Civic Intelligence

The Beginning Project

990 • Fiscal year 2021 • EIN 68-0455188

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

PO Box 966Ukiah, CA 95482

(707) 462-0913

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

35th percentile

3.9%

Higher net margin than 35% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

86th percentile

$93,762

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

35th percentile

2.4%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

8.2%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Flat

$594,342

Flat from 2021

Net Assets

Flat

$589,581

Flat from 2021

Liabilities

Flat

$4,761

Flat from 2021

Revenue

Flat

$996,847

Flat from 2021

Expenses

Flat

$958,217

Flat from 2021

Net Income

Flat

$38,630

Flat from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $345,432Liabilities 2010: $32,320Net Assets 2010: $313,1122010Assets 2011: $389,614Liabilities 2011: $7,134Net Assets 2011: $382,4802011Assets 2012: $481,176Liabilities 2012: $21,291Net Assets 2012: $459,8852012Assets 2013: $459,544Liabilities 2013: $26,900Net Assets 2013: $432,6442013Assets 2014: $441,952Liabilities 2014: $28,427Net Assets 2014: $413,5252014Assets 2015: $441,710Liabilities 2015: $28,877Net Assets 2015: $412,8332015Assets 2016: $603,453Liabilities 2016: $45,267Net Assets 2016: $558,1862016Assets 2017: $574,063Liabilities 2017: $32,207Net Assets 2017: $541,8562017Assets 2018: $609,532Liabilities 2018: $35,911Net Assets 2018: $573,6212018Assets 2019: $662,508Liabilities 2019: $24,502Net Assets 2019: $638,0062019Assets 2020: $580,663Liabilities 2020: $29,712Net Assets 2020: $550,9512020Assets 2021: $594,342Liabilities 2021: $4,761Net Assets 2021: $589,5812021Assets 2021: $594,342Liabilities 2021: $4,761Net Assets 2021: $589,5812021Assets 2022: $819,732Liabilities 2022: $60,681Net Assets 2022: $759,0512022Assets 2023: $1,020,291Liabilities 2023: $199,958Net Assets 2023: $820,3332023

Highlighted filing

2021

Assets$594,342
Liabilities$4,761
Net Assets$589,581

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $411,090Expenses 2010: $436,871Net Income 2010: -$25,7812010Revenue 2011: $530,806Expenses 2011: $461,438Net Income 2011: $69,3682011Expenses 2012: $509,8432012Expenses 2013: $598,2842013Revenue 2014: $740,619Expenses 2014: $759,738Net Income 2014: -$19,1192014Revenue 2015: $801,529Expenses 2015: $802,221Net Income 2015: -$6922015Revenue 2016: $1,027,570Expenses 2016: $882,217Net Income 2016: $145,3532016Revenue 2017: $931,527Expenses 2017: $947,857Net Income 2017: -$16,3302017Revenue 2018: $909,893Expenses 2018: $878,128Net Income 2018: $31,7652018Revenue 2019: $1,002,038Expenses 2019: $937,653Net Income 2019: $64,3852019Revenue 2020: $921,544Expenses 2020: $1,008,599Net Income 2020: -$87,0552020Revenue 2021: $996,847Expenses 2021: $958,217Net Income 2021: $38,6302021Revenue 2021: $996,847Expenses 2021: $958,217Net Income 2021: $38,6302021Revenue 2022: $1,235,117Expenses 2022: $1,065,647Net Income 2022: $169,4702022Revenue 2023: $1,450,714Expenses 2023: $1,378,262Net Income 2023: $72,4522023

Highlighted filing

2021

Revenue$996,847
Expenses$958,217
Net Income$38,630
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$996,847
Mission and Program Overview

Mission

Utilizing the montessor philosophy we will work and learn with our children, with our school staff, with each other, and with the community to develop confident, creative, fruitful citizens of a world made better by their having the opportunity to fully develop.

Operate a public charter school serving grades tk to 6 utilizing the montessor philosophy

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$419,517$282,838▼ $136,679
Accounts Receivable$66,956$224,664▲ $157,708
Land, Buildings, and Equipment, Net$94,190$86,840▼ $7,350
Total Assets$580,663$594,342▲ $13,679
Liabilities
Accounts Payable and Accrued Expenses$29,042$3,470▼ $25,572
Deferred Revenue$670$1,291▲ $621
Total Liabilities$29,712$4,761▼ $24,951
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,066$539,333▲ $43,267
Net Assets With Donor Restrictions$54,885$50,248▼ $4,637
Total Net Assets Fund Balance$550,951$589,581▲ $38,630
Total Liabilities and Net Assets / Fund Balance$580,663$594,342▲ $13,679

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$67,954$62,869$130,823
Leasehold Improvements$14,806$8,997$23,803
Equipment$4,080$12,225$16,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy StraussPrincipalFT$63,919$29,843$93,762

Board Members and Trustees

NameTitle
David Smith-ferriPresident
Ben MilderVice President
Tai MilderSecretary
Tom MilderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$974,010
Program Service Revenue
$20,450
Investment Income
$2,387
Other Revenue
$0
Change in Net Assets
$38,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$996,847
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$996,847
Total Revenue per Form 990
$996,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$728,399
Other Expenses$229,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$358,971$73,274-$432,245
Pension Plan Contributions$110,080$9,334-$119,414
Occupancy$75,444$24,896-$100,340
Current Officers, Directors, Trustees, and Key Employees$81,608--$81,608
Other Employee Benefits$61,356$6,320-$67,676
Fees for Services Other$24,315$25,647-$49,962
Payroll Taxes$20,395$7,061-$27,456
Advertising-$11,529-$11,529
Office Expenses$1,278$9,209-$10,487
Depreciation Depletion$7,350--$7,350
Insurance-$6,972-$6,972
Other Expenses$32,082$6,841-$6,841
Fees for Services Accounting-$2,438-$2,438
Total Functional Expenses$772,879$185,338$0$958,217

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$958,217
Total Expenses per Audited Statements$958,217
Total Expenses per Form 990$958,217
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
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, Part VI, Section A, Line 2

A familiar relationship exists between three of the board members.

