Civic Intelligence

Compass High School

990 • Fiscal year 2018 • EIN 90-0926046

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 13, 2019

2040 Pioneer CourtSan Mateo, CA 94403

(650) 720-4248

Siviq Scores

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

Liabilities / Assets

86th percentile

0.66x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.33x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

28th percentile

-4.7%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

3.5%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,000,130

Up $211,742 (+27%) from 2017

Net Assets

Down

$335,323

Down $94,735 (-22%) from 2017

Liabilities

Up

$664,807

Up $306,477 (+86%) from 2017

Revenue

Up

$2,009,046

Up $67,145 (+3.5%) from 2017

Expenses

Up

$2,103,781

Up $420,617 (+25%) from 2017

Net Income

Down

-$94,735

Down $353,472 (-137%) from 2017

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 2013: $148,515Liabilities 2013: $84,3832013Assets 2014: $365,855Liabilities 2014: $201,946Net Assets 2014: $163,9092014Assets 2015: $570,499Liabilities 2015: $338,862Net Assets 2015: $231,6372015Assets 2016: $635,558Liabilities 2016: $464,237Net Assets 2016: $171,3212016Assets 2017: $788,388Liabilities 2017: $358,330Net Assets 2017: $430,0582017Assets 2018: $1,000,130Liabilities 2018: $664,807Net Assets 2018: $335,3232018Assets 2019: $749,490Liabilities 2019: $621,233Net Assets 2019: $128,2572019Assets 2020: $795,047Liabilities 2020: $838,168Net Assets 2020: -$43,1212020Assets 2021: $1,020,364Liabilities 2021: $944,150Net Assets 2021: $76,2142021Assets 2022: $1,050,665Liabilities 2022: $707,864Net Assets 2022: $342,8012022Assets 2023: $1,402,647Liabilities 2023: $817,997Net Assets 2023: $584,6502023Assets 2024: $1,908,761Liabilities 2024: $781,676Net Assets 2024: $1,127,0852024

Highlighted filing

2018

Assets$1,000,130
Liabilities$664,807
Net Assets$335,323

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $137,671Expenses 2013: $73,539Net Income 2013: $64,1322013Revenue 2014: $592,745Expenses 2014: $550,855Net Income 2014: $41,8902014Revenue 2015: $1,032,007Expenses 2015: $964,279Net Income 2015: $67,7282015Revenue 2016: $1,234,795Expenses 2016: $1,295,111Net Income 2016: -$60,3162016Revenue 2017: $1,941,901Expenses 2017: $1,683,164Net Income 2017: $258,7372017Revenue 2018: $2,009,046Expenses 2018: $2,103,781Net Income 2018: -$94,7352018Revenue 2019: $1,853,925Expenses 2019: $2,060,991Net Income 2019: -$207,0662019Revenue 2020: $1,610,558Expenses 2020: $1,781,936Net Income 2020: -$171,3782020Revenue 2021: $1,475,887Expenses 2021: $1,364,208Net Income 2021: $111,6792021Revenue 2022: $1,677,975Expenses 2022: $1,384,595Net Income 2022: $293,3802022Revenue 2023: $1,865,197Expenses 2023: $1,623,348Net Income 2023: $241,8492023Revenue 2024: $2,222,699Expenses 2024: $1,680,404Net Income 2024: $542,2952024

Highlighted filing

2018

Revenue$2,009,046
Expenses$2,103,781
Net Income-$94,735
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 13, 2019
Return Version
2017v2.2
Gross Receipts
$2,009,046
Mission and Program Overview

Mission

The Organization provides a high school program for students with learning differences. Towards this end, the Organization provides specialized services and remediation, high school courses, and extracurricular activities for students; recruits and trains staff and faculty; conducts marketing, admissions and community relations activities; maintains the campus; and conducts governance and strategic planning activities to ensure proper oversight and planning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$327,443$570,438▲ $242,995
Cash and Non-Interest-Bearing Accounts$200,725$184,145▼ $16,580
Prepaid Expenses and Deferred Charges$175,430$179,876▲ $4,446
Land, Buildings, and Equipment, Net$72,405$58,374▼ $14,031
Accounts Receivable$12,385$7,297▼ $5,088
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-
Total Assets$788,388$1,000,130▲ $211,742
Other Assets Total-$0-
Liabilities
Deferred Revenue$217,769$472,510▲ $254,741
Accounts Payable and Accrued Expenses$140,561$192,297▲ $51,736
Total Liabilities$358,330$664,807▲ $306,477
Net Assets / Fund Balance
Unrestricted Net Assets$430,058$335,323▼ $94,735
Total Net Assets Fund Balance$430,058$335,323▼ $94,735
Total Liabilities and Net Assets / Fund Balance$788,388$1,000,130▲ $211,742

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,223$74,202$103,425
Leasehold Improvements$22,452$9,661$32,113
Other Land Buildings$6,699$12,672$19,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel WyldeExecutive DirectorFT$134,692$6,324$141,016
Jennifer SchoolfieldAssistant DirectorFT$92,610$1,714$94,324

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$507,687
Program Service Revenue
$1,494,595
Investment Income
$3,535
Other Revenue
$3,229
All Other Contributions
$507,687
Change in Net Assets
$-94,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,383,905
Other Expenses$568,838
Grants and Similar Amounts Paid$135,593
Total Fundraising Expense$16,569
Professional Fundraising Fees$15,445

