Civic Intelligence

Crescent View West Public Charter Inc.

990 • Fiscal year 2019 • EIN 68-0610130

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 14, 2020

Organization Profilewww.cvwest.org

View Organization Page

177 Holston DrLancaster, CA 93535

(661) 272-1225

Siviq Scores

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

Liabilities / Assets

77th percentile

0.58x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

45th percentile

1.8%

Higher net margin than 45% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$402,048

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

9th percentile

-8.7%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

9.2%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$7,283,169

Down $694,879 (-8.7%) from 2018

Net Assets

Up

$3,070,832

Up $430,066 (+16%) from 2018

Liabilities

Down

$4,212,337

Down $1,124,945 (-21%) from 2018

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin45th percentile

Revenue

Up

$23,359,667

Up $1,963,783 (+9.2%) from 2018

Expenses

Up

$22,929,601

Up $2,514,149 (+12%) from 2018

Net Income

Down

$430,066

Down $550,366 (-56%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$30M$20M$10M$0Assets 2011: $2,197,339Liabilities 2011: $1,580,971Net Assets 2011: $616,3682011Assets 2012: $2,458,821Liabilities 2012: $1,833,670Net Assets 2012: $625,1512012Assets 2013: $2,770,319Liabilities 2013: $2,110,300Net Assets 2013: $660,0192013Assets 2014: $3,568,718Liabilities 2014: $2,992,744Net Assets 2014: $575,9742014Assets 2015: $1,939,671Liabilities 2015: $1,332,347Net Assets 2015: $607,3242015Assets 2016: $4,024,147Liabilities 2016: $3,022,668Net Assets 2016: $1,001,4792016Assets 2017: $7,567,786Liabilities 2017: $5,907,452Net Assets 2017: $1,660,3342017Assets 2018: $7,978,048Liabilities 2018: $5,337,282Net Assets 2018: $2,640,7662018Assets 2019: $7,283,169Liabilities 2019: $4,212,337Net Assets 2019: $3,070,8322019Assets 2020: $10,435,756Liabilities 2020: $5,904,670Net Assets 2020: $4,531,0862020Assets 2021: $12,681,981Liabilities 2021: $5,646,781Net Assets 2021: $7,035,2002021Assets 2022: $15,116,995Liabilities 2022: $6,483,491Net Assets 2022: $8,633,5042022Assets 2023: $21,666,757Liabilities 2023: $10,650,018Net Assets 2023: $11,016,7392023Assets 2024: $20,737,499Liabilities 2024: $8,094,874Net Assets 2024: $12,642,6252024

Highlighted filing

2019

Assets$7,283,169
Liabilities$4,212,337
Net Assets$3,070,832
Open 2019 Filing

Operations Trend

Revenue Growth65th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $2,412,9512011Expenses 2012: $2,401,5932012Expenses 2013: $2,554,2162013Revenue 2014: $3,375,663Expenses 2014: $3,459,708Net Income 2014: -$84,0452014Revenue 2015: $4,423,507Expenses 2015: $4,392,157Net Income 2015: $31,3502015Revenue 2016: $6,419,439Expenses 2016: $6,025,284Net Income 2016: $394,1552016Revenue 2017: $12,670,825Expenses 2017: $12,011,970Net Income 2017: $658,8552017Revenue 2018: $21,395,884Expenses 2018: $20,415,452Net Income 2018: $980,4322018Revenue 2019: $23,359,667Expenses 2019: $22,929,601Net Income 2019: $430,0662019Revenue 2020: $25,852,328Expenses 2020: $24,392,074Net Income 2020: $1,460,2542020Revenue 2021: $27,265,766Expenses 2021: $24,761,652Net Income 2021: $2,504,1142021Revenue 2022: $28,860,635Expenses 2022: $27,262,331Net Income 2022: $1,598,3042022Revenue 2023: $36,141,026Expenses 2023: $33,757,791Net Income 2023: $2,383,2352023Revenue 2024: $35,341,353Expenses 2024: $33,715,467Net Income 2024: $1,625,8862024

Highlighted filing

2019

Revenue$23,359,667
Expenses$22,929,601
Net Income$430,066
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 14, 2020
Return Version
2018v3.1
Gross Receipts
$23,359,667
Mission and Program Overview

Mission

The mission of cresent view west public charter, inc. Is to re-engage at-risk youth who have dropped out of traditional school, help them earn a high school diploma and job skills training, and provide postsecondary opportunities. Through its personailized learning model, cresent view west public charter, inc's goal is to help students successfully change their story and equip them to become strong, resilient and responsibile adults.

