Civic Intelligence

Craig School

990 • Fiscal year 2022 • EIN 81-5033848

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 28, 2023

Organization ProfileWWW.THECHILDRENSSCHOOL.NET
2424 SE Bristol 300Newport Beach, CA 92660

(949) 252-8635

Siviq Scores

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

Liabilities / Assets

84th percentile

0.51x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.76x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

47th percentile

5.3%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

37th percentile

-1.5%

Faster revenue growth than 37% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$2,955,298

Up $307,854 (+12%) from 2021

Net Assets

Up

$1,458,017

Up $103,171 (+7.6%) from 2021

Liabilities

Up

$1,497,281

Up $204,683 (+16%) from 2021

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin47th percentile

Revenue

Down

$1,960,782

Down $30,838 (-1.5%) from 2021

Expenses

Up

$1,857,611

Up $254,707 (+16%) from 2021

Net Income

Down

$103,171

Down $285,545 (-73%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$10M$5.0M$0Assets 2019: $767,063Liabilities 2019: $34,298Net Assets 2019: $732,7652019Assets 2020: $1,740,624Liabilities 2020: $774,494Net Assets 2020: $966,1302020Assets 2021: $2,647,444Liabilities 2021: $1,292,598Net Assets 2021: $1,354,8462021Assets 2022: $2,955,298Liabilities 2022: $1,497,281Net Assets 2022: $1,458,0172022Assets 2023: $2,139,097Liabilities 2023: $432,754Net Assets 2023: $1,706,3432023Assets 2024: $9,514,576Liabilities 2024: $8,061,824Net Assets 2024: $1,452,7522024Assets 2025: $8,720,028Liabilities 2025: $7,837,104Net Assets 2025: $882,9242025

Highlighted filing

2022

Assets$2,955,298
Liabilities$1,497,281
Net Assets$1,458,017
Open 2022 Filing

Operations Trend

Revenue Growth37th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $858,170Expenses 2019: $136,530Net Income 2019: $721,6402019Revenue 2020: $1,384,730Expenses 2020: $1,151,365Net Income 2020: $233,3652020Revenue 2021: $1,991,620Expenses 2021: $1,602,904Net Income 2021: $388,7162021Revenue 2022: $1,960,782Expenses 2022: $1,857,611Net Income 2022: $103,1712022Revenue 2023: $2,590,331Expenses 2023: $2,342,005Net Income 2023: $248,3262023Revenue 2024: $2,479,849Expenses 2024: $2,379,897Net Income 2024: $99,9522024Revenue 2025: $2,245,212Expenses 2025: $2,815,040Net Income 2025: -$569,8282025

Highlighted filing

2022

Revenue$1,960,782
Expenses$1,857,611
Net Income$103,171
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 28, 2023
Return Version
2021v4.1
Gross Receipts
$1,960,782
Mission and Program Overview

Mission

To provide a safe and nurturing environment in which children can connect, communicate, and create.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$747,184$914,493▲ $167,309
Cash and Non-Interest-Bearing Accounts$808,610$907,097▲ $98,487
Land, Buildings, and Equipment, Net$852,084$814,430▼ $37,654
Prepaid Expenses and Deferred Charges$190,904$274,664▲ $83,760
Savings and Temporary Cash Investments-$3,062-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,647,444$2,955,298▲ $307,854
Other Assets Total$48,662$41,552▼ $7,110
Liabilities
Deferred Revenue$1,220,515$1,484,993▲ $264,478
Accounts Payable and Accrued Expenses$72,083$12,287▼ $59,796
Other Liabilities-$1-
Total Liabilities$1,292,598$1,497,281▲ $204,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,310,267$1,453,471▲ $143,204
Net Assets With Donor Restrictions$44,579$4,546▼ $40,033
Total Net Assets Fund Balance$1,354,846$1,458,017▲ $103,171
Total Liabilities and Net Assets / Fund Balance$2,647,444$2,955,298▲ $307,854

