Civic Intelligence

Park View School Inc

990 • Fiscal year 2021 • EIN 86-0916352

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 15, 2021

9030 E Florentine RoadPrescott, AZ 86314

(928) 775-5115

Siviq Scores

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

Liabilities / Assets

99th percentile

2.42x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

5.20x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

4th percentile

-62%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

42nd percentile

$23,184

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

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

Asset Growth

15th percentile

-4.0%

Faster asset growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Revenue Growth

22nd percentile

-8.4%

Faster revenue growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Assets

Down

$3,407,101

Down $293,233 (-7.9%) from 2019

Net Assets

Down

-$4,831,730

Down $1,286,476 (-36%) from 2019

Liabilities

Up

$8,238,831

Up $993,243 (+14%) from 2019

Revenue

Down

$1,584,171

Down $303,091 (-16%) from 2019

Expenses

Down

$2,574,175

Down $130,309 (-4.8%) from 2019

Net Income

Down

-$990,004

Down $172,782 (-21%) from 2019

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

2021

Assets$3,407,101
Liabilities$8,238,831
Net Assets-$4,831,730

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

2021

Revenue$1,584,171
Expenses$2,574,175
Net Income-$990,004
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.1
Gross Receipts
$1,584,171
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.

To provide students with a solid educational foundation in a setting of care and concern.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,315,794$3,162,199▼ $153,595
Cash and Non-Interest-Bearing Accounts$401,450$158,551▼ $242,899
Other Notes and Loans Receivable, Net$112,304$59,434▼ $52,870
Accounts Receivable$20,045$21,917▲ $1,872
Total Assets$3,849,593$3,407,101▼ $442,492
Other Assets Total$0$5,000▲ $5,000
Liabilities
Tax Exempt Bond Liabilities$7,469,158$8,085,368▲ $616,210
Accounts Payable and Accrued Expenses$188,555$126,364▼ $62,191
Unsecured Notes Loans Payable$33,606$27,099▼ $6,507
Total Liabilities$7,691,319$8,238,831▲ $547,512
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-3,841,726$-4,831,730▼ $990,004
Total Net Assets Fund Balance$-3,841,726$-4,831,730▼ $990,004
Total Liabilities and Net Assets / Fund Balance$3,849,593$3,407,101▼ $442,492

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,070,003$1,199,454$4,269,457
Equipment$92,196$293,743$385,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Douglas PikePres/CEOFT$23,184$23,184

Board Members and Trustees

NameTitle
Bil ZelenyBoard Member
Christopher MooreBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$622,155
Program Service Revenue
$956,741
Investment Income
$35
Other Revenue
$5,240
All Other Contributions
$1,200
Change in Net Assets
$-990,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,584,171
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,584,171
Total Revenue per Form 990
$1,584,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,657,865
Salaries, Compensation, and Employee Benefits$916,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,546--$635,546
Interest$612,469--$612,469
Other Employee Benefits$210,806--$210,806
Depreciation Depletion$153,595--$153,595
All Other Expenses$76,461$4,380-$80,841
Fees for Services Other-$73,881-$73,881
Other Expenses$60,613$582-$60,613
Occupancy$55,824--$55,824
Payroll Taxes$46,774--$46,774
Insurance$41,530--$41,530
Current Officers, Directors, Trustees, and Key Employees$23,184--$23,184
Advertising$13,092--$13,092
Total Functional Expenses$2,203,360$370,815$0$2,574,175

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,574,175
Total Expenses per Audited Statements$2,574,175
Total Expenses per Form 990$2,574,175
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Two Board Members Have an Ownership InterestServices Provided by the Management Company Include Accounting Services, Payroll Services, Hr Services, Testing and Curriculum Guidance, Special Education Oversight, It Tech Support and Representation.No$649,728
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

A draft 990 is reviewed by the executive director and provided to the board for review.

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

The board reviews potential conflicts of interest annually at the annual board meeting.

Form 990, Part VI, Section B, Line 15

Compensation information is obtained for comparable size and same type organizations. This information is used to set this organization's compensation for key employees.

Form 990, Part VI, Section C, Line 19

At the administrative office.

