015

Net Income

Up

$643,488

Up $477,219 (+287%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $50,551Liabilities 2011: $83,473Net Assets 2011: -$32,9222011Assets 2012: $298,900Liabilities 2012: $166,410Net Assets 2012: $132,4902012Assets 2013: $461,184Liabilities 2013: $432,074Net Assets 2013: $29,1102013Assets 2014: $625,955Liabilities 2014: $285,030Net Assets 2014: $340,9252014Assets 2015: $888,548Liabilities 2015: $381,354Net Assets 2015: $507,1942015Assets 2016: $1,199,378Liabilities 2016: $48,696Net Assets 2016: $1,150,6822016Assets 2017: $1,752,151Liabilities 2017: $62,660Net Assets 2017: $1,689,4912017Assets 2018: $2,774,736Liabilities 2018: $701,314Net Assets 2018: $2,073,4222018Assets 2019: $2,466,625Liabilities 2019: $309,150Net Assets 2019: $2,157,4752019Assets 2020: $2,694,749Liabilities 2020: $229,479Net Assets 2020: $2,465,2702020Assets 2021: $3,610,366Liabilities 2021: $854,551Net Assets 2021: $2,755,8152021Assets 2022: $3,964,347Liabilities 2022: $1,134,339Net Assets 2022: $2,830,0082022Assets 2023: $4,381,408Liabilities 2023: $1,310,327Net Assets 2023: $3,071,0812023Assets 2024: $5,806,392Liabilities 2024: $1,194,209Net Assets 2024: $4,612,1832024

Highlighted filing

2016

Assets$1,199,378
Liabilities$48,696
Net Assets$1,150,682
Open 2016 Filing

Operations Trend

Revenue Growth91st percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $61,883Expenses 2011: $94,805Net Income 2011: -$32,9222011Expenses 2012: $394,3622012Expenses 2013: $1,088,1352013Revenue 2014: $1,690,785Expenses 2014: $1,570,402Net Income 2014: $120,3832014Revenue 2015: $2,506,480Expenses 2015: $2,340,211Net Income 2015: $166,2692015Revenue 2016: $4,068,977Expenses 2016: $3,425,489Net Income 2016: $643,4882016Revenue 2017: $4,092,847Expenses 2017: $3,554,038Net Income 2017: $538,8092017Revenue 2018: $5,096,817Expenses 2018: $4,712,886Net Income 2018: $383,9312018Revenue 2019: $4,617,461Expenses 2019: $4,533,408Net Income 2019: $84,0532019Revenue 2020: $4,748,446Expenses 2020: $4,440,651Net Income 2020: $307,7952020Revenue 2021: $4,554,387Expenses 2021: $4,263,842Net Income 2021: $290,5452021Revenue 2022: $5,072,452Expenses 2022: $4,998,259Net Income 2022: $74,1932022Revenue 2023: $5,940,102Expenses 2023: $5,699,029Net Income 2023: $241,0732023Revenue 2024: $8,303,821Expenses 2024: $6,770,714Net Income 2024: $1,533,1072024

Highlighted filing

2016

Revenue$4,068,977
Expenses$3,425,489
Net Income$643,488
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 21, 2017
Return Version
2015v3.0
Gross Receipts
$4,068,977
Mission and Program Overview

Mission

Serving the students of san diego county, san diego virtual high school will provide exemplary online education, free of charge, to students who wish to be a part of the cutting edge of educational technology. As a public charter school, admission is open to students residing within san diego county, with particular emphasis given to students in east, central, and south san diego county. All course content will be delivered online, and students will also have additional opportunities for academic enrichment via a variety of electives and field trips.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$844,815$1,107,094▲ $262,279
Accounts Receivable$43,733$88,294▲ $44,561
Prepaid Expenses and Deferred Charges-$3,990-
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-
Total Assets$888,548$1,199,378▲ $310,830
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$381,354$48,696▼ $332,658
Total Liabilities$381,354$48,696▼ $332,658
Net Assets / Fund Balance
Unrestricted Net Assets$434,173$1,072,168▲ $637,995
Temporarily Rstr Net Assets$73,021$78,514▲ $5,493
Total Net Assets Fund Balance$507,194$1,150,682▲ $643,488
Total Liabilities and Net Assets / Fund Balance$888,548$1,199,378▲ $310,830
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brennan MclaughlinExecutive DirectorFT$185,550$18,502$185,550

Board Members and Trustees

NameTitle
William HallPresident
Charlie PadillaTrustee
Steve FraireTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,065,465
Program Service Revenue
$0
Investment Income
$3,512
Other Revenue
$0
All Other Contributions
$8,101
Change in Net Assets
$643,488

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,068,977
Total Revenue per Audited Statements
$4,068,977
Total Revenue per Form 990
$4,068,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,378,102
Other Expenses$1,047,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,281,148$320,287-$1,601,435
Fees for Services Other$368,635$92,159-$460,794
Other Employee Benefits$223,998$55,999-$279,997
Pension Plan Contributions$216,319$54,080-$270,399
Current Officers, Directors, Trustees, and Key Employees$154,678$38,670-$193,348
Payroll Taxes$26,338$6,585-$32,923
Conferences and Meetings$15,936$3,984-$19,920
Occupancy$13,279$3,320-$16,599
Insurance-$8,622-$8,622
Other Expenses$1,321$330-$1,651
Total Functional Expenses$2,733,493$691,996$0$3,425,489

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,425,489
Total Expenses per Audited Statements$3,425,489
Total Expenses per Form 990$3,425,489
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

“Process the organization uses to review form 990. After receiving the 990 from the auditor/accounting firm, authorized school personnel will review the information against school records and financials. Any discrepancies will be sent to the auditor/accounting firm. Once the final 990 is completed, it will be forwarded to the governing board for review and approval during an open session of a board meeting.”

