Civic Intelligence

Unknown Organization

EIN 52-2112449 • 501(c)3

Profile

Our mission is to create a caring learning community where students acquire knowledge, skills and habits of mind to think critically, to read, write, speak and listen effectively; to reason mathematically; to inquire scientifically; and to develop the social competence that ensures meeting the reqirements for acceptance to a competitive high school.

1351 Nicholson Street NW20011

www.capcs.org

Siviq Scores

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

Liabilities / Assets

100th percentile

38.50x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.58x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

5th percentile

-57%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

29th percentile

$171,438

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

1st percentile

-99%

Faster asset growth than 1% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

2.2%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Down

$457,748

Down $30,604,280 (-99%) from 2014

Liabilities

Down

$17,621,576

Down $8,829,858 (-33%) from 2014

Net Assets

Down

-$17,163,828

Down $21,774,422 (-472%) from 2014

Revenue

Up

$30,250,615

Up $653,044 (+2.2%) from 2014

Expenses

Up

$47,414,443

Up $18,781,675 (+66%) from 2014

Net Income

Down

-$17,163,828

Down $18,128,631 (-1879%) from 2014

Trend Graphs

Balance Sheet Trend

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

$40M$20M$0-$20MAssets 2010: $37,089,450Liabilities 2010: $32,793,824Net Assets 2010: $4,295,6262010Assets 2011: $36,548,285Liabilities 2011: $31,509,483Net Assets 2011: $5,038,8022011Assets 2012: $35,297,548Liabilities 2012: $28,880,954Net Assets 2012: $6,416,5942012Assets 2013: $30,788,332Liabilities 2013: $27,142,541Net Assets 2013: $3,645,7912013Assets 2014: $31,062,028Liabilities 2014: $26,451,434Net Assets 2014: $4,610,5942014Assets 2015: $457,748Liabilities 2015: $17,621,576Net Assets 2015: -$17,163,8282015

Highlighted filing

2015

Assets$457,748
Liabilities$17,621,576
Net Assets-$17,163,828

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $24,939,7282010Expenses 2011: $28,873,1882011Expenses 2012: $31,129,6772012Revenue 2013: $30,792,755Expenses 2013: $33,563,558Net Income 2013: -$2,770,8032013Revenue 2014: $29,597,571Expenses 2014: $28,632,768Net Income 2014: $964,8032014Revenue 2015: $30,250,615Expenses 2015: $47,414,443Net Income 2015: -$17,163,8282015

Highlighted filing

2015

Revenue$30,250,615
Expenses$47,414,443
Net Income-$17,163,828

Filings

Latest Detailed Filing

The latest 2015 filing currently has summary financial data only. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$29,597,571
Mission and Program Overview

Mission

Our mission is to create a caring learning community where students acquire knowledge, skills and habits of mind to think critically, to read, write, speak and listen effectively; to reason mathematically; to inquire scientifically; and to develop the social competence that ensures meeting the reqirements for acceptance to a competitive high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,465,667$24,230,997▼ $1,234,670
Investments Other Securities$2,926,027$2,803,684▼ $122,343
Cash and Non-Interest-Bearing Accounts$99,736$1,919,093▲ $1,819,357
Savings and Temporary Cash Investments$1,050,680$1,050,680→ $0
Pledges and Grants Receivable$821,819$789,628▼ $32,191
Accounts Receivable$363,473$168,192▼ $195,281
Prepaid Expenses and Deferred Charges$60,930$99,754▲ $38,824
Total Assets$30,788,332$31,062,028▲ $273,696
Liabilities
Tax Exempt Bond Liabilities$23,244,999$22,524,999▼ $720,000
Accounts Payable and Accrued Expenses$3,522,107$3,507,662▼ $14,445
Deferred Revenue$362,806$415,709▲ $52,903
Other Liabilities$12,629$3,064▼ $9,565
Total Liabilities$27,142,541$26,451,434▼ $691,107
Net Assets / Fund Balance
Unrestricted Net Assets$3,645,791$4,610,594▲ $964,803
Total Net Assets Fund Balance$3,645,791$4,610,594▲ $964,803
Total Liabilities and Net Assets / Fund Balance$30,788,332$31,062,028▲ $273,696

