Civic Intelligence

Foundations Cognitive Schools Inc

EIN 84-4788749 • 501(c)3 • Rancho Santa Margarita, CA

Profile

Our Mission is to help every child grow to the full potential of who God has created them to be - cognitively, academically, socially, and emotionally. We are a school that works with children with learning challenges or disabilities.

30161-B Avenida de las BanderasRancho Santa Margarita, CA 92688

www.foundationscognitive.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-24%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$69,667

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-48%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-52%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$119,445

Down $112,026 (-48%) from 2023

Liabilities

Down

$420

Down $5,915 (-93%) from 2023

Net Assets

Down

$119,025

Down $106,111 (-47%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin21st percentile

Revenue

Down

$448,720

Down $483,796 (-52%) from 2023

Expenses

Down

$554,831

Down $370,874 (-40%) from 2023

Net Income

Down

-$106,111

Down $112,922 (-1658%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$400K$300K$200K$100K$0Assets 2020: $312,593Liabilities 2020: $0Net Assets 2020: $312,5932020Assets 2021: $284,934Liabilities 2021: $1,890Net Assets 2021: $283,0442021Assets 2022: $321,735Liabilities 2022: $39,912Net Assets 2022: $281,8232022Assets 2023: $231,471Liabilities 2023: $6,335Net Assets 2023: $225,1362023Assets 2024: $119,445Liabilities 2024: $420Net Assets 2024: $119,0252024

Highlighted filing

2024

Assets$119,445
Liabilities$420
Net Assets$119,025
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2020: $658,760Expenses 2020: $346,167Net Income 2020: $312,5932020Revenue 2021: $720,891Expenses 2021: $750,440Net Income 2021: -$29,5492021Revenue 2022: $831,280Expenses 2022: $832,501Net Income 2022: -$1,2212022Revenue 2023: $932,516Expenses 2023: $925,705Net Income 2023: $6,8112023Revenue 2024: $448,720Expenses 2024: $554,831Net Income 2024: -$106,1112024

Highlighted filing

2024

Revenue$448,720
Expenses$554,831
Net Income-$106,111
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$119,445
Liabilities
$420
Net assets
$119,025
Revenue
$448,720
Expenses
$554,831
Net income
-$106,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$4.49$5.55$1.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.06$2.25$9.33$9.26$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.40$2.82$8.31$8.33$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.02$2.83$7.21$7.50$0.30
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.00$3.13$6.59$3.46$3.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$448,720
Mission and Program Overview

Mission

Our Mission is to help every child grow to the full potential of who God has created them to be - cognitively, academically, socially, and emotionally. We are a school that works with children with learning challenges or disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$225,136$119,025▼ $106,111
Cash and Non-Interest-Bearing Accounts$222,121$72,176▼ $149,945
Other Notes and Loans Receivable, Net-$37,500-
Land, Buildings, and Equipment, Net$6,808$4,097▼ $2,711
Accounts Receivable$2,542$2,657▲ $115
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$231,471$119,445▼ $112,026
Other Assets Total-$3,015-
Liabilities
Accounts Payable and Accrued Expenses$6,335$420▼ $5,915
Total Liabilities$6,335$420▼ $5,915
Net Assets / Fund Balance
Total Net Assets Fund Balance$225,136$119,025▼ $106,111
Total Liabilities and Net Assets / Fund Balance$231,471$119,445▼ $112,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,097$19,465$23,562
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jimelle CarlsonCFOFT$69,667$69,667

