Civic Intelligence

Rudolf Steiner College

990 • Fiscal year 2019 • EIN 94-2356338

Jun 01, 2018 to May 31, 2019 • Filed on Feb 26, 2020

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

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$145,990

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

46th percentile

1.8%

Faster asset growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-10%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$4,819,267

Up $84,471 (+1.8%) from 2018

Net Assets

Up

$4,747,408

Up $232,793 (+5.2%) from 2018

Liabilities

Down

$71,859

Down $148,322 (-67%) from 2018

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin77th percentile

Revenue

Down

$1,203,712

Down $138,199 (-10%) from 2018

Expenses

Down

$970,919

Down $388,854 (-29%) from 2018

Net Income

Up

$232,793

Up $250,655 (+1403%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth46th 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

2019

Assets$4,819,267
Liabilities$71,859
Net Assets$4,747,408
Open 2019 Filing

Operations Trend

Revenue Growth22nd 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

2019

Revenue$1,203,712
Expenses$970,919
Net Income$232,793
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 26, 2020
Return Version
2018v3.1
Gross Receipts
$1,355,160
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$3,822,636$4,006,153▲ $183,517
Cash and Non-Interest-Bearing Accounts$573,679$623,245▲ $49,566
Investments in Publicly Traded Securities$264,231$167,408▼ $96,823
Accounts Receivable$32,186--
Inventories for Sale or Use$28,119$21,387▼ $6,732
Prepaid Expenses and Deferred Charges$13,945$1,074▼ $12,871
Total Assets$4,734,796$4,819,267▲ $84,471
Liabilities
Accounts Payable and Accrued Expenses$72,965$37,261▼ $35,704
Other Liabilities$46,000$34,000▼ $12,000
Deferred Revenue$101,216$598▼ $100,618
Total Liabilities$220,181$71,859▼ $148,322
Net Assets / Fund Balance
Unrestricted Net Assets$3,833,042$4,070,733▲ $237,691
Temporarily Rstr Net Assets$599,658$594,555▼ $5,103
Permanently Rstr Net Assets$81,915$82,120▲ $205
Total Net Assets Fund Balance$4,514,615$4,747,408▲ $232,793
Total Liabilities and Net Assets / Fund Balance$4,734,796$4,819,267▲ $84,471

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$4,006,153--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$83,078-▲ $1,024-$84,102
2017$82,203-▲ $875-$83,078
2016$81,828-▲ $375-$82,203
2015$81,624-▲ $204-$81,828
2014$81,419-▲ $205-$81,624
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edmund KnightonSchool PresidentFT$125,000$20,990$145,990

Board Members and Trustees

NameTitle
Jesse SprecherTrustee Chair
Keith ReamsTrustee Vice Chair
Aonghus GordonTrustee
Dale HamadTrustee
Dainna McarthurTreasurer, Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,122,578
Program Service Revenue
$236,078
Investment Income
$8,438
Other Revenue
$-163,382
All Other Contributions
$1,122,578
Change in Net Assets
$232,793

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$372,408Cost
Total Noncash Contributions1$372,408-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,203,712
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$54,625
Total Revenue per Audited Statements
$1,258,337
Total Revenue per Form 990
$1,203,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$593,271
Salaries, Compensation, and Employee Benefits$377,648
Total Fundraising Expense$25,777
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$198,229$52,117-$250,346
Other Salaries and Wages$147,314$17,120$8,929$173,363
Current Officers, Directors, Trustees, and Key Employees$33,578$109,492$2,920$145,990
Occupancy$74,164$2,050-$76,214
Office Expenses$31,691$15,538$1,207$48,436
Fees for Services Accounting$47,104--$47,104
Travel$26,402$13,283-$39,685
Payroll Taxes$29,927$3,478$1,814$35,219
Insurance$27,210$7,827-$35,037
Other Employee Benefits$19,608$2,279$1,189$23,076
Conferences and Meetings$6,589$4,057-$10,646
Advertising--$9,718$9,718
Depreciation Depletion$7,721--$7,721
Other Expenses$3,262$962-$4,224
Fees for Services Legal-$3,728-$3,728
Royalties$1,783--$1,783
Interest-$1,697-$1,697
Total Functional Expenses$710,301$234,841$25,777$970,919

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,025,544
Expenses per Audited Statements$970,919
Total Expenses per Form 990$970,919
Expenses Not Reported on Form 990$54,625
Expenses Not Reported on Financial Statements$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
Miscellaneous Payable$34,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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 president's performance annually.”

Form 990, Part VI, Section C, Line 19

“Form 990, reviewed financial statement, previous audited financial statements, governing documents and polciies and 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
2020-02-26
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
32
Volunteers
25

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

“Outside services: program service expenses 41,139. Management and general expenses 52,117. Fundraising expenses 0. Total expenses 93,256. Contract labor/teachers: program service expenses 34,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,070. Academic payroll: program service expenses 123,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 123,020.”

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, 2019 and 2018, 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 54,625.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Inventory cost of goods sold 54,625.”

