Civic Intelligence

Foundations Cognitive Schools Inc.

990 • Fiscal year 2022 • EIN 84-4788749

Jan 01, 2022 to Dec 31, 2022 • Filed on May 22, 2023

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

70th percentile

0.12x

Higher debt load relative to assets than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.05x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

36th percentile

-0.1%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$125,688

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

15%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$321,735

Up $36,801 (+13%) from 2021

Net Assets

Down

$281,823

Down $1,221 (-0.4%) from 2021

Liabilities

Up

$39,912

Up $38,022 (+2012%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin36th percentile

Revenue

Up

$831,280

Up $110,389 (+15%) from 2021

Expenses

Up

$832,501

Up $82,061 (+11%) from 2021

Net Income

Up

-$1,221

Up $28,328 (+96%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

2022

Assets$321,735
Liabilities$39,912
Net Assets$281,823
Open 2022 Filing

Operations Trend

Revenue Growth58th percentile

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

2022

Revenue$831,280
Expenses$832,501
Net Income-$1,221
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 22, 2023
Return Version
2022v5.0
Gross Receipts
$831,280
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
Cash and Non-Interest-Bearing Accounts$224,738$303,314▲ $78,576
Rtn Earn Endowment Incm Other Fnds$283,044$281,823▼ $1,221
Land, Buildings, and Equipment, Net$18,856$11,326▼ $7,530
Accounts Receivable$41,340$7,095▼ $34,245
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$284,934$321,735▲ $36,801
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,889$39,910▲ $38,021
Other Liabilities$1$2▲ $1
Total Liabilities$1,890$39,912▲ $38,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$283,044$281,823▼ $1,221
Total Liabilities and Net Assets / Fund Balance$284,934$321,735▲ $36,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,326$12,236$23,562
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jimelle CarlsonCFOFT$125,688$125,688
Michelle KrughSecretaryPT$10,000$10,000

Board Members and Trustees

NameTitle
Charles KrughCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$65,525
Program Service Revenue
$765,755
Investment Income
$0
Other Revenue
$0
All Other Contributions
$65,525
Change in Net Assets
$-1,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$594,124
Other Expenses$238,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,462--$356,462
Current Officers, Directors, Trustees, and Key Employees$10,000$125,688-$135,688
Occupancy$126,043--$126,043
Other Employee Benefits$57,608--$57,608
Payroll Taxes$44,366--$44,366
Office Expenses-$22,111-$22,111
Advertising$16,662--$16,662
Fees for Services Other$2,490$8,971-$11,461
Information Technology$5,875$2,694-$8,569
Depreciation Depletion-$7,530-$7,530
All Other Expenses$5,153$940-$6,093
Fees for Services Accounting-$4,318-$4,318
Insurance$4,251--$4,251
Other Expenses$3,577$4,390-$3,577
Total Functional Expenses$651,007$181,494$0$832,501
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
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
26333 Oso Road, San Juan Capistrano, CA 92675

Signing Officer

Name
Jimelle Carlson
Title
CFO
Signed
2023-05-22
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
20

