Civic Intelligence

Scale Leadership Academy

990 • Fiscal year 2017 • EIN 80-0933660

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

13089 Peyton Drive C452Chino Hills, CA 91709

(626) 241-3057

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.60x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.17x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.4%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$148,065

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

76th percentile

23%

Faster revenue growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,159,975

Down $153,462 (-12%) from 2016

Net Assets

Down

$465,292

Down $221,158 (-32%) from 2016

Liabilities

Up

$694,683

Up $67,696 (+11%) from 2016

Revenue

Up

$4,098,190

Up $775,811 (+23%) from 2016

Expenses

Up

$4,319,348

Up $1,901,979 (+79%) from 2016

Net Income

Down

-$221,158

Down $1,126,168 (-124%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $68,583Liabilities 2015: $287,143Net Assets 2015: -$218,5602015Assets 2016: $1,313,437Liabilities 2016: $626,987Net Assets 2016: $686,4502016Assets 2017: $1,159,975Liabilities 2017: $694,683Net Assets 2017: $465,2922017Assets 2018: $3,369,153Liabilities 2018: $1,527,202Net Assets 2018: $1,841,9512018Assets 2019: $5,951,820Liabilities 2019: $2,270,789Net Assets 2019: $3,681,0312019Assets 2020: $5,572,650Liabilities 2020: $1,107,170Net Assets 2020: $4,465,4802020Assets 2021: $6,632,857Liabilities 2021: $1,434,462Net Assets 2021: $5,198,3952021Assets 2022: $4,815,895Liabilities 2022: $1,953,348Net Assets 2022: $2,862,5472022Assets 2023: $6,340,504Liabilities 2023: $2,937,314Net Assets 2023: $3,403,1902023Assets 2024: $7,536,422Liabilities 2024: $4,069,792Net Assets 2024: $3,466,6302024

Highlighted filing

2017

Assets$1,159,975
Liabilities$694,683
Net Assets$465,292

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2015: $318,170Expenses 2015: $496,126Net Income 2015: -$177,9562015Revenue 2016: $3,322,379Expenses 2016: $2,417,369Net Income 2016: $905,0102016Revenue 2017: $4,098,190Expenses 2017: $4,319,348Net Income 2017: -$221,1582017Revenue 2018: $6,853,408Expenses 2018: $5,476,749Net Income 2018: $1,376,6592018Revenue 2019: $11,475,466Expenses 2019: $9,636,386Net Income 2019: $1,839,0802019Revenue 2020: $14,744,898Expenses 2020: $13,960,449Net Income 2020: $784,4492020Revenue 2021: $12,023,368Expenses 2021: $10,900,293Net Income 2021: $1,123,0752021Revenue 2022: $10,623,802Expenses 2022: $12,959,650Net Income 2022: -$2,335,8482022Revenue 2023: $14,770,227Expenses 2023: $14,229,582Net Income 2023: $540,6452023Revenue 2024: $17,143,517Expenses 2024: $17,080,079Net Income 2024: $63,4382024

Highlighted filing

2017

Revenue$4,098,190
Expenses$4,319,348
Net Income-$221,158
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$4,098,190
Mission and Program Overview

Mission

To establish a k-12 independent and non-classroom based public charter school that sets students on a path to success in high school, college, and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$727,557$814,969▲ $87,412
Accounts Receivable$490,119$199,051▼ $291,068
Land, Buildings, and Equipment, Net$66,054$112,227▲ $46,173
Prepaid Expenses and Deferred Charges$29,707$33,728▲ $4,021
Total Assets$1,313,437$1,159,975▼ $153,462
Liabilities
Accounts Payable and Accrued Expenses$315,350$591,744▲ $276,394
Other Liabilities$158,700$0▼ $158,700
Unsecured Notes Loans Payable$150,004$100,006▼ $49,998
Deferred Revenue$2,933$2,933→ $0
Total Liabilities$626,987$694,683▲ $67,696
Net Assets / Fund Balance
Unrestricted Net Assets$686,450$465,292▼ $221,158
Total Net Assets Fund Balance$686,450$465,292▼ $221,158
Total Liabilities and Net Assets / Fund Balance$1,313,437$1,159,975▼ $153,462

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,627$21,068$105,695
Leasehold Improvements$27,600-$27,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence D Wynder IiExecutive DirectorFT$142,363$5,702$148,065

