Civic Intelligence

Utah County Academy of Sciences

990 • Fiscal year 2014 • EIN 83-0413267

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 10, 2014

940 West 800 South84058

(801) 225-8227

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.12x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

3.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$124,715

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

5.7%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,997,533

Up $106,849 (+5.7%) from 2013

Net Assets

Up

$1,754,418

Up $108,905 (+6.6%) from 2013

Liabilities

Down

$243,115

Down $2,056 (-0.8%) from 2013

Revenue

$2,867,979

No earlier filing loaded for comparison.

Expenses

Up

$2,759,074

Up $213,584 (+8.4%) from 2013

Net Income

$108,905

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $1,662,113Liabilities 2012: $217,379Net Assets 2012: $1,444,7342012Assets 2013: $1,890,684Liabilities 2013: $245,171Net Assets 2013: $1,645,5132013Assets 2014: $1,997,533Liabilities 2014: $243,115Net Assets 2014: $1,754,4182014Assets 2015: $2,233,939Liabilities 2015: $207,989Net Assets 2015: $2,025,9502015Assets 2016: $2,412,124Liabilities 2016: $238,546Net Assets 2016: $2,173,5782016Assets 2017: $2,658,073Liabilities 2017: $315,768Net Assets 2017: $2,342,3052017Assets 2018: $15,377,199Liabilities 2018: $12,688,657Net Assets 2018: $2,688,5422018Assets 2019: $16,291,423Liabilities 2019: $13,274,924Net Assets 2019: $3,016,4992019Assets 2020: $16,265,754Liabilities 2020: $13,046,495Net Assets 2020: $3,219,2592020Assets 2021: $16,739,108Liabilities 2021: $13,796,101Net Assets 2021: $2,943,0072021Assets 2022: $17,580,487Liabilities 2022: $13,412,475Net Assets 2022: $4,168,0122022Assets 2023: $16,952,833Liabilities 2023: $11,758,125Net Assets 2023: $5,194,7082023Assets 2024: $17,419,600Liabilities 2024: $11,882,373Net Assets 2024: $5,537,2272024Assets 2025: $18,178,210Liabilities 2025: $11,882,719Net Assets 2025: $6,295,4912025

Highlighted filing

2014

Assets$1,997,533
Liabilities$243,115
Net Assets$1,754,418

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2012: $2,592,2612012Expenses 2013: $2,545,4902013Revenue 2014: $2,867,979Expenses 2014: $2,759,074Net Income 2014: $108,9052014Revenue 2015: $2,966,802Expenses 2015: $2,695,270Net Income 2015: $271,5322015Revenue 2016: $2,951,582Expenses 2016: $2,803,954Net Income 2016: $147,6282016Revenue 2017: $3,086,249Expenses 2017: $2,917,522Net Income 2017: $168,7272017Revenue 2018: $3,386,089Expenses 2018: $3,039,852Net Income 2018: $346,2372018Revenue 2019: $4,958,726Expenses 2019: $4,630,769Net Income 2019: $327,9572019Revenue 2020: $5,723,018Expenses 2020: $5,520,258Net Income 2020: $202,7602020Revenue 2021: $6,568,938Expenses 2021: $5,488,712Net Income 2021: $1,080,2262021Revenue 2022: $6,928,182Expenses 2022: $5,703,177Net Income 2022: $1,225,0052022Revenue 2023: $6,845,309Expenses 2023: $5,818,613Net Income 2023: $1,026,6962023Revenue 2024: $6,841,807Expenses 2024: $6,499,288Net Income 2024: $342,5192024Revenue 2025: $6,820,701Expenses 2025: $6,062,437Net Income 2025: $758,2642025

Highlighted filing

2014

Revenue$2,867,979
Expenses$2,759,074
Net Income$108,905
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 10, 2014
Return Version
2013v3.1
Gross Receipts
$2,867,979
Mission and Program Overview

Mission

A Utah public charter school supported by state and federal funding.

