Civic Intelligence

Foundations Public Schools

990 • Fiscal year 2014 • EIN 45-2655675

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 20, 2015

Organization ProfileWWW.FOUNDATIONSPUBLICSCHOOLS.ORG
947 6th StreetSuite93635

(209) 675-7699

Siviq Scores

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

Liabilities / Assets

95th percentile

1.27x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.29x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$39,597

Higher top officer pay than 60% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

2nd percentile

-54%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$208,746

Down $247,017 (-54%) from 2013

Net Assets

Up

-$56,984

Up $23,982 (+30%) from 2013

Liabilities

Down

$265,730

Down $270,999 (-50%) from 2013

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin49th percentile

Revenue

$913,703

No earlier filing loaded for comparison.

Expenses

Up

$889,721

Up $76,196 (+9.4%) from 2013

Net Income

$23,982

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$600K$400K$200K$0-$200KAssets 2013: $455,763Liabilities 2013: $536,729Net Assets 2013: -$80,9662013Assets 2014: $208,746Liabilities 2014: $265,730Net Assets 2014: -$56,9842014Assets 2015: $203,420Liabilities 2015: $253,269Net Assets 2015: -$49,8492015Assets 2016: $354,459Liabilities 2016: $225,873Net Assets 2016: $128,5862016Assets 2017: $364,565Liabilities 2017: $163,265Net Assets 2017: $201,3002017Assets 2018: $74,292Liabilities 2018: $75,477Net Assets 2018: -$1,1852018

Highlighted filing

2014

Assets$208,746
Liabilities$265,730
Net Assets-$56,984
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $813,5252013Revenue 2014: $913,703Expenses 2014: $889,721Net Income 2014: $23,9822014Revenue 2015: $1,147,538Expenses 2015: $1,140,403Net Income 2015: $7,1352015Revenue 2016: $1,614,140Expenses 2016: $1,435,705Net Income 2016: $178,4352016Revenue 2017: $1,808,662Expenses 2017: $1,735,948Net Income 2017: $72,7142017Revenue 2018: $47,395Expenses 2018: $249,880Net Income 2018: -$202,4852018

Highlighted filing

2014

Revenue$913,703
Expenses$889,721
Net Income$23,982
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 20, 2015
Return Version
2013v4.0
Gross Receipts
$927,784
Mission and Program Overview

Mission

Foundations public schools opens and operates a network of independent, k-8 public charter schools offering the children and families of the san joaquin valley developmental, integrated and artistic programs that are inspired by waldorf education and personalized to each community's needs. By addressing the whole child- head, heart and hands- foundations public schools will inspire students to reach their highest potential- academically, socially and artistically- while becoming lifelong learners and compassionate, contributing human beings.

Public kindergarten - 8th grade charter schools and corresponding after-school care utilizing a curriculum inspired by waldorf education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$0$134,642▲ $134,642
Savings and Temporary Cash Investments$230,002$43,965▼ $186,037
Cash and Non-Interest-Bearing Accounts$211,985$14,319▼ $197,666
Prepaid Expenses and Deferred Charges$13,776$11,420▼ $2,356
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--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$455,763$208,746▼ $247,017
Other Assets Total$0$4,400▲ $4,400
Liabilities
Unsecured Notes Loans Payable$364,270$187,500▼ $176,770
Deferred Revenue$0$49,366▲ $49,366
Accounts Payable and Accrued Expenses$172,459$28,864▼ $143,595
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$536,729$265,730▼ $270,999
Net Assets / Fund Balance
Temporarily Rstr Net Assets$0$15,072▲ $15,072
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-80,966$-72,056▲ $8,910
Total Net Assets Fund Balance$-80,966$-56,984▲ $23,982
Total Liabilities and Net Assets / Fund Balance$455,763$208,746▼ $247,017
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tisha Blackwood-freitasPresident/CEOFT$39,597$39,597
Alexis NevesTreasurer/secretary/CFOFT$32,633$32,633

Board Members and Trustees

NameTitle
Mitchell SatzChairman
Jesse WolfeDirector
Victoria FerreiraDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$888,165
Program Service Revenue
$25,330
Investment Income
$208
Other Revenue
$0
All Other Contributions
$28,620
Change in Net Assets
$23,982

