Civic Intelligence

117 Diamond

990 • Fiscal year 2019 • EIN 82-2005382

Jul 01, 2018 to Jun 30, 2019 • Filed on May 05, 2020

235 Montgomery St FL 30San Francisco, CA 94104

(415) 713-1552

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.18x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.24x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

94th percentile

101%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

13th percentile

-24%

Faster revenue growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$564,643

Up $283,908 (+101%) from 2018

Net Assets

Up

$462,286

Up $183,908 (+66%) from 2018

Liabilities

Up

$102,357

Up $100,000 (+4243%) from 2018

Revenue

Down

$428,351

Down $138,160 (-24%) from 2018

Expenses

Down

$244,443

Down $43,690 (-15%) from 2018

Net Income

Down

$183,908

Down $94,470 (-34%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $280,735Liabilities 2018: $2,357Net Assets 2018: $278,3782018Assets 2019: $564,643Liabilities 2019: $102,357Net Assets 2019: $462,2862019Assets 2020: $346,795Liabilities 2020: $2,356Net Assets 2020: $344,4392020Assets 2021: $77,223Liabilities 2021: $0Net Assets 2021: $77,2232021

Highlighted filing

2019

Assets$564,643
Liabilities$102,357
Net Assets$462,286

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $566,511Expenses 2018: $288,133Net Income 2018: $278,3782018Revenue 2019: $428,351Expenses 2019: $244,443Net Income 2019: $183,9082019Revenue 2020: $116,509Expenses 2020: $234,356Net Income 2020: -$117,8472020Revenue 2021: $57,374Expenses 2021: $324,590Net Income 2021: -$267,2162021

Highlighted filing

2019

Revenue$428,351
Expenses$244,443
Net Income$183,908
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 5, 2020
Return Version
2018v3.1
Gross Receipts
$428,351
Mission and Program Overview

Mission

Spanish infusion school students live the true meaning of comunidad: in spanish and english, students connect with our school community, appreciate the world's diversity, and embrace their love of learning to become curious people, ready to make an impact.

117 diamond dba spanish infusion school ("the organization") is nonprofit public benefit corporation that was incorporated into a 501(c)3 in june 2017 to operate first marin preparatory school and now called the spanish infusin shool ("the school") . The organization's role is to support the school. The primary function of the organization in the past had been to raise funds to provide tuition assistance to students with financial needs who are enrolled at the school and to support the school's programs through supplementing the professional development budget for teachers and purchasing classroom supplies such as computers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$280,735$400,198▲ $119,463
Rtn Earn Endowment Incm Other Fnds$0$183,908▲ $183,908
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$280,735$564,643▲ $283,908
Other Assets Total$0$164,445▲ $164,445
Liabilities
Other Liabilities$2,357$102,357▲ $100,000
Total Liabilities$2,357$102,357▲ $100,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$278,378$462,286▲ $183,908
Total Liabilities and Net Assets / Fund Balance$280,735$564,643▲ $283,908

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$150,000--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$427,685
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$666
All Other Contributions
$427,685
Change in Net Assets
$183,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,443
Total Fundraising Expense$68,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$28,152-$12,206$40,358
Other Expenses$10,500$10,231$56,791$10,231
Fees for Services Accounting-$8,545-$8,545
Fees for Services Other$8,544--$8,544
Information Technology$5,026--$5,026
Insurance-$3,303-$3,303
Advertising$604--$604
Conferences and Meetings$395--$395
Travel$146--$146
Total Functional Expenses$153,367$22,079$68,997$244,443
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$666
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$100,000
Other Liability$2,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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, Section B, Line 11B

The finance committee would normally review it.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
117 Diamond
EIN
82-2005382
Phone
4157131552
Address
235 MONTGOMERY ST FL 30, SAN FRANCISCO, CA 94104
Doing Business As
Spanish Infusion School

