Civic Intelligence

Vineyard Academy Inc.

990 • Fiscal year 2022 • EIN 86-2985946

Jun 01, 2021 to May 31, 2022 • Filed on Jul 25, 2024

1770 Adams RoadBrentwood, CA 94513

(209) 715-0014

Siviq Scores

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

Liabilities / Assets

86th percentile

0.55x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.36x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

29%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

42nd percentile

$18,208

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

98th percentile

372%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

107%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$672,299

Up $530,004 (+372%) from 2021

Net Assets

Up

$299,223

Up $175,850 (+143%) from 2021

Liabilities

Up

$373,076

Up $354,154 (+1872%) from 2021

Revenue

Up

$1,039,658

Up $536,666 (+107%) from 2021

Expenses

Up

$742,436

Up $394,356 (+113%) from 2021

Net Income

Up

$297,222

Up $142,310 (+92%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2021: $142,295Liabilities 2021: $18,922Net Assets 2021: $123,3732021Assets 2022: $672,299Liabilities 2022: $373,076Net Assets 2022: $299,2232022Assets 2023: $800,530Liabilities 2023: $201,197Net Assets 2023: $599,3332023Assets 2024: $1,096,848Liabilities 2024: $471,410Net Assets 2024: $625,4382024

Highlighted filing

2022

Assets$672,299
Liabilities$373,076
Net Assets$299,223

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2021: $502,992Expenses 2021: $348,080Net Income 2021: $154,9122021Revenue 2022: $1,039,658Expenses 2022: $742,436Net Income 2022: $297,2222022Revenue 2023: $1,365,138Expenses 2023: $1,065,028Net Income 2023: $300,1102023Revenue 2024: $1,399,828Expenses 2024: $1,373,723Net Income 2024: $26,1052024

Highlighted filing

2022

Revenue$1,039,658
Expenses$742,436
Net Income$297,222
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Jul 25, 2024
Return Version
2021v4.2
Gross Receipts
$1,039,658
Mission and Program Overview

Mission

We have created a program that will allow your child to grow academically, socially, and spiritually in a safe and individualized atmosphere. Our desire is that the students will thrive academically and produce good fruit for the kingdom of god.

This is a private k-8 christian school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$283,662-
Accounts Receivable-$9,313-
Land, Buildings, and Equipment, Net$0$480▲ $480
Total Assets$0$672,299▲ $672,299
Other Assets Total$0$378,844▲ $378,844
Liabilities
Other Liabilities$0$367,114▲ $367,114
Accounts Payable and Accrued Expenses-$5,962-
Total Liabilities$0$373,076▲ $373,076
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$299,223-
Total Net Assets Fund Balance$0$299,223▲ $299,223
Total Liabilities and Net Assets / Fund Balance$0$672,299▲ $672,299

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$480-$480
Other Assets Org$363,844--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lita CurtisDirector, Vice PresidentFT$18,208$18,208
April Bowles-cuddihyDirector, PresidentFT$18,180$18,180
Dana BowlesDirector, TreasurerPT$5,350$5,350

Board Members and Trustees

NameTitle
Ken CuddihyDirector
Michelle CamposDirector
Rick CamposDirector
Mike CurtisDirector, Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,039,658
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$297,222

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,039,658
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,039,658
Total Revenue per Form 990
$1,039,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$499,497
Other Expenses$241,939
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,581$18,644-$384,225
Occupancy$144,270--$144,270
Current Officers, Directors, Trustees, and Key Employees$108,941$6,331-$115,272
Fees for Services Legal-$16,460-$16,460
Other Expenses$10,146$11,453-$10,146
Insurance$3,424$1,467-$4,891
Travel$1,285--$1,285
Grants to Domestic Individuals$1,000--$1,000
All Other Expenses-$281-$281
Depreciation Depletion$120--$120
Advertising-$89-$89
Total Functional Expenses$634,767$107,669$0$742,436

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$742,436
Total Expenses per Audited Statements$742,436
Total Expenses per Form 990$742,436
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$367,114
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
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

There were several family relationships throughout vineyard academy. April bowles-cuddihy has a daughter and a niece that are employees of va. Mike & lita curits are spouses, directors ric & michelle campos are spouses, director dana bowles is sister to director april bowles-cuddihy, and directors ken cuddihy & april bowles-cuddihy are spouses.

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

The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by csf board president and the secretary/treasurer with any changes or revisions being incorporated into the filing. Upon approval, the return is submitted to the irs.

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

The organization diligently monitors and enforces compliance with our conflict of interest policy to ensure that all activities and decisions are conducted in the best interest of our mission and values.

Form 990, Part VI, Section C, Line 19

All documents are available upon request

Filing and Contact Details

Filer

Filer Name
Vineyard Academy
EIN
86-2985946
Phone
2097150014
Address
1770 ADAMS ROAD, BRENTWOOD, CA 94513

Signing Officer

Name
Dana Bowles
Title
Treasurer
Phone
2097150014
Signed
2024-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Bowles
Formed
2021
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
18
Volunteers
25

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Casie Zwahlen CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990, PART I, SUMMARY:

The original return was submitted to the internal revenue service on the 2021 calendar year reproting period from january 1, 2021 - december 31, 2021. The return has been amended and is now reflective of the fiscal year june 1, 2021-may 31, 2022. The reporting period change resulted in various financial changes for period end of may 31, 2022 causing changes in the revenues, expenses, and financial assets, liabilities, and net assets reported on form 990.

