Civic Intelligence

Park View School Inc

990 • Fiscal year 2014 • EIN 86-0916352

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

9030 E Florentine86314

(928) 775-5115

Siviq Scores

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

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

3.09x

Higher debt load relative to revenue than 91% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

41st percentile

$100,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

18th percentile

-4.5%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-1.2%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$5,436,582

Down $258,649 (-4.5%) from 2013

Net Assets

Down

-$891,604

Down $247,250 (-38%) from 2013

Liabilities

Down

$6,328,186

Down $11,399 (-0.2%) from 2013

Revenue

Down

$2,050,738

Down $24,513 (-1.2%) from 2013

Expenses

Down

$2,297,988

Down $213,177 (-8.5%) from 2013

Net Income

Up

-$247,250

Up $188,664 (+43%) from 2013

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $6,942,541Liabilities 2011: $6,618,626Net Assets 2011: $323,9152011Assets 2012: $5,970,180Liabilities 2012: $6,178,620Net Assets 2012: -$208,4402012Assets 2013: $5,695,231Liabilities 2013: $6,339,585Net Assets 2013: -$644,3542013Assets 2014: $5,436,582Liabilities 2014: $6,328,186Net Assets 2014: -$891,6042014Assets 2015: $5,078,340Liabilities 2015: $6,258,098Net Assets 2015: -$1,179,7582015Assets 2017: $4,169,905Liabilities 2017: $6,700,746Net Assets 2017: -$2,530,8412017Assets 2018: $4,818,893Liabilities 2018: $7,546,925Net Assets 2018: -$2,728,0322018Assets 2019: $3,700,334Liabilities 2019: $7,245,588Net Assets 2019: -$3,545,2542019Assets 2021: $3,407,101Liabilities 2021: $8,238,831Net Assets 2021: -$4,831,7302021

Highlighted filing

2014

Assets$5,436,582
Liabilities$6,328,186
Net Assets-$891,604

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,042,966Expenses 2011: $1,010,120Net Income 2011: $32,8462011Revenue 2012: $1,814,452Expenses 2012: $2,346,807Net Income 2012: -$532,3552012Revenue 2013: $2,075,251Expenses 2013: $2,511,165Net Income 2013: -$435,9142013Revenue 2014: $2,050,738Expenses 2014: $2,297,988Net Income 2014: -$247,2502014Revenue 2015: $1,834,759Expenses 2015: $2,122,915Net Income 2015: -$288,1562015Revenue 2017: $1,569,047Expenses 2017: $1,890,977Net Income 2017: -$321,9302017Revenue 2018: $1,915,339Expenses 2018: $2,112,530Net Income 2018: -$197,1912018Revenue 2019: $1,887,262Expenses 2019: $2,704,484Net Income 2019: -$817,2222019Revenue 2021: $1,584,171Expenses 2021: $2,574,175Net Income 2021: -$990,0042021

Highlighted filing

2014

Revenue$2,050,738
Expenses$2,297,988
Net Income-$247,250
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$2,050,738
Mission and Program Overview

Mission

Our mission is to provide young men and women with a solid educational foundation in a context of care and concern.

Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,755,613$4,580,557▼ $175,056
Intangible Assets$636,402$613,673▼ $22,729
Cash and Non-Interest-Bearing Accounts$60,052$63,015▲ $2,963
Prepaid Expenses and Deferred Charges-$5,755-
Total Assets$5,695,231$5,436,582▼ $258,649
Other Assets Total$243,164$173,582▼ $69,582
Liabilities
Tax Exempt Bond Liabilities$5,815,647$5,768,017▼ $47,630
Mortgage Notes Payable Secured by Investment Property$368,774$295,562▼ $73,212
Accounts Payable and Accrued Expenses$148,662$167,301▲ $18,639
Other Liabilities-$97,306-
Escrow Account Liability$6,502--
Total Liabilities$6,339,585$6,328,186▼ $11,399
Net Assets / Fund Balance
Unrestricted Net Assets$-644,354$-891,604▼ $247,250
Total Net Assets Fund Balance$-644,354$-891,604▼ $247,250
Total Liabilities and Net Assets / Fund Balance$5,695,231$5,436,582▼ $258,649

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,439,874$592,170$5,032,044
Equipment$44,343$216,865$261,208
Other Land Buildings$48,640$20,846$69,486
Land$47,700-$47,700
Compensation and Service Providers

Employees

NameTitleOtherTotal
Debra SlaglePresident$100,000$100,000
Dawn RevereBoard Member$37,867$37,867

Board Members and Trustees

NameTitle
Charles SlagleBoard Member
Kris WardBoard Member
Peggy ArmstrongBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,041,530
Program Service Revenue
$9,208
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-247,250