Preparer

Firm
CFO Business and Tax Services Inc
Address
16 Parterre Ave, Foothill Ranch, CA 92610
Preparer
Gary Clisby
Phone
9492359304
Raw XML Appendix375 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01889
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt039910
IRS990/AccountsReceivableGrp/BOYAmt041340
IRS990/AccountsReceivableGrp/EOYAmt07095
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Our 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.
IRS990/AdvertisingGrp/ProgramServicesAmt016662
IRS990/AdvertisingGrp/TotalAmt016662
IRS990/AllOtherContributionsAmt065525
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0940
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05153
IRS990/AllOtherExpensesGrp/TotalAmt06093
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jimelle Carlson
IRS990/BooksInCareOfDetail/PhoneNum09494820383
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt026333 Oso Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Juan Capistrano
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092675
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0224738
IRS990/CashNonInterestBearingGrp/EOYAmt0303314
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0125688
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt010000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0135688
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt065525
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0238377
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0765755
IRS990/CYRevenuesLessExpensesAmt0-1221
IRS990/CYSalariesCompEmpBnftPaidAmt0594124
IRS990/CYTotalExpensesAmt0832501
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0831280
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07530
IRS990/DepreciationDepletionGrp/TotalAmt07530
IRS990/Desc0Classroom instruction to transform the brain, establishing capabilities that did not previously exist and, thus, begin to instill a newfound confidence and a love of learning. by strengthening cognitive capacities, students are able to work through tasks which were once incredibly challenging for them. In addition to its scientific approach to cognitive improvement, Foundations includes state-certified reading and mathematics programs. When combined with the cognitive exercises, these programs have helped many of our students achieve dramatic improvement in reading, writing and math.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0651007
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04318
IRS990/FeesForServicesAccountingGrp/TotalAmt04318
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08971
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02490
IRS990/FeesForServicesOtherGrp/TotalAmt011461
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt16.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Jimelle Carlson
IRS990/Form990PartVIISectionAGrp/PersonNm1Michelle Krugh
IRS990/Form990PartVIISectionAGrp/PersonNm2Charles Krugh
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0125688
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0831280
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02694
IRS990/InformationTechnologyGrp/ProgramServicesAmt05875
IRS990/InformationTechnologyGrp/TotalAmt08569
IRS990/InsuranceGrp/ProgramServicesAmt04251
IRS990/InsuranceGrp/TotalAmt04251
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012236
IRS990/LandBldgEquipBasisNetGrp/BOYAmt018856
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011326
IRS990/LandBldgEquipCostOrOtherBssAmt023562
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Our 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0283044
IRS990/NetAssetsOrFundBalancesEOYAmt0281823
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0126043
IRS990/OccupancyGrp/TotalAmt0126043
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022111
IRS990/OfficeExpensesGrp/TotalAmt022111
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt057608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt057608
IRS990/OtherExpensesGrp/Desc0Bad Debt Expense
IRS990/OtherExpensesGrp/Desc1Administrative Expenses
IRS990/OtherExpensesGrp/Desc2Merchant Account Fees
IRS990/OtherExpensesGrp/Desc3Staff Education and Training
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04852
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14390
IRS990/OtherExpensesGrp/ProgramServicesAmt018520
IRS990/OtherExpensesGrp/ProgramServicesAmt13577
IRS990/OtherExpensesGrp/TotalAmt018520
IRS990/OtherExpensesGrp/TotalAmt14852
IRS990/OtherExpensesGrp/TotalAmt24390
IRS990/OtherExpensesGrp/TotalAmt33577
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0356462
IRS990/OtherSalariesAndWagesGrp/TotalAmt0356462
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt044366
IRS990/PayrollTaxesGrp/TotalAmt044366
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Charles Krugh
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition & Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0765755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0765755
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt069000
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0217971
IRS990/PYProgramServiceRevenueAmt0651891
IRS990/PYRevenuesLessExpensesAmt0-29549
IRS990/PYSalariesCompEmpBnftPaidAmt0532469
IRS990/PYTotalExpensesAmt0750440
IRS990/PYTotalRevenueAmt0720891
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1221
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0283044
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0281823
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012236
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023562
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011326
IRS990ScheduleD/TotalLiabilityAmt02
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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/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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0284934
IRS990/TotalAssetsEOYAmt0321735
IRS990/TotalAssetsGrp/BOYAmt0284934
IRS990/TotalAssetsGrp/EOYAmt0321735
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065525
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0181494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0651007
IRS990/TotalFunctionalExpensesGrp/TotalAmt0832501
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01890
IRS990/TotalLiabilitiesEOYAmt039912
IRS990/TotalLiabilitiesGrp/BOYAmt01890
IRS990/TotalLiabilitiesGrp/EOYAmt039912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0283044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281823
IRS990/TotalProgramServiceExpensesAmt0651007
IRS990/TotalProgramServiceRevenueAmt0765755
IRS990/TotalReportableCompFromOrgAmt0135688
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0765755
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0831280
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284934
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0321735
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026333 Oso Road
IRS990/USAddress/CityNm0San Juan Capistrano
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092675
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.foundationscognitive.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jimelle Carlson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-22
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/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/ReturnTs02023-05-22T18:23:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jimelle
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Carlson
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$321,735
Liabilities
$39,912
Net assets
$281,823
Revenue
$831,280
Expenses
$832,501
Net income
-$1,221
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
2022Detailed filing. Detailed filing data is available for this year.$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