Signing Officer

Name
Scott Halstead
Title
Treasurer
Phone
4157131552
Signed
2020-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Halstead
Formed
2017
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
S D Mayer & Associates Llp
Address
235 MONTGOMERY STREET 30TH FL, SAN FRANCISCO, CA 94104
Preparer
Stephen D Mayer
Phone
4156914040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Graduation expense: program service expenses 9,872. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,872. Rebranding services: program service expenses 6,357. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,357. Professional development: program service expenses 6,081. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,081. Social committee: program service expenses 0. Management and general expenses 0. Fundraising expenses 4,150. Total expenses 4,150. Admissions: program service expenses 3,582. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,582. Auction - class project expenses: program service expenses 0. Management and general expenses 0. Fundraising expenses 3,332. Total expenses 3,332. Yearbook: program service expenses 1,534. Management and general expenses 0. Fundraising expenses 1,600. Total expenses 3,134. Bank charges: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,824. Total expenses 2,824. Camping commitee: program service expenses 475. Management and general expenses 0. Fundraising expenses 0. Total expenses 475. Meals and entertainmenet: program service expenses 0. Management and general expenses 0. Fundraising expenses 300. Total expenses 300. Room parent committee: program service expenses 251. Management and general expenses 0. Fundraising expenses 0. Total expenses 251.

FORM 990, PART XII, LINE 1:

The accounting method is modified cashs and is not changed. In 2017 return, the accounting method was mistakenly reported as cash, which should have been reported as modified cash.

FORM 990, PART XII, LINE 2C:

There is no process changing from the board of committee.

Heading, Item C

The organizatoin's legal name is 117 diamond, however, it operates under multiple dba names as listed below: 1. Spanish infusion school 2. Marin preparatory school

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014445
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1150000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1BUILDING DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1100000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0164445
IRS990ScheduleD/TotalLiabilityAmt0102357
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE WOULD NORMALLY REVIEW IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GRADUATION EXPENSE: PROGRAM SERVICE EXPENSES 9,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,872. REBRANDING SERVICES: PROGRAM SERVICE EXPENSES 6,357. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,357. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 6,081. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,081. SOCIAL COMMITTEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,150. TOTAL EXPENSES 4,150. ADMISSIONS: PROGRAM SERVICE EXPENSES 3,582. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,582. AUCTION - CLASS PROJECT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 3,332. TOTAL EXPENSES 3,332. YEARBOOK: PROGRAM SERVICE EXPENSES 1,534. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,600. TOTAL EXPENSES 3,134. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,824. TOTAL EXPENSES 2,824. CAMPING COMMITEE: PROGRAM SERVICE EXPENSES 475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 475. MEALS AND ENTERTAINMENET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 300. TOTAL EXPENSES 300. ROOM PARENT COMMITTEE: PROGRAM SERVICE EXPENSES 251. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 251.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ACCOUNTING METHOD IS MODIFIED CASHS AND IS NOT CHANGED. IN 2017 RETURN, THE ACCOUNTING METHOD WAS MISTAKENLY REPORTED AS CASH, WHICH SHOULD HAVE BEEN REPORTED AS MODIFIED CASH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO PROCESS CHANGING FROM THE BOARD OF COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATOIN'S LEGAL NAME IS 117 DIAMOND, HOWEVER, IT OPERATES UNDER MULTIPLE DBA NAMES AS LISTED BELOW: 1. SPANISH INFUSION SCHOOL 2. MARIN PREPARATORY SCHOOL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5HEADING, ITEM C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0280735
IRS990/TotalAssetsEOYAmt0564643
IRS990/TotalAssetsGrp/BOYAmt0280735
IRS990/TotalAssetsGrp/EOYAmt0564643
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0427685
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt068997
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022079
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153367
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02357
IRS990/TotalLiabilitiesEOYAmt0102357
IRS990/TotalLiabilitiesGrp/BOYAmt02357
IRS990/TotalLiabilitiesGrp/EOYAmt0102357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0278378
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0462286
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0153367
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0666
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0280735
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564643
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0146
IRS990/TravelGrp/TotalAmt0146
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0117 DIAMOND
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094114
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT HALSTEAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04157131552
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0117 DIAMOND
ReturnHeader/Filer/BusinessNameControlTxt0117D
ReturnHeader/Filer/EIN0822005382
ReturnHeader/Filer/PhoneNum04157131552
ReturnHeader/Filer/USAddress/AddressLine1Txt0235 MONTGOMERY ST FL 30
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094104
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0228A1BF59D02E52A4332C81A4916FCA3D98E0383
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A736A52EC90A8790989D54232CBE8C1C253DA04
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02020-05-05

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