Civic Intelligence

Foundations Cognitive Schools Inc.

990 • Fiscal year 2020 • EIN 84-4788749

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 19, 2022

Organization Profilewww.foundationscognitive.org
26333 Oso RoadSan Juan Capistrano, CA 92675

(949) 482-0383

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$65,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

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

Source year 2020

Revenue Growth

Score unavailable

No value available

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

Source year 2020

Balance Sheet
Liabilities / Assets27th percentile

Assets

$312,593

No earlier filing loaded for comparison.

Net Assets

$312,593

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin89th percentile

Revenue

$658,760

No earlier filing loaded for comparison.

Expenses

$346,167

No earlier filing loaded for comparison.

Net Income

$312,593

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2020

Assets$312,593
Liabilities$0
Net Assets$312,593
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2020

Revenue$658,760
Expenses$346,167
Net Income$312,593
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 19, 2022
Return Version
2020v4.0
Gross Receipts
$658,760
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-$312,593-
Cash and Non-Interest-Bearing Accounts-$223,841-
Accounts Receivable-$74,770-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$0$312,593▲ $312,593
Other Assets Total-$13,982-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$312,593▲ $312,593
Total Liabilities and Net Assets / Fund Balance$0$312,593▲ $312,593
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jimelle CarlsonCFOFT$65,000$65,000

Board Members and Trustees

NameTitle
Charles KrughCEO
Michelle KrughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$114,250
Program Service Revenue
$544,510
Investment Income
$0
Other Revenue
$0
All Other Contributions
$114,250
Change in Net Assets
$312,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,084
Other Expenses$112,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,516--$145,516
Current Officers, Directors, Trustees, and Key Employees$65,000--$65,000
Occupancy$48,101--$48,101
Office Expenses$34,705--$34,705
Other Employee Benefits$13,822--$13,822
Advertising$10,378--$10,378
Payroll Taxes$9,746--$9,746
Insurance$4,502--$4,502
Fees for Services Accounting$1,250--$1,250
Other Expenses$1,212--$1,212
All Other Expenses$25--$25
Total Functional Expenses$346,167$0$0$346,167
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Chuck and Michelle Krugh are spouses”

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Foundations Cognitive Schools Inc
EIN
84-4788749
Phone
9494820383
Address
26333 Oso Road, San Juan Capistrano, CA 92675

Signing Officer

Name
Jimelle Carlson
Title
CFO
Signed
2022-10-19
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
14

Preparer

Firm
CFO Business and Tax Services Inc
Address
16 Parterre Ave, Foothill Ranch, CA 92610
Preparer
Gary Clisby
Phone
9492359304
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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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jimelle Carlson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Foundations Cognitive Schools Inc
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0844788749
ReturnHeader/Filer/PhoneNum09494820383
ReturnHeader/Filer/USAddress/AddressLine1Txt026333 Oso Road
ReturnHeader/Filer/USAddress/CityNm0San Juan Capistrano
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092675
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/ReturnTs02022-10-19T13:47:11-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jimelle
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Carlson
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$312,593
Liabilities
$0
Net assets
$312,593
Revenue
$658,760
Expenses
$346,167
Net income
$312,593
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
2020Detailed filing. Detailed filing data is available for this year.$3.13$0.00$3.13$6.59$3.46$3.13