Civic Intelligence

Juan Bautista De Anza Charter School

990 • Fiscal year 2014 • EIN 80-0229641

Jul 01, 2013 to Jun 30, 2014 • Filed on May 05, 2015

Organization Profilewww.jbdaonlinecharterschool.net
PO Box 60792004

(760) 759-1200

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.07x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$93,700

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

1st percentile

-87%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

40th percentile

0.1%

Faster revenue growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$88,444

Down $610,561 (-87%) from 2013

Net Assets

Up

$48,288

Up $37,492 (+347%) from 2013

Liabilities

Down

$40,156

Down $648,053 (-94%) from 2013

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin59th percentile

Revenue

$565,063

No earlier filing loaded for comparison.

Expenses

Down

$527,571

Down $179,038 (-25%) from 2013

Net Income

$37,492

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$800K$600K$400K$200K$0-$200KAssets 2010: $427,806Liabilities 2010: $430,222Net Assets 2010: -$2,4162010Assets 2011: $582,269Liabilities 2011: $614,598Net Assets 2011: -$32,3292011Assets 2012: $476,417Liabilities 2012: $474,219Net Assets 2012: $2,1982012Assets 2013: $699,005Liabilities 2013: $688,209Net Assets 2013: $10,7962013Assets 2014: $88,444Liabilities 2014: $40,156Net Assets 2014: $48,2882014Assets 2015: $177,574Liabilities 2015: $71,378Net Assets 2015: $106,1962015Assets 2016: $159,496Liabilities 2016: $62,235Net Assets 2016: $97,2612016Assets 2017: $166,301Liabilities 2017: $38,770Net Assets 2017: $127,5312017

Highlighted filing

2014

Assets$88,444
Liabilities$40,156
Net Assets$48,288
Open 2014 Filing

Operations Trend

Revenue Growth40th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $925,393Expenses 2010: $899,656Net Income 2010: $25,7372010Revenue 2011: $562,821Expenses 2011: $592,734Net Income 2011: -$29,9132011Expenses 2012: $574,5742012Expenses 2013: $706,6092013Revenue 2014: $565,063Expenses 2014: $527,571Net Income 2014: $37,4922014Revenue 2015: $669,305Expenses 2015: $611,397Net Income 2015: $57,9082015Revenue 2016: $741,619Expenses 2016: $749,433Net Income 2016: -$7,8142016Revenue 2017: $689,084Expenses 2017: $658,814Net Income 2017: $30,2702017

Highlighted filing

2014

Revenue$565,063
Expenses$527,571
Net Income$37,492
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 5, 2015
Return Version
2013v4.0
Gross Receipts
$565,063
Mission and Program Overview

Mission

To provide alternative learning pathways, while maintaining the highest academic standards for all students.

The organization is a public charter school serving students, grades k-12, in san diego, california and surrounding counties. The charter is a fully authorized educational program that allows students to go to school online and graduate with a high school diploma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$112,180$0▼ $112,180
Accounts Receivable$392,827$52,161▼ $340,666
Cash and Non-Interest-Bearing Accounts$91,378$22,809▼ $68,569
Savings and Temporary Cash Investments$93,492$6,319▼ $87,173
Land, Buildings, and Equipment, Net$7,728$5,755▼ $1,973
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$699,005$88,444▼ $610,561
Other Assets Total$1,400$1,400→ $0
Liabilities
Accounts Payable and Accrued Expenses$688,209$40,156▼ $648,053
Total Liabilities$688,209$40,156▼ $648,053
Net Assets / Fund Balance
Unrestricted Net Assets$10,796$34,422▲ $23,626
Temporarily Rstr Net Assets-$13,866-
Total Net Assets Fund Balance$10,796$48,288▲ $37,492
Total Liabilities and Net Assets / Fund Balance$699,005$88,444▼ $610,561

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,755$4,110$9,865
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Sandra ThorpeExec. DirectorFT$93,700$93,700

