Civic Intelligence

Baypoint Preparatory Academy

990 • Fiscal year 2019 • EIN 47-4018061

Jul 01, 2018 to Jun 30, 2019 • Filed on May 18, 2020

Organization ProfileBAYPOINT.ACADEMY
26089 Girard StreetHemet, CA 92544

(619) 263-2171

Siviq Scores

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

Liabilities / Assets

87th percentile

0.79x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.16x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

18th percentile

-11%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$198,398

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

3rd percentile

-26%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

42%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$1,356,682

Down $487,520 (-26%) from 2018

Net Assets

Down

$279,757

Down $845,463 (-75%) from 2018

Liabilities

Up

$1,076,925

Up $357,943 (+50%) from 2018

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin18th percentile

Revenue

Up

$6,569,426

Up $1,951,718 (+42%) from 2018

Expenses

Up

$7,306,333

Up $3,094,897 (+73%) from 2018

Net Income

Down

-$736,907

Down $1,143,179 (-281%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$15M$10M$5.0M$0Assets 2016: $708,732Liabilities 2016: $337,738Net Assets 2016: $370,9942016Assets 2017: $1,364,342Liabilities 2017: $645,394Net Assets 2017: $718,9482017Assets 2018: $1,844,202Liabilities 2018: $718,982Net Assets 2018: $1,125,2202018Assets 2019: $1,356,682Liabilities 2019: $1,076,925Net Assets 2019: $279,7572019Assets 2020: $2,085,409Liabilities 2020: $1,739,236Net Assets 2020: $346,1732020Assets 2021: $2,881,122Liabilities 2021: $1,861,065Net Assets 2021: $1,020,0572021Assets 2022: $4,129,206Liabilities 2022: $2,622,720Net Assets 2022: $1,506,4862022Assets 2023: $7,072,553Liabilities 2023: $5,468,843Net Assets 2023: $1,603,7102023Assets 2024: $11,313,901Liabilities 2024: $9,189,017Net Assets 2024: $2,124,8842024

Highlighted filing

2019

Assets$1,356,682
Liabilities$1,076,925
Net Assets$279,757
Open 2019 Filing

Operations Trend

Revenue Growth87th percentile

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

$10M$5.0M$0-$5.0MRevenue 2016: $2,797,797Expenses 2016: $2,426,803Net Income 2016: $370,9942016Revenue 2017: $3,987,337Expenses 2017: $3,639,383Net Income 2017: $347,9542017Revenue 2018: $4,617,708Expenses 2018: $4,211,436Net Income 2018: $406,2722018Revenue 2019: $6,569,426Expenses 2019: $7,306,333Net Income 2019: -$736,9072019Revenue 2020: $6,082,307Expenses 2020: $6,015,891Net Income 2020: $66,4162020Revenue 2021: $2,973,711Expenses 2021: $2,299,827Net Income 2021: $673,8842021Revenue 2022: $3,332,626Expenses 2022: $2,846,197Net Income 2022: $486,4292022Revenue 2023: $3,347,572Expenses 2023: $3,250,348Net Income 2023: $97,2242023Revenue 2024: $4,103,959Expenses 2024: $3,593,265Net Income 2024: $510,6942024

Highlighted filing

2019

Revenue$6,569,426
Expenses$7,306,333
Net Income-$736,907
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 18, 2020
Return Version
2018v3.1
Gross Receipts
$6,569,426
Mission and Program Overview

Mission

Our mission at baypoint preparatory academy is to educate k-12 students through a rigorous college prep curriculum in a flexible, student-centered learning environment.

Baypoint preparatory academy is a charter school serving kindergarten to 12th grade students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$794,494-
Accounts Receivable$578,762--
Land, Buildings, and Equipment, Net$887,860$258,412▼ $629,448
Cash and Non-Interest-Bearing Accounts$281,666$172,312▼ $109,354
Loans From Officers Directors$165,375--
Prepaid Expenses and Deferred Charges$95,914$66,481▼ $29,433
Savings and Temporary Cash Investments-$13,565-
Total Assets$1,844,202$1,356,682▼ $487,520
Other Assets Total$0$51,418▲ $51,418
Liabilities
Accounts Payable and Accrued Expenses$197,823$522,010▲ $324,187
Other Liabilities$155,782$404,911▲ $249,129
Unsecured Notes Loans Payable$200,002$150,004▼ $49,998
Total Liabilities$718,982$1,076,925▲ $357,943
Net Assets / Fund Balance
Unrestricted Net Assets$1,125,220$240,237▼ $884,983
Temporarily Rstr Net Assets-$39,520-
Total Net Assets Fund Balance$1,125,220$279,757▼ $845,463
Total Liabilities and Net Assets / Fund Balance$1,844,202$1,356,682▼ $487,520

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$192,712$187,164$379,876
Other Land Buildings$53,147-$53,147
Leasehold Improvements$12,553$10,686$23,239
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy SpencerExecutive DirectorFT$157,155$41,243$198,398
Frank OgwaroPresidentFT$117,917$11,536$129,453

Board Members and Trustees

NameTitle
Jim ClevengerMember
Reyna GomezMember
Bill JaggerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Quotidian Partners LLCDevelopment Services122 1/2 SOUTH KALMIA STREET, Escondido, CA 92025$155,934
Ken Erickson ArchitectArchitecture Services1623 HIGH CREST PLACE, Escondido, CA 92025$144,979
Revenue and Support

Revenue Composition

Contributions and Grants
$6,517,479
Program Service Revenue
$0
Investment Income
$985
Other Revenue
$50,962
All Other Contributions
$131,432
Change in Net Assets
$-736,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,569,426
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,569,426
Total Revenue per Form 990
$6,569,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,361,946
Other Expenses$2,944,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,853,046$230,863-$3,083,909
Occupancy$812,870$102,976-$915,846
Other Employee Benefits$564,388$50,486-$614,874
Current Officers, Directors, Trustees, and Key Employees$325,490$81,372-$406,862
Fees for Services Other$224,605$164,880-$389,485
Payroll Taxes$233,658$22,643-$256,301
All Other Expenses$67,042$47,406-$114,448
Fees for Services Legal-$89,147-$89,147
Depreciation Depletion$74,122--$74,122
Interest-$67,474-$67,474
Other Expenses$64,541--$64,541
Fees for Services Management-$48,881-$48,881
Travel$23,063$23,062-$46,125
Insurance-$40,901-$40,901
Fees for Services Accounting-$16,025-$16,025
Information Technology$6,885$1,700-$8,585
Total Functional Expenses$6,318,517$987,816$0$7,306,333

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,306,333
Total Expenses per Audited Statements$7,306,333
Total Expenses per Form 990$7,306,333
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$165,375--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Factored Receivables$286,786
Deferred Rent Liability$118,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 6

“The bay group, a california nonprofit pubic benefit corporation, is the sole statutory member of the organization.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have a committee to act on behalf of the board.”

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

“The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the board of directors for their review and approval prior to submitting to the irs.”

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

“The officers, directors, and trustees all sign the conflict of interest policy on an annual basis and are required to disclose all potential conflict of interests. The board reviews any conflicts presented by interested parties. The president appoints a disinterested person or committee to investigate the transaction in question and report findings to the board. Alternatives to the proposed transaction are identified and compared to the proposed transaction. The board votes on the most beneficial option for the organization. If the board has reason to believe an interested person has failed to disclose the potential conflict, the board will investigate further and if necessary, take appropriate disciplinary and corrective action.”

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

“Human resources performs market research based on industry and size when determining compensation for officers or key employees of the organization. The board reviews and approves the compensation amounts.”

Form 990, Part VI, Section C, Line 19

“The documents are readily available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Baypoint Preparatory Academy
EIN
47-4018061
Phone
6192632171
Address
26089 GIRARD STREET, HEMET, CA 92544
Doing Business As
Baypoint Preparatory Academy

Signing Officer

Name
Nancy Spencer
Title
Executive Director
Phone
6192632171
Signed
2020-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Spencer
Formed
2015
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
106
Volunteers
20

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Wade Mcmullen
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in net assets due to addition of donor restricted assets -108,556.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The academy is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The academy files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.”

Raw XML AppendixShowing 400 of 451 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/OtherRevenueTotalAmt050962
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0230863
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02853046
IRS990/OtherSalariesAndWagesGrp/TotalAmt03083909
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022643
IRS990/PayrollTaxesGrp/ProgramServicesAmt0233658
IRS990/PayrollTaxesGrp/TotalAmt0256301
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0794494
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt095914
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt066481
IRS990/PrincipalOfficerNm0NANCY SPENCER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04554759
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01246765
IRS990/PYOtherRevenueAmt062949
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0406272
IRS990/PYSalariesCompEmpBnftPaidAmt02964671
IRS990/PYTotalExpensesAmt04211436
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04617708
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-736907
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt050962
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013565
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0192712
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0187164
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0379876
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07306333
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012553
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010686
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt023239
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053147
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt053147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0118125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1286786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FACTORED RECEIVABLES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06569426
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ACADEMY FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258412
IRS990ScheduleD/TotalExpensesPerForm990Amt07306333
IRS990ScheduleD/TotalLiabilityAmt0404911
IRS990ScheduleD/TotalRevenuePerForm990Amt06569426
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06569426
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07306333
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt010106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt031137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NANCY SPENCER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0198398
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BAY GROUP, A CALIFORNIA NONPROFIT PUBIC BENEFIT CORPORATION, IS THE SOLE STATUTORY MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE A COMMITTEE TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE PRESIDENT APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN NET ASSETS DUE TO ADDITION OF DONOR RESTRICTED ASSETS -108,556.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt039520
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01844202
IRS990/TotalAssetsEOYAmt01356682
IRS990/TotalAssetsGrp/BOYAmt01844202
IRS990/TotalAssetsGrp/EOYAmt01356682
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt06517479
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0987816
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06318517
IRS990/TotalFunctionalExpensesGrp/TotalAmt07306333
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0718982
IRS990/TotalLiabilitiesEOYAmt01076925
IRS990/TotalLiabilitiesGrp/BOYAmt0718982
IRS990/TotalLiabilitiesGrp/EOYAmt01076925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01125220
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279757
IRS990/TotalOtherCompensationAmt052779
IRS990/TotalProgramServiceExpensesAmt06318517
IRS990/TotalReportableCompFromOrgAmt0275072
IRS990/TotalRevenueGrp/ExclusionAmt051947
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06569426
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01844202
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01356682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt023062
IRS990/TravelGrp/ProgramServicesAmt023063
IRS990/TravelGrp/TotalAmt046125

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,356,682
Liabilities
$1,076,925
Net assets
$279,757
Revenue
$6,569,426
Expenses
$7,306,333
Net income
-$736,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$9.19$2.12$4.10$3.59$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.07$5.47$1.60$3.35$3.25$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$2.62$1.51$3.33$2.85$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$1.86$1.02$2.97$2.30$0.67
2020Detailed filing. Detailed filing data is available for this year.$2.09$1.74$0.35$6.08$6.02$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.36$1.08$0.28$6.57$7.31$0.74
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.72$1.13$4.62$4.21$0.41
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.65$0.72$3.99$3.64$0.35
2016Summary only. Only limited summary data is available for this year.$0.71$0.34$0.37$2.80$2.43$0.37