Civic Intelligence

Paradise Charter Middle School

990 • Fiscal year 2021 • EIN 68-0361666

Jul 01, 2020 to Jun 30, 2021 • Filed on May 09, 2022

6473 Clark RoadParadise, CA 95969

(530) 872-7277

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.17x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

42nd percentile

8.2%

Higher net margin than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

84th percentile

$146,875

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

16th percentile

-3.6%

Faster asset growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

36th percentile

2.3%

Faster revenue growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,812,195

Down $68,620 (-3.6%) from 2020

Net Assets

Up

$1,572,236

Up $118,914 (+8.2%) from 2020

Liabilities

Down

$239,959

Down $187,534 (-44%) from 2020

Revenue

Up

$1,444,627

Up $32,561 (+2.3%) from 2020

Expenses

Up

$1,325,713

Up $21,469 (+1.6%) from 2020

Net Income

Up

$118,914

Up $11,092 (+10%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $908,893Liabilities 2016: $143,308Net Assets 2016: $765,5852016Assets 2017: $1,125,380Liabilities 2017: $155,130Net Assets 2017: $970,2502017Assets 2018: $1,194,030Liabilities 2018: $148,112Net Assets 2018: $1,045,9182018Assets 2019: $1,516,907Liabilities 2019: $171,407Net Assets 2019: $1,345,5002019Assets 2020: $1,880,815Liabilities 2020: $427,493Net Assets 2020: $1,453,3222020Assets 2021: $1,812,195Liabilities 2021: $239,959Net Assets 2021: $1,572,2362021Assets 2022: $1,928,595Liabilities 2022: $402,160Net Assets 2022: $1,526,4352022Assets 2023: $2,192,493Liabilities 2023: $596,970Net Assets 2023: $1,595,5232023Assets 2024: $2,172,193Liabilities 2024: $572,919Net Assets 2024: $1,599,2742024

Highlighted filing

2021

Assets$1,812,195
Liabilities$239,959
Net Assets$1,572,236

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,275,565Expenses 2016: $1,098,655Net Income 2016: $176,9102016Revenue 2017: $1,322,848Expenses 2017: $1,118,183Net Income 2017: $204,6652017Revenue 2018: $1,342,125Expenses 2018: $1,266,457Net Income 2018: $75,6682018Revenue 2019: $1,671,275Expenses 2019: $1,371,693Net Income 2019: $299,5822019Revenue 2020: $1,412,066Expenses 2020: $1,304,244Net Income 2020: $107,8222020Revenue 2021: $1,444,627Expenses 2021: $1,325,713Net Income 2021: $118,9142021Revenue 2022: $1,547,009Expenses 2022: $1,592,810Net Income 2022: -$45,8012022Revenue 2023: $1,796,871Expenses 2023: $1,727,783Net Income 2023: $69,0882023Revenue 2024: $1,849,624Expenses 2024: $1,845,873Net Income 2024: $3,7512024

Highlighted filing

2021

Revenue$1,444,627
Expenses$1,325,713
Net Income$118,914
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 9, 2022
Return Version
2020v4.0
Gross Receipts
$1,444,627
Mission and Program Overview

Mission

We believe our role is to assist the parent in the educational process. It is only through an effective partnership among parents, teachers, and students, along with a solid basic skills foundation, that high academic standards can be attained. Our goal is to prepare each student for high school and college by developing critical thinking and enhanced interpersonal skills.

Paradise charter middle school is a california public charter school, sponsored by the paradise unified school district. We believe our role is to assist the parent in the educational process. It is only through an effective partnership among parents, teachers, and students, along with a solid basic skills foundation, that high academic standards can be attained. Our goal is to prepare each student in grades sixth through eighth for high school and college by developing critical thinking and enhanced interpersonal skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,055,498$1,016,983▼ $38,515
Pledges and Grants Receivable$332,483$413,794▲ $81,311
Land, Buildings, and Equipment, Net$255,599$277,382▲ $21,783
Cash and Non-Interest-Bearing Accounts$205,952$89,300▼ $116,652
Prepaid Expenses and Deferred Charges$6,636$3,040▼ $3,596
Accounts Receivable$720--
Total Assets$1,880,815$1,812,195▼ $68,620
Other Assets Total$23,927$11,696▼ $12,231
Liabilities
Accounts Payable and Accrued Expenses$136,879$112,391▼ $24,488
Deferred Revenue$1,600$74,668▲ $73,068
Grants Payable$289,014$52,900▼ $236,114
Total Liabilities$427,493$239,959▼ $187,534
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,309,085$1,469,074▲ $159,989
Net Assets With Donor Restrictions$144,237$103,162▼ $41,075
Total Net Assets Fund Balance$1,453,322$1,572,236▲ $118,914
Total Liabilities and Net Assets / Fund Balance$1,880,815$1,812,195▼ $68,620