Early college high school - a utah public charter school supported by state funding and federal and local charter school grants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,353,816$1,590,140▲ $236,324
Cash and Non-Interest-Bearing Accounts$433,326$274,614▼ $158,712
Land, Buildings, and Equipment, Net$86,287$120,905▲ $34,618
Prepaid Expenses and Deferred Charges$7,544$8,043▲ $499
Pledges and Grants Receivable$9,711$3,831▼ $5,880
Total Assets$1,890,684$1,997,533▲ $106,849
Liabilities
Accounts Payable and Accrued Expenses$245,171$243,115▼ $2,056
Total Liabilities$245,171$243,115▼ $2,056
Net Assets / Fund Balance
Unrestricted Net Assets$1,643,290$1,754,418▲ $111,128
Temporarily Rstr Net Assets$2,223--
Total Net Assets Fund Balance$1,645,513$1,754,418▲ $108,905
Total Liabilities and Net Assets / Fund Balance$1,890,684$1,997,533▲ $106,849

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,833$118,294$141,127
Leasehold Improvements$31,644$64,932$96,576
Buildings$66,428$17,753$84,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clark BaronDirectorFT$98,079$26,636$124,715

Board Members and Trustees

NameTitle
Gary SmithPresident
Abraham TengBoard Member
Don FaurotBoard Member
Jared FergusonBoard Member
Jess ChristenBoard Member
John DegraffenriedBoard Member
Lynne HerringBoard Member
Steven DensleyBoard Member
Mike PatchVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,729,206
Program Service Revenue
$129,525
Investment Income
$7,374
Other Revenue
$1,874
All Other Contributions
$3,357
Change in Net Assets
$108,905

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,867,979
Total Revenue per Audited Statements
$2,867,979
Total Revenue per Form 990
$2,867,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,831,423
Other Expenses$927,651
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,041,808$144,865-$1,186,673
Pension Plan Contributions$228,624$29,479-$258,103
Other Employee Benefits$200,404$27,167-$227,571
Occupancy$117,293$11,144-$128,437
Current Officers, Directors, Trustees, and Key Employees$98,079--$98,079
Fees for Services Other$50,601$16,914-$67,515
Payroll Taxes$53,829$7,168-$60,997
Information Technology$55,089--$55,089
Office Expenses$29,867$286-$30,153
Depreciation Depletion$24,940$2,369-$27,309
Travel$13,713--$13,713
Other Expenses$10,347--$10,347
Advertising$8,042--$8,042
Conferences and Meetings$2,811--$2,811
All Other Expenses$60--$60
Total Functional Expenses$2,519,682$239,392$0$2,759,074

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,759,074
Total Expenses per Audited Statements$2,759,074
Total Expenses per Form 990$2,759,074
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
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, Page 6, Part VI, Line 11B

Form 990 will be reviewed by management prior to filing. Board provided a copy after filing.

Form 990, Page 6, Part VI, Line 12C

The board of trustees and management regularly monitor and enforce the school's conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The principal's compensation is reviewed and approved each year by the board of trustees.

Form 990, Page 6, Part VI, Line 15B

Compensation is reviewed and approved each year by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Available upon request at the school's main office.

Filing and Contact Details

Filer

EIN
83-0413267
Phone
8012258227

Signing Officer

Name
Clark Baron
Title
Director
Phone
8012258227
Signed
2014-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clark Baron
Formed
2004
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
10

