Civic Intelligence

Open Gate Learning Foundation

990 • Fiscal year 2015 • EIN 46-0906300

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 30, 2016

Organization ProfileN/A
4221 North Hughes AveFresno, CA 93705

(559) 225-7737

Siviq Scores

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

Liabilities / Assets

86th percentile

0.74x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

7.35x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

37th percentile

-2.1%

Faster asset growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.4%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$1,773,964

Down $37,403 (-2.1%) from 2014

Net Assets

Up

$456,266

Up $68,271 (+18%) from 2014

Liabilities

Down

$1,317,698

Down $105,674 (-7.4%) from 2014

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin88th percentile

Revenue

Down

$179,384

Down $2,616 (-1.4%) from 2014

Expenses

Down

$111,113

Down $19,610 (-15%) from 2014

Net Income

Up

$68,271

Up $16,994 (+33%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$15M$10M$5.0M$0Assets 2013: $1,846,452Liabilities 2013: $1,509,734Net Assets 2013: $336,7182013Assets 2014: $1,811,367Liabilities 2014: $1,423,372Net Assets 2014: $387,9952014Assets 2015: $1,773,964Liabilities 2015: $1,317,698Net Assets 2015: $456,2662015Assets 2016: $1,747,783Liabilities 2016: $1,230,384Net Assets 2016: $517,3992016Assets 2017: $1,769,278Liabilities 2017: $1,194,243Net Assets 2017: $575,0352017Assets 2018: $1,736,382Liabilities 2018: $1,078,858Net Assets 2018: $657,5242018Assets 2019: $1,687,145Liabilities 2019: $976,079Net Assets 2019: $711,0662019Assets 2020: $210,717Liabilities 2020: $0Net Assets 2020: $210,7172020Assets 2021: $204,652Liabilities 2021: $0Net Assets 2021: $204,6522021Assets 2022: $198,647Liabilities 2022: $0Net Assets 2022: $198,6472022Assets 2023: $14,947,473Liabilities 2023: $14,865,515Net Assets 2023: $81,9582023Assets 2024: $14,788,236Liabilities 2024: $14,729,365Net Assets 2024: $58,8712024

Highlighted filing

2015

Assets$1,773,964
Liabilities$1,317,698
Net Assets$456,266
Open 2015 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2013: $356,300Expenses 2013: $19,582Net Income 2013: $336,7182013Revenue 2014: $182,000Expenses 2014: $130,723Net Income 2014: $51,2772014Revenue 2015: $179,384Expenses 2015: $111,113Net Income 2015: $68,2712015Revenue 2016: $189,533Expenses 2016: $128,400Net Income 2016: $61,1332016Revenue 2017: $187,200Expenses 2017: $173,714Net Income 2017: $13,4862017Revenue 2018: $189,000Expenses 2018: $106,511Net Income 2018: $82,4892018Revenue 2019: $166,200Expenses 2019: $112,658Net Income 2019: $53,5422019Revenue 2020: -$442,429Expenses 2020: $57,920Net Income 2020: -$500,3492020Revenue 2021: $0Expenses 2021: $6,065Net Income 2021: -$6,0652021Revenue 2022: $0Expenses 2022: $6,005Net Income 2022: -$6,0052022Revenue 2023: $925,580Expenses 2023: $1,042,269Net Income 2023: -$116,6892023Revenue 2024: $1,337,444Expenses 2024: $1,360,531Net Income 2024: -$23,0872024

Highlighted filing

2015

Revenue$179,384
Expenses$111,113
Net Income$68,271
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 30, 2016
Return Version
2014v6.0
Gross Receipts
$179,384
Mission and Program Overview

Mission

To acquire real property, to develop, construct, and/or renovate school facilities on the property and to lease the property to aspen public schools inc. And if needed, aquire new school facilities.

