Civic Intelligence

The Open School

990 • Fiscal year 2021 • EIN 46-0745295

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 27, 2022

2625 N Tustin AvenueSanta Ana, CA 92705

(714) 326-9736

Siviq Scores

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

Liabilities / Assets

85th percentile

0.30x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.23x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

68th percentile

23%

Higher net margin than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

87th percentile

$28,364

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

86th percentile

78%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

3.1%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$162,089

Up $71,068 (+78%) from 2020

Net Assets

Up

$114,250

Up $47,524 (+71%) from 2020

Liabilities

Up

$47,839

Up $23,544 (+97%) from 2020

Revenue

Up

$204,893

Up $6,217 (+3.1%) from 2020

Expenses

Down

$157,369

Down $23,526 (-13%) from 2020

Net Income

Up

$47,524

Up $29,743 (+167%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2016: $20,249Liabilities 2016: $1,776Net Assets 2016: $18,4732016Assets 2017: $21,542Liabilities 2017: $3,547Net Assets 2017: $17,9952017Assets 2018: $58,529Liabilities 2018: $23,430Net Assets 2018: $35,0992018Assets 2019: $55,336Liabilities 2019: $6,391Net Assets 2019: $48,9452019Assets 2020: $91,021Liabilities 2020: $24,295Net Assets 2020: $66,7262020Assets 2021: $162,089Liabilities 2021: $47,839Net Assets 2021: $114,2502021Assets 2022: $158,125Liabilities 2022: $5,792Net Assets 2022: $152,3332022Assets 2023: $162,433Liabilities 2023: $6,021Net Assets 2023: $156,4122023Assets 2024: $314,709Liabilities 2024: $46,621Net Assets 2024: $268,0882024

Highlighted filing

2021

Assets$162,089
Liabilities$47,839
Net Assets$114,250

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2016: $57,151Expenses 2016: $46,222Net Income 2016: $10,9292016Revenue 2017: $103,808Expenses 2017: $104,286Net Income 2017: -$4782017Revenue 2018: $129,820Expenses 2018: $112,716Net Income 2018: $17,1042018Revenue 2019: $147,994Expenses 2019: $134,148Net Income 2019: $13,8462019Revenue 2020: $198,676Expenses 2020: $180,895Net Income 2020: $17,7812020Revenue 2021: $204,893Expenses 2021: $157,369Net Income 2021: $47,5242021Revenue 2022: $331,122Expenses 2022: $286,387Net Income 2022: $44,7352022Revenue 2023: $459,653Expenses 2023: $454,527Net Income 2023: $5,1262023Revenue 2024: $636,604Expenses 2024: $523,311Net Income 2024: $113,2932024

Highlighted filing

2021

Revenue$204,893
Expenses$157,369
Net Income$47,524
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 27, 2022
Return Version
2020v4.0
Gross Receipts
$207,872
Mission and Program Overview

Mission

Providing learner-led education that respects, trusts and empowers students to pursue their interests, optimize their potential as humans, and allow their true selves to emerge.

Providing learner-led education that respects, trusts and empowers students to pursue their interests, optimize their potential as humans, and allows their true selves to emerge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,886$152,171▲ $70,285
Land, Buildings, and Equipment, Net$6,485$7,268▲ $783
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$91,021$162,089▲ $71,068
Other Assets Total$2,650$2,650→ $0
Liabilities
Unsecured Notes Loans Payable$22,505$45,219▲ $22,714
Escrow Account Liability$1,161$1,651▲ $490
Other Liabilities$629$969▲ $340
Total Liabilities$24,295$47,839▲ $23,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$66,726$114,250▲ $47,524
Total Net Assets Fund Balance$66,726$114,250▲ $47,524
Total Liabilities and Net Assets / Fund Balance$91,021$162,089▲ $71,068

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,389$18,148$22,537
Other Land Buildings$2,879$2,580$5,459
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron BrowderSecretaryFT$28,364$28,364
Casandra ClausenChairFT$27,359$27,359
Tay ParkerDirectorFT$8,113$8,113

