Civic Intelligence

Knowledge Enlightens You

990 • Fiscal year 2018 • EIN 45-4849239

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 10, 2019

PO Box 547Sunol, CA 94586

(510) 543-4124

Siviq Scores

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

Liabilities / Assets

75th percentile

0.49x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.14x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

33rd percentile

-2.0%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

8.4%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,741,879

Down $34,645 (-2.0%) from 2017

Net Assets

Up

$893,645

Up $44,001 (+5.2%) from 2017

Liabilities

Down

$848,234

Down $78,646 (-8.5%) from 2017

Revenue

Up

$5,963,159

Up $464,520 (+8.4%) from 2017

Expenses

Up

$5,919,159

Up $633,213 (+12%) from 2017

Net Income

Down

$44,000

Down $168,693 (-79%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $1Liabilities 2013: $02013Assets 2014: $607,400Liabilities 2014: $421,224Net Assets 2014: $186,1762014Assets 2015: $975,568Liabilities 2015: $541,850Net Assets 2015: $433,7182015Assets 2016: $1,572,587Liabilities 2016: $935,636Net Assets 2016: $636,9512016Assets 2017: $1,776,524Liabilities 2017: $926,880Net Assets 2017: $849,6442017Assets 2018: $1,741,879Liabilities 2018: $848,234Net Assets 2018: $893,6452018Assets 2019: $1,756,047Liabilities 2019: $898,401Net Assets 2019: $857,6462019Assets 2020: $2,595,182Liabilities 2020: $1,688,171Net Assets 2020: $907,0112020Assets 2021: $3,057,877Liabilities 2021: $1,315,459Net Assets 2021: $1,742,4182021Assets 2022: $3,261,193Liabilities 2022: $1,474,205Net Assets 2022: $1,786,9882022Assets 2023: $5,078,848Liabilities 2023: $3,155,966Net Assets 2023: $1,922,8822023

Highlighted filing

2018

Assets$1,741,879
Liabilities$848,234
Net Assets$893,645

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $1,465,961Expenses 2014: $1,279,785Net Income 2014: $186,1762014Revenue 2015: $2,290,124Expenses 2015: $2,042,582Net Income 2015: $247,5422015Revenue 2016: $4,938,646Expenses 2016: $4,735,413Net Income 2016: $203,2332016Revenue 2017: $5,498,639Expenses 2017: $5,285,946Net Income 2017: $212,6932017Revenue 2018: $5,963,159Expenses 2018: $5,919,159Net Income 2018: $44,0002018Revenue 2019: $6,372,037Expenses 2019: $6,408,036Net Income 2019: -$35,9992019Revenue 2020: $6,577,242Expenses 2020: $6,527,877Net Income 2020: $49,3652020Revenue 2021: $8,044,453Expenses 2021: $7,209,045Net Income 2021: $835,4082021Revenue 2022: $7,265,372Expenses 2022: $7,220,802Net Income 2022: $44,5702022Revenue 2023: $9,015,854Expenses 2023: $8,879,960Net Income 2023: $135,8942023

Highlighted filing

2018

Revenue$5,963,159
Expenses$5,919,159
Net Income$44,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 10, 2019
Return Version
2017v2.3
Gross Receipts
$5,963,159
Mission and Program Overview

Mission

To provide quality education to students in kindergarten through eighth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,173,854$1,098,781▼ $75,073
Accounts Receivable$577,721$587,568▲ $9,847
Prepaid Expenses and Deferred Charges$12,483$50,544▲ $38,061
Land, Buildings, and Equipment, Net$12,466$4,986▼ $7,480
Total Assets$1,776,524$1,741,879▼ $34,645
Liabilities
Accounts Payable and Accrued Expenses$926,880$848,234▼ $78,646
Total Liabilities$926,880$848,234▼ $78,646
Net Assets / Fund Balance
Unrestricted Net Assets$849,644$893,645▲ $44,001
Total Net Assets Fund Balance$849,644$893,645▲ $44,001
Total Liabilities and Net Assets / Fund Balance$1,776,524$1,741,879▼ $34,645

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,986$32,410$37,396
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffani C KastriotisHrFT$102,951$102,951
David RamirezPrincipal/CEOFT$93,945$93,945

