Civic Intelligence

Crescent View South Inc

EIN 77-0643134 • 501(c)3 • Valencia, CA

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Profile

To implement personalized independent study lesson plans to facilitate student achievement.

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26650 The Old Road 212Valencia, CA 91381

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.44x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.28x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$268,544

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-1.8%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$31,544,075

Up $10,432,955 (+49%) from 2022

Liabilities

Up

$15,673,765

Up $5,679,379 (+57%) from 2022

Net Assets

Up

$15,870,310

Up $4,753,576 (+43%) from 2022

Operations
Liabilities / Revenue45th percentileNet Margin55th percentile

Revenue

Up

$56,333,496

Up $10,194,402 (+22%) from 2022

Expenses

Up

$51,579,920

Up $8,104,071 (+19%) from 2022

Net Income

Up

$4,753,576

Up $2,090,331 (+78%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $3,362,200Liabilities 2011: $2,757,987Net Assets 2011: $604,2132011Assets 2012: $4,396,607Liabilities 2012: $3,589,670Net Assets 2012: $806,9372012Assets 2013: $6,187,482Liabilities 2013: $5,387,012Net Assets 2013: $800,4702013Assets 2014: $10,389,898Liabilities 2014: $9,555,564Net Assets 2014: $834,3342014Assets 2015: $4,333,179Liabilities 2015: $3,382,284Net Assets 2015: $950,8952015Assets 2016: $8,765,278Liabilities 2016: $6,393,244Net Assets 2016: $2,372,0342016Assets 2017: $11,976,922Liabilities 2017: $8,418,613Net Assets 2017: $3,558,3092017Assets 2018: $14,748,168Liabilities 2018: $7,578,311Net Assets 2018: $7,169,8572018Assets 2019: $7,920,851Liabilities 2019: $5,485,505Net Assets 2019: $2,435,3462019Assets 2020: $13,945,146Liabilities 2020: $8,856,792Net Assets 2020: $5,088,3542020Assets 2021: $16,705,545Liabilities 2021: $8,252,056Net Assets 2021: $8,453,4892021Assets 2022: $21,111,120Liabilities 2022: $9,994,386Net Assets 2022: $11,116,7342022Assets 2023: $31,544,075Liabilities 2023: $15,673,765Net Assets 2023: $15,870,3102023

Highlighted filing

2023

Assets$31,544,075
Liabilities$15,673,765
Net Assets$15,870,310
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $4,479,187Expenses 2011: $4,289,102Net Income 2011: $190,0852011Revenue 2012: $4,915,930Expenses 2012: $4,712,961Net Income 2012: $202,9692012Revenue 2013: $5,728,534Expenses 2013: $5,735,001Net Income 2013: -$6,4672013Revenue 2014: $9,793,159Expenses 2014: $9,759,295Net Income 2014: $33,8642014Revenue 2015: $12,477,506Expenses 2015: $12,360,943Net Income 2015: $116,5632015Revenue 2016: $19,395,686Expenses 2016: $17,974,547Net Income 2016: $1,421,1392016Revenue 2017: $22,681,845Expenses 2017: $21,495,570Net Income 2017: $1,186,2752017Revenue 2018: $29,930,216Expenses 2018: $26,318,668Net Income 2018: $3,611,5482018Revenue 2019: $27,711,421Expenses 2019: $32,445,932Net Income 2019: -$4,734,5112019Revenue 2020: $34,842,332Expenses 2020: $32,189,324Net Income 2020: $2,653,0082020Revenue 2021: $37,191,194Expenses 2021: $33,826,059Net Income 2021: $3,365,1352021Revenue 2022: $46,139,094Expenses 2022: $43,475,849Net Income 2022: $2,663,2452022Revenue 2023: $56,333,496Expenses 2023: $51,579,920Net Income 2023: $4,753,5762023

Highlighted filing

2023

Revenue$56,333,496
Expenses$51,579,920
Net Income$4,753,576
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$31,544,075
Liabilities
$15,673,765
Net assets
$15,870,310
Revenue
$56,333,496
Expenses
$51,579,920
Net income
$4,753,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$31.5$15.7$15.9$56.3$51.6$4.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$9.99$11.1$46.1$43.5$2.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$8.25$8.45$37.2$33.8$3.37
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$8.86$5.09$34.8$32.2$2.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.92$5.49$2.44$27.7$32.4$4.73
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$7.58$7.17$29.9$26.3$3.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$8.42$3.56$22.7$21.5$1.19
2016Detailed filing. Detailed filing data is available for this year.$8.77$6.39$2.37$19.4$18.0$1.42
2015Detailed filing. Detailed filing data is available for this year.$4.33$3.38$0.95$12.5$12.4$0.12
2014Detailed filing. Detailed filing data is available for this year.$10.4$9.56$0.83$9.79$9.76$0.03
2013Summary only. Only limited summary data is available for this year.$6.19$5.39$0.80$5.73$5.74$0.01
2012Summary only. Only limited summary data is available for this year.$4.40$3.59$0.81$4.92$4.71$0.20
2011Summary only. Only limited summary data is available for this year.$3.36$2.76$0.60$4.48$4.29$0.19
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 15, 2021
Return Version
2019v5.0
Gross Receipts
$34,842,332
Mission and Program Overview

Mission

The mission of Crescent View South, 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 explore new opportunities and skills in the pursuit of becoming contributing members of society.

