Civic Intelligence

Rudolf Steiner College

990 • Fiscal year 2017 • EIN 94-2356338

Jun 01, 2016 to May 31, 2017 • Filed on Feb 21, 2018

Organization ProfileWWW.STEINERCOLLEGE.ORG

View Organization Page

9200 Fair Oaks BlvdFair Oaks, CA 95628

(916) 961-8727

Siviq Scores

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

Liabilities / Assets

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.13x

Higher debt load relative to revenue than 43% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

45th percentile

$110,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

39th percentile

1.0%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-42%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$5,028,968

Up $48,561 (+1.0%) from 2016

Net Assets

Up

$4,698,028

Up $508,479 (+12%) from 2016

Liabilities

Down

$330,940

Down $459,918 (-58%) from 2016

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin82nd percentile

Revenue

Down

$2,587,607

Down $1,888,130 (-42%) from 2016

Expenses

Down

$1,936,388

Down $2,405,876 (-55%) from 2016

Net Income

Up

$651,219

Up $517,746 (+388%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$10M$5.0M$0Assets 2010: $8,472,071Liabilities 2010: $439,385Net Assets 2010: $8,032,6862010Assets 2011: $8,497,706Liabilities 2011: $435,587Net Assets 2011: $8,062,1192011Assets 2012: $8,141,245Liabilities 2012: $609,412Net Assets 2012: $7,531,8332012Assets 2014: $7,870,960Liabilities 2014: $796,713Net Assets 2014: $7,074,2472014Assets 2015: $4,756,590Liabilities 2015: $731,679Net Assets 2015: $4,024,9112015Assets 2016: $4,980,407Liabilities 2016: $790,858Net Assets 2016: $4,189,5492016Assets 2017: $5,028,968Liabilities 2017: $330,940Net Assets 2017: $4,698,0282017Assets 2018: $4,734,796Liabilities 2018: $220,181Net Assets 2018: $4,514,6152018Assets 2019: $4,819,267Liabilities 2019: $71,859Net Assets 2019: $4,747,4082019Assets 2020: $4,621,247Liabilities 2020: $43,979Net Assets 2020: $4,577,2682020Assets 2021: $4,425,633Liabilities 2021: $12,390Net Assets 2021: $4,413,2432021Assets 2022: $4,207,105Liabilities 2022: $14,111Net Assets 2022: $4,192,9942022Assets 2023: $4,052,575Liabilities 2023: $22,347Net Assets 2023: $4,030,2282023Assets 2024: $3,925,268Liabilities 2024: $62,014Net Assets 2024: $3,863,2542024

Highlighted filing

2017

Assets$5,028,968
Liabilities$330,940
Net Assets$4,698,028
Open 2017 Filing

Operations Trend

Revenue Growth5th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,544,6072010Expenses 2011: $3,045,9522011Revenue 2012: $1,723,753Expenses 2012: $2,253,305Net Income 2012: -$529,5522012Revenue 2014: $3,566,287Expenses 2014: $3,555,775Net Income 2014: $10,5122014Revenue 2015: $2,599,814Expenses 2015: $3,085,398Net Income 2015: -$485,5842015Revenue 2016: $4,475,737Expenses 2016: $4,342,264Net Income 2016: $133,4732016Revenue 2017: $2,587,607Expenses 2017: $1,936,388Net Income 2017: $651,2192017Revenue 2018: $1,341,911Expenses 2018: $1,359,773Net Income 2018: -$17,8622018Revenue 2019: $1,203,712Expenses 2019: $970,919Net Income 2019: $232,7932019Revenue 2020: $203,456Expenses 2020: $373,596Net Income 2020: -$170,1402020Revenue 2021: $40,586Expenses 2021: $224,085Net Income 2021: -$183,4992021Revenue 2022: $1,716Expenses 2022: $177,727Net Income 2022: -$176,0112022Revenue 2023: $0Expenses 2023: $139,699Net Income 2023: -$139,6992023Revenue 2024: $25,818Expenses 2024: $202,793Net Income 2024: -$176,9752024

Highlighted filing

2017

Revenue$2,587,607
Expenses$1,936,388
Net Income$651,219
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Feb 21, 2018
Return Version
2016v3.0
Gross Receipts
$2,743,345
Mission and Program Overview

Mission

The college provides a creative educational environment with a focus on waldorf teacher training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$3,275,774$3,562,775▲ $287,001
Investments in Publicly Traded Securities$531,413$709,920▲ $178,507
Cash and Non-Interest-Bearing Accounts$827,185$428,419▼ $398,766
Inventories for Sale or Use$251,354$223,194▼ $28,160
Accounts Receivable$35,533$43,120▲ $7,587
Intangible Assets$33,522$30,834▼ $2,688
Prepaid Expenses and Deferred Charges$25,626$30,706▲ $5,080
Total Assets$4,980,407$5,028,968▲ $48,561
Liabilities
Deferred Revenue$191,570$132,707▼ $58,863
Other Liabilities$159,238$126,207▼ $33,031
Accounts Payable and Accrued Expenses$440,050$72,026▼ $368,024
Total Liabilities$790,858$330,940▼ $459,918
Net Assets / Fund Balance
Unrestricted Net Assets$3,323,163$3,889,293▲ $566,130
Temporarily Rstr Net Assets$784,721$726,995▼ $57,726
Permanently Rstr Net Assets$81,665$81,740▲ $75
Total Net Assets Fund Balance$4,189,549$4,698,028▲ $508,479
Total Liabilities and Net Assets / Fund Balance$4,980,407$5,028,968▲ $48,561