Board Members and Trustees

NameTitle
Sufian Al KhalidiPresident
Linda MohammedVice President
Eric DillieBoard Member
Krista KastriotisExecutive Director
Anthony VuSecretary
Kevin SymesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,963,159
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$321,222
Change in Net Assets
$44,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,963,159
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,963,159
Total Revenue per Form 990
$5,963,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,663,797
Other Expenses$2,255,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,627,229$129,257-$2,756,486
Other Employee Benefits$613,622$24,544-$638,166
Current Officers, Directors, Trustees, and Key Employees$269,145--$269,145
All Other Expenses$24,681$147,131-$171,812
Other Expenses$18,049$147,696-$147,696
Travel$35,174--$35,174
Depreciation Depletion-$7,479-$7,479
Total Functional Expenses$4,825,262$1,093,897$0$5,919,159

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,919,159
Total Expenses per Audited Statements$5,919,159
Total Expenses per Form 990$5,919,159
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

A member of the governing board is related to the executive director.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is provided by the cpa firm to the executive director for review, who in turn allows the board to review the form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Each designated employee shall file a statement of economic interest - form 700, with the secretary of the corporation, which will make the statements available for public inspection and reporduction. Upon receipt of the statements of the designated employees, the secretary shall retain the originals of these statements.

Form 990, Part VI, Section B, Line 15

Compensation is determiend by the board of directors at a board meeting using data from other charter schools, and surrounding salary scales of job positions that were comparable, as well as the school's budget.

Form 990, Part VI, Section C, Line 19

All documents are available for public review at the school site and at public meetings.

Filing and Contact Details

Filer

Filer Name
Knowledge Enlightens You
EIN
45-4849239
Phone
5105434124
Address
PO BOX 547, SUNOL, CA 94586

Signing Officer

Name
Krista Kastriotis
Title
Executive Director
Phone
5105434124
Signed
2019-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sufian Al Khalidi
Formed
2012
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
62
Volunteers
0

Preparer

Firm
Squar Milner Llp
Address
3655 NOBEL DRIVE SUITE 450, SAN DIEGO, CA 92122
Preparer
Kathleen Schmidt
Phone
8585974100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Raw XML AppendixShowing 400 of 434 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.

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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0175200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KRISTA KASTRIOTIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0175200
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MEMBER OF THE GOVERNING BOARD IS RELATED TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED BY THE CPA FIRM TO THE EXECUTIVE DIRECTOR FOR REVIEW, WHO IN TURN ALLOWS THE BOARD TO REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DESIGNATED EMPLOYEE SHALL FILE A STATEMENT OF ECONOMIC INTEREST - FORM 700, WITH THE SECRETARY OF THE CORPORATION, WHICH WILL MAKE THE STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AND REPORDUCTION. UPON RECEIPT OF THE STATEMENTS OF THE DESIGNATED EMPLOYEES, THE SECRETARY SHALL RETAIN THE ORIGINALS OF THESE STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMIEND BY THE BOARD OF DIRECTORS AT A BOARD MEETING USING DATA FROM OTHER CHARTER SCHOOLS, AND SURROUNDING SALARY SCALES OF JOB POSITIONS THAT WERE COMPARABLE, AS WELL AS THE SCHOOL'S BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW AT THE SCHOOL SITE AND AT PUBLIC MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KEY EDUCATIONAL GROUP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810736483
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGEMENT SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DUBLIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094568
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0705242
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KEY EDUCATIONAL GROUP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01776524
IRS990/TotalAssetsEOYAmt01741879
IRS990/TotalAssetsGrp/BOYAmt01776524
IRS990/TotalAssetsGrp/EOYAmt01741879
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt05963159
IRS990/TotalEmployeeCnt062
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01093897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04825262
IRS990/TotalFunctionalExpensesGrp/TotalAmt05919159
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0926880
IRS990/TotalLiabilitiesEOYAmt0848234
IRS990/TotalLiabilitiesGrp/BOYAmt0926880
IRS990/TotalLiabilitiesGrp/EOYAmt0848234
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0849644
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0893645
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04825262
IRS990/TotalReportableCompFromOrgAmt0196896
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05963159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01776524
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01741879
IRS990/TotReportableCompRltdOrgAmt0175200
IRS990/TravelGrp/ProgramServicesAmt035174
IRS990/TravelGrp/TotalAmt035174
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0849644
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0893645
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 547
IRS990/USAddress/CityNm0SUNOL
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094586
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.KEYACADEMYCHARTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z

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