Civic Intelligence

The Helix School Foundation

990 • Fiscal year 2021 • EIN 47-3699669

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 02, 2022

PO Box 986Mill Valley, CA 94942

(415) 569-5056

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.20x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$247,615

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

72nd percentile

24%

Faster asset growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

48%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$474,728

Up $91,385 (+24%) from 2020

Net Assets

Up

$25,988

Up $267,845 (+111%) from 2020

Liabilities

Down

$448,740

Down $176,460 (-28%) from 2020

Revenue

Up

$2,215,600

Up $719,760 (+48%) from 2020

Expenses

Up

$1,947,755

Up $362,438 (+23%) from 2020

Net Income

Up

$267,845

Up $357,322 (+399%) from 2020

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $83,510Liabilities 2015: $14,392Net Assets 2015: $69,1182015Assets 2016: $131,103Liabilities 2016: $37,238Net Assets 2016: $93,8652016Assets 2017: $320,798Liabilities 2017: $434,162Net Assets 2017: -$113,3642017Assets 2018: $291,420Liabilities 2018: $476,000Net Assets 2018: -$184,5802018Assets 2019: $256,620Liabilities 2019: $409,000Net Assets 2019: -$152,3802019Assets 2020: $383,343Liabilities 2020: $625,200Net Assets 2020: -$241,8572020Assets 2021: $474,728Liabilities 2021: $448,740Net Assets 2021: $25,9882021Assets 2022: $352,332Liabilities 2022: $552,816Net Assets 2022: -$200,4842022Assets 2023: $6,384,692Liabilities 2023: $6,049,055Net Assets 2023: $335,6372023Assets 2024: $5,928,816Liabilities 2024: $6,166,055Net Assets 2024: -$237,2392024

Highlighted filing

2021

Assets$474,728
Liabilities$448,740
Net Assets$25,988

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $181,016Expenses 2015: $111,898Net Income 2015: $69,1182015Revenue 2016: $752,850Expenses 2016: $728,103Net Income 2016: $24,7472016Revenue 2017: $899,566Expenses 2017: $1,106,795Net Income 2017: -$207,2292017Revenue 2018: $1,348,420Expenses 2018: $1,419,636Net Income 2018: -$71,2162018Revenue 2019: $1,496,041Expenses 2019: $1,463,841Net Income 2019: $32,2002019Revenue 2020: $1,495,840Expenses 2020: $1,585,317Net Income 2020: -$89,4772020Revenue 2021: $2,215,600Expenses 2021: $1,947,755Net Income 2021: $267,8452021Revenue 2022: $2,413,094Expenses 2022: $2,510,749Net Income 2022: -$97,6552022Revenue 2023: $4,410,089Expenses 2023: $3,873,968Net Income 2023: $536,1212023Revenue 2024: $4,218,964Expenses 2024: $4,791,840Net Income 2024: -$572,8762024

Highlighted filing

2021

Revenue$2,215,600
Expenses$1,947,755
Net Income$267,845
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 2, 2022
Return Version
2020v4.2
Gross Receipts
$2,216,112
Mission and Program Overview

Mission

To prepare children on the autism spectrum for a fulfilling future through dynamic relationship-based interdisciplinary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$400,000$400,000→ $0
Land, Buildings, and Equipment, Net$172,864$164,375▼ $8,489
Accounts Receivable$62,724$156,405▲ $93,681
Cash and Non-Interest-Bearing Accounts$135,505$137,198▲ $1,693
Rtn Earn Endowment Incm Other Fnds$-241,857$25,988▲ $267,845
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$383,343$474,728▲ $91,385
Other Assets Total$12,250$16,750▲ $4,500
Liabilities
Accounts Payable and Accrued Expenses$0$38,296▲ $38,296
Other Liabilities$225,200$6,000▼ $219,200
Deferred Revenue$0$4,444▲ $4,444
Total Liabilities$625,200$448,740▼ $176,460
Net Assets / Fund Balance
Total Net Assets Fund Balance$-241,857$25,988▲ $267,845
Total Liabilities and Net Assets / Fund Balance$383,343$474,728▲ $91,385

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$162,694$40,115$202,809
Other Land Buildings$1,681$1,623$3,304
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin SchinellaExecutive DirectorFT$247,615$247,615