The mission of crescent view west public charter, inc. Is to re-engage at-risk youth who have dropped out of traditional school, help them earn a high school diploma and job skills training, and provide postsecondary opportunities. Through its personalized learning model, crescent view west public charter, inc.'s goal is to help students successfully change their story and equip them to become strong, resilient and responsible adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,971,080$5,027,796▲ $1,056,716
Land, Buildings, and Equipment, Net$1,232,586$1,261,452▲ $28,866
Cash and Non-Interest-Bearing Accounts$576,898$477,259▼ $99,639
Pledges and Grants Receivable$443,570$229,739▼ $213,831
Prepaid Expenses and Deferred Charges$237,150$202,438▼ $34,712
Accounts Receivable$1,450,019$17,740▼ $1,432,279
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$7,978,048$7,283,169▼ $694,879
Other Assets Total$66,745$66,745→ $0
Liabilities
Other Liabilities$116,742$2,480,452▲ $2,363,710
Accounts Payable and Accrued Expenses$5,220,540$1,731,885▼ $3,488,655
Total Liabilities$5,337,282$4,212,337▼ $1,124,945
Net Assets / Fund Balance
Unrestricted Net Assets$2,640,766$3,070,832▲ $430,066
Total Net Assets Fund Balance$2,640,766$3,070,832▲ $430,066
Total Liabilities and Net Assets / Fund Balance$7,978,048$7,283,169▼ $694,879

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$774,530$417,393$1,191,923
Equipment$294,165$158,525$452,690
Other Land Buildings$192,757-$192,757
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Johnny AlvaradoCEOPT$95,265$240,301$149,579
Jeriann LarimerProgram SpecialistFT$91,901$41,277$144,863
Andrew MitchellTeacherPT$137,182$7,330$144,512
Alice BarberichPrincipalPT$133,882$33,647$133,882
Ide TarangoPrincipalFT$126,673$5,400$132,073
Abigail PetropulosPrincipalPT$82,268$49,557$129,123
Timothy S BezzeridesTeacherPT$128,277-$128,277
Jeri VincentCFO/secretary-$61,120$63,297$94,767
Carol StanfordDirector-$2,500$19,800$22,300
Victoria HancockDirector-$1,350$19,800$21,150
Armando a LopezPresident-$1,800$13,500$15,300
Gary RennerSecretary-$1,800-$1,800
Arthur RenneyDirector-$1,800-$1,800

Board Members and Trustees

NameTitle
William ToomeyChief Academic Officer
Sarah LunaPrincipal
Patrick HillVP of Student Services

Highest Paid Contractors

ContractorServicesLocationCompensation
Scholastic Education ResourcesEducational Services177 HOLSTON DR, Lancaster, CA 93535$2,880,414
Sequoia Administrative ResourcesAdmin/fin Services177 HOLSTON DR, Lancaster, CA 93535$1,468,204
New Roads to Learning National FoundationNutritional Services43141 BUSINESS CENTER PKWY 106, Lancaster, CA 93535$421,819
Unified Protective Services IncSecurity ServicesPO Box 1557, Hawthorne, CA 90251$127,303
Cencal Mentoring AcademyEquip. Serv & Repair1187 N Willow Ave Ste 103 PMB145, Clovis, CA 93611$125,000
Revenue and Support