The mission of crescent view south, 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, crescent view south, inc.'s goal is to help students successfully change their story and equip them to become strong, resilient and responsibile adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,273,566$7,353,600▲ $6,080,034
Pledges and Grants Receivable$378,362$5,582,209▲ $5,203,847
Accounts Receivable$510,195$651,699▲ $141,504
Land, Buildings, and Equipment, Net$404,000$226,969▼ $177,031
Savings and Temporary Cash Investments$5,055,057$47,869▼ $5,007,188
Prepaid Expenses and Deferred Charges$264,671$47,800▼ $216,871
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$7,920,851$13,945,146▲ $6,024,295
Other Assets Total$35,000$35,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,485,380$5,821,311▲ $335,931
Unsecured Notes Loans Payable-$3,017,569-
Other Liabilities$125$17,912▲ $17,787
Total Liabilities$5,485,505$8,856,792▲ $3,371,287
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,435,346$5,088,354▲ $2,653,008
Total Net Assets Fund Balance$2,435,346$5,088,354▲ $2,653,008
Total Liabilities and Net Assets / Fund Balance$7,920,851$13,945,146▲ $6,024,295

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$178,886$486,812$665,698
Equipment$48,083$40,288$88,371
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rafael AguilarPrincipalFT$107,155$36,436$143,591
Gagendeep GillAsst PrincipalFT$102,009$30,831$132,840
David PetropulosPrincipalFT$116,453$5,799$122,252
Lindsay BoggsAsst PrincipalFT$101,871$17,022$118,893
Joel PresleyCoordinatorFT$97,089$16,979$114,068
Shellie HanesRegional VPPT$67,862$8,211$78,073
Caprice YoungNational Superintendent-$15,671$4,248$17,142
Jeri VincentCFOPT$11,985$1,372$14,108
Armando LopezDirector-$9,900$3,600$13,500
CHARLES SANT'AGATADirector-$10,350-$10,350
Jacqueline GiacomazziDirector-$10,350-$10,350
Julia KeitgesDirector-$10,350-$10,350
Jeff BrownCEOPT$7,536$1,396$8,958

Board Members and Trustees

NameTitle
William ToomeyChief Academic Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Llac Dba Scholastic Education ResourcesEducational Services177 HOLSTON DRIVE, Lancaster, CA 93535$3,945,472
Llac Dba Sequoia Administrative ResourcesAdministrative Services177 HOLSTON DRIVE, Lancaster, CA 93535$1,506,606
Westside Elementary School DistrictCharter Oversight19191 W ESCELSIOR, Five Points, CA 93624$389,245
Kit Carson Union Elementary School DistrictCharter Oversight9895 7TH ST, Hanford, CA 93230$360,421
Fast Credit UnionFacility Services312 W 7TH ST, Hanford, CA 93230$289,462
Revenue and Support

Revenue Composition

Contributions and Grants
$34,826,066
Program Service Revenue
$0
Investment Income
$16,266
Other Revenue
$0
All Other Contributions
$272,004
Change in Net Assets
$2,653,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,842,332
Total Revenue per Audited Statements
$34,842,332
Total Revenue per Form 990
$34,842,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,180,155
Other Expenses$13,009,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,608,609$39,948-$12,648,557
Other Employee Benefits$4,682,856$21,789-$4,704,645
Fees for Services Other$1,172,827$1,972,394-$3,145,221
Occupancy$1,309,176--$1,309,176
Payroll Taxes$1,105,496$9,349-$1,114,845
Pension Plan Contributions$622,347$5,263-$627,610
Depreciation Depletion$199,650--$199,650
Interest-$154,128-$154,128
Insurance-$127,148-$127,148
Fees for Services Legal-$111,416-$111,416
Fees for Services Lobbying-$93,687-$93,687
Current Officers, Directors, Trustees, and Key Employees-$84,498-$84,498
Fees for Services Accounting-$44,064-$44,064
All Other Expenses$10,298$506-$10,804
Other Expenses$6,964$39,600-$6,964
Total Functional Expenses$29,465,822$2,723,502$0$32,189,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$32,189,324
Total Expenses per Audited Statements$32,189,324
Total Expenses per Form 990$32,189,324
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
Yes
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 Payables$17,912
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 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 501(c)(3) 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 south, inc.'s sole member, education advancement corporation, has the power to appoint crescent view south, 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 south, inc.'s sole member, education advancement corporation, has the power to appoint crescent view south, 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 South Inc
EIN
77-0643134
Phone
6612721225
Address
26650 THE OLD ROAD 212, VALENCIA, CA 91381

Signing Officer

Name
Jeff Brown
Title
CEO
Signed
2021-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Brown
Formed
2004
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
348

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 ASNAMES:

“Crescent view south, inc., which operated/operates schools under the following business names: crescent view south public charter ii; ambassador phillip v. Sanchez ii public charter; and kings valley academy ii.”

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 for the year ended june 30, 2020.”

Raw XML AppendixShowing 400 of 742 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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