Civic Intelligence

Learner-Centered School Inc.

990 • Fiscal year 2015 • EIN 68-0416662

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 28, 2016

1201 W 10th StreetAntioch, CA 94509

(925) 755-7311

Siviq Scores

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

Liabilities / Assets

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

48th percentile

2.0%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

56th percentile

2.1%

Faster asset growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

1.6%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,764,159

Up $36,788 (+2.1%) from 2014

Net Assets

Up

$1,679,601

Up $58,281 (+3.6%) from 2014

Liabilities

Down

$84,558

Down $21,493 (-20%) from 2014

Revenue

Up

$2,985,689

Up $46,052 (+1.6%) from 2014

Expenses

Up

$2,927,408

Up $72,137 (+2.5%) from 2014

Net Income

Down

$58,281

Down $26,085 (-31%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,470,021Liabilities 2011: $22,296Net Assets 2011: $1,447,7252011Assets 2012: $1,553,845Liabilities 2012: $75,731Net Assets 2012: $1,478,1142012Assets 2013: $1,711,021Liabilities 2013: $174,067Net Assets 2013: $1,536,9542013Assets 2014: $1,727,371Liabilities 2014: $106,051Net Assets 2014: $1,621,3202014Assets 2015: $1,764,159Liabilities 2015: $84,558Net Assets 2015: $1,679,6012015Assets 2016: $2,230,503Liabilities 2016: $120,145Net Assets 2016: $2,110,3582016Assets 2017: $2,608,276Liabilities 2017: $364,506Net Assets 2017: $2,243,7702017Assets 2018: $3,237,636Liabilities 2018: $658,709Net Assets 2018: $2,578,9272018Assets 2019: $3,234,868Liabilities 2019: $440,038Net Assets 2019: $2,794,8302019Assets 2020: $3,294,957Liabilities 2020: $371,934Net Assets 2020: $2,923,0232020Assets 2021: $3,526,770Liabilities 2021: $276,344Net Assets 2021: $3,250,4262021Assets 2022: $3,824,333Liabilities 2022: $485,529Net Assets 2022: $3,338,8042022Assets 2023: $5,255,305Liabilities 2023: $1,356,099Net Assets 2023: $3,899,2062023Assets 2024: $4,534,587Liabilities 2024: $1,437,759Net Assets 2024: $3,096,8282024

Highlighted filing

2015

Assets$1,764,159
Liabilities$84,558
Net Assets$1,679,601

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,348,0532011Expenses 2012: $2,606,9922012Revenue 2013: $2,889,412Expenses 2013: $2,830,572Net Income 2013: $58,8402013Revenue 2014: $2,939,637Expenses 2014: $2,855,271Net Income 2014: $84,3662014Revenue 2015: $2,985,689Expenses 2015: $2,927,408Net Income 2015: $58,2812015Revenue 2016: $3,423,202Expenses 2016: $2,992,445Net Income 2016: $430,7572016Revenue 2017: $3,523,338Expenses 2017: $3,389,926Net Income 2017: $133,4122017Revenue 2018: $3,918,288Expenses 2018: $3,583,131Net Income 2018: $335,1572018Revenue 2019: $4,057,080Expenses 2019: $3,841,177Net Income 2019: $215,9032019Revenue 2020: $4,238,752Expenses 2020: $4,110,559Net Income 2020: $128,1932020Revenue 2021: $4,325,680Expenses 2021: $3,998,277Net Income 2021: $327,4032021Revenue 2022: $4,593,380Expenses 2022: $4,505,002Net Income 2022: $88,3782022Revenue 2023: $5,992,070Expenses 2023: $5,431,668Net Income 2023: $560,4022023Revenue 2024: $6,174,397Expenses 2024: $6,284,854Net Income 2024: -$110,4572024

Highlighted filing

2015

Revenue$2,985,689
Expenses$2,927,408
Net Income$58,281
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 28, 2016
Return Version
2014v6.0
Gross Receipts
$2,985,689
Mission and Program Overview

Mission

The mission is to facilitate students' educational and personal growth by nurturing and supporting a partnership of students, teachers, families and the community; by building upon research-based educational philosophies; and by encouraging critical thinking, individual strengths, and diverse learning styles.