Audited Revenue Reconciliation

Revenue per Audited Statements
$913,703
Revenue Not Reported on Form 990
$14,081
Total Revenue per Audited Statements
$927,784
Total Revenue per Form 990
$913,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$557,207
Other Expenses$332,514
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,508$73,689-$344,197
Other Employee Benefits$92,085$4,910-$96,995
Current Officers, Directors, Trustees, and Key Employees$63,332$15,833$0$79,165
Fees for Services Other$58,000$12,723-$70,723
Fees for Services Management$32,796$27,728-$60,524
All Other Expenses$25,694$25,782-$51,476
Occupancy$32,950$4,000-$36,950
Pension Plan Contributions$19,214--$19,214
Payroll Taxes$13,932$3,704-$17,636
Information Technology$12,038--$12,038
Insurance-$11,241-$11,241
Fees for Services Legal-$9,672-$9,672
Advertising$7,604--$7,604
Fees for Services Accounting-$5,875-$5,875
Travel$4,858--$4,858
Office Expenses-$4,287-$4,287
Other Expenses$880-$0$880
Interest-$421-$421
Conferences and Meetings$300--$300
Total Functional Expenses$689,856$199,865$0$889,721

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$903,802
Expenses per Audited Statements$889,721
Total Expenses per Form 990$889,721
Expenses Not Reported on Form 990$14,081
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,081
Fundraising Gross Income$14,081
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$14,686$6,091$6,091$0
Event 2$7,477$3,490$3,490$0
Total Events$31,315$14,081$14,081-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

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

Governance Explanations

Part VI Governance, Management and Disclosures

“Through review and filing of form 700 on an annual basis.”

Filing and Contact Details

Filer

EIN
45-2655675
In Care Of
% ALEXIS NEVES
Phone
2096757699

Signing Officer

Name
Tisha Blackwood-freitas
Title
President/CEO
Phone
6194476700
Signed
2015-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tisha Blackwood-freitas
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
18
Volunteers
100

Preparer

Preparer
P R Wilkinson
Phone
6194476700
Supplemental Narrative

Additional Explanations

Section VI Governance, Management and Disclosures

“The 990 is reviewed by back-office provider/"management company" as well as management and governing board.”

Section VI Governance, Management and Disclsoure

“Comparable salaries were researched locally and beyond, discussed with the board, and settled on conservatively.”

Section VI Governance, Management and Disclosure

“The organization makes is governing documents, conflicts of interest policy and financial statements available to the public upon request.”

Going Concern

“The school has a negative unrestricted ending net assets as of june 30, 2014. Continuing deficits in unrestricted net assets create an uncertainty about the school's ability to continue as a going concern. The ability of the school to continue as a going concern is dependent on management being able to generate sufficient revenues to cover operating costs and eliminate the deficit in net assets. The financial statements do not include any adjustments that might be necessary if the school is unable to continue as a going concern. The school secured a very low interest loan from the california department of education to help fund operations while the school grows to minimum scale. The school is progressively increasing operating income to build up a healthy reserve.”

Financial Statement Notes

Schedule D, Part XII and Part XIII

“The difference between the audit report and the tax return for both revenue and expense are a direct result of the following: direct fundraising expenses of $14,081 are shown offsetting revenue on the tax return but are shown as expenses in the audit.”

Uncertain Tax Positions

“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. There are no amounts accrued in the financial statements related to uncertain tax positons for the year ended june 30, 2014.”