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,006,850$8,648,990$32,655,840
Equipment$41,983$1,790,975$1,832,958
Other Land Buildings$182,164$870,980$1,053,144
Other Securities$2,803,684--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brenda BetheaTrusteeFT$171,438$171,438
Rachelle RobertsTrusteeFT$126,969$126,969
Toosdhi Williams-tuckerTrusteeFT$124,635$124,635
Tanya MorganTrusteeFT$116,150$116,150
Masi Anthony-prestonTrusteeFT$111,100$111,100
Terrence BuntonTrusteeFT$103,829$103,829

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Action Partners Charter SchoolManagement Services-$2,110,225
K12 IncEducation For Online Services-$1,148,260
Preferred Meal SystemsFood Service-$808,028
Busy BeeBuilding Services-$430,583
Rehab Focus LLCSpeech And Language Services-$339,282
Revenue and Support

Revenue Composition

Contributions and Grants
$2,005,737
Program Service Revenue
$27,355,849
Investment Income
$12,610
Other Revenue
$223,375
All Other Contributions
$10,169
Change in Net Assets
$964,803

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,597,571
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$29,597,571
Total Revenue per Form 990
$29,597,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,870,918
Other Expenses$12,761,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,721,404$1,222,455-$11,943,859
Occupancy$2,362,222$265,661-$2,627,883
Fees for Services Management-$2,100,000-$2,100,000
Other Employee Benefits$1,787,067$221,749-$2,008,816
Depreciation Depletion$1,510,993$122,343-$1,633,336
Interest-$1,136,384-$1,136,384
Payroll Taxes$989,177$110,671-$1,099,848
Current Officers, Directors, Trustees, and Key Employees$582,683$171,438-$754,121
Office Expenses$226,908$210,559-$437,467
Fees for Services Accounting$78,673$111,374-$190,047
Fees for Services Other$139,544--$139,544
Other Expenses$8,398$128,041-$136,439
Insurance$65,042$32,187-$97,229
All Other Expenses$60,952$22,727-$83,679
Fees for Services Legal$1,198$69,709-$70,907
Pension Plan Contributions$64,274--$64,274
Travel$13,437$2,480-$15,917
Total Functional Expenses$22,659,152$5,973,616$0$28,632,768

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$28,632,768
Total Expenses per Audited Statements$28,632,768
Total Expenses per Form 990$28,632,768
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$3,064

Bond Issues

BondIssuerIssuedIssue PricePurpose
A53-50011312007-05-01$25,000,000To finance the acquisition and renovation of the historic armstrong school

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$25,000,000--$2,926,027

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

On march 28, 2007 capcs entered into a management agreement with a charter management company to -contract for goods and services, -prepare a budget, -obtain insurance consistent with the requirements of the loan agreement, -lease or otherwise contract with unrelated third parties, subject to consultation and approval of the board, for the use of facilities for school purposes and the operation and maintenance of such facilities, -purchase, lease or rent furniture, equipment and supplies, -accept and expend gifts, donations or grants of any kind and in accordance with such conditions prescribed by the donor as are consistent with lasw and not contrary to any of the terms in the management agreement, -perform the business administration of the school, -establish and conduct an educational program and development for all principals and instructional personnel, -select and aquire instructional materials, equipment and supplies, -acquire real and personal property, including indentification sites for new campuses, negotiate terms of purchase and leases and improve existing builings, -assure the proper and timely creation of new facilities and programs as may be required, -and take such other actions as may be necessary or desirable to properly and efficiently operate on behalf of the board of trustees.

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

Capcs does not have a committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

A copy of form 990 is circulated to the audit committee and/or the board of directors prior to being filed.

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

The conflict of interest policy requires each director, pricipal officer, and member of a committee with board-delegated powers to annually sign a statement affirming he/she has received a copy of the conflict of interest policy, understands it and is in compliance with it. These individuals also have a duty to report any actual or possible conflict of interest at any time. The board or governing committee then determines if a conflict of interest exists. The policy contains procedures for dealing with such conflict either reported or suspected.

Form 990, Part VI, Section B, Line 15

A. The top management official for community academy public charter schools is the head of schools. The head of schools' compensation is determined by a market analysis of the position and responsibilities in schools in the geographical region. A range for the compensation is established and applied to the individual based on their experience and knowledge of the education field. The salary negotiated with the individual is approved by the schools' board of trustees and is included in the budget that is presented to the board for approval. The board's action is documented in the minutes of the board. B. The compensation levels for other key employees of the organization are determined by a market analysis of the positions and responsibilities in the schools' geographical region. A range for the compensation is established and applied to the individuals based on their experience and knowledge of the responsibilities required of individuals within the positions.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest and financial statement available to the public by request.