Preparer

Preparer
M Paul Winward CPA
Phone
8012256900
Raw XML Appendix399 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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IRS990/PYTotalRevenueAmt02746269
IRS990/ReconcilationRevenueExpnssAmt0108905
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0106269
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01353816
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01590140
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt066428
IRS990ScheduleD/BuildingsGrp/DepreciationAmt017753
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt084181
IRS990ScheduleD/EquipmentGrp/BookValueAmt022833
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0118294
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0141127
IRS990ScheduleD/ExpensesSubtotalAmt02759074
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031644
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064932
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096576
IRS990ScheduleD/RevenueSubtotalAmt02867979
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0120905
IRS990ScheduleD/TotalExpensesPerForm990Amt02759074
IRS990ScheduleD/TotalRevenuePerForm990Amt02867979
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02867979
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02759074
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV PROC 75-50 AS LONG AS THE SCHOOL'S CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE THE SCHOOL
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WILL BE REVIEWED BY MANAGEMENT PRIOR TO FILING. BOARD PROVIDED A COPY AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES AND MANAGEMENT REGULARLY MONITOR AND ENFORCE THE SCHOOL'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRINCIPAL'S COMPENSATION IS REVIEWED AND APPROVED EACH YEAR BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED EACH YEAR BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST AT THE SCHOOL'S MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02223
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01890684
IRS990/TotalAssetsEOYAmt01997533
IRS990/TotalAssetsGrp/BOYAmt01890684
IRS990/TotalAssetsGrp/EOYAmt01997533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02729206
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239392
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02519682
IRS990/TotalFunctionalExpensesGrp/TotalAmt02759074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0245171
IRS990/TotalLiabilitiesEOYAmt0243115
IRS990/TotalLiabilitiesGrp/BOYAmt0245171
IRS990/TotalLiabilitiesGrp/EOYAmt0243115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01645513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01754418
IRS990/TotalOtherCompensationAmt026636
IRS990/TotalProgramServiceExpensesAmt02519682
IRS990/TotalProgramServiceRevenueAmt0129525
IRS990/TotalReportableCompFromOrgAmt098079
IRS990/TotalRevenueGrp/ExclusionAmt07374
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0131399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02867979
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01890684
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01997533
IRS990/TravelGrp/ProgramServicesAmt013713
IRS990/TravelGrp/TotalAmt013713
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01643290
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01754418
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10940 WEST 800 SOUTH
IRS990/USAddress/City0OREM
IRS990/USAddress/State0UT
IRS990/USAddress/ZIPCode084058
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.UCAS.K12.UT.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARK BARON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08012258227
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10UTAH COUNTY ACADEMY OF SCIENCES
ReturnHeader/Filer/BusinessNameControlTxt0UTAH
ReturnHeader/Filer/EIN0830413267
ReturnHeader/Filer/PhoneNum08012258227
ReturnHeader/Filer/USAddress/AddressLine10940 WEST 800 SOUTH
ReturnHeader/Filer/USAddress/City0OREM
ReturnHeader/Filer/USAddress/State0UT
ReturnHeader/Filer/USAddress/ZIPCode084058
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870343246
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SQUIRE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101329 SOUTH 800 EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OREM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0840977737
ReturnHeader/PreparerPersonGrp/PhoneNum08012256900
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M PAUL WINWARD CPA
ReturnHeader/ReturnTs02014-12-12T09:59:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$18.2$11.9$6.30$6.82$6.06$0.76
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.4$11.9$5.54$6.84$6.50$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$11.8$5.19$6.85$5.82$1.03
2022Detailed filing. Detailed filing data is available for this year.$17.6$13.4$4.17$6.93$5.70$1.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$13.8$2.94$6.57$5.49$1.08
2020Detailed filing. Detailed filing data is available for this year.$16.3$13.0$3.22$5.72$5.52$0.20
2019Detailed filing. Detailed filing data is available for this year.$16.3$13.3$3.02$4.96$4.63$0.33
2018Detailed filing. Detailed filing data is available for this year.$15.4$12.7$2.69$3.39$3.04$0.35
2017Detailed filing. Detailed filing data is available for this year.$2.66$0.32$2.34$3.09$2.92$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.41$0.24$2.17$2.95$2.80$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.21$2.03$2.97$2.70$0.27
2014Detailed filing. Detailed filing data is available for this year.$2.00$0.24$1.75$2.87$2.76$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.25$1.65$2.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.22$1.44$2.59