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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/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073689
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0270508
IRS990/OtherSalariesAndWagesGrp/TotalAmt0344197
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03704
IRS990/PayrollTaxesGrp/ProgramServicesAmt013932
IRS990/PayrollTaxesGrp/TotalAmt017636
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019214
IRS990/PensionPlanContributionsGrp/TotalAmt019214
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013776
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011420
IRS990/PrincipalOfficerNm0TISHA BLACKWOOD-FREITAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT SALES - MERCHANDISE/UNIFORMS
IRS990/ProgramServiceRevenueGrp/Desc1AFTER SCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015806
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19524
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19524
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0732499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt060
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0384304
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-80966
IRS990/PYSalariesCompEmpBnftPaidAmt0429221
IRS990/PYTotalExpensesAmt0813525
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0732559
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt023982
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt025330
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230002
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043965
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/ExpensesNotReportedAmt014081
IRS990ScheduleD/ExpensesSubtotalAmt0889721
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt014081
IRS990ScheduleD/OtherRevenueAmt014081
IRS990ScheduleD/RevenueNotReportedAmt014081
IRS990ScheduleD/RevenueSubtotalAmt0913703
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE DIFFERENCE BETWEEN THE AUDIT REPORT AND THE TAX RETURN FOR BOTH REVENUE AND EXPENSE ARE A DIRECT RESULT OF THE FOLLOWING: DIRECT FUNDRAISING EXPENSES OF $14,081 ARE SHOWN OFFSETTING REVENUE ON THE TAX RETURN BUT ARE SHOWN AS EXPENSES IN THE AUDIT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE 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. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITONS FOR THE YEAR ENDED JUNE 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART XII AND PART XIII
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1UNCERTAIN TAX POSITIONS
IRS990ScheduleD/TotalExpensesPerForm990Amt0889721
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0913703
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0927784
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0903802
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/ExplanationTxt0NONDISCRIMINATORY POLICIES ARE MADE AVAILABLE ON OUR WEBSITE AS WELL AS ANY DOCUMENTATION RELATED TO ADMISSIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017234
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt08595
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt03987
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt04652
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014081
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07477
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt09152
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031315
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06091
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03490
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt04500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014081
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SPRING FLING
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0DRIVE THROUGH
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt04500
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014081
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06091
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03490
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY BACK-OFFICE PROVIDER/"MANAGEMENT COMPANY" AS WELL AS MANAGEMENT AND GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THROUGH REVIEW AND FILING OF FORM 700 ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARABLE SALARIES WERE RESEARCHED LOCALLY AND BEYOND, DISCUSSED WITH THE BOARD, AND SETTLED ON CONSERVATIVELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL HAS A NEGATIVE UNRESTRICTED ENDING NET ASSETS AS OF JUNE 30, 2014. CONTINUING DEFICITS IN UNRESTRICTED NET ASSETS CREATE AN UNCERTAINTY ABOUT THE SCHOOL'S ABILITY TO CONTINUE AS A GOING CONCERN. THE ABILITY OF THE SCHOOL TO CONTINUE AS A GOING CONCERN IS DEPENDENT ON MANAGEMENT BEING ABLE TO GENERATE SUFFICIENT REVENUES TO COVER OPERATING COSTS AND ELIMINATE THE DEFICIT IN NET ASSETS. THE FINANCIAL STATEMENTS DO NOT INCLUDE ANY ADJUSTMENTS THAT MIGHT BE NECESSARY IF THE SCHOOL IS UNABLE TO CONTINUE AS A GOING CONCERN. THE SCHOOL SECURED A VERY LOW INTEREST LOAN FROM THE CALIFORNIA DEPARTMENT OF EDUCATION TO HELP FUND OPERATIONS WHILE THE SCHOOL GROWS TO MINIMUM SCALE. THE SCHOOL IS PROGRESSIVELY INCREASING OPERATING INCOME TO BUILD UP A HEALTHY RESERVE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0SECTION VI GOVERNANCE, MANAGEMENT AND DISCLOSURES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI GOVERNANCE, MANAGEMENT AND DISCLOSURES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2SECTION VI GOVERNANCE, MANAGEMENT AND DISCLSOURE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3SECTION VI GOVERNANCE, MANAGEMENT AND DISCLOSURE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4GOING CONCERN
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015072
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0455763
IRS990/TotalAssetsEOYAmt0208746
IRS990/TotalAssetsGrp/BOYAmt0455763
IRS990/TotalAssetsGrp/EOYAmt0208746
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0888165

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$208,746
Liabilities
$265,730
Net assets
-$56,984
Revenue
$913,703
Expenses
$889,721
Net income
$23,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.08$0.00$0.05$0.25$0.20
2017Summary only. Only limited summary data is available for this year.$0.36$0.16$0.20$1.81$1.74$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.23$0.13$1.61$1.44$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.25$0.05$1.15$1.14$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.27$0.06$0.91$0.89$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.54$0.08$0.81