Civic Intelligence

Shalom School

990 • Fiscal year 2014 • EIN 68-0144193

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 31, 2014

2320 Sierra BlvdSacramento, CA 95825

(916) 485-4151

Siviq Scores

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

Liabilities / Assets

60th percentile

0.20x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.23x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

40th percentile

$33,555

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

53rd percentile

3.0%

Faster asset growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-2.9%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

$2,767,184

No earlier filing loaded for comparison.

Net Assets

$2,217,128

No earlier filing loaded for comparison.

Liabilities

$550,056

No earlier filing loaded for comparison.

Revenue

$2,383,991

No earlier filing loaded for comparison.

Expenses

$2,459,472

No earlier filing loaded for comparison.

Net Income

-$75,481

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $2,767,184Liabilities 2014: $550,056Net Assets 2014: $2,217,1282014Assets 2015: $2,695,900Liabilities 2015: $616,573Net Assets 2015: $2,079,3272015Assets 2016: $2,762,062Liabilities 2016: $650,300Net Assets 2016: $2,111,7622016Assets 2017: $2,606,635Liabilities 2017: $637,781Net Assets 2017: $1,968,8542017Assets 2018: $2,771,711Liabilities 2018: $914,542Net Assets 2018: $1,857,1692018Assets 2019: $2,385,491Liabilities 2019: $816,412Net Assets 2019: $1,569,0792019Assets 2020: $2,561,034Liabilities 2020: $1,085,912Net Assets 2020: $1,475,1222020Assets 2021: $3,346,639Liabilities 2021: $1,647,380Net Assets 2021: $1,699,2592021Assets 2022: $3,069,007Liabilities 2022: $1,251,747Net Assets 2022: $1,817,2602022Assets 2025: $2,733,244Liabilities 2025: $1,064,076Net Assets 2025: $1,669,1682025

Highlighted filing

2014

Assets$2,767,184
Liabilities$550,056
Net Assets$2,217,128

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,383,991Expenses 2014: $2,459,472Net Income 2014: -$75,4812014Revenue 2015: $2,362,020Expenses 2015: $2,482,053Net Income 2015: -$120,0332015Revenue 2016: $2,750,844Expenses 2016: $2,692,313Net Income 2016: $58,5312016Revenue 2017: $2,868,112Expenses 2017: $3,063,872Net Income 2017: -$195,7602017Revenue 2018: $2,968,907Expenses 2018: $3,121,906Net Income 2018: -$152,9992018Revenue 2019: $2,969,466Expenses 2019: $3,263,719Net Income 2019: -$294,2532019Revenue 2020: $3,117,603Expenses 2020: $3,203,047Net Income 2020: -$85,4442020Revenue 2021: $2,819,510Expenses 2021: $2,762,898Net Income 2021: $56,6122021Revenue 2022: $3,415,526Expenses 2022: $3,081,887Net Income 2022: $333,6392022Revenue 2025: $3,518,933Expenses 2025: $4,097,367Net Income 2025: -$578,4342025

Highlighted filing

2014

Revenue$2,383,991
Expenses$2,459,472
Net Income-$75,481
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 31, 2014
Return Version
2013v3.1
Gross Receipts
$2,419,865
Mission and Program Overview

Mission

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$642,391$891,497▲ $249,106
Investments Other Securities$578,242$633,411▲ $55,169
Cash and Non-Interest-Bearing Accounts$769,828$582,249▼ $187,579
Land, Buildings, and Equipment, Net$471,682$426,575▼ $45,107
Accounts Receivable$225,122$233,452▲ $8,330
Total Assets$2,687,265$2,767,184▲ $79,919
Liabilities
Deferred Revenue$455,026$550,056▲ $95,030
Total Liabilities$455,026$550,056▲ $95,030
Net Assets / Fund Balance
Unrestricted Net Assets$2,159,107$2,115,758▼ $43,349
Permanently Rstr Net Assets$50,000$75,000▲ $25,000
Temporarily Rstr Net Assets$23,132$26,370▲ $3,238
Total Net Assets Fund Balance$2,232,239$2,217,128▼ $15,111
Total Liabilities and Net Assets / Fund Balance$2,687,265$2,767,184▲ $79,919

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$426,575$296,571$723,146
Other Securities$633,411--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$578,242-▲ $56,504-$633,411
2013$548,307-▲ $34,120-$578,242
2012$561,405-▼ $11,783-$548,307
2011$522,503-▲ $40,055-$561,405
2010$486,139-▲ $38,696-$522,503
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy LeadermanHead of SchoFT$33,555$33,555

Board Members and Trustees

NameTitle
Scott ShapiroPresident
Ed CanaleTrustee
Frank GumpertTrustee
Kerry TaylorTrustee
Marla Van LaninghamTrustee
Roy RubinTrustee
Shira GilbertTrustee
Tammy RochmanTrustee
Tania AmentTrustee
Judy LewisImmediate Pa
Samantha LondonPtf Presiden
Kelli BroganSecretary
Marvin KamrasTreasurer
Gayle GovenarVP Developme
Kari ButcherVP Strat. Pl
Revenue and Support

