Civic Intelligence

National University Academy Sparrow

EIN 83-1506921 • 501(c)3 • LA Mesa, CA

Pub. 78 Eligible

Profile

To cultivate conscientious, engaged citizens through a scholarly and artistic study of the humanities, math and science, grounded in waldorf philosophy.

5150 Wilson StreetLA Mesa, CA 91942

sparrowschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.71x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-27%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

51st percentile

7.8%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$983,059

Down $1,397,348 (-59%) from 2023

Liabilities

Down

$699,985

Down $584,477 (-46%) from 2023

Net Assets

Down

$283,074

Down $812,871 (-74%) from 2023

Revenue

Down

$4,744,610

Down $851,741 (-15%) from 2023

Expenses

Up

$5,557,481

Up $184,779 (+3.4%) from 2023

Net Income

Down

-$812,871

Down $1,036,520 (-463%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $2,305,775Liabilities 2018: $2,362,484Net Assets 2018: -$56,7102018Assets 2020: $1,593,097Liabilities 2020: $988,269Net Assets 2020: $604,8282020Assets 2021: $1,973,542Liabilities 2021: $1,124,119Net Assets 2021: $849,4232021Assets 2022: $1,859,922Liabilities 2022: $987,626Net Assets 2022: $872,2962022Assets 2023: $2,380,407Liabilities 2023: $1,284,462Net Assets 2023: $1,095,9452023Assets 2024: $983,059Liabilities 2024: $699,985Net Assets 2024: $283,0742024

Highlighted filing

2024

Assets$983,059
Liabilities$699,985
Net Assets$283,074

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $2,320,007Expenses 2018: $2,376,717Net Income 2018: -$56,7102018Revenue 2020: $3,345,451Expenses 2020: $2,744,622Net Income 2020: $600,8292020Revenue 2021: $3,374,397Expenses 2021: $3,129,802Net Income 2021: $244,5952021Revenue 2022: $4,083,506Expenses 2022: $4,060,633Net Income 2022: $22,8732022Revenue 2023: $5,596,351Expenses 2023: $5,372,702Net Income 2023: $223,6492023Revenue 2024: $4,744,610Expenses 2024: $5,557,481Net Income 2024: -$812,8712024

Highlighted filing

2024

Revenue$4,744,610
Expenses$5,557,481
Net Income-$812,871

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$4,744,610
Mission and Program Overview

Mission

To cultivate conscientious, engaged citizens through a scholarly and artistic study of the humanities, math and science, grounded in waldorf philosophy.

Operation of a public charter school for grade k-8 students emphasizing the waldorf philosophy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$550,785$607,002▲ $56,217
Savings and Temporary Cash Investments$1,238,320$322,708▼ $915,612
Land, Buildings, and Equipment, Net$286,160$25,841▼ $260,319
Prepaid Expenses and Deferred Charges$63,543$17,090▼ $46,453
Total Assets$2,380,407$983,059▼ $1,397,348
Other Assets Total$241,599$10,418▼ $231,181
Liabilities
Deferred Revenue$291,548$399,366▲ $107,818
Accounts Payable and Accrued Expenses$671,606$242,373▼ $429,233
Other Liabilities$230,697$0▼ $230,697
Unsecured Notes Loans Payable$90,611$58,246▼ $32,365
Total Liabilities$1,284,462$699,985▼ $584,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,095,945$257,485▼ $838,460
Net Assets With Donor Restrictions-$25,589-
Total Net Assets Fund Balance$1,095,945$283,074▼ $812,871
Total Liabilities and Net Assets / Fund Balance$2,380,407$983,059▼ $1,397,348

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$19,016$20,825$39,841
Equipment$3,796$2,508$6,304
Other Land Buildings$3,029$466$3,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Teresa KellySite AdministratorFT$111,448$21,175$132,623
MICHELLE D'AUGUSTAExecutive DirectorFT$15,000$2,850$17,850

Board Members and Trustees

NameTitle
Eileen LoguePresident
Andrew EspirituMember
Nate SturmMember
Robin KeithSecretary
Lorien RamirezTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
La Mesa Adventist Community ChurtRents4207 SPRING GARDENS ROAD, La Mesa, CA 91941$441,631
Arc Of San DiegoSped Services3030 MARKET STREET, San Diego, CA 92102$267,400
Scoot Education INCRecruiting Services5670 WILSHIRE BOULEVARD, Los Angeles, CA 90036$170,585
Procopio GeneralLegal Services525 B STREET SUITE 2200, San Diego, CA 92101$106,523
Revenue and Support

Revenue Composition

Contributions and Grants
$4,551,237
Program Service Revenue
$79,415
Investment Income
$21,557
Other Revenue
$92,401
Change in Net Assets
$-812,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,744,610
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,744,610
Total Revenue per Form 990
$4,744,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,984,240
Other Expenses$2,573,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,812,487$233,261-$2,045,748
Pension Plan Contributions$598,949--$598,949
Occupancy$437,932$77,695-$515,627
Fees for Services Other$442,408$59,137-$501,545
Fees for Services Legal$250,087--$250,087
Other Employee Benefits$140,474$24,922-$165,396
Fees for Services Accounting$97,220$14,981-$112,201
Current Officers, Directors, Trustees, and Key Employees-$88,298-$88,298
Payroll Taxes$72,913$12,936-$85,849
Insurance$46,602$8,268-$54,870
Other Expenses$30,962$5,493-$36,455
Conferences and Meetings$30,446$5,362-$35,808
Office Expenses$22,245$3,946-$26,191
Information Technology$16,044$2,846-$18,890
Depreciation Depletion$8,234$1,461-$9,695
Travel$7,653$1,125-$8,778
Total Functional Expenses$4,974,346$583,135$0$5,557,481

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,557,481
Total Expenses per Audited Statements$5,557,481
Total Expenses per Form 990$5,557,481
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11B

The form 990 is reviewed by the executive director, the back-office provider, and the board of directors before filing.