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$3,562,775--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$81,828-▲ $375-$82,203
2015$81,624-▲ $204-$81,828
2014$81,419-▲ $205-$81,624
2013$81,081-▲ $338-$81,419
2012$80,493-▲ $588-$81,081
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edmund KnightonPresidentFT$90,000$20,000$110,000

Board Members and Trustees

NameTitle
Aonghus GordonTrustee
Dale HamadTrustee
Jesse SprecherTrustee
Jill Rulon Thru 6716Trustee
Johnathan Finestone Thru 6816Trustee
Keith ReamsTrustee
Marc Turtletaub Thru 92016Trustee
Dainna McarthurSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,386,657
Program Service Revenue
$962,599
Investment Income
$-13,831
Other Revenue
$252,182
All Other Contributions
$1,386,657
Change in Net Assets
$651,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,587,607
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-10,200
Total Revenue per Audited Statements
$2,577,407
Total Revenue per Form 990
$2,587,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$983,192
Salaries, Compensation, and Employee Benefits$939,196
Total Fundraising Expense$95,554
Grants and Similar Amounts Paid$14,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$624,399$64,616-$689,015
Fees for Services Other$124,404$110,954$37,931$273,289
Current Officers, Directors, Trustees, and Key Employees$24,130$78,686$2,099$104,915
Fees for Services Accounting-$89,469-$89,469
Payroll Taxes$69,526$17,136-$86,662
Advertising$43,837-$37,122$80,959
Fees for Services Legal$66,743-$3,750$70,493
Other Expenses$44,858$12,938$6,149$63,945
Other Employee Benefits$24,929$33,675-$58,604
Office Expenses$36,288$10,034$6,251$52,573
Insurance$18,553$33,257-$51,810
Travel$39,685$9,982$892$50,559
Occupancy$40,729$5,527$73$46,329
Grants to Domestic Orgs$14,000--$14,000
Conferences and Meetings$5,704$686$1,287$7,677
Interest-$2,661-$2,661
Royalties$150--$150
Total Functional Expenses$1,371,213$469,621$95,554$1,936,388

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,068,928
Expenses per Audited Statements$1,936,388
Total Expenses per Form 990$1,936,388
Expenses Not Reported on Form 990$132,540
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
RsfSan Francisco, CA501(c)(3)Continuing Waldorf Education$9,000
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
Other Liabilities$126,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, line 11B

“The 990 is prepared by a firm of independent certified public accountants and reviewed by management prior to filing.”

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

“Each board member is required to annually review possible conflicts of interest as set out in the corporate by-laws and promptly disclose such conflicts as they arise.”

Form 990, Part VI, Section B, line 15

“The executive committee of the board of directors obtains comparable compensation information and evaluates the executive director's performance annually.”

Form 990, Part VI, Section C, line 19

“Form 990, audited financial statements, governing documents and policies are available for public inspection at the business office.”

Filing and Contact Details

Filer

Filer Name
Rudolf Steiner College
EIN
94-2356338
Phone
9169618727
Address
9200 Fair Oaks Blvd, Fair Oaks, CA 95628

Signing Officer

Name
Dainna McArthur
Title
CFO
Phone
9169618727
Signed
2018-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dainna McArthur
Formed
1976
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
69
Volunteers
30

Preparer

Firm
Armanino LLP
Address
12657 Alcosta Blvd Ste 500, San Ramon, CA 94583-4600
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“OTHER PROFESSIONAL: Program service expenses 124,404. Management and general expenses 110,954. Fundraising expenses 37,931. Total expenses 273,289.”

Form 990, Part XII, Line 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The College is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and from state income taxes under Section 23701d of the State of California Revenue and Taxation Code. Accordingly, no provision for income taxes has been made. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the College to report information regarding its exposure to various tax positions taken. The College has evaluated its current tax positions and has concluded that as of May 31, 2017 and 2016, the College does not have any significant tax positions for which a reserve would be necessary.”

Part XI, Line 2D - Other Adjustments:

“Inventory Cost of Goods Sold 132,540.”

Part XII, Line 2D - Other Adjustments:

“Inventory Cost of Goods Sold 132,540.”

