Civic Intelligence

Dwelling Place Learning Academy

990 • Fiscal year 2023 • EIN 47-2932976

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 14, 2023

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

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.08x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

24th percentile

-10.0%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,394

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

8th percentile

-27%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-3.6%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$246,307

Down $93,364 (-27%) from 2022

Net Assets

Down

$177,859

Down $90,069 (-34%) from 2022

Liabilities

Down

$68,448

Down $3,295 (-4.6%) from 2022

Revenue

Down

$903,133

Down $33,354 (-3.6%) from 2022

Expenses

Up

$993,202

Up $180,984 (+22%) from 2022

Net Income

Down

-$90,069

Down $214,338 (-172%) from 2022

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

2023

Assets$246,307
Liabilities$68,448
Net Assets$177,859

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

2023

Revenue$903,133
Expenses$993,202
Net Income-$90,069
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$910,050
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$172,063$181,443▲ $9,380
Cash and Non-Interest-Bearing Accounts$39,122$56,701▲ $17,579
Savings and Temporary Cash Investments$125,531$8,163▼ $117,368
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$339,671$246,307▼ $93,364
Other Assets Total$2,955$0▼ $2,955
Liabilities
Mortgage Notes Payable Secured by Investment Property$71,269$67,858▼ $3,411
Other Liabilities$474$590▲ $116
Total Liabilities$71,743$68,448▼ $3,295
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$267,928$177,859▼ $90,069
Total Net Assets Fund Balance$267,928$177,859▼ $90,069
Total Liabilities and Net Assets / Fund Balance$339,671$246,307▼ $93,364

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,262$4,663$96,925
Leasehold Improvements$77,349$13,149$90,498
Equipment$11,832$2,958$14,790
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susanne RyanVice PresidentPT$47,394$47,394

Board Members and Trustees

NameTitle
Robert BeckettPresident
Ray SmithDirector
Susan BeckettSecretary
Steve RyanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,208
Program Service Revenue
$876,925
Investment Income
$21
Other Revenue
$7,979
All Other Contributions
$18,208
Change in Net Assets
$-90,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$726,089
Other Expenses$252,513
Grants and Similar Amounts Paid$14,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$616,770--$616,770
All Other Expenses$75,343$8,913-$84,256
Payroll Taxes$61,925--$61,925
Current Officers, Directors, Trustees, and Key Employees$47,394--$47,394
Other Expenses$16,588$19,953-$16,588
Grants to Domestic Orgs$14,600--$14,600
Depreciation Depletion$12,707--$12,707
Office Expenses-$12,440-$12,440
Interest-$4,886-$4,886
Advertising$4,617--$4,617
Fees for Services Accounting-$2,639-$2,639
Travel$1,567--$1,567
Insurance-$500-$500
Total Functional Expenses$943,871$49,331$0$993,202
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dwelling Place ChurchHemet, CA-General Donation$14,600
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,896
Fundraising Direct Expenses$6,917
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 Cards Payable$590
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
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, Section A, Line 2

The principal of the school is susanne ryan, daughter to the president and coo of the board. Her contract is approved by the board, with the related parties not a part of the final decision. Her salary is currently below a reasonable rate for other schools providing the same services. Her gross w2 wage for the 2022 year was $47,394.

Form 990, Part VI, Section B, Line 11B

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, Section B, Line 12C

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

Form 990, Part VI, Section C, Line 19

School will make available any governing documents, policies and financial statements upon request. School will request reimbursement for reasonable costs associated with printing or copying the documents.

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
Susanne Ryan
Title
Director
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susanne Ryan
Formed
2015
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
37

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Anzhelika Vartikyan CPA
Phone
9516988783
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt049
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0239779
IRS990/PYOtherRevenueAmt090
IRS990/PYProgramServiceRevenueAmt0893301
IRS990/PYRevenuesLessExpensesAmt0124269
IRS990/PYSalariesCompEmpBnftPaidAmt0572439
IRS990/PYTotalExpensesAmt0812218
IRS990/PYTotalRevenueAmt0936487
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-90069
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125531
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08163
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092262
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04663
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt096925
IRS990ScheduleD/EquipmentGrp/BookValueAmt011832
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02958
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014790
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077349
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013149
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt090498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0590
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181443
IRS990ScheduleD/TotalLiabilityAmt0590
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/ExplanationTxt0THE ORGANIZATION'S 2022-23 APPLICATION FOR ADMISSION STATES "THE DWELLING PLACE LEARNING ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL AND ETHNIC ORIGIN".
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
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt014600
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DWELLING PLACE CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0953092400
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt027100 GIRARD ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HEMET
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092544
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH VALUE
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL OF THE SCHOOL IS SUSANNE RYAN, DAUGHTER TO THE PRESIDENT AND COO OF THE BOARD. HER CONTRACT IS APPROVED BY THE BOARD, WITH THE RELATED PARTIES NOT A PART OF THE FINAL DECISION. HER SALARY IS CURRENTLY BELOW A REASONABLE RATE FOR OTHER SCHOOLS PROVIDING THE SAME SERVICES. HER GROSS W2 WAGE FOR THE 2022 YEAR WAS $47,394.
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 ACCORDNG TO THE POLICY IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHOOL WILL MAKE AVAILABLE ANY GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS UPON REQUEST. SCHOOL WILL REQUEST REIMBURSEMENT FOR REASONABLE COSTS ASSOCIATED WITH PRINTING OR COPYING THE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0339671
IRS990/TotalAssetsEOYAmt0246307
IRS990/TotalAssetsGrp/BOYAmt0339671
IRS990/TotalAssetsGrp/EOYAmt0246307
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018208
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049331
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0943871
IRS990/TotalFunctionalExpensesGrp/TotalAmt0993202
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071743
IRS990/TotalLiabilitiesEOYAmt068448
IRS990/TotalLiabilitiesGrp/BOYAmt071743
IRS990/TotalLiabilitiesGrp/EOYAmt068448
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0267928
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0177859
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039468
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039468
IRS990/TotalProgramServiceExpensesAmt0943871
IRS990/TotalProgramServiceRevenueAmt0876925
IRS990/TotalReportableCompFromOrgAmt047394
IRS990/TotalRevenueGrp/ExclusionAmt08000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0876925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0903133
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0339671
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0246307
IRS990/TravelGrp/ProgramServicesAmt01567
IRS990/TravelGrp/TotalAmt01567
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027100 GIRARD STREET
IRS990/USAddress/CityNm0HEMET
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092544
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DPLAKIDS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSANNE RYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director

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