Civic Intelligence

Competent Educational Services Inc.

990 • Fiscal year 2017 • EIN 47-2247461

Jun 01, 2016 to May 31, 2017 • Filed on Apr 16, 2018

One West Campbell Ave No A110Campbell, CA 95008

(408) 370-7400

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

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

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

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

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

39th percentile

$26,820

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$1,049,839

No earlier filing loaded for comparison.

Net Assets

$1,046,812

No earlier filing loaded for comparison.

Liabilities

$3,027

No earlier filing loaded for comparison.

Revenue

$2,796,862

No earlier filing loaded for comparison.

Expenses

$2,374,423

No earlier filing loaded for comparison.

Net Income

$422,439

No earlier filing loaded for comparison.

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 2017: $1,049,839Liabilities 2017: $3,027Net Assets 2017: $1,046,8122017Assets 2018: $967,546Liabilities 2018: $637,728Net Assets 2018: $329,8182018Assets 2019: $440,440Liabilities 2019: $74,157Net Assets 2019: $366,2832019Assets 2020: $906,643Liabilities 2020: $425,239Net Assets 2020: $481,4042020Assets 2021: $891,518Liabilities 2021: $342,075Net Assets 2021: $549,4432021Assets 2022: $939,586Liabilities 2022: $321,994Net Assets 2022: $617,5922022Assets 2023: $844,007Liabilities 2023: $357,831Net Assets 2023: $486,1762023Assets 2024: $869,180Liabilities 2024: $566,078Net Assets 2024: $303,1022024

Highlighted filing

2017

Assets$1,049,839
Liabilities$3,027
Net Assets$1,046,812

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $2,796,862Expenses 2017: $2,374,423Net Income 2017: $422,4392017Revenue 2018: $1,694,399Expenses 2018: $2,411,393Net Income 2018: -$716,9942018Revenue 2019: $2,139,882Expenses 2019: $2,104,415Net Income 2019: $35,4672019Revenue 2020: $1,788,534Expenses 2020: $1,673,318Net Income 2020: $115,2162020Revenue 2021: $1,660,870Expenses 2021: $1,592,831Net Income 2021: $68,0392021Revenue 2022: $1,671,824Expenses 2022: $1,729,400Net Income 2022: -$57,5762022Revenue 2023: $1,563,255Expenses 2023: $1,691,653Net Income 2023: -$128,3982023Revenue 2024: $1,590,647Expenses 2024: $1,773,727Net Income 2024: -$183,0802024

Highlighted filing

2017

Revenue$2,796,862
Expenses$2,374,423
Net Income$422,439
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 16, 2018
Return Version
2016v3.0
Gross Receipts
$2,805,909
Mission and Program Overview

Mission

To help build a better world through effective education.to give young people a rich academic background, a strong sense of ethics and a broad range of abilities to successfully launch them into higher education, a career and life itself.

To help build a better world through effective education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$486,315-
Savings and Temporary Cash Investments-$482,228-
Land, Buildings, and Equipment, Net$0$23,202▲ $23,202
Inventories for Sale or Use-$16,443-
Total Assets$0$1,049,839▲ $1,049,839
Other Assets Total$0$41,651▲ $41,651
Liabilities
Accounts Payable and Accrued Expenses-$2,932-
Other Liabilities$0$95▲ $95
Total Liabilities$0$3,027▲ $3,027
Net Assets / Fund Balance
Unrestricted Net Assets-$1,046,812-
Total Net Assets Fund Balance$0$1,046,812▲ $1,046,812
Total Liabilities and Net Assets / Fund Balance$0$1,049,839▲ $1,049,839

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,202$111,826$135,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcy GreenPresidentFT$26,820$26,820

Board Members and Trustees

NameTitle
Gregory OttMember
John NoskoSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$398,588
Program Service Revenue
$2,373,583
Investment Income
$3,228
Other Revenue
$21,463
All Other Contributions
$389,914
Change in Net Assets
$422,439

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table28$38,524
Other Non Cash Contri Table16$2,500
Total Noncash Contributions44$41,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,307,062
Salaries, Compensation, and Employee Benefits$1,064,705
Grants and Similar Amounts Paid$2,656
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$812,755$21,115-$833,870
Occupancy$656,133$26,443-$682,576
Other Employee Benefits$83,126$15,437-$98,563
Advertising$89,194--$89,194
Payroll Taxes$63,359$2,640-$65,999
Current Officers, Directors, Trustees, and Key Employees$52,208$13,052-$65,260
Insurance$36,577$493-$37,070
Office Expenses$28,862$4,878-$33,740
Depreciation Depletion$14,710$613-$15,323
Fees for Services Other$11,440$1,318-$12,758
All Other Expenses$9,796$566-$10,362
Information Technology$5,961$2,993-$8,954
Other Expenses$8,000$44-$8,044
Conferences and Meetings$3,639$543-$4,182
Fees for Services Accounting-$2,155-$2,155
Grants to Domestic Individuals$1,556--$1,556
Travel$1,431--$1,431
Grants to Domestic Orgs$1,100--$1,100
Pension Plan Contributions$763$250-$1,013
Total Functional Expenses$2,281,883$92,540$0$2,374,423
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,980
Fundraising Direct Expenses$4,026
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike-a-thon$22,024$22,024$2,413$19,611
Total Events$22,024$22,024$2,413$19,611
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$95
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

A draft of the tax return is provided to the board and top management for approval prior to filing.

