Civic Intelligence

Crescent View West Public Charter Inc.

990 • Fiscal year 2021 • EIN 68-0610130

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

26650 The Old Road 212Valencia, CA 91381

(661) 272-1225

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$12,681,981

Flat from 2021

Net Assets

Flat

$7,035,200

Flat from 2021

Liabilities

Flat

$5,646,781

Flat from 2021

Revenue And Expenses

Revenue

Flat

$27,265,766

Flat from 2021

Expenses

Flat

$24,761,652

Flat from 2021

Net Income

Flat

$2,504,114

Flat from 2021

Historical Trend

Balance Sheet Trend

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 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

2021

Assets$12,681,981
Liabilities$5,646,781
Net Assets$7,035,200

Operations Trend

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 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

2021

Revenue$27,265,766
Expenses$24,761,652
Net Income$2,504,114
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$27,265,766
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 provide a student-centered, high-quality education for all learners through a safe, supportive, trauma-informed community where students are encouraged to self-advocate, take control of their education, and develop the skills necessary to thrive in the workplace and post-secondary opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$4,987,932-
Pledges and Grants Receivable$4,712,880$3,222,762▼ $1,490,118
Cash and Non-Interest-Bearing Accounts$2,875,510$3,185,985▲ $310,475
Land, Buildings, and Equipment, Net$1,218,261$944,161▼ $274,100
Prepaid Expenses and Deferred Charges$8,000$93,993▲ $85,993
Accounts Receivable$1,548,560$21,605▼ $1,526,955
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$10,435,756$12,681,981▲ $2,246,225
Other Assets Total$72,545$225,543▲ $152,998
Liabilities
Accounts Payable and Accrued Expenses$3,600,014$3,338,453▼ $261,561
Unsecured Notes Loans Payable$2,276,562$2,302,321▲ $25,759
Other Liabilities$28,094$6,007▼ $22,087
Total Liabilities$5,904,670$5,646,781▼ $257,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,531,086$6,080,196▲ $1,549,110
Net Assets With Donor Restrictions-$955,004-
Total Net Assets Fund Balance$4,531,086$7,035,200▲ $2,504,114
Total Liabilities and Net Assets / Fund Balance$10,435,756$12,681,981▲ $2,246,225

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$813,506$725,569$1,539,075
Equipment$130,655$389,400$520,055
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah LunaPrincipalFT$106,434$58,880$177,104
Jeriann LarimerProgram SpecialistFT$128,926$20,305$149,231
Ide TarangoPrincipalFT$127,363$18,849$146,212
Gary SimmonsTeacherFT$104,968$29,357$134,325
Andrew MitchellTeacherFT$97,604$35,388$132,992
Shellie HanesArea SuperintendentPT$52,981$28,142$81,123
Jeri VincentCFO-$18,034$18,225$26,103
Jeff BrownCEO-$15,876$5,902$21,778
Caprice YoungNational Superintendent-$13,647$7,602$19,615
Carol StanfordDirector-$3,600$15,750$19,350
Victoria HancockDirector-$3,150$12,600$15,750
Arthur RenneyDirector-$3,600$8,100$11,700
Gary RennerDirector-$3,600-$3,600

Highest Paid Contractors

ContractorServicesLocationCompensation
Llac Dba Scholastic Education ResourcesEducational Services177 HOLSTON DR, Lancaster, CA 93535$2,856,090
Llac Dba Sequoia Administrative ResourcesAdministrative Services177 HOLSTON DRIVE, Lancaster, CA 93535$1,321,763
Fresno County Superintendent Of SchoolsOversight & Training2280 N VALENTINE AVE, Fresno, CA 93722$255,764
Unified Protective Services INCSecurity ServicesPO BOX 1557, Hawthorne, CA 90251$196,024
Time Warner CableInternet60 COLUMBUS CIRCLE, New York, NY 10023$113,167
Revenue and Support

