Civic Intelligence

Operation Progress Student Assistance Foundation Cal

990 • Fiscal year 2018 • EIN 45-3470911

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 20, 2018

10221 Compton AvenueLos Angeles, CA 90002

(323) 384-3847

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

76th percentile

$118,750

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

94th percentile

75%

Faster asset growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

51%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$516,199

Up $221,978 (+75%) from 2017

Net Assets

Up

$516,199

Up $221,978 (+75%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$1,115,950

Up $377,714 (+51%) from 2017

Expenses

Up

$866,474

Up $201,827 (+30%) from 2017

Net Income

Up

$249,476

Up $175,887 (+239%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $242,953Liabilities 2013: $0Net Assets 2013: $242,9532013Assets 2014: $305,635Liabilities 2014: $02014Assets 2015: $342,946Liabilities 2015: $0Net Assets 2015: $342,9462015Assets 2016: $193,135Liabilities 2016: $0Net Assets 2016: $193,1352016Assets 2017: $294,221Liabilities 2017: $0Net Assets 2017: $294,2212017Assets 2018: $516,199Liabilities 2018: $0Net Assets 2018: $516,1992018Assets 2019: $564,506Liabilities 2019: $0Net Assets 2019: $564,5062019Assets 2020: $636,139Liabilities 2020: $0Net Assets 2020: $636,1392020Assets 2021: $272,147Liabilities 2021: $0Net Assets 2021: $272,1472021Assets 2022: $986,267Liabilities 2022: $0Net Assets 2022: $986,2672022Assets 2023: $1,066,695Liabilities 2023: $298Net Assets 2023: $1,066,3972023Assets 2024: $171,876Liabilities 2024: $241Net Assets 2024: $171,6352024Assets 2025: $23,088Net Assets 2025: $23,0882025

Highlighted filing

2018

Assets$516,199
Liabilities$0
Net Assets$516,199

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2013: $217,713Expenses 2013: $147,210Net Income 2013: $70,5032013Revenue 2014: $156,492Expenses 2014: $93,810Net Income 2014: $62,6822014Revenue 2015: $419,798Expenses 2015: $382,487Net Income 2015: $37,3112015Revenue 2016: $388,081Expenses 2016: $537,892Net Income 2016: -$149,8112016Revenue 2017: $738,236Expenses 2017: $664,647Net Income 2017: $73,5892017Revenue 2018: $1,115,950Expenses 2018: $866,474Net Income 2018: $249,4762018Revenue 2019: $1,413,630Expenses 2019: $1,354,421Net Income 2019: $59,2092019Revenue 2020: $1,279,860Expenses 2020: $1,075,633Net Income 2020: $204,2272020Revenue 2021: $662,108Expenses 2021: $1,026,100Net Income 2021: -$363,9922021Revenue 2022: $1,689,417Expenses 2022: $975,297Net Income 2022: $714,1202022Revenue 2023: $1,177,030Expenses 2023: $1,092,848Net Income 2023: $84,1822023Revenue 2024: $383,596Expenses 2024: $1,278,348Net Income 2024: -$894,7522024Revenue 2025: $18,520Expenses 2025: $77,548Net Income 2025: -$59,0282025

Highlighted filing

2018

Revenue$1,115,950
Expenses$866,474
Net Income$249,476
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 20, 2018
Return Version
2017v2.2
Gross Receipts
$1,115,950
Mission and Program Overview

Mission

Empower underserved youth to become educated, ethical and productive people who will in turn lead, mentor and contribute to society at large. To do this, we guarantee our commitment to supporting students from kindergarten with the help of high school and beyond through our comprehensive program called ten pillars of success. Through academics, athletics, coping skills, ethics, long-term commitment, mentoring, parent involvement, service work and skills training we believe, hope, opportunity and success can be achieved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$257,918$502,591▲ $244,673
Pledges and Grants Receivable$24,200$10,000▼ $14,200
Land, Buildings, and Equipment, Net$12,103$3,608▼ $8,495
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$294,221$516,199▲ $221,978
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$294,221$516,199▲ $221,978
Total Net Assets Fund Balance$294,221$516,199▲ $221,978
Total Liabilities and Net Assets / Fund Balance$294,221$516,199▲ $221,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,608$20,808$24,416
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa GartlandExecutive DirectorFT$118,750$118,750