Filing and Contact Details

Filer

EIN
52-2112449
Phone
2022345437

Signing Officer

Name
Ernest Green
Title
Board Chair
Phone
2022345437
Signed
2015-05-13

Organization Details

Principal Officer
Ernest Green
Formed
1998
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
366
Volunteers
500

Preparer

Phone
2023639300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school has analyzed its tax positions taken for filings with the irs. It believes that its tax filing position will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its financial position, statement of activities, or cash flows. The school's tax returns are subject to examination by federal, state and local taxing authories, generally for three years after they are filed.

Raw XML AppendixShowing 400 of 609 raw XML fields

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IRS990/Form990PartVIISectionAGrp/PersonNm9KIA WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm10BRENDA BETHEA
IRS990/Form990PartVIISectionAGrp/PersonNm11RACHELLE ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm12TOOSDHI WILLIAMS-TUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm13TANYA MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm14MASI ANTHONY-PRESTON
IRS990/Form990PartVIISectionAGrp/PersonNm15TERRENCE BUNTON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
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IRS990/InsuranceGrp/ProgramServicesAmt065042
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IRS990/MissionDesc0OUR MISSION IS TO CREATE A CARING LEARNING COMMUNITY WHERE STUDENTS ACQUIRE KNOWLEDGE, SKILLS AND HABITS OF MIND TO THINK CRITICALLY, TO READ, WRITE, SPEAK AND LISTEN EFFECTIVELY; TO REASON MATHEMATICALLY; TO INQUIRE SCIENTIFICALLY; AND TO DEVELOP THE SOCIAL COMPETENCE THAT ENSURES MEETING THE REQIREMENTS FOR ACCEPTANCE TO A COMPETITIVE HIGH SCHOOL.
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IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2DUES, FEES, LICENSES
IRS990/OtherExpensesGrp/Desc3RECRUITMENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEALS ARE PROVIDED THROUGHOUT THE DAY, STARTING WITH BREAKFAST. LUNCH IS PROVIDED TO ALL STUDENTS DESIRING TO PARTICIPATE. A SNACK AND DINNER ARE AVAILABLE FOR STUDENTS PARTICIPATING IN THE AFTER SCHOOL PROGRAM. THE FOOD SERVICE PROGRAM IS CURRENTLY CONTRACTED OUT EXCEPT FOR LABOR. STUDENTS NOT ENTITLED TO FREE OR REDUCED MEALS PAY A SMALL FEE.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE SCHOOL'S STUDENTS HAVE AN OPPORTUNITY TO FILL THEIR AFTER-SCHOOL HOURS WITH FUN AND ENGAGING EDUCATIONAL OPPORTUNITIES OFFERED IN A SUPPORTIVE AND STRUCTURED ENVIRONMENT. THE AFTER SCHOOL PROGRAM, AVAILABLE TO PARENTS FOR A MODEST FEE, INCLUDES HOMEWORK TIME, TEACHER-ASSISTED TUTORING, A HOT MEAL, AND CREATIVE ACTIVITIES TAKEN FROM THE MULTIDISCIPLINE KIDS KIT CURRICULUM. THESE ACTIVITIES ALLOW CHILDREN TO INVESTIGATE THEIR OWN COMMUNITY, LEARN ABOUT OTHER COUNTRIES AND CULTURES, EXPLORE THE PLANETS, HELP PROTECT OUR EARTH, AND CONSIDER THE QUALITIES AND SKILLS NEEDED TO BE A HOMEGROWN HERO LIKE A FIREFIGHTER OR A POLICE OFFICER. STUDENTS IN THE AFTER SCHOOL PROGRAM MAY ALSO LEARN MARTIAL ARTS OR RECEIVE INSTRUCTION IN GARDENING, DANCE, MUSIC OR ART. FIELD TRIPS ARE OFFERED TO CHILDREN ENROLLED IN KIDS HOUSE ON DAYS WHEN THE SCHOOL IS CLOSED FOR STAFF DEVELOPMENT.
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IRS990ScheduleD/EquipmentGrp/BookValueAmt041983
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01790975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01832958

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