Civic Intelligence

Crescent View South Inc.

990 • Fiscal year 2018 • EIN 77-0643134

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

Organization Profilewww.cvsouth2.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

72nd percentile

0.51x

Higher debt load relative to assets than 72% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.25x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$347,384

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

88th percentile

23%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

32%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$14,748,168

Up $2,771,246 (+23%) from 2017

Net Assets

Up

$7,169,857

Up $3,611,548 (+101%) from 2017

Liabilities

Down

$7,578,311

Down $840,302 (-10.0%) from 2017

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin69th percentile

Revenue

Up

$29,930,216

Up $7,248,371 (+32%) from 2017

Expenses

Up

$26,318,668

Up $4,823,098 (+22%) from 2017

Net Income

Up

$3,611,548

Up $2,425,273 (+204%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$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

2018

Assets$14,748,168
Liabilities$7,578,311
Net Assets$7,169,857
Open 2018 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$29,930,216
Expenses$26,318,668
Net Income$3,611,548
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.2
Gross Receipts
$29,930,216
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 ENGAGE STUDENTS IN LEARNING, WHO ARE NO LONGER ENROLLED IN A TRADITIONAL CLASSROOM PROGRAM OR WHO PREFER A PERSONALIZED LEARNING EDUCATION. CRESCENT VIEW SOUTH, INC.'S GOAL IS TO SUCCESSFULLY PREPARE STUDENTS FOR WORK OR COLLEGE READINESS THROUGH its INTEGRATED PERSONALIZED PROGRAM OF JOB READINESS COURSEWORK.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,548,542$10,186,546▲ $5,638,004
Savings and Temporary Cash Investments$4,284,970$2,807,568▼ $1,477,402
Accounts Receivable$1,266,218$1,287,304▲ $21,086
Pledges and Grants Receivable$375,558$0▼ $375,558
Land, Buildings, and Equipment, Net$653,348$360,775▼ $292,573
Prepaid Expenses and Deferred Charges$833,286$70,975▼ $762,311
Other Notes and Loans Receivable, Net$5,000$0▼ $5,000
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$11,976,922$14,748,168▲ $2,771,246
Other Assets Total$10,000$35,000▲ $25,000
Liabilities
Accounts Payable and Accrued Expenses$7,858,436$7,334,790▼ $523,646
Other Liabilities$357,677$243,521▼ $114,156
Deferred Revenue$202,500--
Total Liabilities$8,418,613$7,578,311▼ $840,302
Net Assets / Fund Balance
Unrestricted Net Assets$3,558,309$7,169,857▲ $3,611,548
Total Net Assets Fund Balance$3,558,309$7,169,857▲ $3,611,548
Total Liabilities and Net Assets / Fund Balance$11,976,922$14,748,168▲ $2,771,246

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$263,103$368,887$631,990
Equipment$60,796$85,239$146,035
Other Land Buildings$36,876-$36,876
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David PetropulosPrincipalFT$116,778$36,367$153,054
Rafael AguilarPrincipalFT$139,681-$139,681
Gagendeep GillAsst. PrincipalFT$109,241-$109,241
Jeri VincentCFO/secretary--$76,788$76,788
Johnny AlvaradoCEOFT$61,692$7,658$69,441
Armando LopezDirector-$8,550$1,800$10,350
CHARLES SANT'AGATADirector-$8,550-$8,550
Jacqueline GiacomazziDirector-$8,550-$8,550
Julia KeitgesDirector-$5,850-$5,850

Board Members and Trustees

NameTitle
Stephen J GockeCEO
Patrick HillCFO/Secretary
William ToomeyExec Vice Pres./CAO

Highest Paid Contractors

ContractorServicesLocationCompensation
Scholastic Education ResourcesEducational Services177 HOLSTON DR, Lancaster, CA 93535$2,069,177
Sequoia Administrative ResourcesAdmin/fin./hr Serv177 HOLSTON DR, Lancaster, CA 93535$1,149,546
Opsec Specialized ProtectionSecurity Services44262 N DIVISION SUITE A, Lancaster, CA 93535$323,575
Choice Educational Services INCEducational Services42225 10TH ST W STE D, Lancaster, CA 93534$267,500
Cencal Mentoring AcademyEducational Services1187 N Willow Ave Ste 103 PMB 14, Clovis, CA 93611$200,000
Revenue and Support

Revenue Composition

Contributions and Grants
$29,846,545
Program Service Revenue
$0
Investment Income
$83,671
Other Revenue
$0
All Other Contributions
$2,529,995
Change in Net Assets
$3,611,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,930,216
Total Revenue per Audited Statements
$29,930,216
Total Revenue per Form 990
$29,930,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,708,847
Other Expenses$11,609,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,981,082$195,698-$14,176,780
Fees for Services Other$1,093,514$1,771,680-$2,865,194
Occupancy$981,213--$981,213
Pension Plan Contributions$438,601--$438,601
Interest-$261,619-$261,619
Depreciation Depletion$207,130--$207,130
Insurance-$145,841-$145,841
Fees for Services Legal-$112,776-$112,776
Current Officers, Directors, Trustees, and Key Employees$93,466--$93,466
Fees for Services Accounting-$86,700-$86,700
Other Expenses$2,187,812$64,800-$64,800
All Other Expenses$18,541--$18,541
Information Technology$16,854--$16,854
Conferences and Meetings-$125-$125
Office Expenses$65--$65
Total Functional Expenses$23,428,754$2,889,914$0$26,318,668

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$26,318,668
Total Expenses per Audited Statements$26,318,668
Total Expenses per Form 990$26,318,668
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
Accounts Payable - Related Entities$243,521
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 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
177 HOLSTON DR, LANCASTER, CA 93535

Signing Officer

Name
Jeri Vincent
Title
CFO
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeri Vincent
Formed
2004
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
340

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 SOUTH, INC., which operated/operates schools under the follow business names: Crescent View South Public Charter (closed June 30, 2018); Crescent View South Public Charter II; Ambassador Phillip V. Sanchez Public Charter (closed June 30, 2018); Ambassador Phillip V. Sanchez II Public Charter School; Kings Valley Academy (closed June 30, 2018); and, Kings Valley Academy II.”

Raw XML AppendixShowing 400 of 750 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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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,748,168
Liabilities
$7,578,311
Net assets
$7,169,857
Revenue
$29,930,216
Expenses
$26,318,668
Net income
$3,611,548
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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $25M-$50M nonprofits