Civic Intelligence

American Heritage Charter Schools

EIN 46-3640822 • 501(c)3 • Escondido, CA

Profile

Public school education- a california public charter middle school

1868 E Valley ParkwayEscondido, CA 92027

www.echs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

140.23x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

1st percentile

-14815%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

84th percentile

$159,415

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 905.9% of source-year revenue.

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

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

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

Assets

Down

$2,467,688

Down $629,761 (-20%) from 2017

Liabilities

Up

$2,467,688

Up $1,977,357 (+403%) from 2017

Net Assets

Down

$0

Down $2,607,118 (-100%) from 2017

Revenue

Down

$17,598

Down $2,496,216 (-99%) from 2017

Expenses

Up

$2,624,716

Up $172,580 (+7.0%) from 2017

Net Income

Down

-$2,607,118

Down $2,668,796 (-4327%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $2,112,142Liabilities 2014: $1,872,996Net Assets 2014: $239,1462014Assets 2015: $2,598,511Liabilities 2015: $2,156,617Net Assets 2015: $441,8942015Assets 2016: $2,823,381Liabilities 2016: $277,941Net Assets 2016: $2,545,4402016Assets 2017: $3,097,449Liabilities 2017: $490,331Net Assets 2017: $2,607,1182017Assets 2018: $2,467,688Liabilities 2018: $2,467,688Net Assets 2018: $02018

Highlighted filing

2018

Assets$2,467,688
Liabilities$2,467,688
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2014: $2,086,022Expenses 2014: $1,846,876Net Income 2014: $239,1462014Revenue 2015: $2,257,166Expenses 2015: $2,054,418Net Income 2015: $202,7482015Revenue 2016: $4,266,925Expenses 2016: $2,163,379Net Income 2016: $2,103,5462016Revenue 2017: $2,513,814Expenses 2017: $2,452,136Net Income 2017: $61,6782017Revenue 2018: $17,598Expenses 2018: $2,624,716Net Income 2018: -$2,607,1182018

Highlighted filing

2018

Revenue$17,598
Expenses$2,624,716
Net Income-$2,607,118

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 17, 2019
Return Version
2017v2.3
Gross Receipts
$17,598
Mission and Program Overview

Mission

Public school education- a california paublic charter middle school

The purpose of the school is to manage, operate and promote the heritage digital academy charter middle school

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,573,663$1,273,210▼ $300,453
Land, Buildings, and Equipment, Net$1,372,552$1,194,478▼ $178,074
Accounts Receivable$108,430--
Prepaid Expenses and Deferred Charges$42,804--
Total Assets$3,097,449$2,467,688▼ $629,761
Liabilities
Accounts Payable and Accrued Expenses$490,331$2,467,688▲ $1,977,357
Total Liabilities$490,331$2,467,688▲ $1,977,357
Net Assets / Fund Balance
Unrestricted Net Assets$2,607,118$0▼ $2,607,118
Total Net Assets Fund Balance$2,607,118$0▼ $2,607,118
Total Liabilities and Net Assets / Fund Balance$3,097,449$2,467,688▼ $629,761

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$794,478$888,667$1,683,145
Land$400,000-$400,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Sheila RandleBusiness Manager$139,366$139,366

Board Members and Trustees

NameTitle
Steve TugwellPresident
Todd MerrillVice President
Shawn RonerExecutive Director
Erik BeckClerk
Chelsea SutphinMember
Matt HeintschelMember
Mike LittonMember
Connie GuntherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,531
Program Service Revenue
$0
Investment Income
$3,067
Other Revenue
$0
Change in Net Assets
$-2,607,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,598
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$17,598
Total Revenue per Form 990
$17,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,624,716
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
Other Expenses$2,397,755--$2,397,755
Depreciation Depletion-$178,074-$178,074
Fees for Services Other$34,025--$34,025
Occupancy-$14,862-$14,862
Total Functional Expenses$2,431,780$192,936$0$2,624,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,624,716
Total Expenses per Audited Statements$2,624,716
Total Expenses per Form 990$2,624,716
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
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, Section B, Line 11B

He return will be provided to all board members by mail or e-mail before the filing of the return

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

Executive director monitors monthly if a conflict arises the board member is asked to excuse themselves from all discussion and voting

Form 990, Part VI, Section B, Line 15

The salary is compared to other school districts and must be approved by the board

Form 990, Part VI, Section C, Line 19

Documents are available at business address during normal business hours

Filing and Contact Details

Filer

Filer Name
American Heritage Charter Schools
EIN
46-3640822
Phone
7607373154
Address
1868 E VALLEY PARKWAY, ESCONDIDO, CA 92027

Signing Officer

Name
Sheila Randle
Title
Business Manager
Phone
7607373154
Signed
2019-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Randle
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
27
Volunteers
20

Preparer

Firm
Vavrinektrineday & Co Llp
Address
10681 FOOTHILL BLVD SUITE 300, RANCHO CUCAMONGA, CA 91730
Preparer
Jeffrey a Carter
Phone
9094664410
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The charter school is closing and ceasing operations

Financial Statement Notes

PART X, LINE 2:

The school 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 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, and, 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09301
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHAWN RONER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0159415
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL IS CLOSING AND CEASING OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HE RETURN WILL BE PROVIDED TO ALL BOARD MEMBERS BY MAIL OR E-MAIL BEFORE THE FILING OF THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR MONITORS MONTHLY IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE THEMSELVES FROM ALL DISCUSSION AND VOTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY IS COMPARED TO OTHER SCHOOL DISTRICTS AND MUST BE APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE AT BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ESCONDIDO CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AMERICAN HERITAGE EDUCATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2HERITAGE K-8 CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330841097
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1330907776
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2300176736
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC HIGH SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORTING ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PUBLIC CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01845 E VALLEY PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11845 E VALLEY PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21868 E VALLEY PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ESCONDIDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ESCONDIDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2ESCONDIDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092027
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192027
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd292027
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AMERICAN HERITAGE EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1AMERICAN HERITAGE EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03097449
IRS990/TotalAssetsEOYAmt02467688
IRS990/TotalAssetsGrp/BOYAmt03097449
IRS990/TotalAssetsGrp/EOYAmt02467688
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt014531
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0192936
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02431780
IRS990/TotalFunctionalExpensesGrp/TotalAmt02624716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0490331
IRS990/TotalLiabilitiesEOYAmt02467688
IRS990/TotalLiabilitiesGrp/BOYAmt0490331
IRS990/TotalLiabilitiesGrp/EOYAmt02467688
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02607118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt018602
IRS990/TotalProgramServiceExpensesAmt02431780
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03067
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017598
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03097449
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02467688
IRS990/TotReportableCompRltdOrgAmt0280179
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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