Civic Intelligence

Kessler School Inc.

990 • Fiscal year 2018 • EIN 75-2841524

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

1215 Turner AveDallas, TX 75208

(214) 942-2220

Siviq Scores

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

Liabilities / Assets

85th percentile

0.65x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.61x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

42nd percentile

0.4%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$115,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

13th percentile

-11%

Faster asset growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,774,374

Down $214,429 (-11%) from 2017

Net Assets

Up

$613,080

Up $7,900 (+1.3%) from 2017

Liabilities

Down

$1,161,294

Down $222,329 (-16%) from 2017

Revenue

Down

$1,892,618

Down $15,753 (-0.8%) from 2017

Expenses

Up

$1,884,718

Up $73,868 (+4.1%) from 2017

Net Income

Down

$7,900

Down $89,621 (-92%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $488,978Liabilities 2011: $244,574Net Assets 2011: $244,4042011Assets 2012: $418,677Liabilities 2012: $298,562Net Assets 2012: $120,1152012Assets 2013: $505,022Liabilities 2013: $382,167Net Assets 2013: $122,8552013Assets 2014: $701,971Liabilities 2014: $426,187Net Assets 2014: $275,7842014Assets 2015: $1,977,914Liabilities 2015: $1,537,259Net Assets 2015: $440,6552015Assets 2016: $1,999,632Liabilities 2016: $1,491,973Net Assets 2016: $507,6592016Assets 2017: $1,988,803Liabilities 2017: $1,383,623Net Assets 2017: $605,1802017Assets 2018: $1,774,374Liabilities 2018: $1,161,294Net Assets 2018: $613,0802018Assets 2019: $2,331,677Liabilities 2019: $1,684,354Net Assets 2019: $647,3232019Assets 2020: $2,309,986Liabilities 2020: $1,592,325Net Assets 2020: $717,6612020Assets 2021: $4,362,212Liabilities 2021: $3,333,332Net Assets 2021: $1,028,8802021Assets 2022: $7,604,265Liabilities 2022: $5,145,209Net Assets 2022: $2,459,0562022Assets 2023: $8,537,575Liabilities 2023: $5,686,783Net Assets 2023: $2,850,7922023Assets 2024: $9,061,395Liabilities 2024: $6,126,993Net Assets 2024: $2,934,4022024

Highlighted filing

2018

Assets$1,774,374
Liabilities$1,161,294
Net Assets$613,080

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,153,980Expenses 2011: $1,081,988Net Income 2011: $71,9922011Revenue 2012: $1,043,692Expenses 2012: $1,159,193Net Income 2012: -$115,5012012Revenue 2013: $1,068,536Expenses 2013: $1,071,799Net Income 2013: -$3,2632013Revenue 2014: $1,600,299Expenses 2014: $1,447,106Net Income 2014: $153,1932014Revenue 2015: $1,660,792Expenses 2015: $1,495,015Net Income 2015: $165,7772015Revenue 2016: $2,051,008Expenses 2016: $1,958,037Net Income 2016: $92,9712016Revenue 2017: $1,908,371Expenses 2017: $1,810,850Net Income 2017: $97,5212017Revenue 2018: $1,892,618Expenses 2018: $1,884,718Net Income 2018: $7,9002018Revenue 2019: $1,861,935Expenses 2019: $1,827,692Net Income 2019: $34,2432019Revenue 2020: $2,073,149Expenses 2020: $2,002,811Net Income 2020: $70,3382020Revenue 2021: $2,007,969Expenses 2021: $1,955,345Net Income 2021: $52,6242021Revenue 2022: $3,547,747Expenses 2022: $2,376,165Net Income 2022: $1,171,5822022Revenue 2023: $2,829,226Expenses 2023: $2,697,855Net Income 2023: $131,3712023Revenue 2024: $2,832,745Expenses 2024: $2,799,135Net Income 2024: $33,6102024

Highlighted filing

2018

Revenue$1,892,618
Expenses$1,884,718
Net Income$7,900
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.0
Gross Receipts
$1,892,618
Mission and Program Overview

Mission

Private PreK and Elementary Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$828,172$858,792▲ $30,620
Accounts Receivable$769,794$550,844▼ $218,950
Savings and Temporary Cash Investments$240,737$241,773▲ $1,036
Land, Buildings, and Equipment, Net$150,100$122,965▼ $27,135
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,988,803$1,774,374▼ $214,429
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$1,360,350$1,137,695▼ $222,655
Accounts Payable and Accrued Expenses$0$23,599▲ $23,599
Other Liabilities$23,273$0▼ $23,273
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,383,623$1,161,294▼ $222,329
Net Assets / Fund Balance
Unrestricted Net Assets$605,180$613,080▲ $7,900
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$605,180$613,080▲ $7,900
Total Liabilities and Net Assets / Fund Balance$1,988,803$1,774,374▼ $214,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$56,783$194,675$0
Land$0-$0
Equipment$15,260$14,800$0
Leasehold Improvements$50,922$11,167$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vanessa UllmannHead of SchoolFT$115,000$115,000

