Civic Intelligence

Beacon Classical Academy Inc

990 • Fiscal year 2016 • EIN 46-5481124

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

Organization Profilewww.beaconclassical.com
2400 Euclid AvenueNational City, CA 91210

(619) 267-1294

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.02x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.34x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

60th percentile

5.6%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$124,999

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

91st percentile

45%

Faster asset growth than 91% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

91st percentile

62%

Faster revenue growth than 91% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$590,068

Up $184,393 (+45%) from 2015

Net Assets

Up

-$11,978

Up $98,430 (+89%) from 2015

Liabilities

Up

$602,046

Up $85,963 (+17%) from 2015

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin60th percentile

Revenue

Up

$1,758,718

Up $676,355 (+62%) from 2015

Expenses

Up

$1,660,288

Up $466,854 (+39%) from 2015

Net Income

Up

$98,430

Up $209,501 (+189%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$800K$600K$400K$200K$0-$200KAssets 2015: $405,675Liabilities 2015: $516,083Net Assets 2015: -$110,4082015Assets 2016: $590,068Liabilities 2016: $602,046Net Assets 2016: -$11,9782016Assets 2017: $502,860Liabilities 2017: $437,361Net Assets 2017: $65,4992017Assets 2018: $311,726Liabilities 2018: $433,707Net Assets 2018: -$121,9812018

Highlighted filing

2016

Assets$590,068
Liabilities$602,046
Net Assets-$11,978
Open 2016 Filing

Operations Trend

Revenue Growth91st percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $1,082,363Expenses 2015: $1,193,434Net Income 2015: -$111,0712015Revenue 2016: $1,758,718Expenses 2016: $1,660,288Net Income 2016: $98,4302016Revenue 2017: $1,858,989Expenses 2017: $1,781,512Net Income 2017: $77,4772017Revenue 2018: $131,073Expenses 2018: $318,553Net Income 2018: -$187,4802018

Highlighted filing

2016

Revenue$1,758,718
Expenses$1,660,288
Net Income$98,430
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,758,718
Mission and Program Overview

Mission

To train the minds, improve the hearts, and develop the innate talent of young people through a rigorous, classical education in the liberal arts and sciences, moral character, and civic virtue.

Beacon Classical Academy is a K-8 public charter school that offers classroom-based Academy instruction and regular Home study support. During 2015-16, Beacon Classical Academy National City served approximately 180 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$170,638$191,584▲ $20,946
Savings and Temporary Cash Investments-$150,209-
Land, Buildings, and Equipment, Net$122,314$129,592▲ $7,278
Cash and Non-Interest-Bearing Accounts$106,138$113,426▲ $7,288
Prepaid Expenses and Deferred Charges-$5,032-
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-
Total Assets$405,675$590,068▲ $184,393
Other Assets Total$6,585$225▼ $6,360
Liabilities
Unsecured Notes Loans Payable$200,000$450,000▲ $250,000
Mortgage Notes Payable Secured by Investment Property$154,000--
Accounts Payable and Accrued Expenses$162,083$152,046▼ $10,037
Total Liabilities$516,083$602,046▲ $85,963
Net Assets / Fund Balance
Unrestricted Net Assets$-110,408$-11,978▲ $98,430
Total Net Assets Fund Balance$-110,408$-11,978▲ $98,430
Total Liabilities and Net Assets / Fund Balance$405,675$590,068▲ $184,393

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$129,592$15,681$145,273
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alma Van Nice EdDExec. DirectorFT$115,461$9,538$124,999

Board Members and Trustees

NameTitle
Mark LiuagPresident
Karen McManusMember
James BlaskoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,730,204
Program Service Revenue
$28,294
Investment Income
$220
Other Revenue
$0
Change in Net Assets
$98,430

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,758,718
Total Revenue per Audited Statements
$1,758,718
Total Revenue per Form 990
$1,758,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$972,110
Other Expenses$688,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$691,118$32,694-$723,812
Other Expenses$243,318$2,674-$245,992
Fees for Services Other$177,219$1,541-$178,760
Occupancy$134,257$3,999-$138,256
Current Officers, Directors, Trustees, and Key Employees$124,999--$124,999
Payroll Taxes$49,576$764-$50,340
Pension Plan Contributions$43,040$198-$43,238
Travel$35,744--$35,744
Interest$30,144--$30,144
Other Employee Benefits$28,682$1,039-$29,721
Office Expenses$18,556$395-$18,951
Fees for Services Legal$11,521$447-$11,968
Conferences and Meetings$11,587--$11,587
Depreciation Depletion$9,038--$9,038
Insurance$6,864--$6,864
Advertising$841$33-$874
Total Functional Expenses$1,616,504$43,784$0$1,660,288

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,660,288
Total Expenses per Audited Statements$1,660,288
Total Expenses per Form 990$1,660,288
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
Audit committee
No
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
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

“The Executive Director and Business Manager will provide a copy of the form 990 to all board members for review and comment. Any necessary edits will be relayed to the Tax Preparer. Upon final approval by the Executive Director, the Tax Preparer will either e-file the Form 990 on behalf of the organization or otherwise provide forms for mailing of the completed tax returns.”