Board Members and Trustees

NameTitle
Linda HaddockPresident & CEO
Todd EngstrandCFO
Roger AnthonyClerk
Marjorie SchuesslerMember
Tiffany SampsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$409,013
Program Service Revenue
$155,000
Investment Income
$379
Other Revenue
$671
Change in Net Assets
$37,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$565,063
Total Revenue per Audited Statements
$565,063
Total Revenue per Form 990
$565,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,811
Salaries, Compensation, and Employee Benefits$232,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$96,120$78,642-$174,762
Other Salaries and Wages$104,832$15,820-$120,652
Current Officers, Directors, Trustees, and Key Employees$93,700--$93,700
Occupancy$32,479$23,222-$55,701
Payroll Taxes$16,693$1,715-$18,408
Insurance-$18,250-$18,250
Fees for Services Accounting$10,978--$10,978
Office Expenses$7,360$1,840-$9,200
Information Technology$5,439--$5,439
Fees for Services Legal-$4,645-$4,645
Other Expenses$2,655$3,631-$3,631
Travel$3,319--$3,319
Depreciation Depletion-$1,973-$1,973
Advertising$1,161--$1,161
Total Functional Expenses$374,736$152,835$0$527,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$527,571
Total Expenses per Audited Statements$527,571
Total Expenses per Form 990$527,571
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Smoketree Arabian RanchExec Directoruse of horsesNo$6,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Board CFO, Todd Engstrand is related to the charter Executive Director, Dr. Sandra Thorpe.”

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

“A draft copy of the 990 is forwarded to the Director for approval before filing. The Director distributes it to the Board.”

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

“The Board is responsible for determining the appropriate compensation for all managment and key employees.”

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

“The School's tax returns, audited financial statements, and governing documents are available for public inspection upon request.”

Filing and Contact Details

Filer

EIN
80-0229641
Phone
7607591200

Signing Officer

Name
Dr Sandra Thorpe
Title
Executive Director
Signed
2015-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Sandra Thorpe
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
6

Preparer

Preparer
Christy White CPA
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.”

Raw XML AppendixShowing 400 of 422 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/PYOtherRevenueAmt010007
IRS990/PYProgramServiceRevenueAmt0229566
IRS990/PYRevenuesLessExpensesAmt08598
IRS990/PYSalariesCompEmpBnftPaidAmt0295913
IRS990/PYTotalExpensesAmt0706609
IRS990/PYTotalRevenueAmt0715207
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt037492
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0564013
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt093492
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06319
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0527571
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05755
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04110
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09865
IRS990ScheduleD/RevenueSubtotalAmt0565063
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05755
IRS990ScheduleD/TotalExpensesPerForm990Amt0527571
IRS990ScheduleD/TotalRevenuePerForm990Amt0565063
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0565063
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0527571
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF SAN DIEGO, CALIFORNIA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization did not make efforts to publicize its nondiscriminatory policy because it has a nondiscriminatory policy established with california education code through its charter agreement.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Smoketree Arabian Ranch
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXEC DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0use of horses
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The School uses horses from Smoketree Arabian Ranch for part of its educational program. Smoketree Arabian Ranch is owned by Dr. Sandra Thorpe, who is also the School's Director. In the 2013 calendar year, the school issued a 1099-MISC in the amount of $6,000 to Dr. Sandra Thorpe for use of the Ranch.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board CFO, Todd Engstrand is related to the charter Executive Director, Dr. Sandra Thorpe.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft copy of the 990 is forwarded to the Director for approval before filing. The Director distributes it to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board is responsible for determining the appropriate compensation for all managment and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The School's tax returns, audited financial statements, and governing documents are available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013866
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0699005
IRS990/TotalAssetsEOYAmt088444
IRS990/TotalAssetsGrp/BOYAmt0699005
IRS990/TotalAssetsGrp/EOYAmt088444
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0409013
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0152835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0374736
IRS990/TotalFunctionalExpensesGrp/TotalAmt0527571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0688209
IRS990/TotalLiabilitiesEOYAmt040156
IRS990/TotalLiabilitiesGrp/BOYAmt0688209
IRS990/TotalLiabilitiesGrp/EOYAmt040156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010796
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt048288
IRS990/TotalProgramServiceExpensesAmt0374736
IRS990/TotalProgramServiceRevenueAmt0155000
IRS990/TotalReportableCompFromOrgAmt093700
IRS990/TotalRevenueGrp/ExclusionAmt0379
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0155671
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565063
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0699005
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt088444
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt03319
IRS990/TravelGrp/TotalAmt03319
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt010796
IRS990/UnrestrictedNetAssetsGrp/EOYAmt034422
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101030 La Bonita Drive
IRS990/USAddress/City0San Marcos
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode092078
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.jbdaonlinecharterschool.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dr Sandra Thorpe

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$88,444
Liabilities
$40,156
Net assets
$48,288
Revenue
$565,063
Expenses
$527,571
Net income
$37,492
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.39$1.28$6.89$6.59$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.62$0.97$7.42$7.49$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.78$0.71$1.06$6.69$6.11$0.58
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.40$0.48$5.65$5.28$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$6.88$0.11$7.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$4.74$0.02$5.75
2011Summary only. Only limited summary data is available for this year.$5.82$6.15$0.32$5.63$5.93$0.30
2010Summary only. Only limited summary data is available for this year.$4.28$4.30$0.02$9.25$9.00$0.26