Civic Intelligence

Clear Passage Foundation

990 • Fiscal year 2023 • EIN 46-3642043

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

1471 Martin Luther King Jr AvenueLong Beach, CA 90813

(888) 502-1116

Siviq Scores

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

Liabilities / Assets

90th percentile

0.66x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.42x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$90,808

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

80th percentile

28%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

54th percentile

11%

Faster revenue growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$541,238

Up $119,492 (+28%) from 2022

Net Assets

Up

$185,052

Up $13,576 (+7.9%) from 2022

Liabilities

Up

$356,186

Up $105,916 (+42%) from 2022

Revenue

Up

$842,834

Up $84,494 (+11%) from 2022

Expenses

Up

$829,258

Up $82,677 (+11%) from 2022

Net Income

Up

$13,576

Up $1,817 (+15%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $28,411Liabilities 2015: $15,223Net Assets 2015: $13,1882015Assets 2016: $75,193Liabilities 2016: $314,408Net Assets 2016: -$239,2152016Assets 2017: $230,869Liabilities 2017: $337,771Net Assets 2017: -$106,9022017Assets 2018: $164,411Liabilities 2018: $304,676Net Assets 2018: -$140,2652018Assets 2019: $201,745Liabilities 2019: $272,245Net Assets 2019: -$70,5002019Assets 2020: $236,806Liabilities 2020: $236,309Net Assets 2020: $4972020Assets 2021: $377,763Liabilities 2021: $218,046Net Assets 2021: $159,7172021Assets 2022: $421,746Liabilities 2022: $250,270Net Assets 2022: $171,4762022Assets 2023: $541,238Liabilities 2023: $356,186Net Assets 2023: $185,0522023Assets 2024: $622,778Liabilities 2024: $359,669Net Assets 2024: $263,1092024

Highlighted filing

2023

Assets$541,238
Liabilities$356,186
Net Assets$185,052

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $158,013Expenses 2015: $144,825Net Income 2015: $13,1882015Revenue 2016: $286,036Expenses 2016: $538,439Net Income 2016: -$252,4032016Revenue 2017: $642,617Expenses 2017: $510,304Net Income 2017: $132,3132017Revenue 2018: $487,798Expenses 2018: $521,161Net Income 2018: -$33,3632018Revenue 2019: $766,269Expenses 2019: $696,504Net Income 2019: $69,7652019Revenue 2020: $733,656Expenses 2020: $662,659Net Income 2020: $70,9972020Revenue 2021: $797,545Expenses 2021: $638,325Net Income 2021: $159,2202021Revenue 2022: $758,340Expenses 2022: $746,581Net Income 2022: $11,7592022Revenue 2023: $842,834Expenses 2023: $829,258Net Income 2023: $13,5762023Revenue 2024: $1,062,687Expenses 2024: $984,630Net Income 2024: $78,0572024

Highlighted filing

2023

Revenue$842,834
Expenses$829,258
Net Income$13,576
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$842,834
Mission and Program Overview

Mission

Clear Passage Educational Center is a second chance educational program committed to serving high school youth who are in need of a flexible learning environment.

A second chance educational program committed to serving high school youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$137,133$237,283▲ $100,150
Accounts Receivable$96,262$167,313▲ $71,051
Cash and Non-Interest-Bearing Accounts$176,126$46,456▼ $129,670
Land, Buildings, and Equipment, Net$7,225$5,004▼ $2,221
Total Assets$421,746$541,238▲ $119,492
Other Assets Total$5,000$85,182▲ $80,182
Liabilities
Deferred Revenue$112,500$161,670▲ $49,170
Accounts Payable and Accrued Expenses$137,770$114,334▼ $23,436
Other Liabilities$0$80,182▲ $80,182
Total Liabilities$250,270$356,186▲ $105,916
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$171,476$185,052▲ $13,576
Total Net Assets Fund Balance$171,476$185,052▲ $13,576
Total Liabilities and Net Assets / Fund Balance$421,746$541,238▲ $119,492

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,004$31,592$36,596
Leasehold Improvements$0$9,311$9,311
Other Assets Org$80,182--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vivianna TrujilloExecutive Director/CEOFT$90,808$90,808

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Rema Works LLCConsulting Services6709 LA TIJERA BLVD SUITE 904, Los Angeles, CA 90045$160,000
Revenue and Support

Revenue Composition

Contributions and Grants
$841,979
Program Service Revenue
$0
Investment Income
$149
Other Revenue
$706
All Other Contributions
$1,456
Change in Net Assets
$13,576