Revenue Composition

Contributions and Grants
$23,345,546
Program Service Revenue
$0
Investment Income
$14,121
Other Revenue
$0
All Other Contributions
$4,642,560
Change in Net Assets
$430,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,359,667
Total Revenue per Audited Statements
$23,359,667
Total Revenue per Form 990
$23,359,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,181,012
Other Expenses$9,748,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,431,707$126,638-$12,558,345
Fees for Services Other$814,966$1,384,889-$2,199,855
Occupancy$1,129,565--$1,129,565
Pension Plan Contributions$613,417--$613,417
Interest-$275,932-$275,932
Depreciation Depletion$201,526--$201,526
Insurance-$173,977-$173,977
Fees for Services Legal-$61,051-$61,051
Current Officers, Directors, Trustees, and Key Employees$9,250--$9,250
Fees for Services Accounting-$8,365-$8,365
Other Expenses$3,723$9,450-$3,723
Information Technology$3,601--$3,601
All Other Expenses-$2,691-$2,691
Total Functional Expenses$20,877,555$2,052,046$0$22,929,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,929,601
Total Expenses per Audited Statements$22,929,601
Total Expenses per Form 990$22,929,601
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
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
Note Payable$2,450,000
Accounts Payable - Related Entities$30,451
Rounding$1
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Crescent view west public charter, inc.'s sole member, education advancement corporation, has the power to appoint crescent view west public charter, inc.'s governing body, amend the articles and bylaws, and dissolve the organization.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Crescent view west public charter, inc.'s sole member, education advancement corporation, has the power to appoint crescent view west public charter, inc.'s governing body, amend the articles and bylaws, and dissolve the organization.”

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

“A copy of the form 990 was sent to each board member with a request for review and comment before filing. The form 990 is also reviewed and discussed by the board of directors again at the next quarterly board meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest policy was provided at a board meeting. The board regularly and consistently monitors this policy through quarterly reports from management.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The corporation's independent legal counsel undertook a thorough and detailed analysis of available data regarding organizations with comparable missions and budgets to obtain the most helpful comparable data possible. The review included a review of the charity navigator's ceo compensation study and the guidestar compensation report. Comparisons were based not only upon comparability of revenue and mission but also geographical proximity. The governing board, after being presented with the data and recommendations of counsel, deliberated and voted to approve the compensation.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The corporation's independent legal counsel undertook a thorough and detailed analysis of available data regarding organizations with comparable missions and budgets to obtain the most helpful comparable data possible. The review included a review of the charity navigator's ceo compensation study and the guidestar compensation report. Comparisons were based not only upon comparability of revenue and mission but also geographical proximity. The governing board, after being presented with the data and recommendations of counsel, deliberated and voted to approve the compensation.”

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

“A copy of the governing docs, policies, and financial statements are kept at the principal place of business.”

Filing and Contact Details

Filer

Filer Name
Crescent View West Public Charter Inc
EIN
68-0610130
Phone
6612721225
Address
177 HOLSTON DR, LANCASTER, CA 93535

Signing Officer

Name
Jeff Brown
Title
CEO
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeri Vincent
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
198

Preparer

Firm
Burkey Cox Evans & Bradford
Address
1058 W AVENUE M14, PALMDALE, CA 93551-1440
Preparer
Laura A Bradford CPA
Phone
6612672005
Supplemental Narrative

Additional Explanations

FULL LEGAL NAME AND DOING BUSINESS AS NAMES:

“CRESCENT VIEW WEST PUBLIC CHARTER, INC, which operate a school under the following business name: Crescent View West Public Charter.”

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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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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,283,169
Liabilities
$4,212,337
Net assets
$3,070,832
Revenue
$23,359,667
Expenses
$22,929,601
Net income
$430,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.7$8.09$12.6$35.3$33.7$1.63
2023Detailed filing. Detailed filing data is available for this year.$21.7$10.7$11.0$36.1$33.8$2.38
2022Detailed filing. Detailed filing data is available for this year.$15.1$6.48$8.63$28.9$27.3$1.60
2021Detailed filing. Detailed filing data is available for this year.$12.7$5.65$7.04$27.3$24.8$2.50
2020Detailed filing. Detailed filing data is available for this year.$10.4$5.90$4.53$25.9$24.4$1.46
2019Detailed filing. Detailed filing data is available for this year.$7.28$4.21$3.07$23.4$22.9$0.43
2018Detailed filing. Detailed filing data is available for this year.$7.98$5.34$2.64$21.4$20.4$0.98
2017Detailed filing. Detailed filing data is available for this year.$7.57$5.91$1.66$12.7$12.0$0.66
2016Detailed filing. Detailed filing data is available for this year.$4.02$3.02$1.00$6.42$6.03$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.94$1.33$0.61$4.42$4.39$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.57$2.99$0.58$3.38$3.46$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$2.11$0.66$2.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$1.83$0.63$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$1.58$0.62$2.41