Establishment and operation of two charter schools according to california senate bill 1448.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$554,644$723,229▲ $168,585
Cash and Non-Interest-Bearing Accounts$923,487$708,087▼ $215,400
Land, Buildings, and Equipment, Net$225,059$291,912▲ $66,853
Savings and Temporary Cash Investments$9,679$25,056▲ $15,377
Prepaid Expenses and Deferred Charges$14,502$15,875▲ $1,373
Total Assets$1,727,371$1,764,159▲ $36,788
Liabilities
Accounts Payable and Accrued Expenses$106,051$84,558▼ $21,493
Total Liabilities$106,051$84,558▼ $21,493
Net Assets / Fund Balance
Unrestricted Net Assets$1,441,864$1,579,043▲ $137,179
Temporarily Rstr Net Assets$179,456$100,558▼ $78,898
Total Net Assets Fund Balance$1,621,320$1,679,601▲ $58,281
Total Liabilities and Net Assets / Fund Balance$1,727,371$1,764,159▲ $36,788

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$276,467$195,289$471,756
Equipment$15,445$57,962$73,407
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeannie DubitskyTeacherFT$101,963$19,951$121,914
Todd HellerFinancial DiFT$114,543$618$115,161

Board Members and Trustees

NameTitle
Cathy CastilloPresident
Margie DigiorgioCFO
Debbie HobinSecretary
Kristine CarrilloVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,969,418
Program Service Revenue
$0
Investment Income
$1,829
Other Revenue
$14,442
All Other Contributions
$159,067
Change in Net Assets
$58,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,985,689
Total Revenue per Audited Statements
$2,985,689
Total Revenue per Form 990
$2,985,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,150,299
Other Expenses$777,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,512,860$148,767-$1,661,627
Other Employee Benefits$180,737$3,777-$184,514
Occupancy$14,398$100,509-$114,907
Pension Plan Contributions$114,703--$114,703
Current Officers, Directors, Trustees, and Key Employees$114,543--$114,543
Fees for Services Accounting-$87,303-$87,303
Payroll Taxes$61,136$13,776-$74,912
Fees for Services Other$24,850$27,108-$51,958
Conferences and Meetings$51,705--$51,705
Depreciation Depletion-$32,468-$32,468
Insurance-$28,255-$28,255
All Other Expenses$511$12,027-$12,538
Other Expenses$152,397$8,353-$8,353
Office Expenses-$597-$597
Fees for Services Legal-$95-$95
Total Functional Expenses$2,227,840$699,568$0$2,927,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,927,408
Total Expenses per Audited Statements$2,927,408
Total Expenses per Form 990$2,927,408
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 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 financial director will review prior to filing and will present at the board meeting once filed.

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

All employees and board members are required to disclose any conflicts of interest annually. The board will review all conflicts. If any are presented, the employee/board member will be prohibited to participate in the boards deliberations and decisions in the transaction(s).

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

The initial salaries and any updated salary amounts for our management personnel are determined with the assistance of our independent administrative services provider, who assists us in analyzing competitive area salaries. All management salaries are board-approved. The last year this was undertaken was the 2014-15 fiscal year.

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

The initial salaries and any updated salary amounts for our management personnel are determined with the assistance of our independent administrative services provider, who assists us in analyzing competitive area salaries. All management salaries are board-approved. The last year this was undertaken was the current 2014-15 fiscal year.

