Civic Intelligence

Scale Leadership Academy

990 • Fiscal year 2019 • EIN 80-0933660

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 14, 2020

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

66th percentile

0.38x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

96th percentile

77%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

67%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,951,820

Up $2,582,667 (+77%) from 2018

Net Assets

Up

$3,681,031

Up $1,839,080 (+100%) from 2018

Liabilities

Up

$2,270,789

Up $743,587 (+49%) from 2018

Revenue

Up

$11,475,466

Up $4,622,058 (+67%) from 2018

Expenses

Up

$9,636,386

Up $4,159,637 (+76%) from 2018

Net Income

Up

$1,839,080

Up $462,421 (+34%) from 2018

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

2019

Assets$5,951,820
Liabilities$2,270,789
Net Assets$3,681,031

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

2019

Revenue$11,475,466
Expenses$9,636,386
Net Income$1,839,080
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 14, 2020
Return Version
2018v3.1
Gross Receipts
$11,475,466
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$2,825,347$4,199,290▲ $1,373,943
Accounts Receivable$387,533$1,605,322▲ $1,217,789
Land, Buildings, and Equipment, Net$85,714$73,594▼ $12,120
Prepaid Expenses and Deferred Charges$49,218$52,273▲ $3,055
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$3,369,153$5,951,820▲ $2,582,667
Other Assets Total$21,341$21,341→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,477,204$2,270,789▲ $793,585
Mortgage Notes Payable Secured by Investment Property$49,998--
Total Liabilities$1,527,202$2,270,789▲ $743,587
Net Assets / Fund Balance
Unrestricted Net Assets$1,841,951$3,681,031▲ $1,839,080
Total Net Assets Fund Balance$1,841,951$3,681,031▲ $1,839,080
Total Liabilities and Net Assets / Fund Balance$3,369,153$5,951,820▲ $2,582,667

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$63,102$70,347$133,449
Leasehold Improvements$10,492$29,919$40,411
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edna HerringPresident
Chris ShockleyExecutive Director
Alexis SaenzTrustee
Caroline CastilloTrustee
Kenny MitchellTrustee
Mary CejaTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$11,475,466
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$67,880
Change in Net Assets
$1,839,080

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,475,466
Total Revenue per Audited Statements
$11,475,466
Total Revenue per Form 990
$11,475,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,278,439
Salaries, Compensation, and Employee Benefits$3,357,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$4,495,449$364,922-$4,860,371
Other Salaries and Wages$1,938,315$737,676-$2,675,991
Pension Plan Contributions$235,894$76,304-$312,198
Other Employee Benefits$206,615$83,203-$289,818
Occupancy$279,747--$279,747
Fees for Services Management-$217,873-$217,873
Information Technology$124,660--$124,660
Office Expenses$85,631--$85,631
Payroll Taxes$54,275$25,665-$79,940
Travel-$35,859-$35,859
Depreciation Depletion$34,272--$34,272
Insurance-$21,122-$21,122
Conferences and Meetings-$10,800-$10,800
Fees for Services Legal-$9,341-$9,341
Other Expenses$11,212$8,611-$8,611
Fees for Services Accounting-$5,150-$5,150
All Other Expenses-$2,518-$2,518
Total Functional Expenses$8,037,342$1,599,044$0$9,636,386

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,636,386
Total Expenses per Audited Statements$9,636,386
Total Expenses per Form 990$9,636,386
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

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
No
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

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
Chris Shockley
Title
Executive Director
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Shockley
Formed
2010
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Kevin Sproul
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The school 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.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt070347
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0133449
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029919
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01841951
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IRS990/USAddress/AddressLine1Txt013089 PEYTON DRIVE C452
IRS990/USAddress/CityNm0CHINO HILLS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091709
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0WWW.SCALEACADEMY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS SHOCKLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-14
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/PreparerFirmGrp/PreparerFirmEIN0522354566
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wilkinson Hadley King & Co LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0218 W Douglas Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Cajon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092020
ReturnHeader/PreparerPersonGrp/PhoneNum06194476700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN SPROUL
ReturnHeader/ReturnTs02020-07-14T16:15:17-07:00

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