Revenue Composition

Contributions and Grants
$27,254,218
Program Service Revenue
$0
Investment Income
$11,548
Other Revenue
$0
All Other Contributions
$84,537
Change in Net Assets
$2,504,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,265,766
Total Revenue per Audited Statements
$27,265,766
Total Revenue per Form 990
$27,265,766
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,520,257
Other Expenses$8,241,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,658,628$142,067-$12,800,695
Other Employee Benefits$2,650,036$46,044-$2,696,080
Fees for Services Management-$1,315,482-$1,315,482
Occupancy$1,255,247--$1,255,247
Payroll Taxes$944,692$13,509-$958,201
Fees for Services Other$101,051$238,843-$339,894
Depreciation Depletion$274,100--$274,100
Insurance-$222,429-$222,429
Current Officers, Directors, Trustees, and Key Employees-$65,281-$65,281
Interest$22,766--$22,766
Fees for Services Accounting-$17,364-$17,364
Other Expenses$270,792$15,771-$15,771
Fees for Services Legal-$14,060-$14,060
Advertising-$6,161-$6,161
Total Functional Expenses$22,663,260$2,098,392$0$24,761,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$24,761,652
Total Expenses per Audited Statements$24,761,652
Total Expenses per Form 990$24,761,652
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
Related Party Payable$6,007
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 6: Explanation of Classes of Members or Shareholder

Educational advancement corporation is the sole statutory member of the nonprofit corporation, educational advancement corporation is a 501c3 nonprofit public benefit corporation that does not have a material financial interest in the organization. As the sole member, educational advancement corporation is responsible for identifying and nominating board members who believe in the mission and educational model, ensuring efficiency, curriculum consistincy of educational and job training programs.

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 filed form 990 is then reviewed and considered by the board of directors at the next 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 semi-annual 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
26650 THE OLD ROAD 212, VALENCIA, CA 91381

Signing Officer

Name
Jeri Vincent
Title
CFO
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeri Vincent
Formed
2005
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
178

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Aubrey W Mann
Phone
6194476700
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.

Financial Statement Notes

Part X : FIN48 Footnote

The company follows provisions of uncertain tax positions as addressed in asc 958. The school recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0AREA SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt3CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt5PRINCIPAL
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt8NATIONAL SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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IRS990/FormationYr02005
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IRS990/InterestGrp/TotalAmt022766
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CRESCENT VIEW WEST PUBLIC CHARTER, INC. IS TO PROVIDE A STUDENT-CENTERED, HIGH-QUALITY EDUCATION FOR ALL LEARNERS THROUGH A SAFE, SUPPORTIVE, TRAUMA-INFORMED COMMUNITY WHERE STUDENTS ARE ENCOURAGED TO SELF-ADVOCATE, TAKE CONTROL OF THEIR EDUCATION, AND DEVELOP THE SKILLS NECESSARY TO THRIVE IN THE WORKPLACE AND POST-SECONDARY OPPORTUNITIES.
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IRS990/NetAssetsOrFundBalancesEOYAmt07035200
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04531086
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06080196
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IRS990/OccupancyGrp/ProgramServicesAmt01255247
IRS990/OccupancyGrp/TotalAmt01255247
IRS990/OfficeExpensesGrp/TotalAmt00
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt072545
IRS990/OtherAssetsTotalGrp/EOYAmt0225543
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt046044
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02650036
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02696080
IRS990/OtherExpensesGrp/Desc0OTHER INSTRUCTION
IRS990/OtherExpensesGrp/Desc1NONCAPITALIZED EQUIPMENT
IRS990/OtherExpensesGrp/Desc2BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc3OTHER ADMINISTRATIVE COSTS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1245
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215771
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IRS990/OtherExpensesGrp/ProgramServicesAmt1769860
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IRS990/OtherExpensesGrp/TotalAmt1770996
IRS990/OtherExpensesGrp/TotalAmt2271037
IRS990/OtherExpensesGrp/TotalAmt315771
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013509
IRS990/PayrollTaxesGrp/ProgramServicesAmt0944692
IRS990/PayrollTaxesGrp/TotalAmt0958201
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrincipalOfficerNm0JERI VINCENT
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt025842520
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09808
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt09226196
IRS990/PYRevenuesLessExpensesAmt01460254
IRS990/PYSalariesCompEmpBnftPaidAmt015165878
IRS990/PYTotalExpensesAmt024392074
IRS990/PYTotalRevenueAmt025852328
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0130655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0389400
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0520055
IRS990ScheduleD/ExpensesSubtotalAmt024761652
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0813506
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0725569
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01539075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06007
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt027265766
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0944161
IRS990ScheduleD/TotalExpensesPerForm990Amt024761652
IRS990ScheduleD/TotalLiabilityAmt06007
IRS990ScheduleD/TotalRevenuePerForm990Amt027265766
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt027265766
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt024761652
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false

Document Assets

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Filings

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
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