Form 990, Page 6, Part VI, Line 19

All documentation and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Learner-centered School Inc
EIN
68-0416662
Phone
9257557311
Address
1201 W 10TH STREET, ANTIOCH, CA 94509

Signing Officer

Name
Margie Digiorgio
Title
CFO
Phone
9257557311
Signed
2016-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Heller
Formed
1998
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
78
Volunteers
142

Preparer

Firm
Feddersen & Company Llp
Address
28632 ROADSIDE DR STE 265, AGOURA HILLS, CA 91301-6300
Preparer
Joy a Buller
Phone
8187074111
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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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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL WILL NOT DISCRIMIATE AGAINST ANY PUPIL ON THE BASIS OF ETHNICITY, NATIONAL ORIGIN, GENDER, OR DISABILITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOLS ARE CHARTER SCHOOLS WHICH ARE PUBLIC SCHOOLS IN THE STATE OF CALIFORNIA. SCHOLARSHIPS ARE NOT APPLICABLE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS OPERATED AS A CALIFORNIA CHARTER SCHOOL AND RECEIVES FINANCIAL AID OR ASSISTANCE FROM GOVERNMENTAL AGENCIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL DIRECTOR WILL REVIEW PRIOR TO FILING AND WILL PRESENT AT THE BOARD MEETING ONCE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY. THE BOARD WILL REVIEW ALL CONFLICTS. IF ANY ARE PRESENTED, THE EMPLOYEE/BOARD MEMBER WILL BE PROHIBITED TO PARTICIPATE IN THE BOARDS DELIBERATIONS AND DECISIONS IN THE TRANSACTION(S).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR OUR MANAGEMENT PERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENT ADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS US IN ANALYZING COMPETITIVE AREA SALARIES. ALL MANAGEMENT SALARIES ARE BOARD-APPROVED. THE LAST YEAR THIS WAS UNDERTAKEN WAS THE 2014-15 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR OUR MANAGEMENT PERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENT ADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS US IN ANALYZING COMPETITIVE AREA SALARIES. ALL MANAGEMENT SALARIES ARE BOARD-APPROVED. THE LAST YEAR THIS WAS UNDERTAKEN WAS THE CURRENT 2014-15 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTATION AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0179456
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0100558
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01727371
IRS990/TotalAssetsEOYAmt01764159
IRS990/TotalAssetsGrp/BOYAmt01727371
IRS990/TotalAssetsGrp/EOYAmt01764159
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02969418
IRS990/TotalEmployeeCnt078
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0699568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02227840
IRS990/TotalFunctionalExpensesGrp/TotalAmt02927408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106051
IRS990/TotalLiabilitiesEOYAmt084558
IRS990/TotalLiabilitiesGrp/BOYAmt0106051
IRS990/TotalLiabilitiesGrp/EOYAmt084558
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01621320
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01679601
IRS990/TotalOtherCompensationAmt020569
IRS990/TotalProgramServiceExpensesAmt02227840
IRS990/TotalReportableCompFromOrgAmt0216506
IRS990/TotalRevenueGrp/ExclusionAmt01829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014442
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02985689
IRS990/TotalVolunteersCnt0142
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01727371
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01764159
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01441864
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01579043
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01201 W 10TH STREET
IRS990/USAddress/CityNm0ANTIOCH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094509
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.ANTIOCHCHARTERACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGIE DIGIORGIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum09257557311
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNER-CENTERED SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0680416662
ReturnHeader/Filer/PhoneNum09257557311
ReturnHeader/Filer/USAddress/AddressLine1Txt01201 W 10TH STREET
ReturnHeader/Filer/USAddress/CityNm0ANTIOCH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094509
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953239468
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FEDDERSEN & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028632 ROADSIDE DR STE 265
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AGOURA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0913016300
ReturnHeader/PreparerPersonGrp/PhoneNum08187074111
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY A BULLER
ReturnHeader/ReturnTs02016-02-06T10:14:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$1.44$3.10$6.17$6.28$0.11
2023Summary only. Only limited summary data is available for this year.$5.26$1.36$3.90$5.99$5.43$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.49$3.34$4.59$4.51$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.28$3.25$4.33$4.00$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.37$2.92$4.24$4.11$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.44$2.79$4.06$3.84$0.22
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.66$2.58$3.92$3.58$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.36$2.24$3.52$3.39$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.12$2.11$3.42$2.99$0.43
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.08$1.68$2.99$2.93$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.11$1.62$2.94$2.86$0.08
2013Summary only. Only limited summary data is available for this year.$1.71$0.17$1.54$2.89$2.83$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.08$1.48$2.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.02$1.45$2.35
Peer Organizations

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