Civic Intelligence

Learning by Design Inc

990 • Fiscal year 2022 • EIN 81-1853822

Jul 01, 2021 to Jun 30, 2022 • Filed on May 04, 2023

7019 S Van Ness AveLos Angeles, CA 90047-1659

(323) 903-5712

Siviq Scores

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

Liabilities / Assets

88th percentile

0.64x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

67th percentile

17%

Higher net margin than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$102,167

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

102%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

23%

Faster revenue growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$817,955

Up $413,771 (+102%) from 2021

Net Assets

Up

$296,158

Up $421,066 (+337%) from 2021

Liabilities

Down

$521,797

Down $7,295 (-1.4%) from 2021

Revenue

Up

$2,461,941

Up $457,136 (+23%) from 2021

Expenses

Up

$2,040,875

Up $328,026 (+19%) from 2021

Net Income

Up

$421,066

Up $129,110 (+44%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2016: $7,479Liabilities 2016: $0Net Assets 2016: $7,4792016Assets 2017: $40,699Liabilities 2017: $0Net Assets 2017: $40,6992017Assets 2018: $262,635Liabilities 2018: $312,000Net Assets 2018: -$49,3652018Assets 2019: $281,888Liabilities 2019: $710,957Net Assets 2019: -$429,0692019Assets 2020: $455,582Liabilities 2020: $872,446Net Assets 2020: -$416,8642020Assets 2021: $404,184Liabilities 2021: $529,092Net Assets 2021: -$124,9082021Assets 2022: $817,955Liabilities 2022: $521,797Net Assets 2022: $296,1582022Assets 2023: $848,468Liabilities 2023: $656,103Net Assets 2023: $192,3652023Assets 2024: $549,691Liabilities 2024: $770,653Net Assets 2024: -$220,9622024

Highlighted filing

2022

Assets$817,955
Liabilities$521,797
Net Assets$296,158

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $26,310Expenses 2016: $18,831Net Income 2016: $7,4792016Revenue 2017: $129,308Expenses 2017: $96,088Net Income 2017: $33,2202017Revenue 2018: $107,500Expenses 2018: $197,564Net Income 2018: -$90,0642018Revenue 2019: $615,522Expenses 2019: $1,044,591Net Income 2019: -$429,0692019Revenue 2020: $1,692,494Expenses 2020: $1,680,289Net Income 2020: $12,2052020Revenue 2021: $2,004,805Expenses 2021: $1,712,849Net Income 2021: $291,9562021Revenue 2022: $2,461,941Expenses 2022: $2,040,875Net Income 2022: $421,0662022Revenue 2023: $2,329,296Expenses 2023: $2,433,089Net Income 2023: -$103,7932023Revenue 2024: $2,181,497Expenses 2024: $2,594,824Net Income 2024: -$413,3272024

Highlighted filing

2022

Revenue$2,461,941
Expenses$2,040,875
Net Income$421,066
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 4, 2023
Return Version
2021v4.2
Gross Receipts
$2,461,941
Mission and Program Overview

Mission

Learning by design, a new tk/k-5 charter school in south los angeles, is designed to foster educational equity and cultivate diverse students becoming thoughtful and courageous change makers and problem solvers of tomorrow, through a dynamic 21st century learning experience with an emphasis on personalized and experiential/hands-on learning.

Charter school in south los angeles designed to foster educational equity/cultivate diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$249,513$588,362▲ $338,849
Cash and Non-Interest-Bearing Accounts$100,619$187,002▲ $86,383
Prepaid Expenses and Deferred Charges$31,733$22,681▼ $9,052
Land, Buildings, and Equipment, Net$9,319$6,910▼ $2,409
Total Assets$404,184$817,955▲ $413,771
Other Assets Total$13,000$13,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$64,364$233,199▲ $168,835
Accounts Payable and Accrued Expenses$116,383$151,822▲ $35,439
Unsecured Notes Loans Payable$289,996$80,879▼ $209,117
Deferred Revenue$58,349$55,897▼ $2,452
Total Liabilities$529,092$521,797▼ $7,295
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-124,908$296,158▲ $421,066
Total Net Assets Fund Balance$-124,908$296,158▲ $421,066
Total Liabilities and Net Assets / Fund Balance$404,184$817,955▲ $413,771

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,910$9,235$16,145
Leasehold Improvements$0$4,895$4,895
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charla Austin-harrisExecutive DirectorFT$102,167$102,167

