Civic Intelligence

Peak to Peak Mountain Charter

990 • Fiscal year 2020 • EIN 46-3070889

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 08, 2020

19009 Cerro Noroeste RdPine Mountain Club, CA 93222

(661) 242-3811

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

46th percentile

0.04x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

44th percentile

3.2%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$23,424

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

33rd percentile

-0.0%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

2.3%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$966,496

Down $74 (-0.0%) from 2019

Net Assets

Up

$938,640

Up $22,432 (+2.4%) from 2019

Liabilities

Down

$27,856

Down $22,506 (-45%) from 2019

Revenue

Up

$709,583

Up $16,032 (+2.3%) from 2019

Expenses

Down

$687,151

Down $5,649 (-0.8%) from 2019

Net Income

Up

$22,432

Up $21,681 (+2887%) from 2019

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 2014: $435,683Liabilities 2014: $164,752Net Assets 2014: $270,9312014Assets 2015: $784,834Liabilities 2015: $329,733Net Assets 2015: $455,1012015Assets 2016: $923,026Liabilities 2016: $264,684Net Assets 2016: $658,3422016Assets 2017: $1,031,898Liabilities 2017: $222,222Net Assets 2017: $809,6762017Assets 2018: $997,739Liabilities 2018: $82,282Net Assets 2018: $915,4572018Assets 2019: $966,570Liabilities 2019: $50,362Net Assets 2019: $916,2082019Assets 2020: $966,496Liabilities 2020: $27,856Net Assets 2020: $938,6402020Assets 2021: $1,075,983Liabilities 2021: $46,147Net Assets 2021: $1,029,8362021Assets 2022: $1,108,248Liabilities 2022: $34,730Net Assets 2022: $1,073,5182022Assets 2023: $1,252,207Liabilities 2023: $196,528Net Assets 2023: $1,055,6792023Assets 2025: $1,232,236Liabilities 2025: $223,978Net Assets 2025: $1,008,2582025

Highlighted filing

2020

Assets$966,496
Liabilities$27,856
Net Assets$938,640

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $880,460Expenses 2014: $609,529Net Income 2014: $270,9312014Revenue 2015: $952,414Expenses 2015: $753,943Net Income 2015: $198,4712015Revenue 2016: $775,569Expenses 2016: $572,328Net Income 2016: $203,2412016Revenue 2017: $740,604Expenses 2017: $589,270Net Income 2017: $151,3342017Revenue 2018: $822,397Expenses 2018: $716,616Net Income 2018: $105,7812018Revenue 2019: $693,551Expenses 2019: $692,800Net Income 2019: $7512019Revenue 2020: $709,583Expenses 2020: $687,151Net Income 2020: $22,4322020Revenue 2021: $757,256Expenses 2021: $666,060Net Income 2021: $91,1962021Revenue 2022: $768,498Expenses 2022: $724,816Net Income 2022: $43,6822022Revenue 2023: $760,102Expenses 2023: $777,941Net Income 2023: -$17,8392023Revenue 2025: $807,406Expenses 2025: $936,018Net Income 2025: -$128,6122025

Highlighted filing

2020

Revenue$709,583
Expenses$687,151
Net Income$22,432
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 8, 2020
Return Version
2019v5.0
Gross Receipts
$709,583
Mission and Program Overview

Mission

The primary goal of peak to peak mountain charter is to provide an exempary , individualized, standards based education for all children, with an emphasis on cooperative, hand-on, theme-based learning. The charter school believes all children are unique and gifted individuals.

The primary goal of peak to peak mountain charter is to provide an exemplary, individualized, standards-based education for all children, with an emphasis on cooperative, hands-on, theme-based learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$866,145$869,234▲ $3,089
Pledges and Grants Receivable$77,459$71,041▼ $6,418
Land, Buildings, and Equipment, Net$19,161$15,192▼ $3,969
Prepaid Expenses and Deferred Charges$3,805$11,029▲ $7,224
Total Assets$966,570$966,496▼ $74
Liabilities
Mortgage Notes Payable Secured by Investment Property$40,016--
Accounts Payable and Accrued Expenses$10,346$27,856▲ $17,510
Total Liabilities$50,362$27,856▼ $22,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$916,208$938,640▲ $22,432
Total Net Assets Fund Balance$916,208$938,640▲ $22,432
Total Liabilities and Net Assets / Fund Balance$966,570$966,496▼ $74

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$23,967$23,967
Leasehold Improvements$15,192$4,252$19,444
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey FenskePrincipalFT$17,868$5,556$23,424

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$709,583
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$45,756
Change in Net Assets
$22,432

Audited Revenue Reconciliation

Revenue per Audited Statements
$709,583
Total Revenue per Audited Statements
$709,583
Total Revenue per Form 990
$709,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$532,243
Other Expenses$154,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,992$35,666-$356,658
Pension Plan Contributions$73,944$18,486-$92,430
Fees for Services Other-$51,407-$51,407
Current Officers, Directors, Trustees, and Key Employees$38,800$9,700-$48,500
Other Employee Benefits$27,724$6,931-$34,655
Occupancy-$15,681-$15,681
Fees for Services Accounting$7,641$7,642-$15,283
Insurance-$12,836-$12,836
Depreciation Depletion-$3,969-$3,969
Other Expenses$2,518$669-$3,187
Advertising-$2,189-$2,189
Office Expenses-$1,612-$1,612
Travel-$887-$887
Interest$69--$69
Total Functional Expenses$484,458$202,693$0$687,151

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$687,151
Total Expenses per Audited Statements$687,151
Total Expenses per Form 990$687,151
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 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, Page 6, Part VI, Line 11B

The return is available to board members before filing.