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$658,094$42,834-
Other Land Buildings$16,660$4,950-
Equipment$139,676$26,762-
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
David AllisonPresident & CFO
Cambria ClineDirector
Danielle AllisonDirector
Marci SurfasDirector
Steve FlamDirector
Eugene WitkinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$481,358
Program Service Revenue
$1,473,405
Investment Income
$19
Other Revenue
$6,000
All Other Contributions
$481,358
Change in Net Assets
$103,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,025,006
Other Expenses$832,605
Total Fundraising Expense$24,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$850,779$94,531-$945,310
Occupancy$306,997$34,111-$341,108
All Other Expenses$38,485$22,387$24,792$85,664
Insurance$74,836$8,315-$83,151
Payroll Taxes$70,565$7,840-$78,405
Depreciation Depletion$30,123$7,531-$37,654
Other Expenses$31,038$3,178-$31,038
Information Technology$12,205$12,205-$24,410
Office Expenses$5,475$5,475-$10,950
Advertising$1,433$1,433-$2,866
Fees for Services Accounting-$1,650-$1,650
Other Employee Benefits$1,162$129-$1,291
Conferences and Meetings$117$117-$234
Total Functional Expenses$1,630,425$202,394$24,792$1,857,611
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“David and danielle allison are husband and wife.”

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

“To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arms length bargaining.Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organizations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“We monitor this on an ongoing basis as payments are made and as contracts entered into during the course of the year.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
The Craig School
EIN
81-5033848
Phone
9492528635
Address
2424 SE BRISTOL 300, NEWPORT BEACH, CA 92660

Signing Officer

Name
David Allison
Title
President & CFO
Signed
2023-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Allison
Formed
2016
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
10

Preparer

Firm
Guzman & Gray Certified Public Accountants
Address
4510 E Pacific Coast Highway Suite, Long Beach, CA 90804
Preparer
Patrick S Guzman CPA
Phone
5624980997
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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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IRS990/Desc0The Childrens School provides a comprehensive intervention for children in Kindergarten through Eighth Grade who need cognitive-behavioral training in a nurturing educational environment. Through a positive rewards-based system, this specialized program focuses on self-regulation, the management of anger, anxiety, frustration, and compliance, as well as social pragmatics, relational skills and social reciprocity. This encourages behavior modification in a small class setting (approximately 5:1 student/faculty ratio) with tremendous success. The Children's School integrates academic, social and behavioral learning, and offers a comprehensive approach to providing the fundamental skills that prepare children for a lifetime of success.
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IRS990/PayrollTaxesGrp/ProgramServicesAmt070565
IRS990/PayrollTaxesGrp/TotalAmt078405
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0190904
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0274664
IRS990/PrincipalOfficerNm0DAVID ALLISON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01473405
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01473405
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0526071
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0750166
IRS990/PYOtherRevenueAmt02500
IRS990/PYProgramServiceRevenueAmt01463049
IRS990/PYRevenuesLessExpensesAmt0388716
IRS990/PYSalariesCompEmpBnftPaidAmt0852738
IRS990/PYTotalExpensesAmt01602904
IRS990/PYTotalRevenueAmt01991620
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0103171
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01473405
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03062
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0658094
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042834
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0700928
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139676
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026762
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0166438
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016660
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04950
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt021610
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0814430
IRS990ScheduleD/TotalLiabilityAmt01
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/ExplanationTxt0We post a public notice in a local newspaper annually.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID AND DANIELLE ALLISON ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arms length bargaining.Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organizations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2We monitor this on an ongoing basis as payments are made and as contracts entered into during the course of the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
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 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02647444
IRS990/TotalAssetsEOYAmt02955298
IRS990/TotalAssetsGrp/BOYAmt02647444
IRS990/TotalAssetsGrp/EOYAmt02955298
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0481358
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024792
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0202394
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01630425
IRS990/TotalFunctionalExpensesGrp/TotalAmt01857611
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01292598
IRS990/TotalLiabilitiesEOYAmt01497281
IRS990/TotalLiabilitiesGrp/BOYAmt01292598
IRS990/TotalLiabilitiesGrp/EOYAmt01497281
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01354846
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01458017
IRS990/TotalProgramServiceExpensesAmt01630425
IRS990/TotalProgramServiceRevenueAmt01473405
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01479424
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01960782
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02647444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02955298
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02424 SE BRISTOL 300
IRS990/USAddress/CityNm0NEWPORT BEACH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092660
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.THECHILDRENSSCHOOL.NET

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,955,298
Liabilities
$1,497,281
Net assets
$1,458,017
Revenue
$1,960,782
Expenses
$1,857,611
Net income
$103,171
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.72$7.84$0.88$2.25$2.82$0.57
2024Detailed filing. Detailed filing data is available for this year.$9.51$8.06$1.45$2.48$2.38$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.14$0.43$1.71$2.59$2.34$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.96$1.50$1.46$1.96$1.86$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$1.29$1.35$1.99$1.60$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.77$0.97$1.38$1.15$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.73$0.86$0.14$0.72