Civic Intelligence

Perspectives Preparatory Academy

990 • Fiscal year 2017 • EIN 81-4350399

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileWWW.PERSPECTIVESPREPARATORY.COM
1335 E Republic Rd Ste FSpringfield, MO 65804

(417) 714-0073

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.10x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.05x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M 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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

$344,488

No earlier filing loaded for comparison.

Net Assets

$310,482

No earlier filing loaded for comparison.

Liabilities

$34,006

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin88th percentile

Revenue

$746,391

No earlier filing loaded for comparison.

Expenses

$452,164

No earlier filing loaded for comparison.

Net Income

$294,227

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2017: $344,488Liabilities 2017: $34,006Net Assets 2017: $310,4822017

Highlighted filing

2017

Assets$344,488
Liabilities$34,006
Net Assets$310,482
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$800K$600K$400K$200K$0Revenue 2017: $746,391Expenses 2017: $452,164Net Income 2017: $294,2272017

Highlighted filing

2017

Revenue$746,391
Expenses$452,164
Net Income$294,227
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$870,388
Mission and Program Overview

Mission

To operate as a college preparatory school for male and female students in grades k-12 designed specifically to include and accomodate individuals possessing a wide range of learning abilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$334,648-
Intangible Assets-$9,840-
Total Assets$0$344,488▲ $344,488
Liabilities
Other Liabilities-$34,006-
Total Liabilities$0$34,006▲ $34,006
Net Assets / Fund Balance
Unrestricted Net Assets-$310,482-
Total Net Assets Fund Balance$0$310,482▲ $310,482
Total Liabilities and Net Assets / Fund Balance$0$344,488▲ $344,488

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$334,648$8,550$343,198
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Courtney UngaroPresident
Ann BuehlerMember
Taylor MooreMember
Corinne BartoSecretary
Krystal RussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$859,239
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-112,848
All Other Contributions
$668,859
Change in Net Assets
$294,227

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table8$360,624
Clothing and Household Goods-$250
Total Noncash Contributions8$360,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$260,841
Other Expenses$191,323
Total Fundraising Expense$11,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,544$38,375-$233,919
Occupancy$86,706--$86,706
Fees for Services Other$54,495$8,727$4,941$68,163
Depreciation Depletion$25,364--$25,364
Payroll Taxes$15,789$2,919-$18,708
Other Employee Benefits$5,375$2,839-$8,214
Advertising--$7,039$7,039
Insurance$1,425--$1,425
Conferences and Meetings$1,161--$1,161
Fees for Services Accounting$966$100-$1,066
Information Technology$399--$399
Total Functional Expenses$387,224$52,960$11,980$452,164
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$123,997
Fundraising Gross Income$11,149
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$157,249$6,720$99,804$-93,084
Golf Tournament$44,280$4,429$7,535$-3,106
Total Events$201,529$11,149$123,997$-112,848
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-TreasurerPayroll ServicesNo$1,066
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Fees$32,376
Simple Ira Payable$1,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

“Documents will be made available upon request”

Form 990, Page 6, Part VI, Line 8A

“Documentation of meetings was done by the secretary, who has moved and have been unable to get in touch with her to get the minutes. They are in the process of attempting to retrieve them.”

Form 990, Page 6, Part VI, Line 8B

“NOT APPLICABLE”

Form 990, Page 6, Part VI, Line 9

“Krystal russell 4650 s national, suite b3 springfield, mo 65810 corinne barto 2144 e republic road, apt a403 springfield, mo 65804 ann buehler 1435 e independence, suite 100 springfield, mo 65804 taylor moore 431 s jefferson ave, suite 116b springfield, mo 65806”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Perspectives Preparatory Academy
EIN
81-4350399
Phone
4177140073
Address
1335 E REPUBLIC RD STE F, SPRINGFIELD, MO 65804

Signing Officer

Name
Courtney Ungaro
Title
President
Phone
4178446806
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Courtney Ungaro
Formed
2017
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
22

Preparer

Firm
Spectrum Accounting LLC
Address
4650 S NATIONAL AVE STE B3, SPRINGFIELD, MO 65810-2894
Preparer
Colby Keeth
Phone
4174294562
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Book/tax depreciation difference”

Form 990, Part IX, Line 11G

“Bank service charges 0 337 5 licenses and permits 0 8,377 0 continuing education 2,850 0 0 dues and subscriptions 497 0 0 merchant fees 0 0 2,274 music therapy 2,700 0 0 books and supplies 46,516 13 2,662 contract labor 1,932 0 0 total 54,495 8,727 4,941”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 16,255”

Raw XML Appendix354 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOOK/TAX DEPRECIATION DIFFERENCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTATION OF MEETINGS WAS DONE BY THE SECRETARY, WHO HAS MOVED AND HAVE BEEN UNABLE TO GET IN TOUCH WITH HER TO GET THE MINUTES. THEY ARE IN THE PROCESS OF ATTEMPTING TO RETRIEVE THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KRYSTAL RUSSELL 4650 S NATIONAL, SUITE B3 SPRINGFIELD, MO 65810 CORINNE BARTO 2144 E REPUBLIC ROAD, APT A403 SPRINGFIELD, MO 65804 ANN BUEHLER 1435 E INDEPENDENCE, SUITE 100 SPRINGFIELD, MO 65804 TAYLOR MOORE 431 S JEFFERSON AVE, SUITE 116B SPRINGFIELD, MO 65806
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK SERVICE CHARGES 0 337 5 LICENSES AND PERMITS 0 8,377 0 CONTINUING EDUCATION 2,850 0 0 DUES AND SUBSCRIPTIONS 497 0 0 MERCHANT FEES 0 0 2,274 MUSIC THERAPY 2,700 0 0 BOOKS AND SUPPLIES 46,516 13 2,662 CONTRACT LABOR 1,932 0 0 TOTAL 54,495 8,727 4,941
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 16,255
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052960
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387224
IRS990/TotalFunctionalExpensesGrp/TotalAmt0452164
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt034006
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0310482
IRS990/TotalOtherProgSrvcExpenseAmt024805
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0746391
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0310482
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/PersonNm0COURTNEY UNGARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04178446806
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
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ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm017:09:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270199622
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPECTRUM ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04650 S NATIONAL AVE STE B3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0658102894
ReturnHeader/PreparerPersonGrp/PhoneNum04174294562
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0COLBY KEETH
ReturnHeader/ReturnTs02018-11-15T17:09:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$344,488
Liabilities
$34,006
Net assets
$310,482
Revenue
$746,391
Expenses
$452,164
Net income
$294,227
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$3.44$0.34$3.10$7.46$4.52$2.94