Civic Intelligence

Seven Generations Charter School Inc.

990 • Fiscal year 2019 • EIN 61-1553196

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 11, 2019

154 East Minor StreetEmmaus, PA 18049

(610) 421-8844

Siviq Scores

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

Liabilities / Assets

99th percentile

3.00x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

1.54x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

7th percentile

-17%

Faster asset growth than 7% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,353,500

Down $492,734 (-17%) from 2018

Net Assets

Up

-$4,714,041

Up $465,180 (+9.0%) from 2018

Liabilities

Down

$7,067,541

Down $957,914 (-12%) from 2018

Revenue

Up

$4,603,051

Up $51,564 (+1.1%) from 2018

Expenses

Down

$4,137,871

Down $86,812 (-2.1%) from 2018

Net Income

Up

$465,180

Up $138,376 (+42%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0M-$10MAssets 2010: $423,007Liabilities 2010: $336,516Net Assets 2010: $86,4912010Assets 2011: $335,431Liabilities 2011: $219,589Net Assets 2011: $115,8422011Assets 2012: $675,688Liabilities 2012: $276,818Net Assets 2012: $398,8702012Assets 2013: $1,071,046Liabilities 2013: $401,327Net Assets 2013: $669,7192013Assets 2014: $1,422,491Liabilities 2014: $669,826Net Assets 2014: $752,6652014Assets 2015: $2,681,581Liabilities 2015: $7,469,294Net Assets 2015: -$4,787,7132015Assets 2016: $3,135,553Liabilities 2016: $7,748,827Net Assets 2016: -$4,613,2742016Assets 2017: $3,197,895Liabilities 2017: $8,396,494Net Assets 2017: -$5,198,5992017Assets 2018: $2,846,234Liabilities 2018: $8,025,455Net Assets 2018: -$5,179,2212018Assets 2019: $2,353,500Liabilities 2019: $7,067,541Net Assets 2019: -$4,714,0412019Assets 2020: $2,375,838Liabilities 2020: $6,314,424Net Assets 2020: -$3,938,5862020Assets 2021: $2,623,067Liabilities 2021: $5,548,462Net Assets 2021: -$2,925,3952021Assets 2022: $3,117,002Liabilities 2022: $4,599,798Net Assets 2022: -$1,482,7962022Assets 2023: $3,721,396Liabilities 2023: $4,313,841Net Assets 2023: -$592,4452023Assets 2024: $5,188,957Liabilities 2024: $4,387,674Net Assets 2024: $801,2832024

Highlighted filing

2019

Assets$2,353,500
Liabilities$7,067,541
Net Assets-$4,714,041

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,189,4312010Expenses 2011: $2,820,7652011Expenses 2012: $3,250,9752012Expenses 2013: $3,620,5792013Revenue 2014: $4,550,892Expenses 2014: $4,408,448Net Income 2014: $142,4442014Revenue 2015: $4,878,210Expenses 2015: $5,934,033Net Income 2015: -$1,055,8232015Revenue 2016: $4,997,884Expenses 2016: $4,823,445Net Income 2016: $174,4392016Revenue 2017: $4,111,882Expenses 2017: $4,697,207Net Income 2017: -$585,3252017Revenue 2018: $4,551,487Expenses 2018: $4,224,683Net Income 2018: $326,8042018Revenue 2019: $4,603,051Expenses 2019: $4,137,871Net Income 2019: $465,1802019Revenue 2020: $4,967,871Expenses 2020: $4,192,416Net Income 2020: $775,4552020Revenue 2021: $5,373,779Expenses 2021: $4,360,589Net Income 2021: $1,013,1902021Revenue 2022: $6,997,025Expenses 2022: $5,554,426Net Income 2022: $1,442,5992022Revenue 2023: $7,603,245Expenses 2023: $6,714,982Net Income 2023: $888,2632023Revenue 2024: $9,371,494Expenses 2024: $7,977,766Net Income 2024: $1,393,7282024

Highlighted filing

2019

Revenue$4,603,051
Expenses$4,137,871
Net Income$465,180
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$4,603,051
Mission and Program Overview