Revenue Composition

Contributions and Grants
$171,979
Program Service Revenue
$2,097,227
Investment Income
$24,759
Other Revenue
$90,026
All Other Contributions
$158,979
Change in Net Assets
$-75,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,723,657
Other Expenses$735,815
Total Fundraising Expense$3,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,042,757$527,930-$1,570,687
All Other Expenses$145,810$56,049-$201,859
Insurance$101,976$51,778-$153,754
Payroll Taxes$95,532$23,883-$119,415
Depreciation Depletion$45,107--$45,107
Other Expenses$25,147$10,777-$35,924
Current Officers, Directors, Trustees, and Key Employees-$33,555-$33,555
Fees for Services Other-$32,124-$32,124
Fees for Services Accounting-$12,650-$12,650
Advertising$7,953$612$3,671$12,236
Office Expenses$3,836$2,066-$5,902
Total Functional Expenses$1,653,589$802,212$3,671$2,459,472
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$125,900
Fundraising Direct Expenses$35,874
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$114,604$114,604$21,295$93,309
Event 2$11,296$11,296$14,579$-3,283
Total Events$125,900$125,900$35,874$90,026
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Copies are available to board members upon request.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

EIN
68-0144193
Phone
9164854151

Signing Officer

Name
Scott Shapiro
Title
President
Phone
9164854151
Signed
2014-10-31

Organization Details

Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
85
Volunteers
100

Preparer

Preparer
Thomas W Carr CPA
Phone
9167724131
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Form 990, Page 2, Part III, Line 4A

Will demonstrate strong jewish knowledge and identity by: - conversing in hebrew conversation with fellow students - demonstrating content knowledge of jewish tradition - participating in jewish ceremonies and rituals - demonstrating content knowledge of israel and articulating a personal connection to the land and the state - practicing ethical leadership - participation and/or involvement in jewish clubs and organizations promoting jewish values will be life-long learners who are confident, independent thinkers by: - being self-directed - working collaboratively - offering thoughtful personal viewpoints and ideas - presenting different and varied results to a problem - participating in public speaking, student council, and/or dramatic productions will demonstrate social and moral responsibility by: - being involved in social action and mitzvah projects - volunteering at/for community charitable organizations - participating in shalom school's buddy program - demonstrating the six pillars of character: caring; respect, responsibility, fairness, trustworthiness, and citizenship

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHALOM SCHOOL IS COMMITTED TO THE IDEALS OF ACADEMIC EXCELLENCE, PERSONAL GROWTH, SOCIAL AWARENESS, AND JEWISH AND AMERICAN VALUES. OUR GOALS ARE TO INSTILL IN CHILDREN KNOWLEDGE OF JUDAISM AND THE WORLD; TO FOSTER POSITIVE FEELINGS ABOUT THEMSELVES AS INDIVIDUALS AND AS JEWS; TO DEVELOP A SENSE OF COMMITMENT TO THE JEWISH COMMUNITY AND SOCIETY; AND TO PREPARE THEM FOR SUCCESS IN ADULTHOOD THROUGH THE ACQUISITION OF KNOWLEDGE AND ACADEMIC SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WILL DEMONSTRATE STRONG JEWISH KNOWLEDGE AND IDENTITY BY: - CONVERSING IN HEBREW CONVERSATION WITH FELLOW STUDENTS - DEMONSTRATING CONTENT KNOWLEDGE OF JEWISH TRADITION - PARTICIPATING IN JEWISH CEREMONIES AND RITUALS - DEMONSTRATING CONTENT KNOWLEDGE OF ISRAEL AND ARTICULATING A PERSONAL CONNECTION TO THE LAND AND THE STATE - PRACTICING ETHICAL LEADERSHIP - PARTICIPATION AND/OR INVOLVEMENT IN JEWISH CLUBS AND ORGANIZATIONS PROMOTING JEWISH VALUES WILL BE LIFE-LONG LEARNERS WHO ARE CONFIDENT, INDEPENDENT THINKERS BY: - BEING SELF-DIRECTED - WORKING COLLABORATIVELY - OFFERING THOUGHTFUL PERSONAL VIEWPOINTS AND IDEAS - PRESENTING DIFFERENT AND VARIED RESULTS TO A PROBLEM - PARTICIPATING IN PUBLIC SPEAKING, STUDENT COUNCIL, AND/OR DRAMATIC PRODUCTIONS WILL DEMONSTRATE SOCIAL AND MORAL RESPONSIBILITY BY: - BEING INVOLVED IN SOCIAL ACTION AND MITZVAH PROJECTS - VOLUNTEERING AT/FOR COMMUNITY CHARITABLE ORGANIZATIONS - PARTICIPATING IN SHALOM SCHOOL'S BUDDY PROGRAM - DEMONSTRATING THE SIX PILLARS OF CHARACTER: CARING; RESPECT, RESPONSIBILITY, FAIRNESS, TRUSTWORTHINESS, AND CITIZENSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES ARE AVAILABLE TO BOARD MEMBERS UPON REQUEST.

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