Civic Intelligence

Living Classroom

990 • Fiscal year 2023 • EIN 45-5192035

Jul 01, 2022 to Jun 30, 2023 • Filed on May 06, 2024

PO Box 4121Los Altos, CA 94024

(650) 224-8274

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

29th percentile

-8.6%

Higher net margin than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$84,025

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 26.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-32%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

-0.1%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$57,531

Down $27,401 (-32%) from 2022

Net Assets

Down

$57,785

Down $27,147 (-32%) from 2022

Liabilities

Down

-$254

Down $254 from 2022

Revenue

Down

$314,985

Down $467 (-0.1%) from 2022

Expenses

Down

$342,132

Down $24,036 (-6.6%) from 2022

Net Income

Up

-$27,147

Up $23,569 (+46%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2014: $51,351Liabilities 2014: $2,1002014Assets 2015: $73,257Liabilities 2015: $02015Assets 2016: $77,907Liabilities 2016: $0Net Assets 2016: $77,9072016Assets 2017: $61,971Liabilities 2017: $563Net Assets 2017: $61,4082017Assets 2018: $15,601Liabilities 2018: $26,237Net Assets 2018: -$10,6362018Assets 2019: $33,795Liabilities 2019: $223Net Assets 2019: $33,5722019Assets 2020: $118,900Liabilities 2020: $0Net Assets 2020: $118,9002020Assets 2021: $135,648Liabilities 2021: $0Net Assets 2021: $135,6482021Assets 2022: $84,932Liabilities 2022: $0Net Assets 2022: $84,9322022Assets 2023: $57,531Liabilities 2023: -$254Net Assets 2023: $57,7852023Assets 2024: $91,970Liabilities 2024: -$254Net Assets 2024: $92,2242024Assets 2025: $226,846Liabilities 2025: -$3,688Net Assets 2025: $230,5342025

Highlighted filing

2023

Assets$57,531
Liabilities-$254
Net Assets$57,785

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $193,906Expenses 2014: $144,655Net Income 2014: $49,2512014Revenue 2015: $189,934Expenses 2015: $165,928Net Income 2015: $24,0062015Revenue 2016: $259,104Expenses 2016: $254,454Net Income 2016: $4,6502016Revenue 2017: $460,641Expenses 2017: $477,140Net Income 2017: -$16,4992017Revenue 2018: $438,125Expenses 2018: $510,169Net Income 2018: -$72,0442018Revenue 2019: $465,543Expenses 2019: $421,335Net Income 2019: $44,2082019Revenue 2020: $496,221Expenses 2020: $410,893Net Income 2020: $85,3282020Revenue 2021: $342,961Expenses 2021: $326,213Net Income 2021: $16,7482021Revenue 2022: $315,452Expenses 2022: $366,168Net Income 2022: -$50,7162022Revenue 2023: $314,985Expenses 2023: $342,132Net Income 2023: -$27,1472023Revenue 2024: $248,404Expenses 2024: $213,965Net Income 2024: $34,4392024Revenue 2025: $508,985Expenses 2025: $373,005Net Income 2025: $135,9802025

Highlighted filing

2023

Revenue$314,985
Expenses$342,132
Net Income-$27,147
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 6, 2024
Return Version
2022v5.0
Gross Receipts
$314,985
Mission and Program Overview

Mission

We inspire children to learn and value our natural world through garden-based education.

Living Classroom?s mission is to inspire children to learn about and value the natural world through garden-based education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$84,771$57,156▼ $27,615
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$84,771$57,531▼ $27,240
Other Assets Total-$375-
Liabilities
Other Liabilities$1--
Accounts Payable and Accrued Expenses$-162$-254▼ $92
Total Liabilities$-161$-254▼ $93
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,932$57,785▼ $27,147
Total Net Assets Fund Balance$84,932$57,785▼ $27,147
Total Liabilities and Net Assets / Fund Balance$84,771$57,531▼ $27,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,443$4,443
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margot HarriganExecutive DirectorPT$84,025$84,025
Patricia BerryhillGarden ManagerFT$45,812$45,812
Susan HarderProgram Co-Director and InstructorPT$25,728$25,728
Kim ReynoldsProgram Co-Director and InstructorPT$9,848$9,848

