Civic Intelligence

Preclarus Mastery Academy

990 • Fiscal year 2015 • EIN 80-0299419

Jul 01, 2014 to Jun 30, 2015 • Filed on May 19, 2016

Organization ProfileWWW.PRECLARUS.ORG
620 North Grand BoulevardSt Louis, MO 63103

(314) 454-0815

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$636,977

Down $102,385 (-14%) from 2014

Net Assets

Down

$568,262

Down $87,374 (-13%) from 2014

Liabilities

Down

$68,715

Down $15,011 (-18%) from 2014

Revenue And Expenses

Revenue

Down

$2,109,870

Down $71,332 (-3.3%) from 2014

Expenses

Up

$2,197,244

Up $215,935 (+11%) from 2014

Net Income

Down

-$87,374

Down $287,267 (-144%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $564,942Liabilities 2013: $109,199Net Assets 2013: $455,7432013Assets 2014: $739,362Liabilities 2014: $83,726Net Assets 2014: $655,6362014Assets 2015: $636,977Liabilities 2015: $68,715Net Assets 2015: $568,2622015Assets 2016: $259,880Liabilities 2016: $70,929Net Assets 2016: $188,9512016Assets 2017: $262,444Liabilities 2017: $73,821Net Assets 2017: $188,6232017Assets 2018: $239,184Liabilities 2018: $126,608Net Assets 2018: $112,5762018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$636,977
Liabilities$68,715
Net Assets$568,262
Open 2015 Filing

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,650,5342013Revenue 2014: $2,181,202Expenses 2014: $1,981,309Net Income 2014: $199,8932014Revenue 2015: $2,109,870Expenses 2015: $2,197,244Net Income 2015: -$87,3742015Revenue 2016: $1,712,091Expenses 2016: $2,091,402Net Income 2016: -$379,3112016Revenue 2017: $2,428,751Expenses 2017: $2,429,079Net Income 2017: -$3282017Revenue 2018: $2,060,188Expenses 2018: $2,136,235Net Income 2018: -$76,0472018Revenue 2019: $0Expenses 2019: $1,122Net Income 2019: -$1,1222019

Highlighted filing

2015

Revenue$2,109,870
Expenses$2,197,244
Net Income-$87,374
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 19, 2016
Return Version
2014v6.0
Gross Receipts
$2,109,870
Mission and Program Overview

Mission

To fully equip our students with the academic, social, leadership and character qualities needed to enter into AND graduate from top universities.

See schedule oto fully equip our students with the academic, social, leadership and character qualities needed to enter into and graduate from top universities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$622,617$533,788▼ $88,829
Prepaid Expenses and Deferred Charges$33,650$43,997▲ $10,347
Land, Buildings, and Equipment, Net$54,666$40,688▼ $13,978
Accounts Receivable$28,429$18,504▼ $9,925
Total Assets$739,362$636,977▼ $102,385
Liabilities
Accounts Payable and Accrued Expenses$83,726$68,715▼ $15,011
Total Liabilities$83,726$68,715▼ $15,011
Net Assets / Fund Balance
Unrestricted Net Assets$655,636$568,262▼ $87,374
Total Net Assets Fund Balance$655,636$568,262▼ $87,374
Total Liabilities and Net Assets / Fund Balance$739,362$636,977▼ $102,385

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,644$85,216-
Equipment$16,044$107,476-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine FlippingDirector of FinanceFT$78,275$22,530$100,805

Board Members and Trustees

NameTitle
Lisa ClancyPresident
Amanda GoldsmithDirector
Vontriece McdowellDirector
Dr Tonya HarrisHead of School
Alisha HillSecretary
Tabbatha SipesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,109,870
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$219,005
Change in Net Assets
$-87,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,109,870
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,109,870
Total Revenue per Form 990
$2,109,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,159,117
Other Expenses$1,038,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$609,171$179,616-$788,787
Other Employee Benefits$231,554$60,501-$292,055
Fees for Services Other$210,878$77,478-$288,356
Occupancy$225,355$18,457-$243,812
Current Officers, Directors, Trustees, and Key Employees$78,275--$78,275
Depreciation Depletion$37,573$3,077-$40,650
Other Expenses$29,220$8,728-$37,948
Insurance$16,272$4,860-$21,132
All Other Expenses$14,397$1,986-$16,383
Information Technology$6,966$2,081-$9,047
Fees for Services Legal-$7,561-$7,561
Advertising$4,425--$4,425
Travel$42--$42
Total Functional Expenses$1,832,899$364,345$0$2,197,244

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,197,244
Total Expenses per Audited Statements$2,197,244
Total Expenses per Form 990$2,197,244
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Finance committee reviews the 990, asks questions, and makes/requests any necessary changes. Once the finance committee approves the 990, the board reviews the 990, asks questions, and makes/requests any necessary changes. Once the board approves the 990, the 990 is filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“Whenever a perceived conflict of interest arose, discussion ensued regarding whether it was a possible conflict of interest. If it wasn't a conflict of interest, it was deemed a non-conflict and the board continued according to its normal decision-making process. If there was a conflict of interest, then the person with whom the conflict existed would be asked to leave the room during the board discussion and voting. The officers also signed a conflict of interest statement.”