Board Members and Trustees

NameTitle
Marjorie McmorrisPresident/chairman
Chuck Mills Left 012021Vice President
Craig CuffieBoard Member
Minja MooreTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$898,169
Program Service Revenue
$1,313,062
Investment Income
$6
Other Revenue
$4,363
All Other Contributions
$882,998
Change in Net Assets
$267,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,503,881
Other Expenses$443,874
Total Fundraising Expense$33,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$775,110$341,612-$1,116,722
Current Officers, Directors, Trustees, and Key Employees$152,216$91,476-$243,692
Occupancy$171,866$46,831$24,300$242,997
Payroll Taxes$69,262$33,184-$102,446
Fees for Services Legal-$67,066-$67,066
Other Expenses$45,130$1,485$8,828$55,443
Other Employee Benefits$41,021--$41,021
Office Expenses$100$34,512-$34,612
Insurance-$18,908-$18,908
Depreciation Depletion$6,367$1,698$424$8,489
Fees for Services Accounting-$7,736-$7,736
Interest-$4,720-$4,720
Fees for Services Other$2,125--$2,125
Information Technology-$1,623-$1,623
Travel-$155-$155
Total Functional Expenses$1,263,197$651,006$33,552$1,947,755
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,875
Gaming Direct Expenses$512
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$400,000$400,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$6,000
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 4

The following updates were made to the bylaws during this fiscal year: the helix school bylaws updates general updates: much of the language has been updated to conform with statutory requirements. (for example, section 4.4(a) clarifies that electronic notice may only be provided to trustees who has provided a written consent to receive notice by electronic communication.) other updates include matching definitions, updating section numbers, and re-organizing some provisions for clarity. The bylaws also now use gender neutral pronouns, "they, their, and them" rather than gender specific ("him/her, his/her") pronouns. Trustees art. Iii and art. Iv the number of trustees was changed from 4 to a range, between 5 and 15 trustees, with the exact number set by the board. The bylaws contain expanded provisions describing the statutory duties of trustees and requirements for elections and meetings. Trustees will be elected for three-year terms at the regular annual meeting, at a regular or special meeting for that purpose, or by unanimous written consent. A trustee's term of office shall begin on the date of the annual meeting in june when the trustee is elected or, in the case of a trustee elected to serve out the unexpired term of a former trustee, immediately upon the trustee's election, or in either case, on such other date as determined by the board trustees elected to fill the seats of departing trustees will serve until the next annual meeting and then for a two year term thereafter. Board committees art. V the bylaws were updated to include descriptions for the board's standing committees: executive committee, finance committee, committee on trustees, and fundraising committee. Officers art. Vi we distinguished between two kinds of officers, corporate officers and board officers. The board officers are not true officers of the corporation and have more limited presumptive authority than a corporate officer. The corporate officers include the chair, executive director, cfo, and secretary. The board officers are the board treasurer and any other board officers that the board may designate (currently there are none). The board has the power to appoint additional corporate and board officers. Non-discrimination art. Xiv the bylaws now contain a statement saying that the school will not discriminate on the basis of race, color, and national and ethnic origin. A nondiscrimination policy is required by the irs, and while the policy does not have to be included in the bylaws, because the bylaws are easily accessible by the school (from an administrative standpoint), the bylaws are a convenient and practical document to memorialize the policy. Private foundation: all references that relate to the school being a private foundation have been removed, as the school operates and is recognized by the irs as a public charity, (not a private foundation). These changes were made to align the corporate documents with the school's current practice and status.

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

The form 990 is provided to the board of directors for review and approval before the form 990 is filed.

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

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy during the board of directors' meetings.

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

The board of directors meet and discuss annually the compensation for the organization's officers and key employees. The board reviews comparable compensation data from other schools in the san francisco, marin and east bay areas.

Form 990, Part VI, Section C, Line 18

The public may contact helix's main office and request copies of the tax returns.

Form 990, Part VI, Section C, Line 19

The public may contact helix's main office and request copies of the governing documents, policies and financial statements.