Board Members and Trustees

NameTitle
Ashlye DurrelChair
Angela BrownDirector
Earl TurnerDirector
Rasheeda WashingtonSecretary
Larry JacobsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,451,796
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$10,145
All Other Contributions
$8,536
Change in Net Assets
$421,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,461,941
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,461,941
Total Revenue per Form 990
$2,461,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,126,545
Salaries, Compensation, and Employee Benefits$914,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$670,224$29,151-$699,375
Occupancy$200,854$5,633-$206,487
Fees for Services Other$142,749$9,223-$151,972
Current Officers, Directors, Trustees, and Key Employees$90,539$19,462-$110,001
Travel$84,671--$84,671
Fees for Services Accounting$70,495$14,005-$84,500
Other Expenses$80,696$730-$81,426
Payroll Taxes$75,245$2,257-$77,502
Information Technology$36,676$1,807-$38,483
Office Expenses$32,279$1,091-$33,370
Insurance$27,434$1,753-$29,187
Other Employee Benefits$26,512$940-$27,452
Interest$22,597$1,387-$23,984
Fees for Services Legal-$13,509-$13,509
Advertising$160$11,958-$12,118
Conferences and Meetings$11,619$105-$11,724
Depreciation Depletion-$2,409-$2,409
Total Functional Expenses$1,910,105$130,770$0$2,040,875

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,040,875
Total Expenses per Audited Statements$2,040,875
Total Expenses per Form 990$2,040,875
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

There are no committees with authority to act on behalf of the governing board.

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

A cpa firm will be engaged to prepare the tax returns. A draft of the form 990 will be distributed to all board members and the executive director for review and comment. Any edits will be communicated to the cpa for editing prior to providing authority to submit the final tax return.

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

All members of the board and management are required to annually complete the ca form 700 statement of econcomic interest.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director is based on comparable data and approved by the governing board through an executed written employment agreement.

Form 990, Part VI, Section C, Line 19

Documentation is available upon request.

Filing and Contact Details

Filer

Filer Name
Learning by Design Inc
EIN
81-1853822
Phone
3239035712
Address
7019 S VAN NESS AVE, LOS ANGELES, CA 90047-1659

Signing Officer

Name
Charla Austin-harris
Title
Executive Director
Phone
3239035712
Signed
2023-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Executive Director
Formed
2016
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Marcy Kearney
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0421066
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010145
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06910
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016145
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02040875
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04895
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04895
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02461941
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06910
IRS990ScheduleD/TotalExpensesPerForm990Amt02040875
IRS990ScheduleD/TotalRevenuePerForm990Amt02461941
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02461941
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02040875
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NONDISRIMINATORY POLICY IS MADE AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS WITHIN THE CHARTER PETITION FOR THE PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL THAT OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE NOT APPLICABLE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION AS WELL AS LOCAL PROPERTY TAXES PASSED THROUGH THE LOS ANGELES UNIFIED SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CPA FIRM WILL BE ENGAGED TO PREPARE THE TAX RETURNS. A DRAFT OF THE FORM 990 WILL BE DISTRIBUTED TO ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR FOR REVIEW AND COMMENT. ANY EDITS WILL BE COMMUNICATED TO THE CPA FOR EDITING PRIOR TO PROVIDING AUTHORITY TO SUBMIT THE FINAL TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE BOARD AND MANAGEMENT ARE REQUIRED TO ANNUALLY COMPLETE THE CA FORM 700 STATEMENT OF ECONCOMIC INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS BASED ON COMPARABLE DATA AND APPROVED BY THE GOVERNING BOARD THROUGH AN EXECUTED WRITTEN EMPLOYMENT AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0404184
IRS990/TotalAssetsEOYAmt0817955
IRS990/TotalAssetsGrp/BOYAmt0404184
IRS990/TotalAssetsGrp/EOYAmt0817955
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02451796
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130770
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01910105
IRS990/TotalFunctionalExpensesGrp/TotalAmt02040875
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0529092
IRS990/TotalLiabilitiesEOYAmt0521797
IRS990/TotalLiabilitiesGrp/BOYAmt0529092
IRS990/TotalLiabilitiesGrp/EOYAmt0521797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-124908
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296158
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01910105
IRS990/TotalReportableCompFromOrgAmt0102167
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02461941
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0404184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0817955
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt084671
IRS990/TravelGrp/TotalAmt084671
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0289996
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt080879
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07019 S VAN NESS AVE
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0900471659
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0LEARNINGBYDESIGNSCHOOLS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLA AUSTIN-HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03239035712
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING BY DESIGN INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0811853822
ReturnHeader/Filer/PhoneNum03239035712
ReturnHeader/Filer/USAddress/AddressLine1Txt07019 S VAN NESS AVE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0900471659
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272956198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTY WHITE ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0348 OLIVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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