Board Members and Trustees

NameTitle
Jon CassiePresident
Sarah StrainPresident
Andrew LeeDirector
Anne SteketeeDirector
Ben PageDirector
James SpadyDirector
Madeline PiscopoDirector
Matt DaleDirector
Matt ZimmerDirector
Shannon StokerDirector
Court PriceSecretary
Ingrid ShultzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,201
Program Service Revenue
$161,646
Investment Income
$6
Other Revenue
$2,040
All Other Contributions
$23,555
Change in Net Assets
$47,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$106,219
Other Expenses$50,140
Total Fundraising Expense$7,567
Grants and Similar Amounts Paid$1,010
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,188$24,720$3,045$55,953
Other Salaries and Wages$33,604$5,965$2,436$42,005
Occupancy$22,314$3,938-$26,252
Payroll Taxes$5,211$2,588$462$8,261
Fees for Services Other-$5,008-$5,008
Information Technology$3,763$198-$3,961
Depreciation Depletion$2,828--$2,828
Insurance$1,226$1,225-$2,451
Travel$2,172$3$2$2,177
Advertising-$1,219$406$1,625
Office Expenses$321$520$396$1,237
Grants to Domestic Orgs$890--$890
All Other Expenses$107$173$132$412
Other Expenses$1,160$349$688$349
Grants to Domestic Individuals$120--$120
Total Functional Expenses$102,463$47,339$7,567$157,369
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,268
Fundraising Direct Expenses$2,979
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
African Corporation$629
Tuition Reimbursement$340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
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

No review was or will be conducted.

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

All officers and directors are required to complete and sign the conflict ofinterest disclosure each year or when a change occurs.

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

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Open School
EIN
46-0745295
Phone
7143269736
Address
2625 N Tustin Avenue, Santa Ana, CA 92705

Signing Officer

Name
Casandra Clausen
Title
Executive Director
Phone
7143269736
Signed
2022-12-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casandra Clausen
Formed
2012
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
12
Employees
5
Volunteers
1

Preparer

Firm
MPK Advisors & CPAs
Address
41197 Golden Gate Circle Ste 208, Murrieta, CA 92562
Preparer
Michael Klein CPA
Phone
9517697970
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

The school maintains custodial accounts for students to use to purchase school supplies.

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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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IRS990/Desc0In July 2020, we created a Virtual Program that successfully brings self-directed democratic education into the online realm, weve decided to use this opportunity to make The Open School accessible to people everywhere, regardless of geography. In the 2020/2021 school year, rather than decreasing in enrollment due to COVID, we were actually able to grow by 37.5% due to our innovative online program. We have also reached new families who would otherwise have no access to student-centered schooling for their children.Our students are growing up, and that means theyre accomplishing ever-more impressive things. We created a student showcase web page to show off some of their work, which so far includes an Instagram art store, an original song, and a video game built using the platform Scratch. Other new programs and projects from this year include: an arts & crafts Zoom meetings where people can hang out while working on their personal projects, a weekly piano class where we show off what we can play and teach each other new songs, table read sessions of a script a student is writing for his animated series.In the spring of 2020, we launched and funded a new Tuition Hardship Grant Fund to support families who face income hardships. This came as a response to the COVID pandemic, as we watched our beloved parents struggle to make ends meet. Our community rallied together to help these families pay their tuition so they wouldn't go into arrears during the lockdown, and that fund has continued on with funding from all of our enrolled families in addition to donations from our community. In the 2020 school year, we covered 8 monthly payments for our families going through income reduction due to the pandemic.
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IRS990/InsuranceGrp/ManagementAndGeneralAmt01225
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Providing learner-led education that respects, trusts and empowers students to pursue their interests, optimize their potential as humans, and allows their true selves to emerge.
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IRS990/NoncashContributionsAmt03446
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IRS990/OfficeExpensesGrp/TotalAmt01237
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IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
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IRS990/ProgSrvcAccomActy2Grp/Desc0While the lockdown put a damper on our usually active field trip culture, we were able to take our kids to outdoor spaces to gather safely. We gathered at a variety of spaces to give our kids the opportunity to safely socialize and explore the world. We provided optional weekly meetups for students at a local homestead, Irvine spectrum, Newport Beach, and half a dozen OC parks.
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IRS990ScheduleA/SchoolInd0X
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018148
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IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0629
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0African Corporation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Tuition Reimbursement

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