Civic Intelligence

Beacon Classical Academy Inc

990 • Fiscal year 2017 • EIN 46-5481124

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization Profilewww.beaconclassical.com
125 Palm AveNational City, CA 91210

(619) 477-1399

Siviq Scores

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

Liabilities / Assets

89th percentile

0.87x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.24x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

53rd percentile

4.2%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$132,102

Higher top officer pay than 80% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-15%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

5.7%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$502,860

Down $87,208 (-15%) from 2016

Net Assets

Up

$65,499

Up $77,477 (+647%) from 2016

Liabilities

Down

$437,361

Down $164,685 (-27%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin53rd percentile

Revenue

Up

$1,858,989

Up $100,271 (+5.7%) from 2016

Expenses

Up

$1,781,512

Up $121,224 (+7.3%) from 2016

Net Income

Down

$77,477

Down $20,953 (-21%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2017

Assets$502,860
Liabilities$437,361
Net Assets$65,499
Open 2017 Filing

Operations Trend

Revenue Growth53rd 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

2017

Revenue$1,858,989
Expenses$1,781,512
Net Income$77,477
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,966,760
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 2016-17, Beacon Classical Academy National City served approximately 180 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$191,584$259,480▲ $67,896
Cash and Non-Interest-Bearing Accounts$113,426$168,054▲ $54,628
Land, Buildings, and Equipment, Net$129,592$0▼ $129,592
Savings and Temporary Cash Investments$150,209$57,176▼ $93,033
Prepaid Expenses and Deferred Charges$5,032$150▼ $4,882
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$590,068$502,860▼ $87,208
Other Assets Total$225$18,000▲ $17,775
Liabilities
Accounts Payable and Accrued Expenses$152,046$237,478▲ $85,432
Unsecured Notes Loans Payable$450,000$199,883▼ $250,117
Total Liabilities$602,046$437,361▼ $164,685
Net Assets / Fund Balance
Unrestricted Net Assets$-11,978$65,499▲ $77,477
Total Net Assets Fund Balance$-11,978$65,499▲ $77,477
Total Liabilities and Net Assets / Fund Balance$590,068$502,860▼ $87,208
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alma Van Nice EdDExec. DirectorFT$121,988$10,114$132,102

Board Members and Trustees

NameTitle
Mark LiuagPresident
Karen McManusMember
James BlaskoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,948,231
Program Service Revenue
$11,150
Investment Income
$-106,387
Other Revenue
$5,995
Change in Net Assets
$77,477

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,966,760
Revenue Not Reported on Financial Statements
$-107,771
Other Revenue Adjustments
$-107,771
Total Revenue per Audited Statements
$1,966,760
Total Revenue per Form 990
$1,858,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$995,192
Other Expenses$786,320
Total Fundraising Expense$593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$663,947$25,123-$689,070
Fees for Services Other$203,596$12,916-$216,512
Current Officers, Directors, Trustees, and Key Employees$132,102--$132,102
Occupancy$121,876$7,102-$128,978
Pension Plan Contributions$76,068--$76,068
Payroll Taxes$55,646$1,520-$57,166
Fees for Services Accounting$4,606$42,290-$46,896
Fees for Services Legal$46,798--$46,798
Other Employee Benefits$39,615$1,171-$40,786
Travel$34,394$4-$34,398
Depreciation Depletion$21,166$655-$21,821
Information Technology$19,783$612-$20,395
Insurance$12,175$377-$12,552
Interest-$11,401-$11,401
Conferences and Meetings$10,528--$10,528
Other Expenses$7,843$242-$8,085
Office Expenses$5,838$180$593$6,611
Total Functional Expenses$1,676,279$104,640$593$1,781,512

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,889,283
Expenses per Audited Statements$1,781,512
Total Expenses per Form 990$1,781,512
Expenses Not Reported on Form 990$107,771
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
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, 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
6194771399
Address
125 Palm Ave, National City, CA 91210

Signing Officer

Name
Alma Van Nice EdD
Title
Executive Director
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
38

Preparer

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

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

“Effective June 30, 2017, the organization closed and ceased classroom instruction for its public charter school, Beacon Classical Academy National City (California Charter School No. 1749. This is the organization's primary operating activity; therefore, the reduction has significantly reduced funding sources and impaired the financial position of the Organization for subsequent periods.”

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.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“loss on asset disposal $107771”

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IRS990/PYSalariesCompEmpBnftPaidAmt0972110
IRS990/PYTotalExpensesAmt01660288
IRS990/PYTotalRevenueAmt01758718
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt077477
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01959381
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150209
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057176
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0107771
IRS990ScheduleD/ExpensesSubtotalAmt01781512
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0107771
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-107771
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-107771
IRS990ScheduleD/RevenueSubtotalAmt01966760
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/ExplanationTxt1loss on asset disposal $107771
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt01781512
IRS990ScheduleD/TotalRevenuePerForm990Amt01858989
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01966760
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01889283
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/ExplanationTxt0Effective June 30, 2017, the organization closed and ceased classroom instruction for its public charter school, Beacon Classical Academy National City (California Charter School No. 1749. This is the organization's primary operating activity; therefore, the reduction has significantly reduced funding sources and impaired the financial position of the Organization for subsequent periods.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2All 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/ExplanationTxt3The 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/ExplanationTxt4All organizational documents, policies, and financial statements are available upon request with some documents also available on the organization's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0590068
IRS990/TotalAssetsEOYAmt0502860
IRS990/TotalAssetsGrp/BOYAmt0590068
IRS990/TotalAssetsGrp/EOYAmt0502860
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01948231
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0593
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104640
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01676279
IRS990/TotalFunctionalExpensesGrp/TotalAmt01781512
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0602046
IRS990/TotalLiabilitiesEOYAmt0437361
IRS990/TotalLiabilitiesGrp/BOYAmt0602046
IRS990/TotalLiabilitiesGrp/EOYAmt0437361
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-11978
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065499
IRS990/TotalOtherCompensationAmt010114
IRS990/TotalProgramServiceExpensesAmt01676279
IRS990/TotalProgramServiceRevenueAmt011150
IRS990/TotalReportableCompFromOrgAmt0121988
IRS990/TotalRevenueGrp/ExclusionAmt0-100392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011150
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01858989
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0590068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0502860
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt04
IRS990/TravelGrp/ProgramServicesAmt034394
IRS990/TravelGrp/TotalAmt034398
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-11978
IRS990/UnrestrictedNetAssetsGrp/EOYAmt065499
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0450000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0199883
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.beaconclassical.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alma Van Nice EdD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$502,860
Liabilities
$437,361
Net assets
$65,499
Revenue
$1,858,989
Expenses
$1,781,512
Net income
$77,477
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