Civic Intelligence

Basic and Beyond Learning Center Inc.

990EZ • Fiscal year 2024 • EIN 81-0920197

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 23, 2025

Organization ProfileN/A
47 Mccormick DrSonora, CA 95370

(209) 768-9924

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

35th percentile

-3.6%

Higher net margin than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-25%

Faster asset growth than 21% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

7.2%

Faster revenue growth than 56% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$11,751

Down $3,905 (-25%) from 2023

Net Assets

$11,751

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Up

$107,271

Up $7,217 (+7.2%) from 2023

Expenses

Up

$111,176

Up $4,549 (+4.3%) from 2023

Net Income

Up

-$3,905

Up $2,668 (+41%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$30K$20K$10K$0Assets 2016: $13,260Liabilities 2016: $02016Assets 2017: $18,398Liabilities 2017: $1,2392017Assets 2018: $21,343Liabilities 2018: $02018Assets 2019: $16,495Liabilities 2019: $02019Assets 2020: $18,656Liabilities 2020: $02020Assets 2021: $16,064Liabilities 2021: $875Net Assets 2021: $15,1892021Assets 2022: $22,229Liabilities 2022: $0Net Assets 2022: $22,2292022Assets 2023: $15,656Liabilities 2023: $02023Assets 2024: $11,751Net Assets 2024: $11,7512024

Highlighted filing

2024

Assets$11,751
Liabilities-
Net Assets$11,751
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $67,332Expenses 2016: $54,072Net Income 2016: $13,2602016Revenue 2017: $76,281Expenses 2017: $72,382Net Income 2017: $3,8992017Revenue 2018: $98,779Expenses 2018: $94,595Net Income 2018: $4,1842018Revenue 2019: $89,883Expenses 2019: $94,731Net Income 2019: -$4,8482019Revenue 2020: $75,526Expenses 2020: $73,365Net Income 2020: $2,1612020Revenue 2021: $86,947Expenses 2021: $90,414Net Income 2021: -$3,4672021Revenue 2022: $114,701Expenses 2022: $107,661Net Income 2022: $7,0402022Revenue 2023: $100,054Expenses 2023: $106,627Net Income 2023: -$6,5732023Revenue 2024: $107,271Expenses 2024: $111,176Net Income 2024: -$3,9052024

Highlighted filing

2024

Revenue$107,271
Expenses$111,176
Net Income-$3,905
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 23, 2025
Return Version
2024v5.1
Gross Receipts
$107,271
Mission and Program Overview

Mission

Providing classes to help home schoolers.

Program Services

DescriptionGrantsExpenses
We provide classes in 4 basic areas of Language, Arts, Math, History, & Sciences this year for K-12 students two days a week. We had 80 students that we served with Kindergrtners going 7 hours a week and 1st through 12th graders going 9.3 hours a week. We held these classes for 34 weeks each for a total of 384 hours of instruction this year. We had just two volunteers who helped us this year.-$111,176
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KRISTEN BOWLYPresident-$0--
NAOMI PATTONVice President-$0--
KARINA CATRONESecretary-$0--
JAMIE ACKERTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Basic and Beyond Learning Center Inc
EIN
81-0920197
Phone
2097689924
Address
47 MCCORMICK DR, SONORA, CA 95370

Signing Officer

Name
Jamie Acker
Title
Treasurer
Signed
2025-04-23
Discuss with paid preparer
Yes

Preparer

Firm
Flavin And Associates Inc
Address
PO Box 850, Soulsbyville, CA 95372
Preparer
Timothy G Flavin EA
Phone
2095324053
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $2577”

Other Expenses.1

“Curriculum $10294”

Other Expenses.2

“Supplies $2701”

Other Expenses.3

“Substitute $825”

Other Expenses.4

“Refund $794”

Other Expenses.5

“Licenses & Permits $500”

Other Expenses.6

“Graduation Expense $170”

Raw XML Appendix145 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PATRICIA BARE
IRS990EZ/BooksInCareOfDetail/PhoneNum02097689924
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt047 MCCORMICK DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SONORA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095370
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015656
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011751
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05245
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3905
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0620
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt015656
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011751
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0107271
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015656
IRS990EZ/NetAssetsOrFundBalancesEOYAmt011751
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015656
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011751
IRS990EZ/OccupancyRentUtltsAndMaintAmt06800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KRISTEN BOWLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NAOMI PATTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KARINA CATRONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMIE ACKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017861
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Providing classes to help home schoolers.
IRS990EZ/ProgramServiceRevenueAmt0102026
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We provide classes in 4 basic areas of Language, Arts, Math, History, & Sciences this year for K-12 students two days a week. We had 80 students that we served with Kindergrtners going 7 hours a week and 1st through 12th graders going 9.3 hours a week. We held these classes for 34 weeks each for a total of 384 hours of instruction this year. We had just two volunteers who helped us this year.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0111176
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt085895
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0111176
IRS990EZ/TotalProgramServiceExpensesAmt0111176
IRS990EZ/TotalRevenueAmt0107271
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $2577
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Curriculum $10294
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies $2701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Substitute $825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Refund $794
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses & Permits $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Graduation Expense $170
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE ACKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BASIC AND BEYOND LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0BASI
ReturnHeader/Filer/EIN0810920197
ReturnHeader/Filer/PhoneNum02097689924
ReturnHeader/Filer/USAddress/AddressLine1Txt047 MCCORMICK DR
ReturnHeader/Filer/USAddress/CityNm0SONORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095370
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200554925
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Flavin And Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 850
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Soulsbyville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095372
ReturnHeader/PreparerPersonGrp/PhoneNum02095324053
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy G Flavin EA
ReturnHeader/ReturnTs02025-04-24T17:14:07-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,751
Liabilities
-
Net assets
$11,751
Revenue
$107,271
Expenses
$111,176
Net income
-$3,905
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.12$1.07$1.11$0.04
2023Summary only. Only limited summary data is available for this year.$0.16$0.00$1.00$1.07$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$1.15$1.08$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.87$0.90$0.03
2020Summary only. Only limited summary data is available for this year.$0.19$0.00$0.76$0.73$0.02
2019Summary only. Only limited summary data is available for this year.$0.16$0.00$0.90$0.95$0.05
2018Summary only. Only limited summary data is available for this year.$0.21$0.00$0.99$0.95$0.04
2017Summary only. Only limited summary data is available for this year.$0.18$0.01$0.76$0.72$0.04
2016Summary only. Only limited summary data is available for this year.$0.13$0.00$0.67$0.54$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits