Civic Intelligence

Education Outside

990 • Fiscal year 2018 • EIN 46-0590185

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 04, 2019

135 Van Ness AvenueSan Francisco, CA 94102

(415) 235-1178

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.20x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

24th percentile

-7.5%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

52nd percentile

$68,541

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

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

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

79th percentile

26%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Down

$783,344

Down $149,438 (-16%) from 2017

Net Assets

Down

$628,305

Down $141,085 (-18%) from 2017

Liabilities

Down

$155,039

Down $8,353 (-5.1%) from 2017

Revenue

Up

$4,157,809

Up $847,495 (+26%) from 2017

Expenses

Up

$4,468,121

Up $1,014,175 (+29%) from 2017

Net Income

Down

-$310,312

Down $166,680 (-116%) 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: $427,974Liabilities 2013: $15,632Net Assets 2013: $412,3422013Assets 2014: $518,357Liabilities 2014: $14,809Net Assets 2014: $503,5482014Assets 2015: $743,079Liabilities 2015: $72,977Net Assets 2015: $670,1022015Assets 2016: $1,036,986Liabilities 2016: $123,964Net Assets 2016: $913,0222016Assets 2017: $932,782Liabilities 2017: $163,392Net Assets 2017: $769,3902017Assets 2018: $783,344Liabilities 2018: $155,039Net Assets 2018: $628,3052018Assets 2019: $640,893Liabilities 2019: $315,316Net Assets 2019: $325,5772019

Highlighted filing

2018

Assets$783,344
Liabilities$155,039
Net Assets$628,305

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,182,178Expenses 2013: $962,021Net Income 2013: $220,1572013Revenue 2014: $1,571,729Expenses 2014: $1,480,522Net Income 2014: $91,2072014Revenue 2015: $1,982,025Expenses 2015: $1,815,471Net Income 2015: $166,5542015Revenue 2016: $2,901,359Expenses 2016: $2,658,439Net Income 2016: $242,9202016Revenue 2017: $3,310,314Expenses 2017: $3,453,946Net Income 2017: -$143,6322017Revenue 2018: $4,157,809Expenses 2018: $4,468,121Net Income 2018: -$310,3122018Revenue 2019: $3,396,467Expenses 2019: $3,860,559Net Income 2019: -$464,0922019

Highlighted filing

2018

Revenue$4,157,809
Expenses$4,468,121
Net Income-$310,312
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 4, 2019
Return Version
2017v2.2
Gross Receipts
$4,176,951
Mission and Program Overview

Mission

Our goal is to bring hands-on, experiential science and environmental education to every public elementary school student as a part of the regular school day, throughout the school year.

Education Outside advances science education and environmental literacy by teaching outdoors in public schools. We spark children's interest in science and connect them to the natural world through hands-on learning in school gardens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$307,758$584,959▲ $277,201
Cash and Non-Interest-Bearing Accounts$580,017$95,832▼ $484,185
Accounts Receivable$26,373$66,694▲ $40,321
Prepaid Expenses and Deferred Charges$18,634$35,859▲ $17,225
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$932,782$783,344▼ $149,438
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$134,889$65,085▼ $69,804
Unsecured Notes Loans Payable-$50,000-
Other Liabilities$28,503$39,954▲ $11,451
Total Liabilities$163,392$155,039▼ $8,353
Net Assets / Fund Balance
Temporarily Rstr Net Assets$507,083$534,333▲ $27,250
Unrestricted Net Assets$262,307$93,972▼ $168,335
Total Net Assets Fund Balance$769,390$628,305▼ $141,085
Total Liabilities and Net Assets / Fund Balance$932,782$783,344▼ $149,438
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel PringleInterim E.D.FT$68,541$68,541
Joninna SimpsonFinance DirectorFT$49,959$49,959

Board Members and Trustees

NameTitle
Joshua RymerPresident
Charly ZukowDirector
Gloria LauDirector
Jim KoshlandDirector
Kristin MacKnightDirector
Laura LazarusDirector
Letitia YangDirector
Linda SegreDirector
Lori HunterDirector
Marc RasicDirector
Randi FisherSecretary
Susan HirschTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,163,739
Program Service Revenue
$1,003,062
Investment Income
$0
Other Revenue
$-8,992
All Other Contributions
$1,501,417
Change in Net Assets
$-310,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,157,809
Revenue Not Reported on Form 990
$188,369
Total Revenue per Audited Statements
$4,346,178
Total Revenue per Form 990
$4,157,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,692,148
Other Expenses$775,973
Total Fundraising Expense$725,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,273,108$261,231$447,892$2,982,231
Other Employee Benefits$286,089$37,444$38,607$362,140
Fees for Services Other$58,035$130,773$92,157$280,965
Occupancy$152,551$27,709$78,368$258,628
Payroll Taxes$184,170$6,355$38,752$229,277
Office Expenses$122,655$1,368$3,030$127,053
Current Officers, Directors, Trustees, and Key Employees$90,323$10,380$17,797$118,500
Travel$23,792$6,645$1,765$32,202
Fees for Services Accounting-$21,863-$21,863
Information Technology$8,216$2,576$2,135$12,927
Insurance$8,344$2,962$647$11,953
Other Expenses$4,181$2,832$29$7,042
Conferences and Meetings$3,984--$3,984
All Other Expenses$3,999$931$-16,145$-11,215
Total Functional Expenses$3,226,415$516,456$725,250$4,468,121

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,487,263
Expenses per Audited Statements$4,468,121
Total Expenses per Form 990$4,468,121
Expenses Not Reported on Form 990$19,142
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,142
Fundraising Gross Income$10,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
City Picnic$540,916$10,150$19,142$-8,992
Total Events$540,916$10,150$19,142$-8,992
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued payroll liabilities$39,954
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, Line 11B: Form 990 Review Process

FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS REVIEWED BYTHE ORGANIZATION'S MANAGEMENT and A MEMBER OF THE BOARD OF DIRECTORS (among others). THIS GROUP OF INDIVIDUALS DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final return which is then e-filed with the Internal Revenue Service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

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

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

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

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in san francisco, california.

Filing and Contact Details

Filer

Filer Name
Education Outside
EIN
46-0590185
Phone
4152351178
Address
135 Van Ness Avenue, San Francisco, CA 94102

Signing Officer

Name
Susan Hirsch
Title
Treasurer
Phone
4152351178
Signed
2019-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Rymer
Formed
2012
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
113
Volunteers
25

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Education Outside is required to report information regarding its exposure to various tax positions taken by Education Outside and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Education Outside has adequately evaluated its current tax positions and has concluded that as of June 30, 2018, Education Outside does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Education Outside has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Education Outside may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special Events Expenses $19142

Part XII, Line 2D: Other expenses and losses per audited F/S

Special Events Expenses $19142

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