Form 990, Part VI, Section B, Line 12C

Compliance is monitored annually through filing of ca form 700 economic interest statement. If a transaction arised where there is a conflict of interest, the person with such conflict is not allowed to vote on the transaction.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director is determined based on compensation paid to senior management of comparable nonprofit organizations and educational institutions. The executive director holds a written employment contract that is approved by the board.

Form 990, Part VI, Section C, Line 19

Documents are available upon request if not already made available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Sparrow Academy
EIN
83-1506921
Phone
6194396327
Address
5150 WILSON STREET, LA MESA, CA 91942

Signing Officer

Name
MICHELLE D'AUGUSTA
Title
Executive Director
Phone
6194396327
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MICHELLE D'AUGUSTA
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
71
Volunteers
120

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Marcy Kearney
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

Raw XML AppendixShowing 400 of 450 raw XML fields

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IRS990/OtherExpensesGrp/ProgramServicesAmt1178357
IRS990/OtherExpensesGrp/ProgramServicesAmt2145488
IRS990/OtherExpensesGrp/ProgramServicesAmt330962
IRS990/OtherExpensesGrp/TotalAmt0635845
IRS990/OtherExpensesGrp/TotalAmt1210000
IRS990/OtherExpensesGrp/TotalAmt2157249
IRS990/OtherExpensesGrp/TotalAmt336455
IRS990/OtherLiabilitiesGrp/BOYAmt0230697
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADJUSTMENT WRITE-OFFS
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt091473
IRS990/OtherRevenueMiscGrp/ExclusionAmt1928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt091473
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1928
IRS990/OtherRevenueTotalAmt092401
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0233261
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01812487
IRS990/OtherSalariesAndWagesGrp/TotalAmt02045748
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012936
IRS990/PayrollTaxesGrp/ProgramServicesAmt072913
IRS990/PayrollTaxesGrp/TotalAmt085849
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0598949
IRS990/PensionPlanContributionsGrp/TotalAmt0598949
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt063543
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017090
IRS990/PrincipalOfficerNm0MICHELLE D'AUGUSTA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0AFTERSCHOOL CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt079415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt079415
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05490376
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013390
IRS990/PYOtherExpensesAmt02130321
IRS990/PYOtherRevenueAmt03011
IRS990/PYProgramServiceRevenueAmt089574
IRS990/PYRevenuesLessExpensesAmt0223649
IRS990/PYSalariesCompEmpBnftPaidAmt03242381
IRS990/PYTotalExpensesAmt05372702
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05596351
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-812871
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt079415
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01238320
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0322708
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03796
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02508
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06304
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05557481
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019016
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020825
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt039841
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03029
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0466
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03495
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04744610
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025841
IRS990ScheduleD/TotalExpensesPerForm990Amt05557481
IRS990ScheduleD/TotalRevenuePerForm990Amt04744610
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04744610
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05557481
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY WITHIN ITS CHARTER DOCUMENT. THE CHARTER DOCUMENT IS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND IS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL OPERATING TUITION-FREE; THEREFORE SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE NOT APPLICABLE AND RECORDS FOR SUCH ARE NOT MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF SAN DIEGO, CALIFORNIA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THE BACK-OFFICE PROVIDER, AND THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE IS MONITORED ANNUALLY THROUGH FILING OF CA FORM 700 ECONOMIC INTEREST STATEMENT. IF A TRANSACTION ARISED WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BASED ON COMPENSATION PAID TO SENIOR MANAGEMENT OF COMPARABLE NONPROFIT ORGANIZATIONS AND EDUCATIONAL INSTITUTIONS. THE EXECUTIVE DIRECTOR HOLDS A WRITTEN EMPLOYMENT CONTRACT THAT IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST IF NOT ALREADY MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02380407
IRS990/TotalAssetsEOYAmt0983059
IRS990/TotalAssetsGrp/BOYAmt02380407
IRS990/TotalAssetsGrp/EOYAmt0983059
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04551237
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0583135
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04974346
IRS990/TotalFunctionalExpensesGrp/TotalAmt05557481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01284462
IRS990/TotalLiabilitiesEOYAmt0699985
IRS990/TotalLiabilitiesGrp/BOYAmt01284462
IRS990/TotalLiabilitiesGrp/EOYAmt0699985
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01095945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0283074
IRS990/TotalOtherCompensationAmt024025
IRS990/TotalProgramServiceExpensesAmt04974346
IRS990/TotalProgramServiceRevenueAmt079415
IRS990/TotalReportableCompFromOrgAmt0126448
IRS990/TotalRevenueGrp/ExclusionAmt0113958
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04744610
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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