Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Competent Educational Services Inc.
990 • Fiscal year 2025 • EIN 47-2247461
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.53x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$1,035,811
Up $166,631 (+19%) from 2024
Net Assets
Up$484,872
Up $181,770 (+60%) from 2024
Liabilities
Down$550,939
Down $15,139 (-2.7%) from 2024
Revenue And Expenses
Revenue
Up$2,039,073
Up $448,426 (+28%) from 2024
Expenses
Up$1,857,303
Up $83,576 (+4.7%) from 2024
Net Income
Up$181,770
Up $364,850 (+199%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Mar 1, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $2,039,073
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $814,822 | $979,541 | ▲ $164,719 |
| Inventories for Sale or Use | $12,707 | $14,619 | ▲ $1,912 |
| Total Assets | $869,180 | $1,035,811 | ▲ $166,631 |
| Other Assets Total | $41,651 | $41,651 | → $0 |
| Liabilities | |||
| Deferred Revenue | $532,966 | $521,768 | ▼ $11,198 |
| Other Liabilities | $28,402 | $28,402 | → $0 |
| Accounts Payable and Accrued Expenses | $4,710 | $769 | ▼ $3,941 |
| Total Liabilities | $566,078 | $550,939 | ▼ $15,139 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $303,102 | $484,872 | ▲ $181,770 |
| Total Net Assets Fund Balance | $303,102 | $484,872 | ▲ $181,770 |
| Total Liabilities and Net Assets / Fund Balance | $869,180 | $1,035,811 | ▲ $166,631 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $175,572 | $175,572 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Marcy L Green | Former Presidentheadmistress |
| Kimi L De Leonibus | Headmistress |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $89,001
- Program Service Revenue
- $1,950,065
- Investment Income
- $2
- Other Revenue
- $5
- Change in Net Assets
- $181,770
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,064,109 |
| Salaries, Compensation, and Employee Benefits | $793,194 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $791,240 | - | - | $791,240 |
| Other Salaries and Wages | $558,466 | - | - | $558,466 |
| Payroll Taxes | $154,918 | - | - | $154,918 |
| Office Expenses | $93,321 | - | - | $93,321 |
| All Other Expenses | $83,489 | - | - | $83,489 |
| Other Employee Benefits | $79,810 | - | - | $79,810 |
| Travel | $24,345 | - | - | $24,345 |
| Fees for Services Accounting | $14,349 | - | - | $14,349 |
| Insurance | $12,863 | - | - | $12,863 |
| Fees for Services Legal | $2,250 | - | - | $2,250 |
| Advertising | $2,040 | - | - | $2,040 |
| Other Expenses | $1,802 | - | - | $1,802 |
| Information Technology | $1,774 | - | - | $1,774 |
| Total Functional Expenses | $1,857,303 | $0 | $0 | $1,857,303 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Moveathon | - | - | - | - |
| Spellathon | - | - | - | - |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Libilities | $28,448 |
| State Board Equalization | $3 |
| Credit Card | $-49 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- 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
- 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
Officer directors etc family relationship Part VI line 2
“The daughter of the head of school is employed by the organization.”
Form 990 governing body review Part VI line 11
“A draft of the tax return is provided to the board and top management for approval prior to filing.”
Conflict of interest policy compliance Part VI line 12C
“Board members are required to annually sign a document disclosing potential conflicts of interest.”
CEO executive director top management comp Part VI line 15A
“Compensation is based on longevity with the prior corporation delphi academy. Salaries are benchmarked against statistics reported on the national association of independent schools website (nais stats online).”
Other officer or key employee compensation Part VI line 15B
“Compensation is based on longevity with the prior corporation delphi academy. Salaries are benchmarked against statistics reported on the national association of independent schools website (nais stats online).”
Form 990 availability to public Part VI line 18
“The organization makes its annual form 990 available to the public upon request.”
Governing documents etc available to public Part VI line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public only as required by federal and state law.”
Filing and Contact Details
Filer
- Filer Name
- Competent Educational Services Inc
- EIN
- 47-2247461
- In Care Of
- % TROY RAIBURN
- Phone
- 4083707104
- Address
- ONE WEST CAMPBELL AVE STE A110, Campbell, CA 95008
Signing Officer
- Name
- Troy Raiburn
- Title
- Treasurer of the Board
- Phone
- 4083707400
- Signed
- 2026-03-01
- Discuss with paid preparer
- No
Organization Details
- Formed
- 2014
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 27
Preparer
- Firm
- Nupur Gupta CPA
- Address
- 2185 FIELDSTONE CT, SAN JOSE, CA 95133
- Preparer
- Nupur Gupta
- Phone
- 3235168451
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“Adustment made of accumulated depreciation during the year ad certain internal transfer”
General explanation attachment
“Due to some confusion on our & our preparers part, the extension form 8868 for the tax year 2024 was not timely filed by the competent educat. We were under the impression that our preparer will file an extension for us but as we did not communicate with them specifically for filing this extension, they missed out on it. As the non-profit has a fiscal year ending we missed out on the filing date and when we realized our mistake we tried filing the extension form but as we were late the extension form was no longer available to be filed. We assure you that moving forward we will either timely file the extension or file the return itself. Please review the non filing of extension as a negligent act on our part for this time & waive any applicable penalties. We would really appreciate it.”