Form 990, Page 6, Part VI, Line 12C

Board memebers are required to annually disclose any conflit of interests. If a conflict arises the board member is asked to excuse himself/ herself from any discussion or voting on the issue.

Form 990, Page 6, Part VI, Line 15A

Salaries are set based on like-minded organization's salary schedules; they are reviewed by the board.

Form 990, Page 6, Part VI, Line 19

The required documents are available at the business office during normal business hours upon request.

Filing and Contact Details

Filer

Filer Name
Peak to Peak Mountain Charter
EIN
46-3070889
Phone
6612423811
Address
19009 CERRO NOROESTE RD, PINE MOUNTAIN CLUB, CA 93222

Signing Officer

Name
James Rob Carruth
Title
President
Phone
6612423811
Signed
2020-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Fenske
Formed
2013
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
6

Preparer

Firm
Silva & Silva Cpas
Address
3040 SATURN ST SUITE 107, BREA, CA 92821
Preparer
Lisa Silva CPA
Phone
7145297707
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary goal of peak to peak mountain charter is to provide an exempary , individualized, standards based education for all children, with an emphasis on cooperative, hand-on, theme-based learning. The charter school believes all children are unique and gifted individuals.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain. Accordingly, no accounting adjustment has been made to the financial statements.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN. ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015192
IRS990ScheduleD/TotalExpensesPerForm990Amt0687151
IRS990ScheduleD/TotalRevenuePerForm990Amt0709583
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0709583
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0687151
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ENROLLMENT PACKAGES
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CALIFORNIA PUBLIC CHARTER SCHOOL HAS NO FINANCIAL ASSISTANCE AWARDED
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT REVENUE BASES ON STUDENT ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E, LINE 7
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY GOAL OF PEAK TO PEAK MOUNTAIN CHARTER IS TO PROVIDE AN EXEMPARY , INDIVIDUALIZED, STANDARDS BASED EDUCATION FOR ALL CHILDREN, WITH AN EMPHASIS ON COOPERATIVE, HAND-ON, THEME-BASED LEARNING. THE CHARTER SCHOOL BELIEVES ALL CHILDREN ARE UNIQUE AND GIFTED INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS AVAILABLE TO BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMEBERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLIT OF INTERESTS. IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/ HERSELF FROM ANY DISCUSSION OR VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES ARE SET BASED ON LIKE-MINDED ORGANIZATION'S SALARY SCHEDULES; THEY ARE REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0966570
IRS990/TotalAssetsEOYAmt0966496
IRS990/TotalAssetsGrp/BOYAmt0966570
IRS990/TotalAssetsGrp/EOYAmt0966496
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0709583
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0202693
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0484458
IRS990/TotalFunctionalExpensesGrp/TotalAmt0687151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050362
IRS990/TotalLiabilitiesEOYAmt027856
IRS990/TotalLiabilitiesGrp/BOYAmt050362
IRS990/TotalLiabilitiesGrp/EOYAmt027856
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0916208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0938640
IRS990/TotalOtherCompensationAmt05556
IRS990/TotalProgramServiceExpensesAmt0484458
IRS990/TotalReportableCompFromOrgAmt017868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0709583
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0966570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0966496
IRS990/TravelGrp/ManagementAndGeneralAmt0887
IRS990/TravelGrp/TotalAmt0887
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PEAKTOPEAKMOUNTAINCHARTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ROB CARRUTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06612423811
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEAK TO PEAK MOUNTAIN CHARTER
ReturnHeader/Filer/BusinessNameControlTxt0PEAK
ReturnHeader/Filer/EIN0463070889
ReturnHeader/Filer/PhoneNum06612423811
ReturnHeader/Filer/USAddress/AddressLine1Txt019009 CERRO NOROESTE RD
ReturnHeader/Filer/USAddress/CityNm0PINE MOUNTAIN CLUB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093222
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A2A69F53F57C139D20F7B5EE51ABE314911BB297
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A2A69F53F57C139D20F7B5EE51ABE314911BB297
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.81.187.82
ReturnHeader/FilingSecurityInformation/IPDt02020-11-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:01:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952803203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SILVA & SILVA CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03040 SATURN ST SUITE 107
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092821
ReturnHeader/PreparerPersonGrp/PhoneNum07145297707
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA SILVA CPA
ReturnHeader/ReturnTs02020-11-04T11:01:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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