Civic Intelligence

National University Academy Sparrow

990 • Fiscal year 2021 • EIN 83-1506921

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

Organization ProfileSPARROWSCHOOL.ORG
4207 Spring Gardens RoadLA Mesa, CA 91941

(619) 439-6327

Siviq Scores

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

Liabilities / Assets

86th percentile

0.57x

Higher debt load relative to assets than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.33x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

40th percentile

7.2%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

76th percentile

$118,199

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

72nd percentile

24%

Faster asset growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

0.9%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$1,973,542

Up $380,445 (+24%) from 2020

Net Assets

Up

$849,423

Up $244,595 (+40%) from 2020

Liabilities

Up

$1,124,119

Up $135,850 (+14%) from 2020

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin40th percentile

Revenue

Up

$3,374,397

Up $28,946 (+0.9%) from 2020

Expenses

Up

$3,129,802

Up $385,180 (+14%) from 2020

Net Income

Down

$244,595

Down $356,234 (-59%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$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

2021

Assets$1,973,542
Liabilities$1,124,119
Net Assets$849,423
Open 2021 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$3,374,397
Expenses$3,129,802
Net Income$244,595
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.2
Gross Receipts
$3,374,397
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
Cash and Non-Interest-Bearing Accounts$376,975$804,810▲ $427,835
Savings and Temporary Cash Investments$683,735$621,419▼ $62,316
Accounts Receivable$460,444$473,414▲ $12,970
Prepaid Expenses and Deferred Charges$36,549$30,929▼ $5,620
Land, Buildings, and Equipment, Net$16,937$28,570▲ $11,633
Total Assets$1,593,097$1,973,542▲ $380,445
Other Assets Total$18,457$14,400▼ $4,057
Liabilities
Accounts Payable and Accrued Expenses$544,775$600,922▲ $56,147
Unsecured Notes Loans Payable-$438,056-
Deferred Revenue-$59,141-
Other Liabilities$443,494$26,000▼ $417,494
Total Liabilities$988,269$1,124,119▲ $135,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$600,533$849,423▲ $248,890
Net Assets With Donor Restrictions$4,295$0▼ $4,295
Total Net Assets Fund Balance$604,828$849,423▲ $244,595
Total Liabilities and Net Assets / Fund Balance$1,593,097$1,973,542▲ $380,445

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$13,488$1,826$15,314
Equipment$9,614$307$9,921
Other Land Buildings$5,468-$5,468
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexis LazzarettiExecutive Director/CEOFT$108,873$9,326$118,199

Board Members and Trustees

NameTitle
Daniel CohenChair
Robin KeithMember
Caelie Erickson-starkSecretary
Bryan MccullochTreasurer/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$3,362,254
Program Service Revenue
$0
Investment Income
$6,285
Other Revenue
$5,858
All Other Contributions
$22,732
Change in Net Assets
$244,595

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,374,397
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,374,397
Total Revenue per Form 990
$3,374,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,003,619
Other Expenses$1,126,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,266,012$63,875-$1,329,887
Pension Plan Contributions$414,984--$414,984
Occupancy$298,312$39,194-$337,506
Current Officers, Directors, Trustees, and Key Employees-$105,009-$105,009
Other Employee Benefits$77,290$10,310-$87,600
Fees for Services Accounting$67,636$7,721-$75,357
Fees for Services Other$63,953$7,639-$71,592
Payroll Taxes$58,355$7,784-$66,139
Fees for Services Legal$28,516$372-$28,888
Other Expenses$23,717$3,164-$26,881
Insurance$21,083$2,812-$23,895
Office Expenses$12,124$1,617-$13,741
Conferences and Meetings$12,061$1,609-$13,670
Information Technology$9,753$1,301-$11,054
Depreciation Depletion$4,058$106-$4,164
Interest$1,207$161-$1,368
Advertising$1,140--$1,140
Travel$176$24-$200
Total Functional Expenses$2,830,655$299,147$0$3,129,802

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,129,802
Total Expenses per Audited Statements$3,129,802
Total Expenses per Form 990$3,129,802
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$26,000
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
4207 SPRING GARDENS ROAD, LA MESA, CA 91941

Signing Officer

Name
Alexis Lazzaretti
Title
Executive Director
Phone
6194396327
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexis Lazzaretti
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
46
Volunteers
145

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 416 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0307
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01826
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015314
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05468
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03374397
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:
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IRS990ScheduleD/TotalExpensesPerForm990Amt03129802
IRS990ScheduleD/TotalLiabilityAmt026000
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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 NONDISCRIMANTORY POLICY WITHIN ITS CHARTER DOCUMENT. THE CHARTER DOCUMENT IS AVAIABLE 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, CALFIORNIA 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
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01973542
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LA MESA
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IRS990/USAddress/ZIPCd091941
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0SPARROWSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEXIS LAZZARETTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06194396327
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091941

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,973,542
Liabilities
$1,124,119
Net assets
$849,423
Revenue
$3,374,397
Expenses
$3,129,802
Net income
$244,595
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.70$0.28$4.74$5.56$0.81
2023Detailed filing. Detailed filing data is available for this year.$2.38$1.28$1.10$5.60$5.37$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.86$0.99$0.87$4.08$4.06$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.97$1.12$0.85$3.37$3.13$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.59$0.99$0.60$3.35$2.74$0.60
2018Summary only. Only limited summary data is available for this year.$2.31$2.36$0.06$2.32$2.38$0.06