Civic Intelligence

Dwelling Place Learning Academy

990 • Fiscal year 2016 • EIN 47-2932976

Jul 01, 2015 to Jun 30, 2016 • Filed on May 03, 2017

27100 Girard StreetHemet, CA 92544

(951) 925-1814

Siviq Scores

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

Liabilities / Assets

96th percentile

1.57x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

3rd percentile

-90%

Faster asset growth than 3% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

374%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,955

Down $18,140 (-90%) from 2015

Net Assets

Down

-$1,119

Down $19,946 (-106%) from 2015

Liabilities

Up

$3,074

Up $1,806 (+142%) from 2015

Revenue

Up

$195,139

Up $153,967 (+374%) from 2015

Expenses

Up

$215,085

Up $192,740 (+863%) from 2015

Net Income

Down

-$19,946

Down $38,773 (-206%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2015: $20,095Liabilities 2015: $1,268Net Assets 2015: $18,8272015Assets 2016: $1,955Liabilities 2016: $3,074Net Assets 2016: -$1,1192016Assets 2017: $2,318Liabilities 2017: $3,115Net Assets 2017: -$7972017Assets 2018: $5,634Liabilities 2018: $40,539Net Assets 2018: -$34,9052018Assets 2019: $3,664Liabilities 2019: $42,970Net Assets 2019: -$39,3062019Assets 2020: $18,887Liabilities 2020: $45,451Net Assets 2020: -$26,5642020Assets 2021: $220,463Liabilities 2021: $76,804Net Assets 2021: $143,6592021Assets 2022: $339,671Liabilities 2022: $71,743Net Assets 2022: $267,9282022Assets 2023: $246,307Liabilities 2023: $68,448Net Assets 2023: $177,8592023Assets 2024: $199,838Liabilities 2024: $123,860Net Assets 2024: $75,9782024Assets 2025: $286,202Liabilities 2025: $24,548Net Assets 2025: $261,6542025

Highlighted filing

2016

Assets$1,955
Liabilities$3,074
Net Assets-$1,119

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $41,172Expenses 2015: $22,345Net Income 2015: $18,8272015Revenue 2016: $195,139Expenses 2016: $215,085Net Income 2016: -$19,9462016Revenue 2017: $201,696Expenses 2017: $201,374Net Income 2017: $3222017Revenue 2018: $244,853Expenses 2018: $278,961Net Income 2018: -$34,1082018Revenue 2019: $263,653Expenses 2019: $268,054Net Income 2019: -$4,4012019Revenue 2020: $307,925Expenses 2020: $295,183Net Income 2020: $12,7422020Revenue 2021: $680,769Expenses 2021: $510,546Net Income 2021: $170,2232021Revenue 2022: $936,487Expenses 2022: $812,218Net Income 2022: $124,2692022Revenue 2023: $903,133Expenses 2023: $993,202Net Income 2023: -$90,0692023Revenue 2024: $781,893Expenses 2024: $883,774Net Income 2024: -$101,8812024Revenue 2025: $1,133,213Expenses 2025: $947,537Net Income 2025: $185,6762025

Highlighted filing

2016

Revenue$195,139
Expenses$215,085
Net Income-$19,946
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 3, 2017
Return Version
2015v3.0
Gross Receipts
$195,822
Mission and Program Overview

Mission

Our mission is to provide an emotionally, spiritually and physically safe bible centered, holy spirit empowered, learning environment that makes a difference in our children's lives, their world view, their community and their future workplace

Our mission is to provide an emotionally, spiritually and physically safe bible centered, holy spirit empowered learning environment that makes a difference in our children's lives, their workd view, their community and their future workplace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,095$1,955▼ $18,140
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$20,095$1,955▼ $18,140
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$2,457-
Other Liabilities$1,268$617▼ $651
Total Liabilities$1,268$3,074▲ $1,806
Net Assets / Fund Balance
Unrestricted Net Assets$18,827$-1,119▼ $19,946
Total Net Assets Fund Balance$18,827$-1,119▼ $19,946
Total Liabilities and Net Assets / Fund Balance$20,095$1,955▼ $18,140
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray SmithBoard Member
Ruth PabstBoard Member
Susanne RyanBoard Member
Robert BeckettCEO
Susan BeckettPastor
Steve RookPrincipal
Revenue and Support