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

Board members are required to annually sign a document disclosing potenital conflicts of interest.

Form 990, Part VI, Section B, Line 15B

Compensation is based on longevity with the prior corporation delphi academy.

Form 990, Part VI, Section C, Line 18

The organization makes its annual form 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Competent Educational Services Inc
EIN
47-2247461
Phone
4083707400
Address
ONE WEST CAMPBELL AVE NO A110, CAMPBELL, CA 95008

Signing Officer

Name
Marcy Green
Title
President
Phone
4083707104
Signed
2018-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcy Green
Formed
2014
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
45
Volunteers
120

Preparer

Firm
Boman Accounting Group Inc
Address
20 UNION AVENUE, CAMPBELL, CA 95008
Preparer
Lynda R Boman CPA
Phone
4088662004
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of net assets from delphi schools, inc. 624,373.

Raw XML AppendixShowing 400 of 409 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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IRS990/Desc0THE DELPHI PROGRAM IS A RICH, COMPREHENSIVE COURSE OF STUDY THAT HAS BEEN EXTENSIVELY RESEARCHED, DEVELOPED AND PILOTED FOR OVER 40 YEARS AND USED BY A NATIONAL NETWORK OF ACCLAIMED SCHOOLS. WITH A PROVEN CURRICULUM AND HIGHLY EFFECTIVE APPROACH TO LEARNING, GRADUATES HEAD OFF TO HIGH SCHOOL WITH A STRONG EDUCATIONAL FOUNDATION AND THE TOOLS THEY NEED TO SUCCEED. TO ASSURE RELEVANCY IN A CONSTANTLY CHANGING WORLD, THE CURRICULUM UNDERGOES CONTINUED RESEARCH AND DEVELOPMENT. DELPHI ACADEMY OF CAMPBELL OFFERS KINDERGARTEN THROUGH 8TH GRADE IN A NON-SECTARIAN, INCLUSIVE AND DIVERSE COMMUNITY. WITH 130 STUDENTS IN THE SCHOOL AND AN AVERAGE TEACHER-STUDENT RATIO OF 1:15 (1:12 IN KINDERGARTEN), OUR STUDENTS THRIVE IN A DYNAMIC LEARNING ENVIRONMENT. DELPHI STUDENTS BECOME COMPETENT LEARNERS WHO MAINTAIN A TRUE JOY FOR LEARNING.DELPHI STUDENTS ROUTINELY SCORE IN THE TOP 1-5% NATIONWIDE ON HIGH SCHOOL ENTRANCE EXAMS, SUCH AS THE HSPT. STUDENTS PARTICIPATE IN LOCAL AND NATIONAL COMPETITIONS AND REGULARLY WIN AWARDS IN ART, SCIENCE, HANDWRITING, POETRY, MATH, SPELLING, CHESS, ATHLETICS AND GEOGRAPHY.
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NOTICE OF NON-DISCRIMINATORY POLICY COMPETENT EDUCATIONAL SERVICES, INC. DBA DELPHI ACADEMY OF CAMPBELL, ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGINS TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. COMPETENT EDUCATIONAL SERVICES, INC. DBA DELPHI ACADEMY OF CAMPBELL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF OUR EDUCATION POLICIES OR ADMISSIONS POLICIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02413
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BIKE-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022024
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019611
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02413
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02413
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt028
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt116
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0PROPERTY AND EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FURNITURE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt038524
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt12500
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE TAX RETURN IS PROVIDED TO THE BOARD AND TOP MANAGEMENT FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO ANNUALLY SIGN A DOCUMENT DISCLOSING POTENITAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS BASED ON LONGEVITY WITH THE PRIOR CORPORATION DELPHI ACADEMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER OF NET ASSETS FROM DELPHI SCHOOLS, INC. 624,373.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt01049839
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt01049839
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0398588
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092540
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02281883
IRS990/TotalFunctionalExpensesGrp/TotalAmt02374423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03027
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01046812
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02281883
IRS990/TotalProgramServiceRevenueAmt02373583
IRS990/TotalReportableCompFromOrgAmt026820
IRS990/TotalRevenueGrp/ExclusionAmt022182
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02376092
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02796862
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01049839
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01431
IRS990/TravelGrp/TotalAmt01431
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01046812
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0ONE WEST CAMPBELL AVE NO A110
IRS990/USAddress/CityNm0CAMPBELL
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095008
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTP://DELPHICAMPBELL.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCY GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04083707104
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMPETENT EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0COMP
ReturnHeader/Filer/EIN0472247461
ReturnHeader/Filer/PhoneNum04083707400
ReturnHeader/Filer/USAddress/AddressLine1Txt0ONE WEST CAMPBELL AVE NO A110
ReturnHeader/Filer/USAddress/CityNm0CAMPBELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095008
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DB2337D0F275AE2D0D7701AAE01541BF7912A115
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BA97FC1D5B038DB370FD15DB218255B1A1FE43D9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.82.71.186
ReturnHeader/FilingSecurityInformation/IPDt02018-04-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm016:19:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263939360
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOMAN ACCOUNTING GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 UNION AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMPBELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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