Board Members and Trustees

NameTitle
Caroline CastilloPresident
Edna HerringVice President
Hector HerreraBoard Member
Kenny MitchellBoard Member
Shariff HuntBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,095,781
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,409
Change in Net Assets
$-221,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,098,190
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,098,190
Total Revenue per Form 990
$4,098,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,341,394
Salaries, Compensation, and Employee Benefits$1,977,954
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,265,147$223,261-$1,488,408
Fees for Services Other$1,037,099$183,017-$1,220,116
Other Expenses$97,785$114,639-$212,424
Fees for Services Management-$205,356-$205,356
Current Officers, Directors, Trustees, and Key Employees$167,337$29,530-$196,867
Pension Plan Contributions$127,702$22,536-$150,238
Office Expenses$126,398$22,306-$148,704
Occupancy$105,943--$105,943
Other Employee Benefits$68,392$12,069-$80,461
Payroll Taxes$52,683$9,297-$61,980
Travel$41,249$7,279-$48,528
Fees for Services Accounting-$20,096-$20,096
Insurance-$17,437-$17,437
Depreciation Depletion$13,392--$13,392
Information Technology$7,556$1,333-$8,889
Fees for Services Legal-$8,037-$8,037
Advertising$3,457$610-$4,067
Interest-$292-$292
Total Functional Expenses$3,442,253$877,095$0$4,319,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,319,348
Total Expenses per Audited Statements$4,319,348
Total Expenses per Form 990$4,319,348
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
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
No
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 11B

A copy of the form 990 is presented to the board for comments and/or approval prior to filing the form.

Form 990, Part VI, Section B, Line 12

In the case of a potential conflict of interest, it is reviewed to determine if a conflict exists. If a conflict is determined, that board member shall refrain from participating in the decision in any way and shall leave the room when the final vote is taken.

Form 990, Part VI, Section B, Line 15

Compensation for top executives were set by board discussion, in the context of reduced salaries to suit the organization's limited budget during the starting year.

Form 990, Part VI, Section C, Line 19

The documents are readily available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Scale Leadership Academy
EIN
80-0933660
Phone
6262413057
Address
13089 PEYTON DRIVE C452, CHINO HILLS, CA 91709

Signing Officer

Name
Lawrence D Wynder Ii
Title
Executive Director
Phone
6262413057
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence D Wynder Ii
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
54
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees for services: program service expenses 1,037,099. Management and general expenses 183,017. Fundraising expenses 0. Total expenses 1,220,116.

Financial Statement Notes

PART X, LINE 2:

The academy is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no dislcosure of uncertain income tax positions are required. The academy files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectivly.

Raw XML Appendix385 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03321110
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07416891
IRS990ScheduleA/TotalSupportAmt07420569
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt084627
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105695
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04319348
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027600
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027600
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04098190
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISLCOSURE OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ACADEMY FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVLY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt04319348
IRS990ScheduleD/TotalRevenuePerForm990Amt04098190
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04098190
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04319348
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR COMMENTS AND/OR APPROVAL PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN THE CASE OF A POTENTIAL CONFLICT OF INTEREST, IT IS REVIEWED TO DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT IS DETERMINED, THAT BOARD MEMBER SHALL REFRAIN FROM PARTICIPATING IN THE DECISION IN ANY WAY AND SHALL LEAVE THE ROOM WHEN THE FINAL VOTE IS TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR TOP EXECUTIVES WERE SET BY BOARD DISCUSSION, IN THE CONTEXT OF REDUCED SALARIES TO SUIT THE ORGANIZATION'S LIMITED BUDGET DURING THE STARTING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 1,037,099. MANAGEMENT AND GENERAL EXPENSES 183,017. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,220,116.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
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/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01159975
IRS990/TotalAssetsGrp/BOYAmt01313437
IRS990/TotalAssetsGrp/EOYAmt01159975
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04095781
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0877095
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03442253
IRS990/TotalFunctionalExpensesGrp/TotalAmt04319348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0626987
IRS990/TotalLiabilitiesEOYAmt0694683
IRS990/TotalLiabilitiesGrp/BOYAmt0626987
IRS990/TotalLiabilitiesGrp/EOYAmt0694683
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0686450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0465292
IRS990/TotalOtherCompensationAmt05702
IRS990/TotalProgramServiceExpensesAmt03442253
IRS990/TotalReportableCompFromOrgAmt0142363
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04098190
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01313437
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01159975
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07279
IRS990/TravelGrp/ProgramServicesAmt041249
IRS990/TravelGrp/TotalAmt048528
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0686450
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0465292
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150004
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0100006
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013089 PEYTON DRIVE C452
IRS990/USAddress/CityNm0CHINO HILLS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091709
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SCALEACADEMY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE D WYNDER II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06262413057
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCALE LEADERSHIP ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0SCAL
ReturnHeader/Filer/EIN0800933660
ReturnHeader/Filer/PhoneNum06262413057
ReturnHeader/Filer/USAddress/AddressLine1Txt013089 PEYTON DRIVE C452
ReturnHeader/Filer/USAddress/CityNm0CHINO HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091709
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D508D10E8820B6BA10C84F2667D458E385E339FA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E6DDB1567D224D3D21B816316D8AED93C47557D2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02018-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:19:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 EAST ROUTE 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091740
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DERRICK DEBRUYNE CPA
ReturnHeader/ReturnTs02018-05-14T14:45:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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