Filing and Contact Details

Filer

Filer Name
The Helix School
EIN
47-3699669
Phone
4155695056
Address
PO BOX 986, MILL VALLEY, CA 94942

Signing Officer

Name
Marjorie Mcmorris
Title
Director
Phone
4155695056
Signed
2022-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marjorie Mcmorris
Formed
2015
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
21
Volunteers
4

Preparer

Firm
Pisenti & Brinker Llp
Address
201 FIRST STREET SUITE 208, PETALUMA, CA 94952
Preparer
Raymond Pounds
Phone
7077629900
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Line B

The organization changed its name from "the helix school foundation" to "the helix school". The change has been formalized by submitting updated articles of incoporation to the california secretary of state.

Section 1.263(A)-1(F) De Minimus Safe Harbor Election

The helix school foundation po box 986 mill valley, ca 94942 employer identification number: 47-3699669 for the year ending july 31, 2021 the helix school foundation is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

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IRS990/Desc0THE FOUNDATION OFFERS AN INDIVIDUALIZED INTEGRATED CURRICULUM THAT INCLUDES SPEECH AND LANGUAGE, SOCIAL-EMOTIONAL, SENSORY-MOTOR, LIFE SKILLS, MATH, LANGUAGE ARTS, SCIENCE, SOCIAL STUDIES, ART, AND BEHAVIORAL GOALS, AND/OR ACTIVITIES. THE FOUNDATION USES AND DISTRIBUTES ITS FUNDS TO OPERATE THE SCHOOL.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE HELIX SCHOOL DOES NOT HAVE A SOLICITATION OR REGISTRATION PERIOD AS ENROLLMENT IS ONGOING DURING THE YEAR. THE ORGANIZATION DOES REPORT ALL NONDISCRIMINITORY POLICIES ON SCHOOL APPLICATIONS, OUR WEBSITE AND BROCHURES THAT WE USE TO SOLICIT NEW STUDENTS THROUGHOUT THE YEAR.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS DEMOGRAPHIC INFORMATION REGARDING ALL STAFF AND FACULTY. DEMOGRAPHIC INFORMATION OF THE STUDENT BODY IS NOT MAINTAINED. FINANCIAL ASSISTANCE PROGRAMS AND SCHOLARSHIPS ARE NOT OFFERED AT THIS TIME. THE ORGANIZATION MAINTAINS COPIES OF ALL PUBLICATIONS USED TO SOLICIT NEW STUDENTS AND INCLUDES A NONDISCRIMINATION POLICY TO DONOR SOLICITATIONS FOR FUNDRAISING ACTIVITIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING UPDATES WERE MADE TO THE BYLAWS DURING THIS FISCAL YEAR: THE HELIX SCHOOL BYLAWS UPDATES GENERAL UPDATES: MUCH OF THE LANGUAGE HAS BEEN UPDATED TO CONFORM WITH STATUTORY REQUIREMENTS. (FOR EXAMPLE, SECTION 4.4(A) CLARIFIES THAT ELECTRONIC NOTICE MAY ONLY BE PROVIDED TO TRUSTEES WHO HAS PROVIDED A WRITTEN CONSENT TO RECEIVE NOTICE BY ELECTRONIC COMMUNICATION.) OTHER UPDATES INCLUDE MATCHING DEFINITIONS, UPDATING SECTION NUMBERS, AND RE-ORGANIZING SOME PROVISIONS FOR CLARITY. THE BYLAWS ALSO NOW USE GENDER NEUTRAL PRONOUNS, "THEY, THEIR, AND THEM" RATHER THAN GENDER SPECIFIC ("HIM/HER, HIS/HER") PRONOUNS. TRUSTEES ART. III AND ART. IV THE NUMBER OF TRUSTEES WAS CHANGED FROM 4 TO A RANGE, BETWEEN 5 AND 15 TRUSTEES, WITH THE EXACT NUMBER SET BY THE BOARD. THE BYLAWS CONTAIN EXPANDED PROVISIONS DESCRIBING THE STATUTORY DUTIES OF TRUSTEES AND REQUIREMENTS FOR ELECTIONS AND MEETINGS. TRUSTEES WILL BE ELECTED FOR THREE-YEAR TERMS AT THE