Civic Intelligence

The Learner-Centered School Inc

990 • Fiscal year 2019 • EIN 68-0416662

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 17, 2020

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

58th percentile

0.14x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

54th percentile

0.11x

Higher debt load relative to revenue than 54% of similar nonprofits.

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

Net Margin

56th percentile

5.3%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

39th percentile

-0.1%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

49th percentile

3.5%

Faster revenue growth than 49% of similar nonprofits.

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

Assets

Down

$3,234,868

Down $2,768 (-0.1%) from 2018

Net Assets

Up

$2,794,830

Up $215,903 (+8.4%) from 2018

Liabilities

Down

$440,038

Down $218,671 (-33%) from 2018

Revenue

Up

$4,057,080

Up $138,792 (+3.5%) from 2018

Expenses

Up

$3,841,177

Up $258,046 (+7.2%) from 2018

Net Income

Down

$215,903

Down $119,254 (-36%) from 2018

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

2019

Assets$3,234,868
Liabilities$440,038
Net Assets$2,794,830

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

2019

Revenue$4,057,080
Expenses$3,841,177
Net Income$215,903
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 17, 2020
Return Version
2018v3.2
Gross Receipts
$4,057,080
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,779,765$1,726,581▼ $53,184
Accounts Receivable$1,133,260$892,286▼ $240,974
Land, Buildings, and Equipment, Net$273,706$558,278▲ $284,572
Savings and Temporary Cash Investments$21,333$41,023▲ $19,690
Prepaid Expenses and Deferred Charges$29,572$16,700▼ $12,872
Total Assets$3,237,636$3,234,868▼ $2,768
Liabilities
Accounts Payable and Accrued Expenses$658,709$440,038▼ $218,671
Total Liabilities$658,709$440,038▼ $218,671
Net Assets / Fund Balance
Unrestricted Net Assets$2,131,112$2,267,033▲ $135,921
Temporarily Rstr Net Assets$447,815$527,797▲ $79,982
Total Net Assets Fund Balance$2,578,927$2,794,830▲ $215,903
Total Liabilities and Net Assets / Fund Balance$3,237,636$3,234,868▼ $2,768

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,023$311,074$559,097
Equipment$310,255$107,464$417,719
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd HellerFinancial DiFT$127,173$654$127,827

Board Members and Trustees

NameTitle
Jeanine PellsPresident
Margie DigiorgioCFO
Kristine CarrilloSecretary
Janika BarnesVice-preside
Julie Haas-wajdowiczVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,035,779
Program Service Revenue
$0
Investment Income
$586
Other Revenue
$20,715
All Other Contributions
$192,519
Change in Net Assets
$215,903

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,057,080
Total Revenue per Audited Statements
$4,057,080
Total Revenue per Form 990
$4,057,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,964,079
Other Expenses$877,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,092,197$171,128-$2,263,325
Pension Plan Contributions$260,224--$260,224
Occupancy-$255,601-$255,601
Other Employee Benefits$200,953$3,013-$203,966
Fees for Services Other$70,909$96,143-$167,052
Current Officers, Directors, Trustees, and Key Employees$127,173--$127,173
Fees for Services Accounting-$119,935-$119,935
Payroll Taxes$93,931$15,460-$109,391
Depreciation Depletion-$67,590-$67,590
Insurance-$37,420-$37,420
Conferences and Meetings$13,149--$13,149
Fees for Services Legal-$7,725-$7,725
All Other Expenses-$5,117-$5,117
Other Expenses$126,827$3,650-$3,650
Office Expenses-$795-$795
Total Functional Expenses$2,985,363$855,814$0$3,841,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,841,177
Total Expenses per Audited Statements$3,841,177
Total Expenses per Form 990$3,841,177
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 2017-18 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 2017-18 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
2020-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margie Digiorgio
Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
93
Volunteers
152

Preparer

Firm
Feddersen & Company Llp
Address
28632 ROADSIDE DR STE 265, AGOURA HILLS, CA 91301-6300
Preparer
Kurt Feddersen
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/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 2017-18 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 2017-18 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0447815
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0527797
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03237636
IRS990/TotalAssetsEOYAmt03234868
IRS990/TotalAssetsGrp/BOYAmt03237636
IRS990/TotalAssetsGrp/EOYAmt03234868
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04035779
IRS990/TotalEmployeeCnt093
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0855814
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02985363
IRS990/TotalFunctionalExpensesGrp/TotalAmt03841177
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0658709
IRS990/TotalLiabilitiesEOYAmt0440038
IRS990/TotalLiabilitiesGrp/BOYAmt0658709
IRS990/TotalLiabilitiesGrp/EOYAmt0440038
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02578927
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02794830
IRS990/TotalOtherCompensationAmt0654
IRS990/TotalProgramServiceExpensesAmt02985363
IRS990/TotalReportableCompFromOrgAmt0127173
IRS990/TotalRevenueGrp/ExclusionAmt0586
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020715
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04057080
IRS990/TotalVolunteersCnt0152
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03237636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03234868
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02131112
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02267033
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ANTIOCHCHARTERACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGIE DIGIORGIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum09257557311
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-17
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/FilingSecurityInformation/AtSubmissionCreationDeviceId083C5881E26FDE633B74D49E884FCE0055FC49077
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId083C5881E26FDE633B74D49E884FCE0055FC49077
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.48.37.177
ReturnHeader/FilingSecurityInformation/IPDt02020-03-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:32:45
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/PreparationDt02020-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KURT FEDDERSEN
ReturnHeader/ReturnTs02020-03-31T15:32:45-05:00
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
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
2019Detailed filing. Detailed filing data is available for this year.$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