Raw XML Appendix354 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4710 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 769 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2040 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2040 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 83489 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 83489 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | COMPETENT EDUCATIONAL SERVICES INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4083707104 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ONE WEST CAMPBELL AVE NO A110 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CAMPBELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95008 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 814822 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 979541 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 89001 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 89001 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2 |
| IRS990/CYOtherExpensesAmt | 0 | 1064109 |
| IRS990/CYOtherRevenueAmt | 0 | 5 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1950065 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 181770 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 793194 |
| IRS990/CYTotalExpensesAmt | 0 | 1857303 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2039073 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 532966 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 521768 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE 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, GRADUATE 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 100 TO 150 STUDENTS IN THE SCHOOL AND AN AVERAGE TEACHER-STUDENT |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 27 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1857303 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 14349 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14349 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KIMI L DE LEONIBUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARCY L GREEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | HEADMISTRESS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FORMER PRESIDENTHEADMISTRESS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 89001 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2039073 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1774 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1774 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12863 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12863 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 12707 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 14619 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 175572 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 175572 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 303102 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 484872 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 303102 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 484872 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 791240 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 791240 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 93321 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 93321 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 41651 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 41651 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 79810 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79810 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | SCHOOL EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHERS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 11488 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 16658 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8490 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1802 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11488 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16658 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8490 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1802 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 28402 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 28402 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BOOKS SCHOOL STORE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5 |
| IRS990/OtherRevenueTotalAmt | 0 | 5 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 558466 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 558466 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 154918 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 154918 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SCHOOL EVENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SCHOOL ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1818241 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 69870 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 61954 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1818241 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 69870 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 61954 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 68627 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 1006186 |
| IRS990/PYOtherRevenueAmt | 0 | 16257 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1505763 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -183080 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 767541 |
| IRS990/PYTotalExpensesAmt | 0 | 1773727 |
| IRS990/PYTotalRevenueAmt | 0 | 1590647 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 181770 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2039073 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 175572 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 175572 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | -49 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 28448 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIBILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | STATE BOARD EQUALIZATION |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 28402 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
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| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | MOVEATHON |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DAUGHTER OF THE HEAD OF SCHOOL IS EMPLOYED BY THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A DRAFT OF THE TAX RETURN IS PROVIDED TO THE BOARD AND TOP MANAGEMENT FOR APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS ARE REQUIRED TO ANNUALLY SIGN A DOCUMENT DISCLOSING POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION IS BASED ON LONGEVITY WITH THE PRIOR CORPORATION DELPHI ACADEMY. SALARIES ARE BENCHMARKED AGAINST STATISTICS REPORTED ON THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS WEBSITE (NAIS STATS ONLINE). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION IS BASED ON LONGEVITY WITH THE PRIOR CORPORATION DELPHI ACADEMY. SALARIES ARE BENCHMARKED AGAINST STATISTICS REPORTED ON THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS WEBSITE (NAIS STATS ONLINE). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLY AS REQUIRED BY FEDERAL AND STATE LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ADUSTMENT MADE OF ACCUMULATED DEPRECIATION DURING THE YEAR AD CERTAIN INTERNAL TRANSFER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DUE TO SOME CONFUSION ON OUR & OUR PREPARERS PART, THE EXTENSION FORM 8868 FOR THE TAX YEAR 2024 WAS NOT TIMELY FILED BY THE COMPETENT EDUCAT. WE WERE UNDER THE IMPRESSION THAT OUR PREPARER WILL FILE AN EXTENSION FOR US BUT AS WE DID NOT COMMUNICATE WITH THEM SPECIFICALLY FOR FILING THIS EXTENSION, THEY MISSED OUT ON IT. AS THE NON-PROFIT HAS A FISCAL YEAR ENDING WE MISSED OUT ON THE FILING DATE AND WHEN WE REALIZED OUR MISTAKE WE TRIED FILING THE EXTENSION FORM BUT AS WE WERE LATE THE EXTENSION FORM WAS NO LONGER AVAILABLE TO BE FILED. WE ASSURE YOU THAT MOVING FORWARD WE WILL EITHER TIMELY FILE THE EXTENSION OR FILE THE RETURN ITSELF. PLEASE REVIEW THE NON FILING OF EXTENSION AS A NEGLIGENT ACT ON OUR PART FOR THIS TIME & WAIVE ANY APPLICABLE PENALTIES. WE WOULD REALLY APPRECIATE IT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | General explanation attachment |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 550939 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1035811 |
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| IRS990/WebsiteAddressTxt | 0 | https://www.davincisv.org/ |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TROY RAIBURN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER OF THE BOARD |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4083707400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMPETENT EDUCATIONAL SERVICES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMP |
| ReturnHeader/Filer/EIN | 0 | 472247461 |
| ReturnHeader/Filer/InCareOfNm | 0 | % TROY RAIBURN |
| ReturnHeader/Filer/PhoneNum | 0 | 4083707104 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | ONE WEST CAMPBELL AVE STE A110 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Campbell |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95008 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NUPUR GUPTA CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2185 FIELDSTONE CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN JOSE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95133 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3235168451 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NUPUR GUPTA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-04-14T23:25:45-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,035,811
- Liabilities
- $550,939
- Net assets
- $484,872
- Revenue
- $2,039,073
- Expenses
- $1,857,303
- Net income
- $181,770