Audited Revenue Reconciliation

Revenue per Audited Statements
$842,834
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$842,834
Total Revenue per Form 990
$842,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,615
Salaries, Compensation, and Employee Benefits$384,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,196$69,528-$176,724
Current Officers, Directors, Trustees, and Key Employees$86,898--$86,898
Other Employee Benefits$64,268$22,581-$86,849
Occupancy$64,564--$64,564
Other Expenses$19,058$2,642-$21,700
Insurance-$20,053-$20,053
Payroll Taxes$2,771$16,210-$18,981
Fees for Services Other$11,560$5,477-$17,037
Pension Plan Contributions$15,191--$15,191
Fees for Services Legal-$7,248-$7,248
Office Expenses$3,571--$3,571
Depreciation Depletion-$2,221-$2,221
Advertising$1,855--$1,855
Information Technology$1,761--$1,761
Conferences and Meetings$1,208--$1,208
Fees for Services Accounting-$1,015-$1,015
Total Functional Expenses$493,755$335,503$0$829,258

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$829,258
Total Expenses per Audited Statements$829,258
Total Expenses per Form 990$829,258
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$80,182
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
No
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, Section A, Line 2

Vivianna trujillo, who serves as the executive director/ceo of clear passage foundation, is the aunt of marianna rodriguez, who serves as the secretary of the board of directors for clear passage foundation.

Form 990, Part VI, Section B, Line 11B

A copy of the tax returns are reviewed and approved by the executive director. Once finalized, the tax returns are provided to the board and formally accepted in a public board meeting.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Clear Passage Foundation
EIN
46-3642043
Phone
8885021116
Address
1471 MARTIN LUTHER KING JR AVENUE, LONG BEACH, CA 90813

Signing Officer

Name
Vivianna Trujillo
Title
Exec. Director/CEO
Phone
8885021116
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
9

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Marcy Kearney
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

Raw XML AppendixShowing 400 of 403 raw XML fields

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/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09311
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09311
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt180182
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0842834
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05004
IRS990ScheduleD/TotalBookValueOtherAssetsAmt085182
IRS990ScheduleD/TotalExpensesPerForm990Amt0829258
IRS990ScheduleD/TotalLiabilityAmt080182
IRS990ScheduleD/TotalRevenuePerForm990Amt0842834
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0842834
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0829258
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS MADE KNOWN THROUGH INFORMATION AVAILABLE ON THE SCHOOL'S WEBSITE, WITHIN THE CHARTERING DOCUMENTS, AND OTHER CORRESPONDENCE WITH THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF LOS ANGELES, CALIFORNIA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VIVIANNA TRUJILLO, WHO SERVES AS THE EXECUTIVE DIRECTOR/CEO OF CLEAR PASSAGE FOUNDATION, IS THE AUNT OF MARIANNA RODRIGUEZ, WHO SERVES AS THE SECRETARY OF THE BOARD OF DIRECTORS FOR CLEAR PASSAGE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURNS ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. ONCE FINALIZED, THE TAX RETURNS ARE PROVIDED TO THE BOARD AND FORMALLY ACCEPTED IN A PUBLIC BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0421746
IRS990/TotalAssetsEOYAmt0541238
IRS990/TotalAssetsGrp/BOYAmt0421746
IRS990/TotalAssetsGrp/EOYAmt0541238
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0841979
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0335503
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0493755
IRS990/TotalFunctionalExpensesGrp/TotalAmt0829258
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250270
IRS990/TotalLiabilitiesEOYAmt0356186
IRS990/TotalLiabilitiesGrp/BOYAmt0250270
IRS990/TotalLiabilitiesGrp/EOYAmt0356186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0185052
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0493755
IRS990/TotalReportableCompFromOrgAmt090808
IRS990/TotalRevenueGrp/ExclusionAmt0855
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0842834
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0421746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0541238
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01471 MARTIN LUTHER KING JR AVENUE
IRS990/USAddress/CityNm0LONG BEACH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090813
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CPECSCHOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIVIANNA TRUJILLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08885021116
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLEAR PASSAGE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CLEA
ReturnHeader/Filer/EIN0463642043
ReturnHeader/Filer/PhoneNum08885021116
ReturnHeader/Filer/USAddress/AddressLine1Txt01471 MARTIN LUTHER KING JR AVENUE
ReturnHeader/Filer/USAddress/CityNm0LONG BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090813
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272956198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTY WHITE ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0348 OLIVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092103
ReturnHeader/PreparerPersonGrp/PhoneNum06192708222
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARCY KEARNEY
ReturnHeader/ReturnTs02024-05-14T22:53:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VIVIANNA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TRUJILLO

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