Raw XML AppendixShowing 400 of 554 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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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0162826
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0162826
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt036795
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt036795
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-142740
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt073
IRS990/OccupancyGrp/ManagementAndGeneralAmt05527
IRS990/OccupancyGrp/ProgramServicesAmt040729
IRS990/OccupancyGrp/TotalAmt046329
IRS990/OfficeExpensesGrp/FundraisingAmt06251
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010034
IRS990/OfficeExpensesGrp/ProgramServicesAmt036288
IRS990/OfficeExpensesGrp/TotalAmt052573
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033675
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024929
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058604
IRS990/OtherExpensesGrp/Desc0Teaching Supplies Direc
IRS990/OtherExpensesGrp/Desc1Student/Staff Meals
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/FundraisingAmt06149
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012938
IRS990/OtherExpensesGrp/ProgramServicesAmt0125376
IRS990/OtherExpensesGrp/ProgramServicesAmt167902
IRS990/OtherExpensesGrp/ProgramServicesAmt244858
IRS990/OtherExpensesGrp/TotalAmt0125376
IRS990/OtherExpensesGrp/TotalAmt167902
IRS990/OtherExpensesGrp/TotalAmt263945
IRS990/OtherLiabilitiesGrp/BOYAmt0159238
IRS990/OtherLiabilitiesGrp/EOYAmt0126207
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt052561
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt052561
IRS990/OtherRevenueTotalAmt052561
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064616
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0624399
IRS990/OtherSalariesAndWagesGrp/TotalAmt0689015
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017136
IRS990/PayrollTaxesGrp/ProgramServicesAmt069526
IRS990/PayrollTaxesGrp/TotalAmt086662
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt081665
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt081740
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025626
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030706
IRS990/PrincipalOfficerNm0Dainna McArthur
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/BusinessCd3531110
IRS990/ProgramServiceRevenueGrp/Desc0Conferences & Seminars
IRS990/ProgramServiceRevenueGrp/Desc1Tuition & Fees
IRS990/ProgramServiceRevenueGrp/Desc2Dormitory
IRS990/ProgramServiceRevenueGrp/Desc3Raphael Garden
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0428387
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1419748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt273189
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt341275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0428387
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1419748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt273189
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt341275
IRS990/ProgSrvcAccomActy2Grp/Desc0Institutional - THE BOOKSTORE IS MAINTAINED ON CAMPUS FOR THE CONVENIENCE OF STUDENTS AND INSTRUCTORS TO PURCHASE TEXTBOOKS AND MATERIALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0612787
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0162826
IRS990/ProgSrvcAccomActy3Grp/Desc0Academic - Rudolf Steiner College funds expended for admissions, registrar activates, career guidance, counselling, financial aid administration and event, and conference registration.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0370851
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt052561
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0223081
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02636805
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0343531
IRS990/PYInvestmentIncomeAmt0-4009
IRS990/PYOtherExpensesAmt01437215
IRS990/PYOtherRevenueAmt0164514
IRS990/PYProgramServiceRevenueAmt01678427
IRS990/PYRevenuesLessExpensesAmt0133473
IRS990/PYSalariesCompEmpBnftPaidAmt02561518
IRS990/PYTotalExpensesAmt04342264
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04475737
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0651219
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt036795
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0999394
IRS990/RoyaltiesGrp/ProgramServicesAmt0150
IRS990/RoyaltiesGrp/TotalAmt0150
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/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt081828
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt082203
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0375
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt081624
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt081828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0204
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt081419
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt081624
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0205
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt081081
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt081419
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0338
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt080493
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt081081
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0588
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt0132540
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01936388
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt03562775
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Investments in Commons at Fair Oaks LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-142740
IRS990ScheduleD/OtherExpensesIncludedAmt0132540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0126207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Liabilities
IRS990ScheduleD/OtherRevenueAmt0132540
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.99440
IRS990ScheduleD/RevenueNotReportedAmt0-10200
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02587607
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The College is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and from state income taxes under Section 23701d of the State of California Revenue and Taxation Code. Accordingly, no provision for income taxes has been made. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the College to report information regarding its exposure to various tax positions taken. The College has evaluated its current tax positions and has concluded that as of May 31, 2017 and 2016, the College does not have any significant tax positions for which a reserve would be necessary.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Inventory Cost of Goods Sold 132,540.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Inventory Cost of Goods Sold 132,540.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00560
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt03562775
IRS990ScheduleD/TotalExpensesPerForm990Amt01936388
IRS990ScheduleD/TotalLiabilityAmt0126207
IRS990ScheduleD/TotalRevenuePerForm990Amt02587607
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02577407
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02068928
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The college's non-discrimination policy is published in its college catalog, and is also published annually in the Sacramento Bee newspaper.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleI/GrantRecordsMaintainedInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,028,968
Liabilities
$330,940
Net assets
$4,698,028
Revenue
$2,587,607
Expenses
$1,936,388
Net income
$651,219
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.06$3.86$0.03$0.20$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.02$4.03$0.00$0.14$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$0.01$4.19$0.00$0.18$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.01$4.41$0.04$0.22$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.04$4.58$0.20$0.37$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.07$4.75$1.20$0.97$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.22$4.51$1.34$1.36$0.02
2017Detailed filing. Detailed filing data is available for this year.$5.03$0.33$4.70$2.59$1.94$0.65
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.79$4.19$4.48$4.34$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.76$0.73$4.02$2.60$3.09$0.49
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$0.80$7.07$3.57$3.56$0.01
2012Summary only. Only limited summary data is available for this year.$8.14$0.61$7.53$1.72$2.25$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.50$0.44$8.06$3.05
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.47$0.44$8.03$3.54