Form 990, Part VI, Section B, Line 11B

Reviewed by school principal prior to submission.

Form 990, Part VI, Section B, Line 12C

Board members are required to complete conflict of interest form annually (california fair political practices commission form 700)

Form 990, Part VI, Section C, Line 19

Available from school administration upon request

Filing and Contact Details

Filer

Filer Name
The Beginning Project
EIN
68-0455188
Phone
7074620913
Address
PO BOX 966, UKIAH, CA 95482

Signing Officer

Name
Stacy Strauss
Title
Principal
Phone
7074620913
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Board President
Formed
1999
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
14
Volunteers
4

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Marcy Kearney
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

Raw XML Appendix374 raw XML fields

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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATE A PUBLIC CHARTER SCHOOL SERVING GRADES TK TO 6 UTILIZING THE MONTESSOR PHILOSOPHY
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IRS990/Desc0FOLLOWING MONTESSORI PHILOSOPHY, CHILDREN ARE GROUPED BY DEVELOPMENTAL LEVELS RATHER THAN BY GRADE LEVELS, SO THERE MAY BE SOME OVERLAPPING OF AGES IN CLASSROOM ENVIRONMENTS. USUALLY A STUDENT REMAINS WITH THE SAME GUIDE, OR TEACHER, FOR APPROXIMATELY THREE YEARS, WHICH ALLOWS THE GUIDE TO LEARN THE STUDENT'S STRENGTHS, CHALLENGES, AND INTERESTS IN A MORE IN-DEPTH WAY. THE MULTI-AGE CLASSROOM ENVIRONMENTS PROVIDE THE OPPORTUNITY FOR STUDENTS TO WORK AT THEIR UNIQUE LEVELS OF CHALLENGE. MORE IMPORTANTLY, THEY OFFER THE CHANCE FOR STUDENTS TO MASTER SKILLS AND DEVELOP SELF-CONFIDENCE BY BECOMING TEACHERS AND LEADERS IN THEIR CLASSROOM COMMUNITY.
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IRS990/MissionDesc0UTILIZING THE MONTESSOR PHILOSOPHY WE WILL WORK AND LEARN WITH OUR CHILDREN, WITH OUR SCHOOL STAFF, WITH EACH OTHER, AND WITH THE COMMUNITY TO DEVELOP CONFIDENT, CREATIVE, FRUITFUL CITIZENS OF A WORLD MADE BETTER BY THEIR HAVING THE OPPORTUNITY TO FULLY DEVELOP.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMANTORY POLICY IS NOTED WITHIN THE SCHOOL'S APPROVED CHARTER PETITION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CALIFORNIA CHARTER SCHOOL THAT RECEIVES FINANCIAL AID OR ASSISTANCE FROM U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION AS WELL AS LOCAL PROPERTY TAXES PASSED-THROUGH FROM THE UKIAH UNIFIED SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FAMILIAR RELATIONSHIP EXISTS BETWEEN THREE OF THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY SCHOOL PRINCIPAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORM ANNUALLY (CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION FORM 700)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE FROM SCHOOL ADMINISTRATION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0580663
IRS990/TotalAssetsEOYAmt0594342
IRS990/TotalAssetsGrp/BOYAmt0580663
IRS990/TotalAssetsGrp/EOYAmt0594342
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0974010
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185338
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0772879
IRS990/TotalFunctionalExpensesGrp/TotalAmt0958217
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029712
IRS990/TotalLiabilitiesEOYAmt04761
IRS990/TotalLiabilitiesGrp/BOYAmt029712
IRS990/TotalLiabilitiesGrp/EOYAmt04761
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0550951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0589581
IRS990/TotalOtherCompensationAmt029843
IRS990/TotalProgramServiceExpensesAmt0772879
IRS990/TotalProgramServiceRevenueAmt020450
IRS990/TotalReportableCompFromOrgAmt063919
IRS990/TotalRevenueGrp/ExclusionAmt02387
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020450
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0996847
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0580663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0594342
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0241 FORD ROAD
IRS990/USAddress/CityNm0UKIAH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095482
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0TREEOFLIFESCHOOL.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STACY STRAUSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL
ReturnHeader/BusinessOfficerGrp/PhoneNum07074620913
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BEGINNING PROJECT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA TREE OF LIFE CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0BEGI
ReturnHeader/Filer/EIN0680455188
ReturnHeader/Filer/PhoneNum07074620913
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 966
ReturnHeader/Filer/USAddress/CityNm0UKIAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095482
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272956198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTY WHITE ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0348 OLIVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092103
ReturnHeader/PreparerPersonGrp/PhoneNum06192708222
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARCY KEARNEY
ReturnHeader/ReturnTs02022-05-16T13:38:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STACY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STRAUSS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.02$0.20$0.82$1.45$1.38$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.06$0.76$1.24$1.07$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$1.00$0.96$0.04
2021Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$1.00$0.96$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.03$0.55$0.92$1.01$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.02$0.64$1.00$0.94$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.04$0.57$0.91$0.88$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.03$0.54$0.93$0.95$0.02
2016Summary only. Only limited summary data is available for this year.$0.60$0.05$0.56$1.03$0.88$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$0.80$0.80$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$0.74$0.76$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.03$0.43$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.02$0.46$0.51
2011Summary only. Only limited summary data is available for this year.$0.39$0.01$0.38$0.53$0.46$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.31$0.41$0.44$0.03