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,050,738
Total Revenue per Audited Statements
$2,050,738
Total Revenue per Form 990
$2,050,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,682,677
Salaries, Compensation, and Employee Benefits$615,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$597,308--$597,308
Interest$561,661--$561,661
Other Salaries and Wages$446,890--$446,890
Depreciation Depletion$197,786--$197,786
Other Employee Benefits$131,112--$131,112
All Other Expenses$86,662--$86,662
Occupancy$85,553--$85,553
Payroll Taxes$37,309--$37,309
Fees for Services Legal$24,863--$24,863
Other Expenses$24,001--$24,001
Insurance$18,240--$18,240
Information Technology$13,899--$13,899
Fees for Services Accounting$8,000--$8,000
Advertising$6,061--$6,061
Total Functional Expenses$2,297,988$0$0$2,297,988

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,297,988
Total Expenses per Audited Statements$2,297,988
Total Expenses per Form 990$2,297,988
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
Credit Card Payable$73,222
Federal income taxes$14,737
LINES OF CREDit$9,347
Due to Student Account-

Bond Issues

BondIssuerIssuedIssue PricePurpose
A86-04459812011-04-06$6,625,000Construction

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,625,000--$659,130

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
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 A, Line 2

Debra and Charles Slagle are married

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

A copy of form 990 is provided to the director who disseminates copies of the tax return to the other board members. Any questions are discussed and resolved and the 990 is submitted by the preparer with the Direcors authorization.

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

Board members review the conflict of interest policy annually and sign a document noting no conflicts of interest exist.

Form 990, Part VI, Section C, Line 19

All documents are made available upon request

Form 990, Part VI, Section B, Line 15

Data is collected from compensation information websites regarding the level of compensation for CEO and management officials compared to organizations of the same size and in the same industry. Data is presented to the board to ensure compensation is appropriate.

Form 990, Part VI, Section C, Line 17

According to the instructions to the Arizona form 99, the organization is not required to file a copy of its Federal Form 990 with the state since it is an educational organization.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the governing body.

Filing and Contact Details

Filer

EIN
86-0916352
Phone
9287755115

Signing Officer

Name
Debra Slagle
Title
Director
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Slagle
Formed
1998
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Preparer
Kristopher Holcomb
Phone
4809634234
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 11G

Purchased education services 597,308

Raw XML AppendixShowing 400 of 429 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/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINES OF CREDit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE TO STUDENT ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02050738
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04580557
IRS990ScheduleD/TotalExpensesPerForm990Amt02297988
IRS990ScheduleD/TotalLiabilityAmt097306
IRS990ScheduleD/TotalRevenuePerForm990Amt02050738
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02050738
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02297988
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school recieves monthly aid payments and grants from the State of Arizona based on the number of students enrolled and attending. Park View also receives federal grants passed through the State of Arizona and the Department of Education. These funds are in accordance with the requirements set forth by the State of Arizona.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeTerminatedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RegulatorySafeHarborStsfdInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/SuperintegratedHedgeInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02011-04-06
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860445981
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum072177PAH3
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt06625000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine10Ind Development Authority
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Construction
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0809353
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0659130
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02011
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt06625000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Purchased education services 597,308
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Debra and Charles Slagle are married
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of form 990 is provided to the director who disseminates copies of the tax return to the other board members. Any questions are discussed and resolved and the 990 is submitted by the preparer with the Direcors authorization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board members review the conflict of interest policy annually and sign a document noting no conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents are made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Data is collected from compensation information websites regarding the level of compensation for CEO and management officials compared to organizations of the same size and in the same industry. Data is presented to the board to ensure compensation is appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6According to the instructions to the Arizona form 99, the organization is not required to file a copy of its Federal Form 990 with the state since it is an educational organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization does not have any committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part X, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section A, Line 8b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt05815647
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt05768017
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05695231
IRS990/TotalAssetsEOYAmt05436582
IRS990/TotalAssetsGrp/BOYAmt05695231
IRS990/TotalAssetsGrp/EOYAmt05436582
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02041530
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02297988
IRS990/TotalFunctionalExpensesGrp/TotalAmt02297988
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06339585
IRS990/TotalLiabilitiesEOYAmt06328186
IRS990/TotalLiabilitiesGrp/BOYAmt06339585
IRS990/TotalLiabilitiesGrp/EOYAmt06328186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-644354
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-891604
IRS990/TotalProgramServiceExpensesAmt02297988
IRS990/TotalProgramServiceRevenueAmt09208
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09208
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02050738
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05695231
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05436582
IRS990/TotReportableCompRltdOrgAmt0137867
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-644354
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-891604
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102045 W Northern Ave
IRS990/USAddress/City0Phoenix
IRS990/USAddress/State0AZ
IRS990/USAddress/ZIPCode085021
IRS990/VotingMembersGoverningBodyCnt05

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