Civic Intelligence

Insight at San Joaquin

990 • Fiscal year 2017 • EIN 81-0844085

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

50 Moreland RoadSimi Valley, CA 93065

(805) 581-0202

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.29x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$603,394

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Liabilities

$603,394

No earlier filing loaded for comparison.

Revenue

$2,086,178

No earlier filing loaded for comparison.

Expenses

$2,086,178

No earlier filing loaded for comparison.

Net Income

$0

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2017: $603,394Liabilities 2017: $603,394Net Assets 2017: $02017Assets 2018: $558,297Liabilities 2018: $558,297Net Assets 2018: $02018Assets 2019: $731,167Liabilities 2019: $731,167Net Assets 2019: $02019Assets 2020: $1,123,637Liabilities 2020: $1,123,637Net Assets 2020: $02020Assets 2021: $2,639,244Liabilities 2021: $2,611,497Net Assets 2021: $27,7472021Assets 2022: $936,675Liabilities 2022: $908,928Net Assets 2022: $27,7472022Assets 2023: $2,032,334Liabilities 2023: $2,004,587Net Assets 2023: $27,7472023Assets 2024: $2,188,315Liabilities 2024: $2,160,568Net Assets 2024: $27,7472024

Highlighted filing

2017

Assets$603,394
Liabilities$603,394
Net Assets$0

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2017: $2,086,178Expenses 2017: $2,086,178Net Income 2017: $02017Revenue 2018: $2,466,729Expenses 2018: $2,466,729Net Income 2018: $02018Revenue 2019: $3,131,023Expenses 2019: $3,131,023Net Income 2019: $02019Revenue 2020: $3,906,325Expenses 2020: $3,906,325Net Income 2020: $02020Revenue 2021: $4,289,195Expenses 2021: $4,261,448Net Income 2021: $27,7472021Revenue 2022: $2,594,418Expenses 2022: $2,594,418Net Income 2022: $02022Revenue 2023: $3,240,915Expenses 2023: $3,240,915Net Income 2023: $02023Revenue 2024: $4,605,580Expenses 2024: $4,605,580Net Income 2024: $02024

Highlighted filing

2017

Revenue$2,086,178
Expenses$2,086,178
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 9, 2018
Return Version
2016v3.0
Gross Receipts
$2,086,178
Mission and Program Overview

Mission

To provide tuition-free virtual education through technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$302,573$524,314▲ $221,741
Savings and Temporary Cash Investments$272,896$75,864▼ $197,032
Land, Buildings, and Equipment, Net$743$3,110▲ $2,367
Prepaid Expenses and Deferred Charges$41$106▲ $65
Total Assets$576,253$603,394▲ $27,141
Liabilities
Other Liabilities$515,281$514,391▼ $890
Accounts Payable and Accrued Expenses$60,972$73,639▲ $12,667
Deferred Revenue-$15,364-
Total Liabilities$576,253$603,394▲ $27,141
Net Assets / Fund Balance
Temporarily Rstr Net Assets$32,135$32,135→ $0
Unrestricted Net Assets$-32,135$-32,135→ $0
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$576,253$603,394▲ $27,141

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,110$493$3,603
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jo KnickerbockerPresident
Fred VallergaBoard Member
Jason JonesBoard Member
Ben KrugSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,882,636
Program Service Revenue
$0
Investment Income
$218
Other Revenue
$203,324
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,882,854
Revenue Not Reported on Financial Statements
$203,324
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$203,324
Total Revenue per Audited Statements
$1,882,854
Total Revenue per Form 990
$2,086,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,254,834
Salaries, Compensation, and Employee Benefits$831,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$641,275--$641,275
Information Technology$556,417$2,718-$559,135
Fees for Services Management-$244,743-$244,743
Other Expenses$246,470$88,840-$88,840
Pension Plan Contributions$74,661--$74,661
Fees for Services Other$3,987$61,568-$65,555
Other Employee Benefits$62,503--$62,503
Payroll Taxes$52,905--$52,905
Fees for Services Accounting-$23,704-$23,704
Office Expenses-$11,664-$11,664
Occupancy$2,666$3,999-$6,665
Fees for Services Legal-$6,439-$6,439
Travel-$1,022-$1,022
Depreciation Depletion$467--$467
Insurance$108$6-$114
Conferences and Meetings-$16-$16
Total Functional Expenses$1,641,459$444,719$0$2,086,178

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,086,178
Expenses per Audited Statements$1,882,854
Total Expenses per Audited Statements$1,882,854
Expenses Not Reported on Financial Statements$203,324
Other Expense Adjustments$203,324
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to K12 California, LLC$514,391
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

THE ORGANIZATION HAS CHOSEN K12 California, LLC (K12) AS ITS PRIMARY CURRICULUM PROVIDER. K12 ALSO PROVIDES THE ORGANIZATION'S MANAGEMENT AND TECHNOLOGY SERVICES WHILE THE ORGANIZATION EMPLOYS AND MANAGES THE ADMINISTRATORS, TEACHERS AND OTHER PERSONNEL. K12 PROVIDES ITS SERVICES UNDER THE DIRECTION OF THE BOARD OF DIRECTORS.

Form 990, Part VI, Section A, line 8B

This question is not applicable since the organization does not have a separate committee with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

The form 990 is given to all board members for commenting and approval prior to filing.

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

Annual questionnaires are given to all board members for signing. The questionnaires are reviewed by the finance director. If a conflict of interest arises with a board member, then the board member must resign from their position.