Mission

Form 990 - organization's mission or most significant activities the seven generations charter school is an academically rich educational community creating generations of stewards who embrace our world and each other. All members of the seven generations charter school community are committed to a public education alternative that promotes sustainability and citizenship with an interdisciplinary, individualized, project-based curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$498,171$561,850▲ $63,679
Savings and Temporary Cash Investments$435,038$435,039▲ $1
Accounts Receivable$425,215$429,894▲ $4,679
Land, Buildings, and Equipment, Net$395,555$334,569▼ $60,986
Pd in Cap Srpls Land Bldg Eqp Fund$392,777$334,569▼ $58,208
Pledges and Grants Receivable$66,438--
Prepaid Expenses and Deferred Charges$23,832$1,818▼ $22,014
Rtn Earn Endowment Incm Other Fnds$-5,571,998$-5,048,610▲ $523,388
Total Assets$2,846,234$2,353,500▼ $492,734
Other Assets Total$1,001,985$590,330▼ $411,655
Liabilities
Other Liabilities$7,399,353$6,521,244▼ $878,109
Accounts Payable and Accrued Expenses$623,324$546,297▼ $77,027
Unsecured Notes Loans Payable$2,778--
Total Liabilities$8,025,455$7,067,541▼ $957,914
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,179,221$-4,714,041▲ $465,180
Total Liabilities and Net Assets / Fund Balance$2,846,234$2,353,500▼ $492,734

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$325,057$411,831$736,888
Equipment$9,512$79,754$89,266
Other Assets Org$40,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josi GarciaTrustee
Maria SchallerTrustee
Alan RussellCo-coordinat
Ben LoomisCo-coordinat
Stephen PetersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$302,966
Program Service Revenue
$4,299,440
Investment Income
$61
Other Revenue
$584
All Other Contributions
$41,732
Change in Net Assets
$465,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,603,051
Total Revenue per Audited Statements
$4,603,051
Total Revenue per Form 990
$4,603,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,634,751
Other Expenses$1,503,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,645,909$395,313-$2,041,222
Occupancy$699,901--$699,901
Other Employee Benefits$370,050$40,175-$410,225
Payroll Taxes$125,522$57,782-$183,304
Depreciation Depletion$72,930--$72,930
Insurance$45,315--$45,315
Fees for Services Legal-$30,569-$30,569
Travel$18,551--$18,551
All Other Expenses$10,378$5,220-$15,598
Other Expenses$41,278$14,048-$14,048
Fees for Services Accounting-$8,325-$8,325
Advertising-$2,878-$2,878
Interest$101--$101
Total Functional Expenses$3,543,934$593,937$0$4,137,871

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,137,871
Total Expenses per Audited Statements$4,137,871
Total Expenses per Form 990$4,137,871
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
Unfunded Pension Liability$4,080,000
Deferred Inflows of Resources$2,264,244
Unfunded Opeb Liability$177,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the organization's treasurer and business manager prior to presentation to the board of trustees.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers any interested person, any director, principal officer, or founder with governing board delegated powers who has a direct or indirect financial interest. In connection with an actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the board of trustees or any delegated committee reviewing the proposed transaction or arraignment. The board of trustees or its designated committee will decide if a conflict of interest exists and the course of action to be taken on the transaction or arrangement. If the board of trustees or designated committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis of such belief and afford the member an opportunity to explain the alledged failure to disclose. If after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or designated committee determines the member has purposely or neglectfully failed to disclose an actual conflict of interest, it shall take appropriate disciplinary and corrective action. Persons with conflicts of interest must excuse themselves during the discussion of and vote on the transaction or arrangement involving the possible conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The compensation of the school's top officials is subject to review and approval by the board of trustees. The decisions of the board and the data used in determining compensation is documented by the board of trustees.

Form 990, Page 6, Part VI, Line 15B

The compensation of the school's officers is subject to review and approval by the board of trustees. The decisions of the board and the data used in determining compensation is documented by the board of trustees.

Form 990, Page 6, Part VI, Line 19

It is the policy of seven generations charter school to make available the form 990 to the public upon request. In the case of in-person requests, every effort will be made to provide copies immediately to the requestor. Requests received in writing, by phone, fax or email will be honored within a reasonable time frame.

Filing and Contact Details

Filer

Filer Name
Seven Generations Charter School
EIN
61-1553196
Phone
6104218844
Address
154 EAST MINOR STREET, EMMAUS, PA 18049

Signing Officer

Name
Stephen Peters
Title
Treasurer
Phone
6104218844
Signed
2019-11-11

Organization Details

Principal Officer
Stephen Peters
Formed
2009
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
51
Volunteers
75

Preparer

Firm
Hutchinson Gillahan & Freeh Pc
Address
125 CALIFORNIA ROAD, QUAKERTOWN, PA 18951-2483
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Form 990 - organization's mission or most significant activities the seven generations charter school is an academically rich educational community creating generations of stewards who embrace our world and each other. All members of the seven generations charter school community are committed to a public education alternative that promotes sustainability and citizenship with an interdisciplinary, individualized, project-based curriculum.

