Civic Intelligence

City Academy

990 • Fiscal year 2014 • EIN 87-0636694

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 10, 2014

555 East 200 South84102

(801) 596-8489

Siviq Scores

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

Liabilities / Assets

81st percentile

0.57x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

44th percentile

$48,550

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

32nd percentile

-2.1%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$438,433

Down $9,430 (-2.1%) from 2013

Net Assets

Down

$187,729

Down $83,656 (-31%) from 2013

Liabilities

Up

$250,704

Up $74,226 (+42%) from 2013

Revenue

$2,041,367

No earlier filing loaded for comparison.

Expenses

Up

$2,125,023

Up $114,792 (+5.7%) from 2013

Net Income

-$83,656

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $512,799Liabilities 2012: $165,076Net Assets 2012: $347,7232012Assets 2013: $447,863Liabilities 2013: $176,478Net Assets 2013: $271,3852013Assets 2014: $438,433Liabilities 2014: $250,704Net Assets 2014: $187,7292014Assets 2015: $364,475Liabilities 2015: $233,225Net Assets 2015: $131,2502015Assets 2016: $354,467Liabilities 2016: $217,866Net Assets 2016: $136,6012016Assets 2017: $307,784Liabilities 2017: $251,698Net Assets 2017: $56,0862017Assets 2018: $504,246Liabilities 2018: $461,494Net Assets 2018: $42,7522018Assets 2019: $312,846Liabilities 2019: $285,581Net Assets 2019: $27,2652019Assets 2020: $425,782Liabilities 2020: $395,305Net Assets 2020: $30,4772020Assets 2021: $439,581Liabilities 2021: $352,049Net Assets 2021: $87,5322021Assets 2022: $1,376,878Liabilities 2022: $1,286,592Net Assets 2022: $90,2862022Assets 2023: $1,555,535Liabilities 2023: $1,556,307Net Assets 2023: -$7722023Assets 2024: $1,267,698Liabilities 2024: $1,253,485Net Assets 2024: $14,2132024Assets 2025: $848,531Liabilities 2025: $582,451Net Assets 2025: $266,0802025

Highlighted filing

2014

Assets$438,433
Liabilities$250,704
Net Assets$187,729

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,781,6912012Expenses 2013: $2,010,2312013Revenue 2014: $2,041,367Expenses 2014: $2,125,023Net Income 2014: -$83,6562014Revenue 2015: $2,169,160Expenses 2015: $2,225,639Net Income 2015: -$56,4792015Revenue 2016: $2,182,948Expenses 2016: $2,177,597Net Income 2016: $5,3512016Revenue 2017: $2,065,556Expenses 2017: $2,146,071Net Income 2017: -$80,5152017Revenue 2018: $2,137,221Expenses 2018: $2,150,555Net Income 2018: -$13,3342018Revenue 2019: $1,976,219Expenses 2019: $1,991,706Net Income 2019: -$15,4872019Revenue 2020: $1,906,576Expenses 2020: $1,903,364Net Income 2020: $3,2122020Revenue 2021: $1,903,614Expenses 2021: $1,846,559Net Income 2021: $57,0552021Revenue 2022: $2,241,397Expenses 2022: $2,238,643Net Income 2022: $2,7542022Revenue 2023: $2,363,245Expenses 2023: $2,454,303Net Income 2023: -$91,0582023Revenue 2024: $2,493,125Expenses 2024: $2,478,120Net Income 2024: $15,0052024Revenue 2025: $2,876,527Expenses 2025: $2,624,660Net Income 2025: $251,8672025

Highlighted filing

2014

Revenue$2,041,367
Expenses$2,125,023
Net Income-$83,656
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 10, 2014
Return Version
2013v3.1
Gross Receipts
$2,041,921
Mission and Program Overview

Mission

City Academy, a charter school, offers educational services in the form of a public secondary school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$146,255$144,162▼ $2,093
Savings and Temporary Cash Investments$90,719$133,394▲ $42,675
Cash and Non-Interest-Bearing Accounts$115,881$86,584▼ $29,297
Prepaid Expenses and Deferred Charges$36,721$42,205▲ $5,484
Pledges and Grants Receivable$47,157$16,676▼ $30,481
Accounts Receivable$11,130$15,412▲ $4,282
Total Assets$447,863$438,433▼ $9,430
Liabilities
Accounts Payable and Accrued Expenses$92,391$161,310▲ $68,919
Deferred Revenue$84,087$89,394▲ $5,307
Total Liabilities$176,478$250,704▲ $74,226
Net Assets / Fund Balance
Unrestricted Net Assets$271,385$187,729▼ $83,656
Total Net Assets Fund Balance$271,385$187,729▼ $83,656
Total Liabilities and Net Assets / Fund Balance$447,863$438,433▼ $9,430

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$71,907$236,266$308,173
Equipment$62,435$126,409$188,844
Other Land Buildings$9,820$55,537$65,357
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sonia WoodburyExec. DirectFT$48,550$48,550