Form 990, Part VI, Section B, Line 15

“Board reviews all contracts and compensation agreements”

Form 990, Part VI, Section C, Line 19

“Form 990 available upon request”

Filing and Contact Details

Filer

Filer Name
Preclarus Mastery Academy
EIN
80-0299419
Phone
3144540815
Address
620 NORTH GRAND BOULEVARD, ST LOUIS, MO 63103

Signing Officer

Name
Lisa Clancy
Title
President
Phone
3144540815
Signed
2016-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Flipping
Formed
2008
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
46
Volunteers
0

Preparer

Firm
Schmersahl Treloar & Company Pc
Address
10805 SUNSET OFFICE DRIVE SUITE 400, SAINT LOUIS, MO 63127
Preparer
Roger G Toennies CPA
Phone
3149662727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Audit: program service expenses 0. Management and general expenses 22,299. Fundraising expenses 0. Total expenses 22,299. Data processing: program service expenses 7,273. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,273. Instructional improvement: program service expenses 18,875. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,875. Other: program service expenses 184,730. Management and general expenses 55,179. Fundraising expenses 0. Total expenses 239,909.”

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1B. NOT APPLICABLE AS WE DO NOT PROVIDE SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE D. WE HAD NO FORMAL SOLICITATIONS. WE DO MAINTAIN MATERIALS FOR GRANTS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2OUR ENROLLMENT EFFORTS ARE IN ACCORDANCE WITH THE GUIDELINES FOR PUBLIC CHARTER SCHOOLS IN THE CITY OF ST. LOUIS, MISSOURI. THE STATEMENT IS INCLUDED ON THE ENROLLMENT APPLICATION, BUT NO ON THE BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 7
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE REVIEWS THE 990, ASKS QUESTIONS, AND MAKES/REQUESTS ANY NECESSARY CHANGES. ONCE THE FINANCE COMMITTEE APPROVES THE 990, THE BOARD REVIEWS THE 990, ASKS QUESTIONS, AND MAKES/REQUESTS ANY NECESSARY CHANGES. ONCE THE BOARD APPROVES THE 990, THE 990 IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHENEVER A PERCEIVED CONFLICT OF INTEREST AROSE, DISCUSSION ENSUED REGARDING WHETHER IT WAS A POSSIBLE CONFLICT OF INTEREST. IF IT WASN'T A CONFLICT OF INTEREST, IT WAS DEEMED A NON-CONFLICT AND THE BOARD CONTINUED ACCORDING TO ITS NORMAL DECISION-MAKING PROCESS. IF THERE WAS A CONFLICT OF INTEREST, THEN THE PERSON WITH WHOM THE CONFLICT EXISTED WOULD BE ASKED TO LEAVE THE ROOM DURING THE BOARD DISCUSSION AND VOTING. THE OFFICERS ALSO SIGNED A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS ALL CONTRACTS AND COMPENSATION AGREEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDIT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,299. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,299. DATA PROCESSING: PROGRAM SERVICE EXPENSES 7,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,273. INSTRUCTIONAL IMPROVEMENT: PROGRAM SERVICE EXPENSES 18,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,875. OTHER: PROGRAM SERVICE EXPENSES 184,730. MANAGEMENT AND GENERAL EXPENSES 55,179. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,909.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0739362
IRS990/TotalAssetsEOYAmt0636977
IRS990/TotalAssetsGrp/BOYAmt0739362
IRS990/TotalAssetsGrp/EOYAmt0636977
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02109870
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0364345
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01832899
IRS990/TotalFunctionalExpensesGrp/TotalAmt02197244
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt083726
IRS990/TotalLiabilitiesEOYAmt068715
IRS990/TotalLiabilitiesGrp/BOYAmt083726
IRS990/TotalLiabilitiesGrp/EOYAmt068715
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0655636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0568262
IRS990/TotalOtherCompensationAmt022530
IRS990/TotalProgramServiceExpensesAmt01832899
IRS990/TotalReportableCompFromOrgAmt078275
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02109870
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0739362
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0636977
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt042
IRS990/TravelGrp/TotalAmt042
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0655636
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0568262
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0620 NORTH GRAND BOULEVARD
IRS990/USAddress/CityNm0ST LOUIS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063103
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PRECLARUS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA CLANCY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03144540815
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECLARUS MASTERY ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0800299419
ReturnHeader/Filer/PhoneNum03144540815
ReturnHeader/Filer/USAddress/AddressLine1Txt0620 NORTH GRAND BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0ST LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431540459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMERSAHL TRELOAR & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010805 SUNSET OFFICE DRIVE SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT LOUIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063127
ReturnHeader/PreparerPersonGrp/PhoneNum03149662727
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER G TOENNIES CPA
ReturnHeader/ReturnTs02016-05-19T17:30:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$636,977
Liabilities
$68,715
Net assets
$568,262
Revenue
$2,109,870
Expenses
$2,197,244
Net income
-$87,374
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.13$0.11$2.06$2.14$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$2.43$2.43$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$1.71$2.09$0.38
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.07$0.57$2.11$2.20$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$2.18$1.98$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.11$0.46$1.65