REGULAR ANNUAL MEETING, AT A REGULAR OR SPECIAL MEETING FOR THAT PURPOSE, OR BY UNANIMOUS WRITTEN CONSENT. A TRUSTEE'S TERM OF OFFICE SHALL BEGIN ON THE DATE OF THE ANNUAL MEETING IN JUNE WHEN THE TRUSTEE IS ELECTED OR, IN THE CASE OF A TRUSTEE ELECTED TO SERVE OUT THE UNEXPIRED TERM OF A FORMER TRUSTEE, IMMEDIATELY UPON THE TRUSTEE'S ELECTION, OR IN EITHER CASE, ON SUCH OTHER DATE AS DETERMINED BY THE BOARD TRUSTEES ELECTED TO FILL THE SEATS OF DEPARTING TRUSTEES WILL SERVE UNTIL THE NEXT ANNUAL MEETING AND THEN FOR A TWO YEAR TERM THEREAFTER. BOARD COMMITTEES ART. V THE BYLAWS WERE UPDATED TO INCLUDE DESCRIPTIONS FOR THE BOARD'S STANDING COMMITTEES: EXECUTIVE COMMITTEE, FINANCE COMMITTEE, COMMITTEE ON TRUSTEES, AND FUNDRAISING COMMITTEE. OFFICERS ART. VI WE DISTINGUISHED BETWEEN TWO KINDS OF OFFICERS, CORPORATE OFFICERS AND BOARD OFFICERS. THE BOARD OFFICERS ARE NOT TRUE OFFICERS OF THE CORPORATION AND HAVE MORE LIMITED PRESUMPTIVE AUTHORITY THAN A CORPORATE OFFICER. THE CORPORATE OFFICERS INCLUDE THE CHAIR, EXECUTIVE DIRECTOR, CFO, AND SECRETARY. THE BOARD OFFICERS ARE THE BOARD TREASURER AND ANY OTHER BOARD OFFICERS THAT THE BOARD MAY DESIGNATE (CURRENTLY THERE ARE NONE). THE BOARD HAS THE POWER TO APPOINT ADDITIONAL CORPORATE AND BOARD OFFICERS. NON-DISCRIMINATION ART. XIV THE BYLAWS NOW CONTAIN A STATEMENT SAYING THAT THE SCHOOL WILL NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AND NATIONAL AND ETHNIC ORIGIN. A NONDISCRIMINATION POLICY IS REQUIRED BY THE IRS, AND WHILE THE POLICY DOES NOT HAVE TO BE INCLUDED IN THE BYLAWS, BECAUSE THE BYLAWS ARE EASILY ACCESSIBLE BY THE SCHOOL (FROM AN ADMINISTRATIVE STANDPOINT), THE BYLAWS ARE A CONVENIENT AND PRACTICAL DOCUMENT TO MEMORIALIZE THE POLICY. PRIVATE FOUNDATION: ALL REFERENCES THAT RELATE TO THE SCHOOL BEING A PRIVATE FOUNDATION HAVE BEEN REMOVED, AS THE SCHOOL OPERATES AND IS RECOGNIZED BY THE IRS AS A PUBLIC CHARITY, (NOT A PRIVATE FOUNDATION). THESE CHANGES WERE MADE TO ALIGN THE CORPORATE DOCUMENTS WITH THE SCHOOL'S CURRENT PRACTICE AND STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING THE BOARD OF DIRECTORS' MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MEET AND DISCUSS ANNUALLY THE COMPENSATION FOR THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES. THE BOARD REVIEWS COMPARABLE COMPENSATION DATA FROM OTHER SCHOOLS IN THE SAN FRANCISCO, MARIN AND EAST BAY AREAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PUBLIC MAY CONTACT HELIX'S MAIN OFFICE AND REQUEST COPIES OF THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PUBLIC MAY CONTACT HELIX'S MAIN OFFICE AND REQUEST COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION CHANGED ITS NAME FROM "THE HELIX SCHOOL FOUNDATION" TO "THE HELIX SCHOOL". THE CHANGE HAS BEEN FORMALIZED BY SUBMITTING UPDATED ARTICLES OF INCOPORATION TO THE CALIFORNIA SECRETARY OF STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE HELIX SCHOOL FOUNDATION PO BOX 986 MILL VALLEY, CA 94942 EMPLOYER IDENTIFICATION NUMBER: 47-3699669 FOR THE YEAR ENDING JULY 31, 2021 THE HELIX SCHOOL FOUNDATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B

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