Raw XML AppendixShowing 400 of 552 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/Desc0INSTRUCTION - RUDOLF STEINER COLLEGE STRIVES TO PROVIDE A CREATIVE EDUCATIONAL ENVIRONMENT WITH A VARIETY OF OFFERINGS, INCLUDING WALDORF TEACHER PREPARATION COURSES, BIODYNAMIC COURSES, OUTDOOR EDUCATION ON THE LAND AND CRAFT BASED CLASS FOR CHILDREN, TRAINING IN MOVEMENT AND REMEDIAL EDUCATION, AS WELL AS PROVIDE A SPACE FOR OUTSIDE ORGANIZATIONS TO USE FOR COURSES, CLASSES AND CONFERENCES. THE COLLEGE HAS AN ENROLLMENT OF APPROXIMATELY 338 ADULT EDUCATION CONFERENCE AND WORKSHOP ATTENDEES.
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01189
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02279
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023076
IRS990/OtherExpensesGrp/Desc0CAFE EXPENSES
IRS990/OtherExpensesGrp/Desc1TEACHING SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3OTHER/ MISCELLANEOUS EX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01213
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1962
IRS990/OtherExpensesGrp/ProgramServicesAmt023835
IRS990/OtherExpensesGrp/ProgramServicesAmt120877
IRS990/OtherExpensesGrp/ProgramServicesAmt211007
IRS990/OtherExpensesGrp/ProgramServicesAmt33262
IRS990/OtherExpensesGrp/TotalAmt023835
IRS990/OtherExpensesGrp/TotalAmt120877
IRS990/OtherExpensesGrp/TotalAmt212220
IRS990/OtherExpensesGrp/TotalAmt34224
IRS990/OtherLiabilitiesGrp/BOYAmt046000
IRS990/OtherLiabilitiesGrp/EOYAmt034000
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0PROGRAM-RELATED INVEST
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-215330
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-215330
IRS990/OtherRevenueTotalAmt0-215330
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08929
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017120
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0147314
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173363
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01814
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03478
IRS990/PayrollTaxesGrp/ProgramServicesAmt029927
IRS990/PayrollTaxesGrp/TotalAmt035219
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt081915
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt082120
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013945
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01074
IRS990/PrincipalOfficerNm0DAINNA MCARTHUR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4531110
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1DORMITORY
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT SERVCIES
IRS990/ProgramServiceRevenueGrp/Desc3TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc4RAPHAEL GARDEN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191084
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128360
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213934
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32153
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191084
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213934
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4547
IRS990/ProgSrvcAccomActy2Grp/Desc0INSTITUTIONAL - THE COLLEGE MAINTAINS A 13.5 ACRE CAMPUS WITH 58 DORMS. 3.5 ACRES OF BIODYNAMIC GARDEN ARE USED FOR EDUCATIONAL PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0403900
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0-184690
IRS990/ProgSrvcAccomActy3Grp/Desc0ACADEMIC - THE BOOKSTORE IS MAINTAINED ON CAMPUS FOR THE CONVENIENCE OF STUDENTS AND INSTRUCTORS TO PURCHASE TEXTBOOKS AND MATERIALS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088628
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt049668
IRS990/ProgSrvcAccomActyOtherGrp/Desc0STUDENT SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0203380
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt013934
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0766660
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07340
IRS990/PYOtherExpensesAmt0736388
IRS990/PYOtherRevenueAmt091742
IRS990/PYProgramServiceRevenueAmt0476169
IRS990/PYRevenuesLessExpensesAmt0-17862
IRS990/PYSalariesCompEmpBnftPaidAmt0623385
IRS990/PYTotalExpensesAmt01359773
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01341911
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0232793
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt02280
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0193784
IRS990/RoyaltiesGrp/ProgramServicesAmt01783
IRS990/RoyaltiesGrp/TotalAmt01783
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/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt083078
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt084102
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01024
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt082203
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt083078
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0875
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt081828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt082203
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0375
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt081624
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt081828
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0204
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt081419
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt081624
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0205
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt054625
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0970919
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04006153
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENTS IN COMMONS AT FAIR OAKS LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherExpensesIncludedAmt054625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MISCELLANEOUS PAYABLE
IRS990ScheduleD/OtherRevenueAmt054625
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.99000
IRS990ScheduleD/RevenueNotReportedAmt054625
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01203712
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, 2019 AND 2018, THE COLLEGE DOES NOT HAVE ANY SIGNIFICANT TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVENTORY COST OF GOODS SOLD 54,625.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVENTORY COST OF GOODS SOLD 54,625.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.01000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt04006153
IRS990ScheduleD/TotalExpensesPerForm990Amt0970919
IRS990ScheduleD/TotalLiabilityAmt034000
IRS990ScheduleD/TotalRevenuePerForm990Amt01203712
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01258337
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01025544
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. IT WAS LAST PUBLISHED APRIL 11, 2019.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0CFO & SECRETARY DAINNA MCARTHUR IS COMPENSATED BY AN UNRELATED THIRD PARTY FOR SERVICES PROVIDED TO THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII LINE 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0IMPROVEMENTS TO PROPERTY HELD ON EQUITY METHOD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,819,267
Liabilities
$71,859
Net assets
$4,747,408
Revenue
$1,203,712
Expenses
$970,919
Net income
$232,793
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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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