Board Members and Trustees

NameTitle
Charles KrughCEO
Michelle KrughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$79,363
Program Service Revenue
$358,841
Investment Income
$10,516
Other Revenue
$0
All Other Contributions
$36,000
Change in Net Assets
$-106,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$338,819
Other Expenses$216,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,278--$227,278
Occupancy$89,831--$89,831
Current Officers, Directors, Trustees, and Key Employees$5,000$64,667-$69,667
Office Expenses-$62,477-$62,477
Payroll Taxes$25,656--$25,656
Advertising-$20,407-$20,407
Information Technology-$17,091-$17,091
Other Employee Benefits$16,218--$16,218
All Other Expenses$1,600$2,206-$3,806
Fees for Services Accounting-$3,173-$3,173
Depreciation Depletion-$2,711-$2,711
Other Expenses$2,205$2,494-$2,205
Insurance-$1,160-$1,160
Total Functional Expenses$375,237$179,594$0$554,831
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
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

“Chuck and Michelle Krugh are spouses”

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Foundations Cognitive Schools Inc
EIN
84-4788749
Phone
9494820383
Address
30161-B Avenida de las Banderas, Rancho Santa Margarita, CA 92688

Signing Officer

Name
Jimelle Carlson
Title
CFO
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Krugh
Formed
2020
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
16

Preparer

Firm
CFO Business and Tax Services Inc
Address
16 Parterre Ave, Foothill Ranch, CA 92610
Preparer
Gary Clisby
Phone
9492359304
Supplemental Narrative

Additional Explanations

Amended Return Changes

“Part VIIILine 1h Donations contained an additional amount that should have been a part of Program RevenueLine 2a Program Revenue original return amount was overstated due to some tuition payments being posted twice to the records, once as a paid invoice and once as a deposit.Part IXLines 7 & 9 A portion of what was previously reported as Employee Benefits should have been reported as Payroll.Line 10 The actual amount was lower than originally reported due to a processing fee being posted to an incorrect account.Line 11c There was an amount that was reclassified from an incorrect account during review. Lines 13 & 14 A portion of the change was from a reclassification of amounts from line 14 to line 13. The balance came from a Credit Card that had not be reported correctly.Line 24a An additional non-collectable tuition invoice was discovered and included”

Raw XML Appendix365 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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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0No records kept, not deemed necessary
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/ExplanationTxt0Chuck and Michelle Krugh are spouses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Part VIIILine 1h Donations contained an additional amount that should have been a part of Program RevenueLine 2a Program Revenue original return amount was overstated due to some tuition payments being posted twice to the records, once as a paid invoice and once as a deposit.Part IXLines 7 & 9 A portion of what was previously reported as Employee Benefits should have been reported as Payroll.Line 10 The actual amount was lower than originally reported due to a processing fee being posted to an incorrect account.Line 11c There was an amount that was reclassified from an incorrect account during review. Lines 13 & 14 A portion of the change was from a reclassification of amounts from line 14 to line 13. The balance came from a Credit Card that had not be reported correctly.Line 24a An additional non-collectable tuition invoice was discovered and included
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Amended Return Changes
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0375237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0554831
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06335
IRS990/TotalLiabilitiesEOYAmt0420
IRS990/TotalLiabilitiesGrp/BOYAmt06335
IRS990/TotalLiabilitiesGrp/EOYAmt0420
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0119025
IRS990/TotalProgramServiceExpensesAmt0375237
IRS990/TotalProgramServiceRevenueAmt0358841
IRS990/TotalReportableCompFromOrgAmt069667
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369357
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0448720
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231471
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0119445
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030161-B Avenida de las Banderas
IRS990/USAddress/CityNm0Rancho Santa Margarita
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092688
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0www.foundationscognitive.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jimelle Carlson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Foundations Cognitive Schools Inc
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0844788749
ReturnHeader/Filer/PhoneNum09494820383
ReturnHeader/Filer/USAddress/AddressLine1Txt030161-B Avenida de las Banderas
ReturnHeader/Filer/USAddress/CityNm0Rancho Santa Margarita
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092688
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462831658
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CFO Business and Tax Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 Parterre Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Foothill Ranch
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092610
ReturnHeader/PreparerPersonGrp/PhoneNum09492359304
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary Clisby
ReturnHeader/ReturnTs02025-05-12T16:36:03-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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