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

“All board members and key employees of the organization are required to file an annual statement (CA Form 700 statement of economic interest) in accordance with California code of regulations. The organization will review the conflict of interest policy and statements annually and when any new board members join.”

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

“The board of directors will approve compensation of the executive director based on comparable data available from other public charter schools and schools districts for individuals with similar responsibilities and experience.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“All organizational documents, policies, and financial statements are available upon request with some documents also available on the organization's website.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Beacon Classical Academy Inc
EIN
46-5481124
Phone
6192671294
Address
2400 Euclid Avenue, National City, CA 91210

Signing Officer

Name
Alma Van Nice EdD
Title
Executive Director
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
33

Preparer

Firm
Christy White Associates
Address
348 Olive Street, San Diego, CA 92103
Preparer
Christy White CPA
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

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

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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/LeaseholdImprovementsGrp/DepreciationAmt015681
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0145273
IRS990ScheduleD/RevenueSubtotalAmt01758718
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 : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0129592
IRS990ScheduleD/TotalExpensesPerForm990Amt01660288
IRS990ScheduleD/TotalRevenuePerForm990Amt01758718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01758718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01660288
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/ExplanationTxt0The organization receives financial assistance from the California Department of Education and the County of San Diego, California as part of its operation as a public charter school.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school publishes its nondiscriminatory policy within its charter document. The charter document is available to the public on the organization's website and is made available upon request.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The organization is a public charter school which operates tuition-free; therefore, scholarships and financial assistance are not applicable.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director and Business Manager will provide a copy of the form 990 to all board members for review and comment. Any necessary edits will be relayed to the Tax Preparer. Upon final approval by the Executive Director, the Tax Preparer will either e-file the Form 990 on behalf of the organization or otherwise provide forms for mailing of the completed tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All board members and key employees of the organization are required to file an annual statement (CA Form 700 statement of economic interest) in accordance with California code of regulations. The organization will review the conflict of interest policy and statements annually and when any new board members join.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors will approve compensation of the executive director based on comparable data available from other public charter schools and schools districts for individuals with similar responsibilities and experience.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All organizational documents, policies, and financial statements are available upon request with some documents also available on the organization's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
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 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0405675
IRS990/TotalAssetsEOYAmt0590068
IRS990/TotalAssetsGrp/BOYAmt0405675
IRS990/TotalAssetsGrp/EOYAmt0590068
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01730204
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01616504
IRS990/TotalFunctionalExpensesGrp/TotalAmt01660288
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0516083
IRS990/TotalLiabilitiesEOYAmt0602046
IRS990/TotalLiabilitiesGrp/BOYAmt0516083
IRS990/TotalLiabilitiesGrp/EOYAmt0602046
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-110408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-11978
IRS990/TotalOtherCompensationAmt09538
IRS990/TotalProgramServiceExpensesAmt01616504
IRS990/TotalProgramServiceRevenueAmt028294
IRS990/TotalReportableCompFromOrgAmt0115461
IRS990/TotalRevenueGrp/ExclusionAmt0220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01758718
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0405675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0590068
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt035744
IRS990/TravelGrp/TotalAmt035744
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-110408
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-11978
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0200000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0450000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.beaconclassical.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alma Van Nice EdD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Beacon Classical Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0BEAC
ReturnHeader/Filer/EIN0465481124
ReturnHeader/Filer/PhoneNum06192671294
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 Euclid Avenue
ReturnHeader/Filer/USAddress/CityNm0National City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091210
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/PreparerPersonNm0Christy White CPA
ReturnHeader/ReturnTs02017-05-15T13:20:48-07:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$590,068
Liabilities
$602,046
Net assets
-$11,978
Revenue
$1,758,718
Expenses
$1,660,288
Net income
$98,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.43$0.12$0.13$0.32$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.44$0.07$1.86$1.78$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.60$0.01$1.76$1.66$0.10
2015Summary only. Only limited summary data is available for this year.$0.41$0.52$0.11$1.08$1.19$0.11