Board Members and Trustees

NameTitle
Victoria MoorePresident
Deepika GajariaDirector
Mallory MatthewsDirector
Pamela DevenneyDirector
Don ArnoldSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Lamar HaggartConsulting Software3569 Cambridge Lane, Mountain View, CA 94040$6,400
Eric ShachalConsulting Video Editing1756 Began Ave, Mountain View, CA 94040$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$142,930
Program Service Revenue
$170,845
Investment Income
$1,210
Other Revenue
$0
All Other Contributions
$142,930
Change in Net Assets
$-27,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$303,394
Total Fundraising Expense$49,687
Other Expenses$38,738
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$66,165$57,895$41,353$165,413
Other Salaries and Wages$79,180$14,844$4,950$98,974
Payroll Taxes$18,905$3,545$1,181$23,631
Other Employee Benefits$10,935$2,050$684$13,669
Fees for Services Other$9,746$1,827$608$12,181
Insurance$3,743$702$234$4,679
Travel$2,000$375$125$2,500
Fees for Services Accounting-$2,400-$2,400
Pension Plan Contributions$1,365$256$86$1,707
All Other Expenses$1,003$289$235$1,527
Other Expenses$2,401$1,155$150$1,155
Advertising$785$147$49$981
Office Expenses$515$97$32$644
Total Functional Expenses$206,413$86,032$49,687$342,132
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
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
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 B, Line 11B

The 990 is circulated to full Board for review prior to filing.

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

Reviewed periodically at Board meetings

Form 990, Part VI, Section B, Line 15A

For the executive director, compensation, we review data from the Northern CA Non profit compensation Benefit Survey.

Form 990, Part VI, Section C, Line 19

Upon written request to the Organization.

Filing and Contact Details

Filer

Filer Name
Living Classroom
EIN
45-5192035
Phone
6502248274
Address
PO Box 4121, LOS ALTOS, CA 94024

Signing Officer

Name
Victoria Moore
Title
President
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Moore
Formed
2013
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
50

Preparer

Firm
Nidhi Parekh
Address
125 Connemara Way 122, Sunnyvale, CA 94087
Preparer
Nidhi Parekh
Phone
6502480130
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IRS990/MissionDesc0Living Classroom?s mission is to inspire children to learn about and value the natural world through garden-based education. We grow the next generation of environmental stewards, build a life-long enthusiasm for science and math, and develop a love of healthy eating. Living Classroom provides Transitional Kindergarten through 6th grade outdoor, hands-on instruction that support science, math, social studies and nutrition standards. Our lessons are experiential and inquiry-based which full engage students. Through our lessons, students learn to be environmentally literate.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0375
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0684
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02050
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010935
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013669
IRS990/OtherExpensesGrp/Desc0Lesson kits
IRS990/OtherExpensesGrp/Desc1Garden supplies
IRS990/OtherExpensesGrp/Desc2Bank fees
IRS990/OtherExpensesGrp/Desc3Other operating expenses
IRS990/OtherExpensesGrp/FundraisingAmt0150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0450
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11155
IRS990/OtherExpensesGrp/ProgramServicesAmt05888
IRS990/OtherExpensesGrp/ProgramServicesAmt13782
IRS990/OtherExpensesGrp/ProgramServicesAmt22401
IRS990/OtherExpensesGrp/TotalAmt05888
IRS990/OtherExpensesGrp/TotalAmt13782
IRS990/OtherExpensesGrp/TotalAmt23001
IRS990/OtherExpensesGrp/TotalAmt31155
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04950
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014844
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt079180
IRS990/OtherSalariesAndWagesGrp/TotalAmt098974
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01181
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03545
IRS990/PayrollTaxesGrp/ProgramServicesAmt018905
IRS990/PayrollTaxesGrp/TotalAmt023631
IRS990/PensionPlanContributionsGrp/FundraisingAmt086
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0256
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01365
IRS990/PensionPlanContributionsGrp/TotalAmt01707
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Victoria Moore
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0170845
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170845
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0183558
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt031
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt032580
IRS990/PYProgramServiceRevenueAmt0131863
IRS990/PYRevenuesLessExpensesAmt0-50716
IRS990/PYSalariesCompEmpBnftPaidAmt0333588
IRS990/PYTotalExpensesAmt0366168
IRS990/PYTotalRevenueAmt0315452
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27147
IRS990/RegularMonitoringEnfrcInd0true
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/CurrentTaxYearAmt0142830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0183558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0195586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0326286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0357901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01206161
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt077
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01611
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt059800
IRS990ScheduleA/OtherIncome170Grp/TotalAmt059800
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90420
IRS990ScheduleA/PublicSupportPY170Pct00.78280
IRS990ScheduleA/PublicSupportTotal170Amt01146165
IRS990ScheduleA/SubstantialContributorsTotAmt059996
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0142830
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0183558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0195586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0326286
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0357901
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01206161
IRS990ScheduleA/TotalSupportAmt01267572
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/EquipmentGrp/DepreciationAmt04443
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04443
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is circulated to full Board for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed periodically at Board meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2For the executive director, compensation, we review data from the Northern CA Non profit compensation Benefit Survey.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon written request to the Organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt084771
IRS990/TotalAssetsEOYAmt057531
IRS990/TotalAssetsGrp/BOYAmt084771
IRS990/TotalAssetsGrp/EOYAmt057531
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0142930
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt049687
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086032
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206413

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