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

“Conflict of interest policy. Each year the executive director and board members fill out a form 700. This form is reviewed by the director to ensure no conflict of interest issues.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Salaries for top management. The executive director is reviewed by the board annually and then the board votes on a contract for the director.”

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

“Policies, financial statements, and governing docs are available at site upon request.”

Filing and Contact Details

Filer

Filer Name
San Diego Virtual School
EIN
45-2609877
Address
7950 UNIVERSITY AVE SUITE 410, LA MESA, CA 91942

Signing Officer

Name
Brennan Mclaughlin
Title
Executive Director
Signed
2017-04-21
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
32

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Kevin Sproul
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part IV, Line 1B: Why is organization an agent, trustee, custodian or other intermediary for contrib

“Asc 958 footnote. The school follows provisions of uncertain tax positions as addressed in asc 958. The school recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable.”

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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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IRS990ScheduleD/ExpensesSubtotalAmt03425489
IRS990ScheduleD/RevenueSubtotalAmt04068977
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC 958 FOOTNOTE. THE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib
IRS990ScheduleD/TotalExpensesPerForm990Amt03425489
IRS990ScheduleD/TotalRevenuePerForm990Amt04068977
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04068977
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03425489
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/ExplanationTxt0RACIALLY NONDISCIMINIATORY POLICY. THE CHARTER SCHOOL MAINTAINS ALL WRITTEN POLICIES IN A BINDER IN THE SCHOOL OFFICE AND IS AVAILABLE UPON REQUEST.
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
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRENNAN MCLAUGHLIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt018502
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROCESS THE ORGANIZATION USES TO REVIEW FORM 990. AFTER RECEIVING THE 990 FROM THE AUDITOR/ACCOUNTING FIRM, AUTHORIZED SCHOOL PERSONNEL WILL REVIEW THE INFORMATION AGAINST SCHOOL RECORDS AND FINANCIALS. ANY DISCREPANCIES WILL BE SENT TO THE AUDITOR/ACCOUNTING FIRM. ONCE THE FINAL 990 IS COMPLETED, IT WILL BE FORWARDED TO THE GOVERNING BOARD FOR REVIEW AND APPROVAL DURING AN OPEN SESSION OF A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY. EACH YEAR THE EXECUTIVE DIRECTOR AND BOARD MEMBERS FILL OUT A FORM 700. THIS FORM IS REVIEWED BY THE DIRECTOR TO ENSURE NO CONFLICT OF INTEREST ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES FOR TOP MANAGEMENT. THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD ANNUALLY AND THEN THE BOARD VOTES ON A CONTRACT FOR THE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICIES, FINANCIAL STATEMENTS, AND GOVERNING DOCS ARE AVAILABLE AT SITE UPON REQUEST.
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 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02733493
IRS990/TotalFunctionalExpensesGrp/TotalAmt03425489
IRS990/TotalGrossUBIAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0WWW.SDVIRTUALSCHOOLS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENNAN MCLAUGHLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO VIRTUAL SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0452609877
ReturnHeader/Filer/USAddress/AddressLine1Txt07950 UNIVERSITY AVE SUITE 410
ReturnHeader/Filer/USAddress/CityNm0LA MESA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091942
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wilkinson Hadley King & Co LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0218 W Douglas Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Cajon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092020
ReturnHeader/PreparerPersonGrp/PhoneNum06194476700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN SPROUL
ReturnHeader/ReturnTs02017-04-21T14:39:08-07:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,199,378
Liabilities
$48,696
Net assets
$1,150,682
Revenue
$4,068,977
Expenses
$3,425,489
Net income
$643,488
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.81$1.19$4.61$8.30$6.77$1.53
2023Detailed filing. Detailed filing data is available for this year.$4.38$1.31$3.07$5.94$5.70$0.24
2022Detailed filing. Detailed filing data is available for this year.$3.96$1.13$2.83$5.07$5.00$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.61$0.85$2.76$4.55$4.26$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.69$0.23$2.47$4.75$4.44$0.31
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.31$2.16$4.62$4.53$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.77$0.70$2.07$5.10$4.71$0.38
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.06$1.69$4.09$3.55$0.54
2016Detailed filing. Detailed filing data is available for this year.$1.20$0.05$1.15$4.07$3.43$0.64
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.38$0.51$2.51$2.34$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.29$0.34$1.69$1.57$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.43$0.03$1.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.17$0.13$0.39
2011Summary only. Only limited summary data is available for this year.$0.05$0.08$0.03$0.06$0.09$0.03