Board Members and Trustees

NameTitle
George MilmanDirector
Gerard LawrenceDirector
Howard GoldmanDirector
Janet CrownDirector
Johnny CoughlinDirector
Kevin JamesDirector
Kristian TaylorDirector
Matt KriegerDirector
Michael MandalaDirector
Michel MooreDirector
Ric WhitneyDirector
Rick CarusoDirector
Sam GarrisonDirector
Steve RobinsonDirector
Tim PearceDirector
William ScottDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,115,950
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,115,950
Change in Net Assets
$249,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$534,851
Salaries, Compensation, and Employee Benefits$331,623
Total Fundraising Expense$14,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,075--$275,075
Other Expenses$91,109-$1,745$91,109
Payroll Taxes$28,832--$28,832
Other Employee Benefits$27,716--$27,716
Fees for Services Other-$27,175-$27,175
All Other Expenses$4,119$11,638$3,300$19,057
Insurance-$18,053-$18,053
Advertising--$8,661$8,661
Fees for Services Accounting-$3,260-$3,260
Fees for Services Legal-$2,019-$2,019
Travel--$918$918
Total Functional Expenses$789,705$62,145$14,624$866,474
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
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Janet crown and steve robinson are married sam garrison works for rick caruso

Form 990, Part VI, Line 11B: Form 990 Review Process

Board reviews completed form 990 prior to filing.

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

Review industry averages of compensation. Subject to board approval

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Review industry averages of compensation. Subject to board approval

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Operation Progress Student
EIN
45-3470911
Phone
3233843847
Address
10221 COMPTON AVENUE, LOS ANGELES, CA 90002

Signing Officer

Name
Theresa Gartland
Title
Executive Director
Signed
2018-08-20
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
7
Volunteers
65

Preparer

Firm
Lia Lee CPA
Address
5818 OCEAN VIEW BLVD, LA CANADA, CA 91011
Preparer
Lia N Lee
Phone
8186364206
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: administration of programs

Other Changes In Net Assets Or Fund Balances - Other Decreases

OTHER = -$27498

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01115950
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt018053
IRS990/InsuranceGrp/TotalAmt018053
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020808
IRS990/LandBldgEquipBasisNetGrp/BOYAmt012103
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03608
IRS990/LandBldgEquipCostOrOtherBssAmt024416
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EMPOWER UNDERSERVED YOUTH TO BECOME EDUCATED, ETHICAL AND PRODUCTIVE PEOPLE WHO WILL IN TURN LEAD, MENTOR AND CONTRIBUTE TO SOCIETY AT LARGE. TO DO THIS, WE GUARANTEE OUR COMMITMENT TO SUPPORTING STUDENTS FROM KINDERGARTEN WITH THE HELP OF HIGH SCHOOL AND BEYOND THROUGH OUR COMPREHENSIVE PROGRAM CALLED TEN PILLARS OF SUCCESS. THROUGH ACADEMICS, ATHLETICS, COPING SKILLS, ETHICS, LONG-TERM COMMITMENT, MENTORING, PARENT INVOLVEMENT, SERVICE WORK AND SKILLS TRAINING WE BELIEVE, HOPE, OPPORTUNITY AND SUCCESS CAN BE ACHIEVED.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0294221
IRS990/NetAssetsOrFundBalancesEOYAmt0516199
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-27498
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt027716
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027716
IRS990/OtherExpensesGrp/Desc0SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc1EVENT EXPENSES
IRS990/OtherExpensesGrp/Desc2FACILITIES & EQUIPMENT
IRS990/OtherExpensesGrp/Desc3PILLAR EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt01745
IRS990/OtherExpensesGrp/ProgramServicesAmt0165285
IRS990/OtherExpensesGrp/ProgramServicesAmt1104910
IRS990/OtherExpensesGrp/ProgramServicesAmt292659
IRS990/OtherExpensesGrp/ProgramServicesAmt391109
IRS990/OtherExpensesGrp/TotalAmt0165285
IRS990/OtherExpensesGrp/TotalAmt1106655
IRS990/OtherExpensesGrp/TotalAmt292659
IRS990/OtherExpensesGrp/TotalAmt391109
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0275075
IRS990/OtherSalariesAndWagesGrp/TotalAmt0275075
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt028832
IRS990/PayrollTaxesGrp/TotalAmt028832
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt024200
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIP PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0165285
IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER-SCHOOL TUTORING PROGRAM
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034754
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0738236
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0368802
IRS990/PYRevenuesLessExpensesAmt073589
IRS990/PYSalariesCompEmpBnftPaidAmt0295845
IRS990/PYTotalExpensesAmt0664647
IRS990/PYTotalRevenueAmt0738236
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0249476
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01115950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0736874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0388061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0156942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0230975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02628802
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01362
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01362
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.54210
IRS990ScheduleA/PublicSupportTotal170Amt01425900
IRS990ScheduleA/SubstantialContributorsTotAmt01202902
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01115950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0736874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0388061
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0156942
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0230975
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02628802
IRS990ScheduleA/TotalSupportAmt02630164
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03608
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020808
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024416
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03608
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: ADMINISTRATION OF PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JANET CROWN AND STEVE ROBINSON ARE MARRIED SAM GARRISON WORKS FOR RICK CARUSO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS COMPLETED FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW INDUSTRY AVERAGES OF COMPENSATION. SUBJECT TO BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEW INDUSTRY AVERAGES OF COMPENSATION. SUBJECT TO BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER = -$27498
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process

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