Civic Intelligence

Students First Foundation

990 • Fiscal year 2020 • EIN 81-0971185

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 17, 2021

Organization Profilewww.studentswin.org
1440 S Clearview AveMesa, AZ 85209

(480) 689-5999

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

100th percentile

7750%

Faster asset growth than 100% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

306%

Faster revenue growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$95,847

Up $94,626 (+7750%) from 2019

Net Assets

Up

$94,347

Up $93,120 (+7589%) from 2019

Liabilities

Up

$1,500

Up $1,500 from 2019

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin87th percentile

Revenue

Up

$205,811

Up $155,169 (+306%) from 2019

Expenses

Up

$114,440

Up $49,462 (+76%) from 2019

Net Income

Up

$91,371

Up $105,707 (+737%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

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

$300K$200K$100K$0Assets 2018: $13,562Liabilities 2018: $02018Assets 2019: $1,221Liabilities 2019: $0Net Assets 2019: $1,2272019Assets 2020: $95,847Liabilities 2020: $1,500Net Assets 2020: $94,3472020Assets 2021: $131,509Liabilities 2021: $1,500Net Assets 2021: $130,0092021Assets 2022: $49,509Net Assets 2022: $49,5092022Assets 2023: $72,381Net Assets 2023: $72,3812023Assets 2024: $252,748Liabilities 2024: $0Net Assets 2024: $252,7482024

Highlighted filing

2020

Assets$95,847
Liabilities$1,500
Net Assets$94,347
Open 2020 Filing

Operations Trend

Revenue Growth98th percentile

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

$400K$200K$0-$200KRevenue 2018: $34,766Expenses 2018: $40,424Net Income 2018: -$5,6582018Revenue 2019: $50,642Expenses 2019: $64,978Net Income 2019: -$14,3362019Revenue 2020: $205,811Expenses 2020: $114,440Net Income 2020: $91,3712020Revenue 2021: $192,484Expenses 2021: $156,822Net Income 2021: $35,6622021Revenue 2022: $98,324Expenses 2022: $180,576Net Income 2022: -$82,2522022Revenue 2023: $126,630Expenses 2023: $103,758Net Income 2023: $22,8722023Revenue 2024: $318,145Expenses 2024: $137,778Net Income 2024: $180,3672024

Highlighted filing

2020

Revenue$205,811
Expenses$114,440
Net Income$91,371
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 17, 2021
Return Version
2019v5.0
Gross Receipts
$205,811
Mission and Program Overview

Mission

The Organization is a school tuition organization as defined in Arizona Revised Statute 43-1089, and as such, must allocate at least 90 percent of its qualifying annual revenue for educational scholarships or tuition grants. The Organization helps Arizona families attain affordable private K-12 education that best fits their needs, with a special focus on helping families with financial and minority hardship.

The Organizations program is focused on providing students with a verified financial need an opportunity for an affordable quality private education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,221$95,597▲ $94,376
Accounts Receivable$6$250▲ $244
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,227$95,847▲ $94,620
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$1,500-
Total Liabilities$0$1,500▲ $1,500
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$76,357-
Net Assets Without Donor Restrictions$1,227$17,990▲ $16,763
Total Net Assets Fund Balance$1,227$94,347▲ $93,120
Total Liabilities and Net Assets / Fund Balance$1,227$95,847▲ $94,620
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
James LeePresident
Brenda LeeDirector
Jeremiah LeeDirector
Stephanie MunroDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$205,811
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$205,811
Change in Net Assets
$91,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$107,588
Other Expenses$6,852
Total Fundraising Expense$1,401
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$107,588--$107,588
Fees for Services Accounting-$5,425-$5,425
Office Expenses$19$7$1,401$1,427
Total Functional Expenses$107,607$5,432$1,401$114,440
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
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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 2: Description of Business or Family Relationship of Officers, Directors, Et

“Familial relationship between president and directors.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Board Member, Jeremiah Lee, reviews the Form 990 before it is filed.”

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

“The Organization will provide a copy of the 1023 and governing documents upon written request.”

Filing and Contact Details

Filer

Filer Name
Students First Foundation
EIN
81-0971185
Phone
4806895999
Address
1440 S CLEARVIEW AVE, MESA, AZ 85209

Signing Officer

Name
Jeremiah Lee
Title
Director
Phone
4806895999
Signed
2021-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremiah Lee
Formed
2016
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Cynthia J Williams CFE EA
Phone
8019724800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“The Organization made no changes to its review oversight for the fiscal year covered in this return.”

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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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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Switcher Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Corporate Scholarships
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Applications submitted and reviewed for eligibility for scholarships.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board Member, Jeremiah Lee, reviews the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization will provide a copy of the 1023 and governing documents upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization made no changes to its review oversight for the fiscal year covered in this return.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0464052972
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2S Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Drop-out Recovery
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1Consulting
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2Private Education
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Graduation Solutions LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1Ed Services LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2Lumos Arts Academy
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01440 S Clearview Ave Suite 104
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt11440 S Clearview Ave Ste 104
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt2919 East Guadalupe Rd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Mesa
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1Mesa
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2Gilbert
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd185209
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd285234
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0822288583
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0Related
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0Commercial Rental
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0J&B Lee LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01440 S Clearview Ave Ste 104
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Mesa
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd085209
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Smart Schools Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0474110902
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0High School Diploma
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01440 S Clearview Ave Ste 104
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Mesa
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01750
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11750
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2150000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt36550
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt478936
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0J&B Lee LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1J&B Lee LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Graduation Solutions LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3Graduation Solutions LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4Lumos Arts Academy
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2c
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01227
IRS990/TotalAssetsEOYAmt095847
IRS990/TotalAssetsGrp/BOYAmt01227
IRS990/TotalAssetsGrp/EOYAmt095847
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0205811
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01401
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05432

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,847
Liabilities
$1,500
Net assets
$94,347
Revenue
$205,811
Expenses
$114,440
Net income
$91,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$3.18$1.38$1.80
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.72$1.27$1.04$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.50$0.98$1.81$0.82
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$1.92$1.57$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$2.06$1.14$0.91
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.51$0.65$0.14
2018Summary only. Only limited summary data is available for this year.$0.14$0.00$0.35$0.40$0.06