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$187,384$323,614$510,998
Equipment$57,498$8,933$66,431
Land$32,500-$32,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris ReidPrincipalFT$105,720$41,155$146,875
Beverly LandersExecutive DiPT$6,899-$6,899

Board Members and Trustees

NameTitle
Brad JacobsenChair
Jill PruisVice Chair
Christy VoigtMember
Mike WittenMember
Trevor DavisMember
Revenue and Support

Revenue Composition

Contributions and Grants
$1,443,142
Program Service Revenue
$0
Investment Income
$1,485
Other Revenue
$0
All Other Contributions
$2,614
Change in Net Assets
$118,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,444,627
Total Revenue per Audited Statements
$1,444,627
Total Revenue per Form 990
$1,444,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,015,218
Other Expenses$310,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,026$11,421-$524,447
Current Officers, Directors, Trustees, and Key Employees$142,211$60,947-$203,158
Pension Plan Contributions$137,035$1,933-$138,968
Other Employee Benefits$126,940$3,958-$130,898
Occupancy$53,741$5,088-$58,829
Information Technology$41,191$619-$41,810
Fees for Services Other$1,935$38,336-$40,271
Insurance-$28,718-$28,718
Payroll Taxes$14,222$3,525-$17,747
Depreciation Depletion$13,644--$13,644
Fees for Services Accounting-$11,155-$11,155
Office Expenses$8,892$1,287-$10,179
Other Expenses$19,886$3,571-$3,571
Advertising-$3,209-$3,209
Fees for Services Legal-$450-$450
Conferences and Meetings$186--$186
Total Functional Expenses$1,150,592$175,121$0$1,325,713

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,325,713
Total Expenses per Audited Statements$1,325,713
Total Expenses per Form 990$1,325,713
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

There are no committees with the authority to act on behalf of the board.

Form 990, Page 6, Part VI, Line 11B

The board of directors reviews the form 990 at a board meeting prior to submission.

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

Each designated employee, including governing board members and candidates for election and/or appointment to the governing board, shall file a statement of economic interest ("statement") at the time and manner prescribed by california code of regulations, title 2, section 18730, disclosing reportable investments, interests in real property, business positions, and income required to be reported under the category or categories to which the employee's position is assigned. All statements shall be supplied by the charter school. All statements shall be filed with the charter school. The charter school's filing officer shall make and retain a copy of the statement and forward the original to the butte county board of supervisors.

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

The board of directors approves compensation based upon comparability data gathered from similar schools and districts. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision-making process or vote. The decision is documented by the board. This process was last undertaken during 2020/21.

Form 990, Page 6, Part VI, Line 19

All corporate records are stored in the administrative offices and are available for inspections upon request.

Filing and Contact Details

Filer

Filer Name
Paradise Charter Middle School
EIN
68-0361666
Phone
5308727277
Address
6473 CLARK ROAD, PARADISE, CA 95969

Signing Officer

Name
Beverly Landers
Title
Executive Director
Phone
5308727277
Signed
2022-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverly Landers
Formed
2015
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
5

Preparer

Firm
Horton Mcnulty & Saeteurn Llp
Address
55 INDEPENDENCE CIRCLE, CHICO, CA 95973
Preparer
Joy L Mcnulty
Phone
5305887427
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Paradise charter middle school is a california public charter school, sponsored by the paradise unified school district. We believe our role is to assist the parent in the educational process. It is only through an effective partnership among parents, teachers, and students, along with a solid basic skills foundation, that high academic standards can be attained. Our goal is to prepare each student in grades sixth through eighth for high school and college by developing critical thinking and enhanced interpersonal skills.

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IRS990/PYOtherRevenueAmt03976
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IRS990/PYSalariesCompEmpBnftPaidAmt0973645
IRS990/PYTotalExpensesAmt01304244
IRS990/PYTotalRevenueAmt01412066
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0323614
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0510998
IRS990ScheduleD/EquipmentGrp/BookValueAmt057498
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08933
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt066431
IRS990ScheduleD/ExpensesSubtotalAmt01325713
IRS990ScheduleD/LandGrp/BookValueAmt032500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032500
IRS990ScheduleD/RevenueSubtotalAmt01444627
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0277382
IRS990ScheduleD/TotalExpensesPerForm990Amt01325713
IRS990ScheduleD/TotalRevenuePerForm990Amt01444627
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01444627
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01325713
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATORY POLICY IS REFLECTED IN ADVERTISEMENT FOR ENROLLMENT IN THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS GIVEN. PARADISE CHARTER MIDDLE SCHOOL IS A FREE PUBLIC SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2PARADISE CHARTER MIDDLE SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE BUTTE COUNTY OFFICE OF EDUCATION.
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/ExplanationTxt0PARADISE CHARTER MIDDLE SCHOOL IS A CALIFORNIA PUBLIC CHARTER SCHOOL, SPONSORED BY THE PARADISE UNIFIED SCHOOL DISTRICT. WE BELIEVE OUR ROLE IS TO ASSIST THE PARENT IN THE EDUCATIONAL PROCESS. IT IS ONLY THROUGH AN EFFECTIVE PARTNERSHIP AMONG PARENTS, TEACHERS, AND STUDENTS, ALONG WITH A SOLID BASIC SKILLS FOUNDATION, THAT HIGH ACADEMIC STANDARDS CAN BE ATTAINED. OUR GOAL IS TO PREPARE EACH STUDENT IN GRADES SIXTH THROUGH EIGHTH FOR HIGH SCHOOL AND COLLEGE BY DEVELOPING CRITICAL THINKING AND ENHANCED INTERPERSONAL SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AT A BOARD MEETING PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DESIGNATED EMPLOYEE, INCLUDING GOVERNING BOARD MEMBERS AND CANDIDATES FOR ELECTION AND/OR APPOINTMENT TO THE GOVERNING BOARD, SHALL FILE A STATEMENT OF ECONOMIC INTEREST ("STATEMENT") AT THE TIME AND MANNER PRESCRIBED BY CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 18730, DISCLOSING REPORTABLE INVESTMENTS, INTERESTS IN REAL PROPERTY, BUSINESS POSITIONS, AND INCOME REQUIRED TO BE REPORTED UNDER THE CATEGORY OR CATEGORIES TO WHICH THE EMPLOYEE'S POSITION IS ASSIGNED. ALL STATEMENTS SHALL BE SUPPLIED BY THE CHARTER SCHOOL. ALL STATEMENTS SHALL BE FILED WITH THE CHARTER SCHOOL. THE CHARTER SCHOOL'S FILING OFFICER SHALL MAKE AND RETAIN A COPY OF THE STATEMENT AND FORWARD THE ORIGINAL TO THE BUTTE COUNTY BOARD OF SUPERVISORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVES COMPENSATION BASED UPON COMPARABILITY DATA GATHERED FROM SIMILAR SCHOOLS AND DISTRICTS. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST REGARDING COMPENSATION, THAT BOARD MEMBER DOES NOT PARTICIPATE IN THE DECISION-MAKING PROCESS OR VOTE. THE DECISION IS DOCUMENTED BY THE BOARD. THIS PROCESS WAS LAST UNDERTAKEN DURING 2020/21.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL CORPORATE RECORDS ARE STORED IN THE ADMINISTRATIVE OFFICES AND ARE AVAILABLE FOR INSPECTIONS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01443142
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01150592
IRS990/TotalFunctionalExpensesGrp/TotalAmt01325713
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0427493
IRS990/TotalLiabilitiesEOYAmt0239959
IRS990/TotalLiabilitiesGrp/BOYAmt0427493
IRS990/TotalLiabilitiesGrp/EOYAmt0239959
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01453322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01572236
IRS990/TotalOtherCompensationAmt041155
IRS990/TotalProgramServiceExpensesAmt01150592
IRS990/TotalReportableCompFromOrgAmt0112619
IRS990/TotalRevenueGrp/ExclusionAmt01485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01444627
IRS990/TotalVolunteersCnt05
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06473 CLARK ROAD
IRS990/USAddress/CityNm0PARADISE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095969
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PCMSBULLDOGS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEVERLY LANDERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05308727277
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARADISE CHARTER MIDDLE SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PARA
ReturnHeader/Filer/EIN0680361666
ReturnHeader/Filer/PhoneNum05308727277
ReturnHeader/Filer/USAddress/AddressLine1Txt06473 CLARK ROAD
ReturnHeader/Filer/USAddress/CityNm0PARADISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095969
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832061628
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HORTON MCNULTY & SAETEURN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 INDEPENDENCE CIRCLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095973
ReturnHeader/PreparerPersonGrp/PhoneNum05305887427
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY L MCNULTY
ReturnHeader/ReturnTs02022-05-10T13:46:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEVERLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LANDERS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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