Civic Intelligence

Christian Family Learning Center

990 • Fiscal year 2016 • EIN 68-0258101

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 27, 2016

PO Box 880Angels Camp, CA 95222

(209) 736-1175

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

25th percentile

-8.6%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

-2.4%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$208,095

Down $29,638 (-12%) from 2015

Net Assets

Down

$201,007

Down $28,775 (-13%) from 2015

Liabilities

Down

$7,088

Down $863 (-11%) from 2015

Revenue

Down

$335,396

Down $8,347 (-2.4%) from 2015

Expenses

Down

$364,171

Down $8,952 (-2.4%) from 2015

Net Income

Up

-$28,775

Up $605 (+2.1%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $309,422Liabilities 2011: $12,165Net Assets 2011: $297,2572011Assets 2012: $324,076Liabilities 2012: $7,657Net Assets 2012: $316,4192012Assets 2013: $282,963Liabilities 2013: $4,577Net Assets 2013: $278,3862013Assets 2014: $264,309Liabilities 2014: $5,147Net Assets 2014: $259,1622014Assets 2015: $237,733Liabilities 2015: $7,951Net Assets 2015: $229,7822015Assets 2016: $208,095Liabilities 2016: $7,088Net Assets 2016: $201,0072016Assets 2017: $188,158Liabilities 2017: $2,135Net Assets 2017: $186,0232017Assets 2018: $189,364Liabilities 2018: $10,230Net Assets 2018: $179,1342018Assets 2019: $246,709Liabilities 2019: $5,896Net Assets 2019: $240,8132019Assets 2020: $284,245Liabilities 2020: $8,310Net Assets 2020: $275,9352020Assets 2021: $416,978Liabilities 2021: $61,291Net Assets 2021: $355,6872021Assets 2023: $382,645Liabilities 2023: $55,639Net Assets 2023: $327,0062023Assets 2024: $176,159Liabilities 2024: $81,557Net Assets 2024: $94,6022024

Highlighted filing

2016

Assets$208,095
Liabilities$7,088
Net Assets$201,007

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $497,621Expenses 2011: $536,675Net Income 2011: -$39,0542011Revenue 2012: $490,799Expenses 2012: $471,637Net Income 2012: $19,1622012Revenue 2013: $466,451Expenses 2013: $504,484Net Income 2013: -$38,0332013Revenue 2014: $426,902Expenses 2014: $446,126Net Income 2014: -$19,2242014Revenue 2015: $343,743Expenses 2015: $373,123Net Income 2015: -$29,3802015Revenue 2016: $335,396Expenses 2016: $364,171Net Income 2016: -$28,7752016Revenue 2017: $318,749Expenses 2017: $333,733Net Income 2017: -$14,9842017Revenue 2018: $443,294Expenses 2018: $450,183Net Income 2018: -$6,8892018Revenue 2019: $622,149Expenses 2019: $560,470Net Income 2019: $61,6792019Revenue 2020: $744,326Expenses 2020: $709,204Net Income 2020: $35,1222020Revenue 2021: $1,013,038Expenses 2021: $933,286Net Income 2021: $79,7522021Revenue 2023: $981,928Expenses 2023: $1,075,396Net Income 2023: -$93,4682023Revenue 2024: $854,105Expenses 2024: $1,086,509Net Income 2024: -$232,4042024

Highlighted filing

2016

Revenue$335,396
Expenses$364,171
Net Income-$28,775
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 27, 2016
Return Version
2015v2.0
Gross Receipts
$388,057
Mission and Program Overview

Mission

To support a family based education and maintain a family sponsored learning center exclusively for religious purposes in calaveras county, ca. The center has around 100 students.

