Civic Intelligence

Craig School

990 • Fiscal year 2024 • EIN 81-5033848

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 12, 2025

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

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

3.25x

Higher debt load relative to revenue than 93% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

99th percentile

345%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-4.3%

Faster revenue growth than 27% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,514,576

Up $7,375,479 (+345%) from 2023

Net Assets

Down

$1,452,752

Down $253,591 (-15%) from 2023

Liabilities

Up

$8,061,824

Up $7,629,070 (+1763%) from 2023

Revenue

Down

$2,479,849

Down $110,482 (-4.3%) from 2023

Expenses

Up

$2,379,897

Up $37,892 (+1.6%) from 2023

Net Income

Down

$99,952

Down $148,374 (-60%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$9,514,576
Liabilities$8,061,824
Net Assets$1,452,752

Operations Trend

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

2024

Revenue$2,479,849
Expenses$2,379,897
Net Income$99,952
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 12, 2025
Return Version
2023v6.0
Gross Receipts
$2,479,849
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
Investments in Publicly Traded Securities$1,123,582$1,025,308▼ $98,274
Land, Buildings, and Equipment, Net$803,574$761,797▼ $41,777
Cash and Non-Interest-Bearing Accounts$123,638$149,176▲ $25,538
Accounts Receivable$19,023$89,338▲ $70,315
Prepaid Expenses and Deferred Charges$41,576$43,557▲ $1,981
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,921,626$9,514,576▼ $407,050
Other Assets Total$7,810,233$7,445,400▼ $364,833
Liabilities
Other Liabilities$8,136,072$7,869,703▼ $266,369
Deferred Revenue$410,404$155,619▼ $254,785
Accounts Payable and Accrued Expenses$22,350$36,502▲ $14,152
Total Liabilities$8,568,826$8,061,824▼ $507,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$970,367$1,285,108▲ $314,741
Net Assets With Donor Restrictions$382,433$167,644▼ $214,789
Total Net Assets Fund Balance$1,352,800$1,452,752▲ $99,952
Total Liabilities and Net Assets / Fund Balance$9,921,626$9,514,576▼ $407,050

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$611,366$89,562$700,928
Equipment$138,553$56,744$195,297
Other Land Buildings$11,878$9,732$21,610
Other Assets Org$27,704--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David AllisonPresident & CFO
Bill BeemanDirector
Cambria ClineDirector
Sandy AzvaradelDirector
Steve FlamDirector
Vicki SchennumSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Regents Of The University Of CaliforniaTraining & Staff Dev.222 ALDRICH HALL, Irvine, CA 92697$150,240
Revenue and Support

Revenue Composition

Contributions and Grants
$743,654
Program Service Revenue
$1,675,394
Investment Income
$51,729
Other Revenue
$9,072
All Other Contributions
$743,654
Change in Net Assets
$99,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,479,849
Total Revenue per Audited Statements
$2,479,849
Total Revenue per Form 990
$2,479,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,304,958
Other Expenses$1,074,939
Total Fundraising Expense$13,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,067,300$118,589-$1,185,889
Occupancy$414,311$46,035-$460,346
All Other Expenses$99,910$11,102-$111,012
Payroll Taxes$88,472$9,830-$98,302
Insurance$80,607$8,956-$89,563
Information Technology$72,980$8,109-$81,089
Depreciation Depletion$37,599$4,178-$41,777
Other Expenses$36,554$4,061$13,088$40,615
Other Employee Benefits$18,690$2,077-$20,767
Office Expenses$7,805$867-$8,672
Total Functional Expenses$2,130,128$236,681$13,088$2,379,897

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,379,897
Total Expenses per Audited Statements$2,379,897
Total Expenses per Form 990$2,379,897
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
Operating Lease Liabilities$7,869,703
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, Section A, Line 2

David and danielle allison are husband and wife.

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

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, Section B, Line 12C

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, Section C, Line 19

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
2025-03-12
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
31
Volunteers
10

Preparer

Firm
GuzmanGray
Address
3200 Bristol St Ste 640, Costa Mesa, CA 92626
Preparer
John C Dahlin
Phone
9493160600
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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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, Section A, Line 2
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 C, Line 19
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