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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt140000
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICY IS INCLUDED IN THE SCHOOL'S PRE- ENROLLMENT PACKAGE THAT IS GIVEN TO ALL INTERESTED FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT OFFER ANY SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES SUBSIDIES AND GRANTS FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION. THE RIGHT TO SUCH AID HAS NEVER BEEN REVOKED OR SUSPENDED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES THE SEVEN GENERATIONS CHARTER SCHOOL IS AN ACADEMICALLY RICH EDUCATIONAL COMMUNITY CREATING GENERATIONS OF STEWARDS WHO EMBRACE OUR WORLD AND EACH OTHER. ALL MEMBERS OF THE SEVEN GENERATIONS CHARTER SCHOOL COMMUNITY ARE COMMITTED TO A PUBLIC EDUCATION ALTERNATIVE THAT PROMOTES SUSTAINABILITY AND CITIZENSHIP WITH AN INTERDISCIPLINARY, INDIVIDUALIZED, PROJECT-BASED CURRICULUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER AND BUSINESS MANAGER PRIOR TO PRESENTATION TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY COVERS ANY INTERESTED PERSON, ANY DIRECTOR, PRINCIPAL OFFICER, OR FOUNDER WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES OR ANY DELEGATED COMMITTEE REVIEWING THE PROPOSED TRANSACTION OR ARRAIGNMENT. THE BOARD OF TRUSTEES OR ITS DESIGNATED COMMITTEE WILL DECIDE IF A CONFLICT OF INTEREST EXISTS AND THE COURSE OF ACTION TO BE TAKEN ON THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OF TRUSTEES OR DESIGNATED COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS OF SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEDGED FAILURE TO DISCLOSE. IF AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR DESIGNATED COMMITTEE DETERMINES THE MEMBER HAS PURPOSELY OR NEGLECTFULLY FAILED TO DISCLOSE AN ACTUAL CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. PERSONS WITH CONFLICTS OF INTEREST MUST EXCUSE THEMSELVES DURING THE DISCUSSION OF AND VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE SCHOOL'S TOP OFFICIALS IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES. THE DECISIONS OF THE BOARD AND THE DATA USED IN DETERMINING COMPENSATION IS DOCUMENTED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF THE SCHOOL'S OFFICERS IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES. THE DECISIONS OF THE BOARD AND THE DATA USED IN DETERMINING COMPENSATION IS DOCUMENTED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IT IS THE POLICY OF SEVEN GENERATIONS CHARTER SCHOOL TO MAKE AVAILABLE THE FORM 990 TO THE PUBLIC UPON REQUEST. IN THE CASE OF IN-PERSON REQUESTS, EVERY EFFORT WILL BE MADE TO PROVIDE COPIES IMMEDIATELY TO THE REQUESTOR. REQUESTS RECEIVED IN WRITING, BY PHONE, FAX OR EMAIL WILL BE HONORED WITHIN A REASONABLE TIME FRAME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4714041
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IRS990/TotalProgramServiceRevenueAmt04299440
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04300024
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04603051
IRS990/TotalVolunteersCnt075
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IRS990/TravelGrp/ProgramServicesAmt018551
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.SEVENGENERATIONSSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06104218844
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEVEN GENERATIONS CHARTER SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
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ReturnHeader/FilingSecurityInformation/IPDt02019-11-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:34:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232939378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUTCHINSON GILLAHAN & FREEH PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUAKERTOWN
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ReturnHeader/PreparerPersonGrp/PhoneNum02155381371
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERI H FREEH CPACGMA
ReturnHeader/ReturnTs02019-11-22T09:34:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.19$4.39$0.80$9.37$7.98$1.39
2023Detailed filing. Detailed filing data is available for this year.$3.72$4.31$0.59$7.60$6.71$0.89
2022Detailed filing. Detailed filing data is available for this year.$3.12$4.60$1.48$7.00$5.55$1.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$5.55$2.93$5.37$4.36$1.01
2020Detailed filing. Detailed filing data is available for this year.$2.38$6.31$3.94$4.97$4.19$0.78
2019Detailed filing. Detailed filing data is available for this year.$2.35$7.07$4.71$4.60$4.14$0.47
2018Detailed filing. Detailed filing data is available for this year.$2.85$8.03$5.18$4.55$4.22$0.33
2017Detailed filing. Detailed filing data is available for this year.$3.20$8.40$5.20$4.11$4.70$0.59
2016Detailed filing. Detailed filing data is available for this year.$3.14$7.75$4.61$5.00$4.82$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.68$7.47$4.79$4.88$5.93$1.06
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.67$0.75$4.55$4.41$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.40$0.67$3.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.28$0.40$3.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.22$0.12$2.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.34$0.09$2.19