To support a family based education and maintain a family sponsored learning center exclusively for religious purposes in calaveras county, ca. The center has 100 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$229,782$201,007▼ $28,775
Cash and Non-Interest-Bearing Accounts$148,276$118,189▼ $30,087
Land, Buildings, and Equipment, Net$70,864$68,253▼ $2,611
Inventories for Sale or Use$14,310$13,595▼ $715
Accounts Receivable$4,283$8,058▲ $3,775
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$237,733$208,095▼ $29,638
Other Assets Total-$0-
Liabilities
Deferred Revenue$7,751$6,888▼ $863
Other Liabilities$200$200→ $0
Total Liabilities$7,951$7,088▼ $863
Net Assets / Fund Balance
Total Net Assets Fund Balance$229,782$201,007▼ $28,775
Total Liabilities and Net Assets / Fund Balance$237,733$208,095▼ $29,638

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$16,887$58,636$75,523
Other Land Buildings$8,108$48,446$56,554
Buildings$37,527$15,618$53,145
Equipment$5,731$23,393$29,124

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,000---$1,000
2015$1,000---$1,000
2014$1,000---$1,000
2013$1,000---$1,000
2012$1,000---$1,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff WittmanPresident
Jason BrixeyVice President
Michael GaisfordDirector
Sara RoederSecretary
Julia CorryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,165
Program Service Revenue
$280,446
Investment Income
$181
Other Revenue
$17,604
All Other Contributions
$37,165
Change in Net Assets
$-28,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,356
Other Expenses$88,030
Grants and Similar Amounts Paid$21,785
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,979$58,326-$233,305
Occupancy$37,269--$37,269
Grants to Domestic Individuals$21,785--$21,785
Payroll Taxes$15,788$5,263-$21,051
Office Expenses$6,206$3,232-$9,438
Depreciation Depletion$8,212--$8,212
Fees for Services Accounting-$7,600-$7,600
Insurance$6,294--$6,294
Other Expenses$3,461$986-$986
All Other Expenses$305--$305
Total Functional Expenses$288,764$75,407$0$364,171
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,204
Fundraising Direct Expenses$52,661
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$28,230$28,230$19,217$9,013
Walk-a-thon$8,551$8,551$85$8,466
Total Events$48,473$48,473$27,973$20,500
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review process is conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents available in the office, usually within a few days of receiving requests.

Filing and Contact Details

Filer

Filer Name
Christian Family Learning Center
EIN
68-0258101
Phone
2097361175
Address
PO BOX 880, ANGELS CAMP, CA 95222

Signing Officer

Name
Julia Corry
Title
Treasurer
Signed
2016-10-27
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
40

Preparer

Firm
Tribble & Ayala CPAs Inc
Address
571 Stanislaus A PO Box 400, Angels Camp, CA 95222
Preparer
Daniel J Ayala CPA
Phone
2097364631
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment funds consist of an unrestricted deposit in an investment company.

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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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IRS990/ReconcilationRevenueExpnssAmt0-28775
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0280446
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt037527
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015618
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt053145
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023393
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029124
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016887
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt058636
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt075523
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048446
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056554
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS CONSIST OF AN UNRESTRICTED DEPOSIT IN AN INVESTMENT COMPANY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068253
IRS990ScheduleD/TotalLiabilityAmt0200
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PRIVATE SCHOOL, ISSUE OF RACE HAS NOT OCCURRED, EVERY RACE IS DEEMED EQUALLY APPLICABLE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PRIVATE SCHOOL, ISSUE OF RACE HAS NOT OCCURRED. EVERY RACE IS DEEMED EQUALLY APPLICABLE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027973
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WALK-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028230
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08551
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011692
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028230
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08551
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011692
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt048473
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020500
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08671
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027973
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019217
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt085
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021785
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW PROCESS IS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE IN THE OFFICE, USUALLY WITHIN A FEW DAYS OF RECEIVING REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0237733
IRS990/TotalAssetsEOYAmt0208095
IRS990/TotalAssetsGrp/BOYAmt0237733
IRS990/TotalAssetsGrp/EOYAmt0208095
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037165
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075407
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0288764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0364171
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07951
IRS990/TotalLiabilitiesEOYAmt07088
IRS990/TotalLiabilitiesGrp/BOYAmt07951
IRS990/TotalLiabilitiesGrp/EOYAmt07088
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0229782
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0201007
IRS990/TotalProgramServiceExpensesAmt0288764
IRS990/TotalProgramServiceRevenueAmt0280446
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0335396
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0237733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0208095

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