Form 990, Part IV, Checklist of Required Schedules

The checklist of required schedules is being amended to be reflective of the fiscal year june 1, 2021-may 31, 2022 and not janurary 1, 2021-december 31, 2021. Schedules a, b, d, e, and o have all been adjusted to reflect the fiscal year june 1, 2021-may 31, 2022. Additionally, schedule m has been included to reflect the donation of non-cash goods to the organization.

FORM 990, PART XI, LINE 9:

START UP FUNDS 2,001.

FORM 990, PART XII, LINE 2C:

The organization has a committee that is responsible for the oversight of the audit of its financial statements and the selection of an independent accountant. This committee ensures that the financial statements are accurately prepared and fairly present the financial position of the organization. They also oversee the selection process of an independent accountant to maintain objectivity and integrity.

FORM 990, PARTS VII-XI:

The previously filed parts vii-xi is being amended to ensure that the financial data being reported on the tax return is representative of the fiscal year june 1, 2021-may 31, 2022 and not janurary 1, 2021-december 31, 2021.

FORM 990, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS:

Statement of program service accomplishments is being amended to account for the financial changes made to parts viii, ix, and x. The financial changes were done to ensure that the amounts on the return are representative of the fiscal year june 1, 2021-may 31, 2022 and not janurary 1, 2021-december 31, 2021.

Raw XML Appendix373 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/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATORY POLICY IS ACCESSIBLE AND EASILY LOCATED ON OUR WEBSITE AT ALL TIMES OF YEAR.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1STUDENT BODY AND STAFF ARE NOT HIRED OR GRANTED ADMISSION BASED ON RACE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORIGINAL RETURN WAS SUBMITTED TO THE INTERNAL REVENUE SERVICE ON THE 2021 CALENDAR YEAR REPROTING PERIOD FROM JANUARY 1, 2021 - DECEMBER 31, 2021. THE RETURN HAS BEEN AMENDED AND IS NOW REFLECTIVE OF THE FISCAL YEAR JUNE 1, 2021-MAY 31, 2022. THE REPORTING PERIOD CHANGE RESULTED IN VARIOUS FINANCIAL CHANGES FOR PERIOD END OF MAY 31, 2022 CAUSING CHANGES IN THE REVENUES, EXPENSES, AND FINANCIAL ASSETS, LIABILITIES, AND NET ASSETS REPORTED ON FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHECKLIST OF REQUIRED SCHEDULES IS BEING AMENDED TO BE REFLECTIVE OF THE FISCAL YEAR JUNE 1, 2021-MAY 31, 2022 AND NOT JANURARY 1, 2021-DECEMBER 31, 2021. SCHEDULES A, B, D, E, AND O HAVE ALL BEEN ADJUSTED TO REFLECT THE FISCAL YEAR JUNE 1, 2021-MAY 31, 2022. ADDITIONALLY, SCHEDULE M HAS BEEN INCLUDED TO REFLECT THE DONATION OF NON-CASH GOODS TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE WERE SEVERAL FAMILY RELATIONSHIPS THROUGHOUT VINEYARD ACADEMY. APRIL BOWLES-CUDDIHY HAS A DAUGHTER AND A NIECE THAT ARE EMPLOYEES OF VA. MIKE & LITA CURITS ARE SPOUSES, DIRECTORS RIC & MICHELLE CAMPOS ARE SPOUSES, DIRECTOR DANA BOWLES IS SISTER TO DIRECTOR APRIL BOWLES-CUDDIHY, AND DIRECTORS KEN CUDDIHY & APRIL BOWLES-CUDDIHY ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY CSF BOARD PRESIDENT AND THE SECRETARY/TREASURER WITH ANY CHANGES OR REVISIONS BEING INCORPORATED INTO THE FILING. UPON APPROVAL, THE RETURN IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DILIGENTLY MONITORS AND ENFORCES COMPLIANCE WITH OUR CONFLICT OF INTEREST POLICY TO ENSURE THAT ALL ACTIVITIES AND DECISIONS ARE CONDUCTED IN THE BEST INTEREST OF OUR MISSION AND VALUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6START UP FUNDS 2,001.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS COMMITTEE ENSURES THAT THE FINANCIAL STATEMENTS ARE ACCURATELY PREPARED AND FAIRLY PRESENT THE FINANCIAL POSITION OF THE ORGANIZATION. THEY ALSO OVERSEE THE SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT TO MAINTAIN OBJECTIVITY AND INTEGRITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PREVIOUSLY FILED PARTS VII-XI IS BEING AMENDED TO ENSURE THAT THE FINANCIAL DATA BEING REPORTED ON THE TAX RETURN IS REPRESENTATIVE OF THE FISCAL YEAR JUNE 1, 2021-MAY 31, 2022 AND NOT JANURARY 1, 2021-DECEMBER 31, 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS IS BEING AMENDED TO ACCOUNT FOR THE FINANCIAL CHANGES MADE TO PARTS VIII, IX, AND X. THE FINANCIAL CHANGES WERE DONE TO ENSURE THAT THE AMOUNTS ON THE RETURN ARE REPRESENTATIVE OF THE FISCAL YEAR JUNE 1, 2021-MAY 31, 2022 AND NOT JANURARY 1, 2021-DECEMBER 31, 2021.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, SUMMARY:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART IV, CHECKLIST OF REQUIRED SCHEDULES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PARTS VII-XI:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS:
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IRS990/WebsiteAddressTxt0WWW.VINEYARD-ACADEMY.COM
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ReturnHeader/BusinessOfficerGrp/PersonNm0DANA BOWLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-25
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 EAST ROUTE 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091740
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASIE ZWAHLEN CPA
ReturnHeader/ReturnTs02024-07-31T17:23:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

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