Form 990, Part VI, Section B, line 15

NONE OF THE OFFICERS ARE COMPENSATED BY THE ORGANIZATION. ADDITIONALLY, the ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. THEREFORE, THE ORGANIZATION DOES NOT HAVE A COMPENSATION DETERMINATION POLICY OR PROCEDURE.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
INSIGHT SAN JoAQUIN
EIN
81-0844085
Phone
8055810202
Address
50 Moreland Road, Simi Valley, CA 93065

Signing Officer

Name
Jo Knickerbocker
Title
President
Phone
8055810202
Signed
2018-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jo Knickerbocker
Formed
2015
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
3

Preparer

Firm
Green Hasson & Janks LLP
Address
10990 Wilshire Blvd 16th Floor, Los Angeles, CA 90024-3929
Preparer
Lizbeth Nevarez
Phone
3108731600
Supplemental Narrative

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

Reclass of Balanced Budget Credits 203,324.

Part XII, Line 4B - Other Adjustments:

Reclass of Balanced Budget Credits 203,324.

Raw XML Appendix389 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/Desc0Insight @ San Joaquin (the Organization) is a non-profit public benefit corporation, which is part of California Virtual Academies (CAVA), a network of virtual public charter schools. The Organization was founded in July 2015. PROGRAMS BLEND INNOVATIVE NEW INSTRUCTIONAL TECHNOLOGY WITH A TRADITIONAL CURRICULUM FOR STUDENTS ALL ACROSS CALIFORNIA. CAVA USES THE K12 CURRICULUM TO OFFER CALIFORNIA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE. WITH INDIVIDUALIZED LEARNING APPROACHES, CAVA AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED IN SCHOOL AND BEYOND.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The company was incorporated on September 15, 2015.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part II, Short Year Explanation:
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Reclass of Balanced Budget Credits 203,324.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Reclass of Balanced Budget Credits 203,324.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b - Other Adjustments:
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IRS990ScheduleD/TotalLiabilityAmt0514391
IRS990ScheduleD/TotalRevenuePerForm990Amt02086178
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01882854
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01882854
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE FILING ORGANIZATION DOES NOT PAY ANY COMPENSATION TO ANY OFFICERS. Jason Jones RECEIVED COMPENSATION FROM NEW JERUSALEM ELEMENTARY SCHOOL DISTRICT FOR SERVICES RENDERED IN HIS CAPACITY AS A DISTRICT REPRESENTATIVE TO THE FILING ORGANIZATION. JASON SPENDS 1 HOUR PER WEEK OF HIS FULL TIME JOB UNDERTAKING WORK FOR THE FILING ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VII, Line 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CHOSEN K12 California, LLC (K12) AS ITS PRIMARY CURRICULUM PROVIDER. K12 ALSO PROVIDES THE ORGANIZATION'S MANAGEMENT AND TECHNOLOGY SERVICES WHILE THE ORGANIZATION EMPLOYS AND MANAGES THE ADMINISTRATORS, TEACHERS AND OTHER PERSONNEL. K12 PROVIDES ITS SERVICES UNDER THE DIRECTION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This question is not applicable since the organization does not have a separate committee with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS GIVEN TO ALL BOARD MEMBERS FOR COMMENTING AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL QUESTIONNAIRES ARE GIVEN TO ALL BOARD MEMBERS FOR SIGNING. THE QUESTIONNAIRES ARE REVIEWED BY THE FINANCE DIRECTOR. IF A CONFLICT OF INTEREST ARISES WITH A BOARD MEMBER, THEN THE BOARD MEMBER MUST RESIGN FROM THEIR POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NONE OF THE OFFICERS ARE COMPENSATED BY THE ORGANIZATION. ADDITIONALLY, the ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. THEREFORE, THE ORGANIZATION DOES NOT HAVE A COMPENSATION DETERMINATION POLICY OR PROCEDURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt032135
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt032135
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0576253
IRS990/TotalAssetsEOYAmt0603394
IRS990/TotalAssetsGrp/BOYAmt0576253
IRS990/TotalAssetsGrp/EOYAmt0603394
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01882636
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0444719
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01641459
IRS990/TotalFunctionalExpensesGrp/TotalAmt02086178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0576253
IRS990/TotalLiabilitiesEOYAmt0603394
IRS990/TotalLiabilitiesGrp/BOYAmt0576253
IRS990/TotalLiabilitiesGrp/EOYAmt0603394
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01641459
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0203542
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02086178
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0576253
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0603394
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01022
IRS990/TravelGrp/TotalAmt01022
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-32135
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-32135
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt050 Moreland Road
IRS990/USAddress/CityNm0Simi Valley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093065
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.caliva.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jo Knickerbocker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08055810202
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSIGHT SAN JoAQUIN
ReturnHeader/Filer/BusinessNameControlTxt0INSI
ReturnHeader/Filer/EIN0810844085
ReturnHeader/Filer/PhoneNum08055810202
ReturnHeader/Filer/USAddress/AddressLine1Txt050 Moreland Road
ReturnHeader/Filer/USAddress/CityNm0Simi Valley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093065
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F9C10BE61D25E315D3C70BCF97B7FFDFBFC33783
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06A5B9BBBC0C15FAE84D58941C3D029285B6C5672
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.186.35.254
ReturnHeader/FilingSecurityInformation/IPDt02018-04-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:48:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0951777440
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Green Hasson & Janks LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010990 Wilshire Blvd 16th Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900243929
ReturnHeader/PreparerPersonGrp/PhoneNum03108731600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lizbeth Nevarez
ReturnHeader/ReturnTs02018-04-17T13:18:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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