Civic Intelligence

Friends of the Sae

EIN 45-3420262 • 501(c)3 • Pomona, CA

RevokedPub. 78 Eligible

Profile

Friends of the sae was created to support the school of art and enterprise, a public charter school located in pomona, california. As the sole member of pomona community education facilities llc, friends of the sae supports the school of arts and enterprise to finance, develop, lease and maintain certain school facilities.

Revocation date: Nov 15, 2012

191 W 4th StPomona, CA 91766

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-51%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-35%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$11,462

Down $11,796 (-51%) from 2023

Liabilities

Down

$0

Down $2,526 (-100%) from 2023

Net Assets

Down

$11,462

Down $9,270 (-45%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin30th percentile

Revenue

Down

$92,169

Down $48,981 (-35%) from 2023

Expenses

Down

$101,439

Down $18,979 (-16%) from 2023

Net Income

Down

-$9,270

Down $30,002 (-145%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $3,293,380Liabilities 2013: $3,272,764Net Assets 2013: $20,6162013Assets 2014: $6,027,446Liabilities 2014: $6,015,751Net Assets 2014: $11,6952014Assets 2015: $7,068,513Liabilities 2015: $7,088,784Net Assets 2015: -$20,2712015Assets 2016: $7,211,583Liabilities 2016: $7,274,794Net Assets 2016: -$63,2112016Assets 2017: $7,461,606Liabilities 2017: $7,573,225Net Assets 2017: -$111,6192017Assets 2018: $7,319,891Liabilities 2018: $7,430,576Net Assets 2018: -$110,6852018Assets 2019: $221,355Liabilities 2019: $107,749Net Assets 2019: $113,6062019Assets 2020: $22,434Liabilities 2020: $0Net Assets 2020: $22,4342020Assets 2021: $13,931Liabilities 2021: $0Net Assets 2021: $13,9312021Assets 2022: $45,656Liabilities 2022: $0Net Assets 2022: $45,6562022Assets 2023: $23,258Liabilities 2023: $2,526Net Assets 2023: $20,7322023Assets 2024: $11,462Liabilities 2024: $0Net Assets 2024: $11,4622024

Highlighted filing

2024

Assets$11,462
Liabilities$0
Net Assets$11,462
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2013: $179,6292013Revenue 2014: $334,677Expenses 2014: $337,482Net Income 2014: -$2,8052014Revenue 2015: $431,248Expenses 2015: $463,214Net Income 2015: -$31,9662015Revenue 2016: $488,237Expenses 2016: $531,177Net Income 2016: -$42,9402016Revenue 2017: $461,817Expenses 2017: $510,225Net Income 2017: -$48,4082017Revenue 2018: $469,270Expenses 2018: $468,337Net Income 2018: $9332018Revenue 2019: $690,850Expenses 2019: $466,559Net Income 2019: $224,2912019Revenue 2020: $26,088Expenses 2020: $8,676Net Income 2020: $17,4122020Revenue 2021: $10Expenses 2021: $8,513Net Income 2021: -$8,5032021Revenue 2022: $36,227Expenses 2022: $4,502Net Income 2022: $31,7252022Revenue 2023: $141,150Expenses 2023: $120,418Net Income 2023: $20,7322023Revenue 2024: $92,169Expenses 2024: $101,439Net Income 2024: -$9,2702024

Highlighted filing

2024

Revenue$92,169
Expenses$101,439
Net Income-$9,270
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,462
Liabilities
$0
Net assets
$11,462
Revenue
$92,169
Expenses
$101,439
Net income
-$9,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.09$0.10$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.14$0.12$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.04$0.00$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.00$0.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.03$0.01$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.11$0.11$0.69$0.47$0.22
2018Detailed filing. Detailed filing data is available for this year.$7.32$7.43$0.11$0.47$0.47$0.00
2017Detailed filing. Detailed filing data is available for this year.$7.46$7.57$0.11$0.46$0.51$0.05
2016Detailed filing. Detailed filing data is available for this year.$7.21$7.27$0.06$0.49$0.53$0.04
2015Detailed filing. Detailed filing data is available for this year.$7.07$7.09$0.02$0.43$0.46$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.03$6.02$0.01$0.33$0.34$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$3.27$0.02$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$92,169
Mission and Program Overview

Mission

Friends of the sae was created to support the school of art and enterprise, a public charter school located in pomona, california. As the sole member of pomona community education facilities llc, friends of the sae supports the school of arts and enterprise to finance, develop, lease and maintain certain school facilities.