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$632,130$316,013-$948,143
Occupancy$272,711$30,302-$303,013
Current Officers, Directors, Trustees, and Key Employees$156,902$78,438-$235,340
Grants to Domestic Individuals$135,593--$135,593
Other Employee Benefits$76,241$16,095-$92,336
Payroll Taxes$60,606$29,448-$90,054
Fees for Services Other$60,285$16,564-$76,849
Advertising$27,122$9,835-$36,957
Depreciation Depletion$22,194$2,466-$24,660
Fees for Services Legal$7,862$11,336-$19,198
Pension Plan Contributions$13,509$4,523-$18,032
Office Expenses$11,732$3,910-$15,642
Fees for Services Professional Fundraising--$15,445$15,445
All Other Expenses$6,729$2,889$1,124$10,742
Insurance-$6,785-$6,785
Other Expenses$5,051--$5,051
Travel$2,999--$2,999
Information Technology$100--$100
Total Functional Expenses$1,558,608$528,604$16,569$2,103,781
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$15,445
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Line 11B: Form 990 Review Process

The Governing Body is provided a draft version of the Form 990 to review for accuracy and completeness.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Staff are made aware of the conflict of interest policy on their hire date and are required to sign a form acknowledging the receipt of the policy. All senior staff meet each week to discuss financial and business issues. Staff are aware of the consequences of not adhering to this policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The salary of the Executive Director is determined, reviewed, and approved by the Board of Trustees.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Members of the CHS Board of Trustees recommendations are accompanied by a compensation survey of similar non-profit organizations performing similar duties or services typical to CHS. An employee's salary is negotiated and set by the Executive Director of the Organization within guidelines set by the Board of Trustees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Other information regarding Compass High School may be available upon request.

Filing and Contact Details

Filer

Filer Name
Compass High School
EIN
90-0926046
Phone
6507204248
Address
2040 Pioneer Court, San Mateo, CA 94403

Signing Officer

Name
Mark Kushner
Title
Head of School
Signed
2019-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Harrington
Formed
2012
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
23
Volunteers
15

Preparer

Firm
R J Ricciardi Inc
Address
1101 Fifth Avenue Suite 360, San Rafael, CA 94901
Preparer
Hiep Pham
Phone
4154571215
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt096535
IRS990/LandBldgEquipBasisNetGrp/BOYAmt072405
IRS990/LandBldgEquipBasisNetGrp/EOYAmt058374
IRS990/LandBldgEquipCostOrOtherBssAmt0154909
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Organization provides a high school program for students with learning differences. Towards this end, the Organization provides specialized services and remediation, high school courses, and extracurricular activities for students; recruits and trains staff and faculty; conducts marketing, admissions and community relations activities; maintains the campus; and conducts governance and strategic planning activities to ensure proper oversight and planning.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0430058
IRS990/NetAssetsOrFundBalancesEOYAmt0335323
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt030302
IRS990/OccupancyGrp/ProgramServicesAmt0272711
IRS990/OccupancyGrp/TotalAmt0303013
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03910
IRS990/OfficeExpensesGrp/ProgramServicesAmt011732
IRS990/OfficeExpensesGrp/TotalAmt015642
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016095
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt076241
IRS990/OtherEmployeeBenefitsGrp/TotalAmt092336
IRS990/OtherExpensesGrp/Desc0Instructional
IRS990/OtherExpensesGrp/Desc1Student Activities
IRS990/OtherExpensesGrp/Desc2Professional Dev. & Training
IRS990/OtherExpensesGrp/Desc3Auto Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt030086
IRS990/OtherExpensesGrp/ProgramServicesAmt126293
IRS990/OtherExpensesGrp/ProgramServicesAmt210463
IRS990/OtherExpensesGrp/ProgramServicesAmt35051
IRS990/OtherExpensesGrp/TotalAmt030086
IRS990/OtherExpensesGrp/TotalAmt126293
IRS990/OtherExpensesGrp/TotalAmt210463
IRS990/OtherExpensesGrp/TotalAmt35051
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Misc. Revenues
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03229
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03229
IRS990/OtherRevenueTotalAmt03229
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0316013
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0632130
IRS990/OtherSalariesAndWagesGrp/TotalAmt0948143
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029448
IRS990/PayrollTaxesGrp/ProgramServicesAmt060606
IRS990/PayrollTaxesGrp/TotalAmt090054
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04523
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013509
IRS990/PensionPlanContributionsGrp/TotalAmt018032
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0175430
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0179876
IRS990/PrincipalOfficerNm0Mark Harrington
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0Misc. Program Revenues
IRS990/ProgramServiceRevenueGrp/Desc1Program Service Revenues
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022410
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193261
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21378924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21378924
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0507967
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01230
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0642194
IRS990/PYOtherRevenueAmt03194
IRS990/PYProgramServiceRevenueAmt01429510
IRS990/PYRevenuesLessExpensesAmt0258737
IRS990/PYSalariesCompEmpBnftPaidAmt01040970
IRS990/PYTotalExpensesAmt01683164
IRS990/PYTotalRevenueAmt01941901
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-94735
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01494595
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0327443
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0570438
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt029223
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074202
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103425
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022452
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09661
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032113
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06699
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012672
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019371
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058374
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/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Compass High School published its nondiscrimination policies on its website, enrollment applications, and in its employee handbook.
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Consulting
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0Laura Jason Consulting

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