To facilitate the development of charter schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,802,267$1,758,206▼ $44,061
Cash and Non-Interest-Bearing Accounts$9,100$15,758▲ $6,658
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$1,811,367$1,773,964▼ $37,403
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$1,423,372$1,317,698▼ $105,674
Total Liabilities$1,423,372$1,317,698▼ $105,674
Net Assets / Fund Balance
Unrestricted Net Assets$387,995$456,266▲ $68,271
Total Net Assets Fund Balance$387,995$456,266▲ $68,271
Total Liabilities and Net Assets / Fund Balance$1,811,367$1,773,964▼ $37,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,626,601$91,794$1,718,395
Land$131,605-$131,605
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Janice WalstromDirector
Michael LeeCEO
Terri MartinCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$179,384
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$68,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$43,086$10,772-$53,858
Depreciation Depletion$35,249$8,812-$44,061
Fees for Services Other$10,306$2,576-$12,882
Other Expenses$45$11-$56
Total Functional Expenses$88,891$22,222$0$111,113
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 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, Line 11B: Form 990 Review Process

“Form 990 is reviewed by the signing officer before filing.”

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

“The administrative office of the organization monitors compliance with any conflict of interest and, on an annual basis, the board members and director submit form 700 to the county office of education.”

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

“Board members do not receive compensation, however, if they were to receive compensation, a closed session would take place for the review and approval process regrading their compensation.”

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

“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Open Gate Learning Foundation
EIN
46-0906300
Phone
5592257737
Address
4221 NORTH HUGHES AVE, FRESNO, CA 93705

Signing Officer

Name
Michael Lee
Title
CEO
Signed
2016-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lee
Formed
2012
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
McLean Rotherham & Company
Address
11717 Bernardo Plaza Ct Suite 215, San Diego, CA 92128
Preparer
James A Rotherham CPA
Phone
8584875751
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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/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE SIGNING OFFICER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION MONITORS COMPLIANCE WITH ANY CONFLICT OF INTEREST AND, ON AN ANNUAL BASIS, THE BOARD MEMBERS AND DIRECTOR SUBMIT FORM 700 TO THE COUNTY OFFICE OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS DO NOT RECEIVE COMPENSATION, HOWEVER, IF THEY WERE TO RECEIVE COMPENSATION, A CLOSED SESSION WOULD TAKE PLACE FOR THE REVIEW AND APPROVAL PROCESS REGRADING THEIR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0OPEN GATE LEARNING FOUNDATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0JACQUELYN GATES LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0460906300
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt01773964
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0HOLDING TITLE & MANAGING PROPERTY AT 4221 N. HUGHES
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0179384
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt04221 NORTH HUGHES AVE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd093705
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0VALLEY PREPARATORY ACADEMY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0562464910
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A) (II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04221 NORTH HUGHES AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093705
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01811367
IRS990/TotalAssetsEOYAmt01773964
IRS990/TotalAssetsGrp/BOYAmt01811367
IRS990/TotalAssetsGrp/EOYAmt01773964
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022222
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0111113
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01423372
IRS990/TotalLiabilitiesEOYAmt01317698
IRS990/TotalLiabilitiesGrp/BOYAmt01423372
IRS990/TotalLiabilitiesGrp/EOYAmt01317698
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0387995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0456266
IRS990/TotalProgramServiceExpensesAmt088891
IRS990/TotalProgramServiceRevenueAmt0179384
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0179384
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179384
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01811367
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01773964
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0387995
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0456266
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01423372
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01317698
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04221 NORTH HUGHES AVE
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093705
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN GATE LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0460906300
ReturnHeader/Filer/PhoneNum05592257737
ReturnHeader/Filer/USAddress/AddressLine1Txt04221 NORTH HUGHES AVE
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093705
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McLean Rotherham & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011717 Bernardo Plaza Ct Suite 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092128

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,773,964
Liabilities
$1,317,698
Net assets
$456,266
Revenue
$179,384
Expenses
$111,113
Net income
$68,271
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$14.7$0.06$1.34$1.36$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$14.9$0.08$0.93$1.04$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.00$0.01$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.00$0.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.44$0.06$0.50
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.98$0.71$0.17$0.11$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.74$1.08$0.66$0.19$0.11$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.77$1.19$0.58$0.19$0.17$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.75$1.23$0.52$0.19$0.13$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.77$1.32$0.46$0.18$0.11$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.81$1.42$0.39$0.18$0.13$0.05
2013Summary only. Only limited summary data is available for this year.$1.85$1.51$0.34$0.36$0.02$0.34
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits