Civic Intelligence

Sac Arts Education

EIN 47-4099047 • 501(c)3 • Citrus Heights, CA

Profile

To provide a unique and individualized educational experience for students in 6th-12th grade. In small multi-grade classes of no more than ten and in a school of no more than 35,continued on Schedule O, statement 3

PO Box 1458Citrus Heights, CA 95611

www.ourciacademy.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

52nd percentile

2.6%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$58,318

Down $9,654 (-14%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$58,318

Down $9,654 (-14%) from 2023

Revenue

Up

$341,094

Up $26,829 (+8.5%) from 2023

Expenses

Up

$350,749

Up $32,215 (+10%) from 2023

Net Income

Down

-$9,655

Down $5,386 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2016: $11,495Liabilities 2016: $02016Assets 2017: $22,480Liabilities 2017: $02017Assets 2018: $26,066Liabilities 2018: $02018Assets 2019: $36,996Liabilities 2019: $02019Assets 2020: $41,251Liabilities 2020: $02020Assets 2021: $62,749Liabilities 2021: $0Net Assets 2021: $62,7492021Assets 2022: $72,241Liabilities 2022: $0Net Assets 2022: $72,2412022Assets 2023: $67,972Liabilities 2023: $0Net Assets 2023: $67,9722023Assets 2024: $58,318Liabilities 2024: $0Net Assets 2024: $58,3182024

Highlighted filing

2024

Assets$58,318
Liabilities$0
Net Assets$58,318

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2016: $95,275Expenses 2016: $93,730Net Income 2016: $1,5452016Revenue 2017: $142,879Expenses 2017: $130,543Net Income 2017: $12,3362017Revenue 2018: $175,671Expenses 2018: $172,086Net Income 2018: $3,5852018Revenue 2019: $191,658Expenses 2019: $180,728Net Income 2019: $10,9302019Revenue 2020: $227,837Expenses 2020: $218,011Net Income 2020: $9,8262020Revenue 2021: $278,570Expenses 2021: $257,072Net Income 2021: $21,4982021Revenue 2022: $320,594Expenses 2022: $312,101Net Income 2022: $8,4932022Revenue 2023: $314,265Expenses 2023: $318,534Net Income 2023: -$4,2692023Revenue 2024: $341,094Expenses 2024: $350,749Net Income 2024: -$9,6552024

Highlighted filing

2024

Revenue$341,094
Expenses$350,749
Net Income-$9,655

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 11, 2025
Return Version
2024v5.1
Gross Receipts
$341,094
Mission and Program Overview

Mission

To provide a unique and individualized educational experience for students in 6th-12th grade. In small multi-grade classes of no more than ten and in a school of no more than 35, students at CI Academy are encouraged to move at their own pace and use a variety of methods and modalities to learn. Each student has a major where they can specialize in an area of interest in the arts or sciences in addition to their academics. Students are prepared in life skills, communication skills, emotional awareness, and more in order to ensure they will be successful academically, emotionally, and socially.

To provide a unique and individualized educational experience for students in 6th-12th grade. In small multi-grade classes of no more than 35,continued on Schedule O, statement 3

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$67,973$58,318▼ $9,655
Total Assets$67,973$58,318▼ $9,655
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,973$58,318▼ $9,655
Total Net Assets Fund Balance$67,973$58,318▼ $9,655
Total Liabilities and Net Assets / Fund Balance$67,973$58,318▼ $9,655
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anne KahrenBoard of Directorstwo meetings per year
Chris SmithBoard of Directorstwo meetings per year
Nellie DuncanBoard of Directorstwo meetings per year
Sarah Barbulesco-LambChief Executive Officerprincipal teacher as well
Casey HutchinsChief Financial Officer
Danielle RomaisSecretaryteacher as well
Revenue and Support

Revenue Composition

Contributions and Grants
$12,509
Program Service Revenue
$328,585
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-9,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$242,969
Other Expenses$107,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,774--$91,774
Other Salaries and Wages$88,565--$88,565
Payroll Taxes$51,852--$51,852
Occupancy$49,120--$49,120
All Other Expenses$17,617--$17,617
Advertising$15,285--$15,285
Pension Plan Contributions$10,778--$10,778
Insurance$4,994--$4,994
Other Expenses$4,343--$4,343
Office Expenses$688--$688
Total Functional Expenses$350,749$0$0$350,749
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Sac Arts Education
EIN
47-4099047
Phone
5304007619
Address
PO Box 1458, Citrus Heights, CA 95611
Doing Business As
Capital Innovations Academy

Signing Officer

Name
Sarah C Barbulesco-Lamb
Title
CEO Head of Education
Phone
5304007619
Signed
2025-05-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Sarah C Barbulesco-Lamb
Formed
2015
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
3
Employees
12
Volunteers
20
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 51,852, Grants and allocations 0, Revenue 0 Payroll Taxes A necessary part of employing our amazing staff and teachers.

Form 990, Part III, Line 4D

Program Service Expenses 10,778, Grants and allocations 0, Revenue 0 401k programs Allow our teachers to be more invested in the long term. Long term instructors build relationships with students and are more likely to help them succeed.

Form 990, Part III, Line 4D

Program Service Expenses 15,285, Grants and allocations 0, Revenue 0 Advertising and recruitment Advertising makes sure that students who would benefit from our programs are aware of how they can gain access to our program.

Form 990, Part III, Line 4D

Program Service Expenses 91,774, Grants and allocations 0, Revenue 0 Compensation of current officers, directors, etc. Guarantees we have the administration to support our programs.

Form 990, Part III, Line 4D

Program Service Expenses 4,994, Grants and allocations 0, Revenue 0 Insurance Allows for a safe and protected working and learning environment.

Form 990, Part III, Line 4D

Program Service Expenses 688, Grants and allocations 0, Revenue 0 Office Expenses Allows our office to function and serve the needs of the school.

Form 990, Part III, Line 4D

Program Service Expenses 247, Grants and allocations 0, Revenue 0 Printing and Postage Allows us to print materials for teaching, forms, and advertising. Allows us to mail necessary items.

Form 990, Part III, Line 4D

Program Service Expenses 1,230, Grants and allocations 0, Revenue 0 WASC Membership fee Annual fee to be accredited.

Form 990, Part III, Line 4D

Program Service Expenses 883, Grants and allocations 0, Revenue 0 Bathroom, Kitchen, Cleaning supplies

Form 990, Part III, Line 4D

Program Service Expenses 8,728, Grants and allocations 0, Revenue 0 Corporation, Bank, Tax, Payroll Fees Necessary part of a running a business.

Form 990, Part III, Line 4D

Program Service Expenses 4,343, Grants and allocations 0, Revenue 0 Field Trips background checks for teachers, staff, admin, and family member volunteers/drivers

Form 990, Part III, Line 4D

Program Service Expenses 15,233, Grants and allocations 0, Revenue 0 Other including Sacramento conditional use permit

Form 990, Part I, Line 1

students at CI Academy are encouraged to move at their own pace and use a variety of methods and modalities to learn. Each student has a major where they can specialize in an area of interest in the arts or sciences in addition to their academics. Students are prepared in life skills, communication skills, and social-emotional development.

Form 990, Part III, Line 1

students at CI Academy are encouraged to move at their own pace and use a variety of methods and modalities to learn. Each student has a major where they can specialize in an area of interest in the arts or sciences in addition to their academics. Students are prepared in life skills, communication skills, and social-emotional development.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 51,852, Grants and allocations 0, Revenue 0 Payroll Taxes A necessary part of employing our amazing staff and teachers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 10,778, Grants and allocations 0, Revenue 0 401k programs Allow our teachers to be more invested in the long term. Long term instructors build relationships with students and are more likely to help them succeed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program Service Expenses 15,285, Grants and allocations 0, Revenue 0 Advertising and recruitment Advertising makes sure that students who would benefit from our programs are aware of how they can gain access to our program.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Service Expenses 91,774, Grants and allocations 0, Revenue 0 Compensation of current officers, directors, etc. Guarantees we have the administration to support our programs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Program Service Expenses 4,994, Grants and allocations 0, Revenue 0 Insurance Allows for a safe and protected working and learning environment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Program Service Expenses 688, Grants and allocations 0, Revenue 0 Office Expenses Allows our office to function and serve the needs of the school.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Program Service Expenses 247, Grants and allocations 0, Revenue 0 Printing and Postage Allows us to print materials for teaching, forms, and advertising. Allows us to mail necessary items.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Program Service Expenses 1,230, Grants and allocations 0, Revenue 0 WASC Membership fee Annual fee to be accredited.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Program Service Expenses 883, Grants and allocations 0, Revenue 0 Bathroom, Kitchen, Cleaning supplies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Program Service Expenses 8,728, Grants and allocations 0, Revenue 0 Corporation, Bank, Tax, Payroll Fees Necessary part of a running a business.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Program Service Expenses 4,343, Grants and allocations 0, Revenue 0 Field Trips background checks for teachers, staff, admin, and family member volunteers/drivers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Program Service Expenses 15,233, Grants and allocations 0, Revenue 0 Other including Sacramento conditional use permit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12students at CI Academy are encouraged to move at their own pace and use a variety of methods and modalities to learn. Each student has a major where they can specialize in an area of interest in the arts or sciences in addition to their academics. Students are prepared in life skills, communication skills, and social-emotional development.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13students at CI Academy are encouraged to move at their own pace and use a variety of methods and modalities to learn. Each student has a major where they can specialize in an area of interest in the arts or sciences in addition to their academics. Students are prepared in life skills, communication skills, and social-emotional development.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part III, Line 1
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt067973
IRS990/TotalAssetsEOYAmt058318
IRS990/TotalAssetsGrp/BOYAmt067973
IRS990/TotalAssetsGrp/EOYAmt058318
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012509
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0350749
IRS990/TotalFunctionalExpensesGrp/TotalAmt0350749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt067973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt058318
IRS990/TotalOtherProgSrvcExpenseAmt0206035
IRS990/TotalProgramServiceExpensesAmt0350749
IRS990/TotalProgramServiceRevenueAmt0328585
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0341094
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067973
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt058318
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07412 Mariposa Ave
IRS990/USAddress/CityNm0Citrus Heights
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095610
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.ourciacademy.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Sarah C Barbulesco-Lamb
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO Head of Education
ReturnHeader/BusinessOfficerGrp/PhoneNum05304007619
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sac Arts Education
ReturnHeader/Filer/BusinessNameControlTxt0SACA
ReturnHeader/Filer/EIN0474099047
ReturnHeader/Filer/PhoneNum05304007619
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1458
ReturnHeader/Filer/USAddress/CityNm0Citrus Heights
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095611
ReturnHeader/ReturnTs02025-05-11T07:56:31-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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