Board Members and Trustees

NameTitle
Erika HorneBoard Chair
Bonnie WeissBoard Member
Chris ManciniBoard Member
Gina MasseyBoard Member
Larry HintzeBoard Member
Sarah PhillipsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,954,657
Program Service Revenue
$83,326
Investment Income
$1,094
Other Revenue
$2,290
All Other Contributions
$89,623
Change in Net Assets
$-83,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,041,367
Total Revenue per Audited Statements
$2,041,367
Total Revenue per Form 990
$2,041,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,471,114
Other Expenses$653,909
Total Fundraising Expense$5,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,058,754$129,847$161$1,188,762
Occupancy$259,527$30,295$766$290,588
Other Employee Benefits$107,542$16,604$18$124,164
Fees for Services Other$93,601$3,657-$97,258
Payroll Taxes$81,855$9,933$12$91,800
Depreciation Depletion$46,648$5,291$134$52,073
Current Officers, Directors, Trustees, and Key Employees$48,550--$48,550
Travel$36,117--$36,117
Conferences and Meetings$30,740--$30,740
Information Technology$10,140$12,658$1$22,799
Office Expenses$18,381--$18,381
Pension Plan Contributions$15,966$1,872-$17,838
All Other Expenses$6,425$7$4,244$10,676
Other Expenses$6,105$5,755$124$6,105
Insurance$4,415--$4,415
Advertising$3,351--$3,351
Total Functional Expenses$1,903,644$215,919$5,460$2,125,023

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,125,023
Total Expenses per Audited Statements$2,125,023
Total Expenses per Form 990$2,125,023
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
-Exec Dir SpouseLease of FacilitiesNo$257,740
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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
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, Page 6, Part VI, Line 11B

The business manager and director review the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer and member of a committee with board delegated powers annually signs a conflict of interest compliance statement.

Form 990, Page 6, Part VI, Line 15A

The board reviews compensation and compares to others in the area.

Form 990, Page 6, Part VI, Line 15B

The board reviews compensation and compares to others in the area.

Form 990, Page 6, Part VI, Line 19

Governing documents and forms 990 are made available upon request.

Filing and Contact Details

Filer

EIN
87-0636694
Phone
8015968489

Signing Officer

Name
Sonia Woodbury
Title
Executive Director
Phone
8015968489
Signed
2014-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonia Woodbury
Formed
1999
Legal Domicile
Ut
Voting Board Members
6
Independent Board Members
6
Employees
64
Volunteers
40

Preparer

Preparer
M Paul Winward CPA
Phone
8012256900
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IRS990/PYTotalRevenueAmt01933893
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-83656
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt076240
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090719
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0133394
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/BookValueAmt062435
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0126409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0188844
IRS990ScheduleD/ExpensesSubtotalAmt02125023
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt071907
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0236266
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0308173
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09820
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt055537
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065357
IRS990ScheduleD/RevenueSubtotalAmt02041367
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144162
IRS990ScheduleD/TotalExpensesPerForm990Amt02125023
IRS990ScheduleD/TotalRevenuePerForm990Amt02041367
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02041367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02125023
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/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS EXCUSED FROM FORMAL COMPLIANCE WITH THE REV. PROC. 75-50 AS LONG AS THE ACADEMY'S CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY RECEIVES GRANTS FROM STATE AND FEDERAL AGENCIES TO OPERATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10PLATO'S GARDEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXEC DIR SPOUSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0257740
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF FACILITIES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUSINESS MANAGER AND DIRECTOR REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ANNUALLY SIGNS A CONFLICT OF INTEREST COMPLIANCE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS COMPENSATION AND COMPARES TO OTHERS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS COMPENSATION AND COMPARES TO OTHERS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FORMS 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0447863
IRS990/TotalAssetsEOYAmt0438433
IRS990/TotalAssetsGrp/BOYAmt0447863
IRS990/TotalAssetsGrp/EOYAmt0438433
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01954657
IRS990/TotalEmployeeCnt064
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05460
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0215919
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01903644
IRS990/TotalFunctionalExpensesGrp/TotalAmt02125023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0176478
IRS990/TotalLiabilitiesEOYAmt0250704
IRS990/TotalLiabilitiesGrp/BOYAmt0176478
IRS990/TotalLiabilitiesGrp/EOYAmt0250704
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0271385
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0187729
IRS990/TotalProgramServiceExpensesAmt01903644
IRS990/TotalProgramServiceRevenueAmt083326
IRS990/TotalReportableCompFromOrgAmt048550
IRS990/TotalRevenueGrp/ExclusionAmt01448
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085262
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02041367
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0447863
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0438433
IRS990/TravelGrp/ProgramServicesAmt036117
IRS990/TravelGrp/TotalAmt036117
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0271385
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0187729
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10555 EAST 200 SOUTH
IRS990/USAddress/City0SALT LAKE CITY
IRS990/USAddress/State0UT
IRS990/USAddress/ZIPCode084102
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CITYACADEMYSLC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SONIA WOODBURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08015968489
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10CITY ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0CITY
ReturnHeader/Filer/EIN0870636694
ReturnHeader/Filer/PhoneNum08015968489

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.58$0.27$2.88$2.62$0.25
2024Summary only. Only limited summary data is available for this year.$1.27$1.25$0.01$2.49$2.48$0.02
2023Summary only. Only limited summary data is available for this year.$1.56$1.56$0.00$2.36$2.45$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$1.29$0.09$2.24$2.24$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.35$0.09$1.90$1.85$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.40$0.03$1.91$1.90$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.29$0.03$1.98$1.99$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.46$0.04$2.14$2.15$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.25$0.06$2.07$2.15$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.22$0.14$2.18$2.18$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.23$0.13$2.17$2.23$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.25$0.19$2.04$2.13$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.18$0.27$2.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.17$0.35$1.78