Board Members and Trustees

NameTitle
Cooper KochPresident
Cynthia JaggiVice-President
Brian BleekerDirector
Megan GriffinDirector
Mike CaseyDirector
Travis FosterDirector
Noel AvetonSecretary
Drexell OwusuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$175,470
Program Service Revenue
$1,716,112
Investment Income
$1,036
Other Revenue
$0
All Other Contributions
$175,470
Change in Net Assets
$7,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,360,435
Other Expenses$524,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$813,359$203,340$0$1,016,699
Other Employee Benefits$114,457$28,614$0$143,071
Current Officers, Directors, Trustees, and Key Employees$92,000$23,000$0$115,000
Occupancy$78,330$19,582$0$97,912
Payroll Taxes$68,532$17,133$0$85,665
Depreciation Depletion$26,634$6,659$0$33,293
Advertising$17,951$4,488$0$22,439
Insurance$13,782$3,446$0$17,228
Other Expenses$12,659$0$0$12,659
Information Technology$9,000$2,250$0$11,250
Total Functional Expenses$1,553,491$331,227$0$1,884,718
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

Copy provided to Executive Director and Board President for review.

Part VI, Section B, Line 15

| Name of the Person:, The process used to establish compensation of the person who served in:|, The year in which this process was last undertaken:| Vanessa Ullmann, Determined and approved by the Board of Trustees in conjunction with a review of market compensation for similar positions., 2016|

Part VI, Section C, Line 19

Governing documents, policies, and financial statements are disclosed upon request.

Filing and Contact Details

Filer

Filer Name
The Kessler School
EIN
75-2841524
In Care Of
% Cooper Koch
Phone
2149422220
Address
1215 Turner Ave, Dallas, TX 75208

Signing Officer

Name
Cooper Koch
Title
Board President
Phone
2149422220
Signed
2019-05-15

Organization Details

Principal Officer
Cooper Koch
Formed
1999
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
75
Raw XML AppendixShowing 400 of 529 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/Desc0The Kessler School creates a community of diverse learners that values individuality, cultivates a passion for learning, instills a respect for others, and promotes leadership and community service. The Kessler School provides PreK and elementary education for children ages 3 through 6th grade. The school operates 180 days through the school year and provides sessions during the summer.
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Private PreK and Elementary Education
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0605180
IRS990/NetAssetsOrFundBalancesEOYAmt0613080
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019582
IRS990/OccupancyGrp/ProgramServicesAmt078330
IRS990/OccupancyGrp/TotalAmt097912
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028614
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114457
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0143071
IRS990/OtherExpensesGrp/Desc0Instructional Expenses
IRS990/OtherExpensesGrp/Desc1Miscellaneous Exp
IRS990/OtherExpensesGrp/Desc2Contract Labor
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt122715
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0215928
IRS990/OtherExpensesGrp/ProgramServicesAmt190859
IRS990/OtherExpensesGrp/ProgramServicesAmt212659
IRS990/OtherExpensesGrp/TotalAmt0215928
IRS990/OtherExpensesGrp/TotalAmt1113574
IRS990/OtherExpensesGrp/TotalAmt212659
IRS990/OtherLiabilitiesGrp/BOYAmt023273
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0203340
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0813359
IRS990/OtherSalariesAndWagesGrp/TotalAmt01016699
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017133
IRS990/PayrollTaxesGrp/ProgramServicesAmt068532
IRS990/PayrollTaxesGrp/TotalAmt085665
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Cooper Koch
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01716112
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01716112
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0194334
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0832
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0545392
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01713205
IRS990/PYRevenuesLessExpensesAmt097520
IRS990/PYSalariesCompEmpBnftPaidAmt01265459
IRS990/PYTotalExpensesAmt01810851
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01908371
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07900
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ReservesMaintainedAmt00
IRS990/RevenueAmt01716112
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0240737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0241773
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt015260

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.06$6.13$2.93$2.83$2.80$0.03
2023Detailed filing. Detailed filing data is available for this year.$8.54$5.69$2.85$2.83$2.70$0.13
2022Detailed filing. Detailed filing data is available for this year.$7.60$5.15$2.46$3.55$2.38$1.17
2021Detailed filing. Detailed filing data is available for this year.$4.36$3.33$1.03$2.01$1.96$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.31$1.59$0.72$2.07$2.00$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.33$1.68$0.65$1.86$1.83$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.77$1.16$0.61$1.89$1.88$0.01
2017Summary only. Only limited summary data is available for this year.$1.99$1.38$0.61$1.91$1.81$0.10
2016Summary only. Only limited summary data is available for this year.$2.00$1.49$0.51$2.05$1.96$0.09
2015Summary only. Only limited summary data is available for this year.$1.98$1.54$0.44$1.66$1.50$0.17
2014Summary only. Only limited summary data is available for this year.$0.70$0.43$0.28$1.60$1.45$0.15
2013Summary only. Only limited summary data is available for this year.$0.51$0.38$0.12$1.07$1.07$0.00
2012Summary only. Only limited summary data is available for this year.$0.42$0.30$0.12$1.04$1.16$0.12
2011Summary only. Only limited summary data is available for this year.$0.49$0.24$0.24$1.15$1.08$0.07