Filing and Contact Details

Filer

Filer Name
Park View School Inc
EIN
86-0916352
Phone
9287755115
Address
9030 E FLORENTINE ROAD, PRESCOTT, AZ 86314

Signing Officer

Name
Bil Zeleny
Title
Pres
Phone
9287755115
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bil Zeleny
Formed
1998
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
34
Volunteers
0

Preparer

Firm
Lavoie & Company Pc
Address
3801 N CAMPBELL AVE SUITE A, TUCSON, AZ 85719
Preparer
Lavoie Company Pc
Phone
5203220966
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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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IRS990/MissionDesc0OUR MISSION IS TO PROVIDE YOUNG MEN AND WOMEN WITH A SOLID EDUCATIONAL FOUNDATION IN A CONTEXT OF CARE AND CONCERN. PARK VIEW SCHOOLS, INC. COMBINES A CHALLENGING CURRICULUM WITH CLEAR MORAL DIRECTION. INSTRUCTION IS MARKED BY A DEDICATION TO THE MENTAL, PHYSICAL AND MORAL DEVELOPMENT OF ALL STUDENTS. STUDENTS WILL RECEIVE A QUALITY EDUCATION, SENSITIVE TO THEIR LEARNING STYLES AND DESIGNED TO EQUIP THEM WITH THE SKILLS AND CORE KNOWLEDGE UPON WHICH FURTHER LEARNING MUST BE BASED. PARK VIEW'S CURRICULUM IS FOUNDED FIRMLY ON THE FUNDAMENTAL TRADITION THAT VALUES THE REFINEMENT OF THOUGHT AND THE DEVELOPMENT OF CHARACTER THAT CHARGES INDIVIDUALS WITH THE RESPONSIBILITY TO THE COMMON GOOD AND A GLOBAL PERSPECTIVE OF THE WORLD AND THEIR PLACES IN IT.
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IRS990ScheduleA/Total509Grp/TotalAmt09327437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01584171
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02066402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02220517
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01915339
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01569047
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09355476
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03070003
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01199454
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04269457
IRS990ScheduleD/EquipmentGrp/BookValueAmt092196
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0293743
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0385939
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02574175
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01584171
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03162199
IRS990ScheduleD/TotalExpensesPerForm990Amt02574175
IRS990ScheduleD/TotalRevenuePerForm990Amt01584171
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01584171
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02574175
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MANAGEMENT COMPANY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TWO BOARD MEMBERS HAVE AN OWNERSHIP INTEREST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0649728
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES PROVIDED BY THE MANAGEMENT COMPANY INCLUDE ACCOUNTING SERVICES, PAYROLL SERVICES, HR SERVICES, TESTING AND CURRICULUM GUIDANCE, SPECIAL EDUCATION OVERSIGHT, IT TECH SUPPORT AND REPRESENTATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS POTENTIAL CONFLICTS OF INTEREST ANNUALLY AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION INFORMATION IS OBTAINED FOR COMPARABLE SIZE AND SAME TYPE ORGANIZATIONS. THIS INFORMATION IS USED TO SET THIS ORGANIZATION'S COMPENSATION FOR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE ADMINISTRATIVE OFFICE.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt07469158
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt08085368
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03849593
IRS990/TotalAssetsEOYAmt03407101
IRS990/TotalAssetsGrp/BOYAmt03849593
IRS990/TotalAssetsGrp/EOYAmt03407101
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0622155
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0370815
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02203360
IRS990/TotalFunctionalExpensesGrp/TotalAmt02574175
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07691319
IRS990/TotalLiabilitiesEOYAmt08238831
IRS990/TotalLiabilitiesGrp/BOYAmt07691319
IRS990/TotalLiabilitiesGrp/EOYAmt08238831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3841726
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4831730
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02203360
IRS990/TotalProgramServiceRevenueAmt0956741
IRS990/TotalReportableCompFromOrgAmt023184
IRS990/TotalRevenueGrp/ExclusionAmt035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0961981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01584171
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03849593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03407101
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt033606
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt027099
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09030 E FLORENTINE ROAD
IRS990/USAddress/CityNm0PRESCOTT
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd086314
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PARKVIEWSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BIL ZELENY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES
ReturnHeader/BusinessOfficerGrp/PhoneNum09287755115
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARK VIEW SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0860916352
ReturnHeader/Filer/PhoneNum09287755115
ReturnHeader/Filer/USAddress/AddressLine1Txt09030 E FLORENTINE ROAD
ReturnHeader/Filer/USAddress/CityNm0PRESCOTT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd086314
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861040903
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAVOIE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03801 N CAMPBELL AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUCSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085719
ReturnHeader/PreparerPersonGrp/PhoneNum05203220966
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAVOIE COMPANY PC
ReturnHeader/ReturnTs02021-12-15T10:29:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BIL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ZELENY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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