Revenue Composition

Contributions and Grants
$79,853
Program Service Revenue
$106,228
Investment Income
$0
Other Revenue
$9,058
All Other Contributions
$79,853
Change in Net Assets
$-19,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,780
Other Expenses$48,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,718--$150,718
Payroll Taxes$16,062--$16,062
All Other Expenses$3,190$2,746-$5,936
Fees for Services Accounting-$4,204-$4,204
Insurance-$3,960-$3,960
Other Expenses$3,146$2,320-$2,320
Office Expenses-$2,292-$2,292
Fees for Services Other$1,663--$1,663
Advertising$1,195--$1,195
Fees for Services Legal-$155-$155
Interest-$16-$16
Total Functional Expenses$199,392$15,693$0$215,085
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,741
Fundraising Direct Expenses$683
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$617
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Holy sheep is a business that provides web-site maintenance and graphics for marketing campaigns. The owner is susanne ryan, a daughter to the president of the board of directors and also a member of the board. The contract is approved by the board, with the related parties not a part of the final decision. Rates are comparable to other companies providing the same services and the contract is board approved.board members robert beckett and susan beckett are married. Board member susanne ryan is their daughter.robert beckett, susan beckett and steve rook, board members, are paid staff of the dwelling place church. They do not receive compensation from the dwelling place learning academy. The dwelling place church currently leases facility space to the dwelling place learning academy. The current rate is $1 per year. In the future the rate will be raised to the fair market value of similar leases, once the academy has had time to establish itself and has the ability to pay a full lease amount.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board engages a cpa firm to prepare the form 990. A draft of the return is provided to the board for review and approval prior to filing.

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

Conflicts of interest are monitored according to the policy in place.

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

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Dwelling Place Learning Academy
EIN
47-2932976
Phone
9519251814
Address
27100 GIRARD STREET, HEMET, CA 92544

Signing Officer

Name
Robert Beckett
Title
CEO
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
2
Employees
12
Volunteers
6

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562-9739
Preparer
Elizabeth Nigro CPA
Phone
9516988783
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-19946
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalLiabilityAmt0617
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOLY SHEEP IS A BUSINESS THAT PROVIDES WEB-SITE MAINTENANCE AND GRAPHICS FOR MARKETING CAMPAIGNS. THE OWNER IS SUSANNE RYAN, A DAUGHTER TO THE PRESIDENT OF THE BOARD OF DIRECTORS AND ALSO A MEMBER OF THE BOARD. THE CONTRACT IS APPROVED BY THE BOARD, WITH THE RELATED PARTIES NOT A PART OF THE FINAL DECISION. RATES ARE COMPARABLE TO OTHER COMPANIES PROVIDING THE SAME SERVICES AND THE CONTRACT IS BOARD APPROVED.BOARD MEMBERS ROBERT BECKETT AND SUSAN BECKETT ARE MARRIED. BOARD MEMBER SUSANNE RYAN IS THEIR DAUGHTER.ROBERT BECKETT, SUSAN BECKETT AND STEVE ROOK, BOARD MEMBERS, ARE PAID STAFF OF THE DWELLING PLACE CHURCH. THEY DO NOT RECEIVE COMPENSATION FROM THE DWELLING PLACE LEARNING ACADEMY. THE DWELLING PLACE CHURCH CURRENTLY LEASES FACILITY SPACE TO THE DWELLING PLACE LEARNING ACADEMY. THE CURRENT RATE IS $1 PER YEAR. IN THE FUTURE THE RATE WILL BE RAISED TO THE FAIR MARKET VALUE OF SIMILAR LEASES, ONCE THE ACADEMY HAS HAD TIME TO ESTABLISH ITSELF AND HAS THE ABILITY TO PAY A FULL LEASE AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD ENGAGES A CPA FIRM TO PREPARE THE FORM 990. A DRAFT OF THE RETURN IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE MONITORED ACCORDING TO THE POLICY IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
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 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt020095
IRS990/TotalAssetsEOYAmt01955
IRS990/TotalAssetsGrp/BOYAmt020095
IRS990/TotalAssetsGrp/EOYAmt01955
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt079853
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015693
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199392
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01268
IRS990/TotalLiabilitiesEOYAmt03074
IRS990/TotalLiabilitiesGrp/BOYAmt01268
IRS990/TotalLiabilitiesGrp/EOYAmt03074
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018827
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1119
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01883
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01883
IRS990/TotalProgramServiceExpensesAmt0199392
IRS990/TotalProgramServiceRevenueAmt0106228
IRS990/TotalRevenueGrp/ExclusionAmt09058
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0106228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195139
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020095
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01955
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt018827
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1119
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt02457
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.DPLAKIDS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Beckett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DWELLING PLACE LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0DWEL
ReturnHeader/Filer/EIN0472932976
ReturnHeader/Filer/PhoneNum09519251814
ReturnHeader/Filer/USAddress/AddressLine1Txt027100 GIRARD STREET
ReturnHeader/Filer/USAddress/CityNm0HEMET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092544
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIGRO & NIGRO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025220 Hancock Ave Ste 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRIETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0925629739
ReturnHeader/PreparerPersonGrp/PhoneNum09516988783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Elizabeth Nigro CPA
ReturnHeader/ReturnTs02017-05-08T09:12:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30

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