Friends of the sae was created to support the school of art and enterprise, a public charter school located in pomona, california.

Program Services

DescriptionGrantsExpenses
FRIENDS OF THE SAE WAS CREATED TO SUPPPORT THE SCHOOL OF ARTS AND ENTERPRISE, A PUBLIC CHARTER SCHOOL. FOR THE YEAR ENDED JUNE 30, 2024 FRIENDS OF THE SAE ASSISTED THE SCHOOL OF ARTS AND ENTERPRISE IN SERVING APPROXIMATELY 667 STUDENTS IN GRADES 6-12$95,000$96,500
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EDWARD TESSIERPresident-$0--
PHIL MILLERVice President-$0--
CATHY TESSIERSecretary/Treasurer-$0--
LUCI BERGERBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Friends of the Sae
EIN
45-3420262
Phone
9096220699
Address
191 W 4TH ST, POMONA, CA 91766

Signing Officer

Name
Cathy Tessier
Title
Secretary/treasurer
Phone
9096220699
Signed
2025-05-05
Discuss with paid preparer
Yes

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray CPA
Phone
9094664410
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: school of arts and enterprise foundation. Amount given: 95,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: advertising. Amount: 1,500.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable. Beg. Of year amount: 2,526. End of year amount: 0.”

Raw XML Appendix163 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum09099945903
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0191 W 4TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0POMONA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091766
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023258
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011462
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt092169
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-9270
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04939
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023258
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011462
IRS990EZ/GrantsAndSimilarAmountsPaidAmt095000
IRS990EZ/GrossReceiptsAmt092169
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt020732
IRS990EZ/NetAssetsOrFundBalancesEOYAmt011462
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt020732
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011462
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EDWARD TESSIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PHIL MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CATHY TESSIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LUCI BERGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01500
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0FRIENDS OF THE SAE WAS CREATED TO SUPPORT THE SCHOOL OF ART AND ENTERPRISE, A PUBLIC CHARTER SCHOOL LOCATED IN POMONA, CALIFORNIA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FRIENDS OF THE SAE WAS CREATED TO SUPPPORT THE SCHOOL OF ARTS AND ENTERPRISE, A PUBLIC CHARTER SCHOOL. FOR THE YEAR ENDED JUNE 30, 2024 FRIENDS OF THE SAE ASSISTED THE SCHOOL OF ARTS AND ENTERPRISE IN SERVING APPROXIMATELY 667 STUDENTS IN GRADES 6-12
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt095000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt096500
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02526
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0101439
IRS990EZ/TotalProgramServiceExpensesAmt096500
IRS990EZ/TotalRevenueAmt092169
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0954420380
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SCHOOL OF ARTS AND ENTERPRISES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: . GRANTEE NAME: SCHOOL OF ARTS AND ENTERPRISE FOUNDATION. AMOUNT GIVEN: 95,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADVERTISING. AMOUNT: 1,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 2,526. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY TESSIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09096220699
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF THE SAE
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0453420262
ReturnHeader/Filer/PhoneNum09096220699
ReturnHeader/Filer/USAddress/AddressLine1Txt0191 W 4TH ST
ReturnHeader/Filer/USAddress/CityNm0POMONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091766
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010681 FOOTHILL BLVD STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0917303831
ReturnHeader/PreparerPersonGrp/PhoneNum09094664410
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L GRAY CPA
ReturnHeader/ReturnTs02025-05-06T09:12:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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