Civic Intelligence

Leadership High School

990 • Fiscal year 2017 • EIN 94-3278658

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 23, 2018

350 Seneca AvenueSan Francisco, CA 94112

(415) 841-8910

Siviq Scores

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

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.12x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$113,579

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

4.9%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,576,233

Up $219,434 (+16%) from 2016

Net Assets

Up

$1,205,499

Up $44,719 (+3.9%) from 2016

Liabilities

Up

$370,734

Up $174,715 (+89%) from 2016

Revenue

Up

$3,134,364

Up $147,466 (+4.9%) from 2016

Expenses

Up

$3,089,645

Up $514,350 (+20%) from 2016

Net Income

Down

$44,719

Down $366,884 (-89%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,724,733Liabilities 2011: $613,605Net Assets 2011: $1,111,1282011Assets 2012: $1,598,519Liabilities 2012: $698,858Net Assets 2012: $899,6612012Assets 2013: $1,078,663Liabilities 2013: $387,779Net Assets 2013: $690,8842013Assets 2014: $890,704Liabilities 2014: $153,634Net Assets 2014: $737,0702014Assets 2015: $861,163Liabilities 2015: $111,986Net Assets 2015: $749,1772015Assets 2016: $1,356,799Liabilities 2016: $196,019Net Assets 2016: $1,160,7802016Assets 2017: $1,576,233Liabilities 2017: $370,734Net Assets 2017: $1,205,4992017Assets 2018: $1,877,752Liabilities 2018: $930,483Net Assets 2018: $947,2692018Assets 2019: $1,941,703Liabilities 2019: $887,787Net Assets 2019: $1,053,9162019Assets 2020: $2,354,354Liabilities 2020: $1,110,420Net Assets 2020: $1,243,9342020Assets 2021: $2,627,762Liabilities 2021: $446,663Net Assets 2021: $2,181,0992021Assets 2022: $2,593,039Liabilities 2022: $562,473Net Assets 2022: $2,030,5662022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2017

Assets$1,576,233
Liabilities$370,734
Net Assets$1,205,499

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,257,356Expenses 2011: $2,072,905Net Income 2011: $184,4512011Revenue 2012: $1,903,240Expenses 2012: $2,114,707Net Income 2012: -$211,4672012Revenue 2013: $1,992,126Expenses 2013: $2,200,903Net Income 2013: -$208,7772013Revenue 2014: $2,152,857Expenses 2014: $2,106,671Net Income 2014: $46,1862014Revenue 2015: $2,467,925Expenses 2015: $2,455,818Net Income 2015: $12,1072015Revenue 2016: $2,986,898Expenses 2016: $2,575,295Net Income 2016: $411,6032016Revenue 2017: $3,134,364Expenses 2017: $3,089,645Net Income 2017: $44,7192017Revenue 2018: $3,530,934Expenses 2018: $3,392,122Net Income 2018: $138,8122018Revenue 2019: $3,820,367Expenses 2019: $3,713,720Net Income 2019: $106,6472019Revenue 2020: $3,926,565Expenses 2020: $3,869,800Net Income 2020: $56,7652020Revenue 2021: $4,691,240Expenses 2021: $3,754,075Net Income 2021: $937,1652021Revenue 2022: $4,981,023Expenses 2022: $5,131,556Net Income 2022: -$150,5332022Revenue 2023: $430,103Expenses 2023: $477,181Net Income 2023: -$47,0782023

Highlighted filing

2017

Revenue$3,134,364
Expenses$3,089,645
Net Income$44,719
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 23, 2018
Return Version
2016v3.0
Gross Receipts
$3,134,364
Mission and Program Overview

Mission

To serve san francisco by preparing diverse youth from its urban communities to graduate from college. The organization promises to graduate students who have internalize the critical thinking, communication, personal and social responsibility needed to be resilient and competitive in college and to lead themselves and their communities toward justice and self-reliance.

Serve san francisco by preparing diverse youth from its urban communities to graduate from college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$861,425$1,349,193▲ $487,768
Accounts Receivable$480,889$220,849▼ $260,040
Prepaid Expenses and Deferred Charges$14,485$6,191▼ $8,294
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,356,799$1,576,233▲ $219,434
Liabilities
Accounts Payable and Accrued Expenses$196,019$370,734▲ $174,715
Total Liabilities$196,019$370,734▲ $174,715
Net Assets / Fund Balance
Unrestricted Net Assets$1,141,563$1,111,282▼ $30,281
Temporarily Rstr Net Assets$19,217$94,217▲ $75,000
Total Net Assets Fund Balance$1,160,780$1,205,499▲ $44,719
Total Liabilities and Net Assets / Fund Balance$1,356,799$1,576,233▲ $219,434

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$130,070$130,070
Leasehold Improvements$0$21,851$21,851
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth SilbergeldPrincipalFT$113,579$113,579

Board Members and Trustees

NameTitle
SALLY JOHNSTON O'NEALChair
Mike KeenlyVice Chair
Emily RaskinTrustee
Greg BybeeTrustee
Lajuanda AsemotaTrustee
Lindsay AndrewsTrustee
Nicholas CofodTrustee
Nupur PandeTrustee
Rohit GeraTrustee
Su HuangTrustee
Thuy MaiAlumni Representative
Lesley MartinSecretary
Bill BrockenboroughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,134,364
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$206,449
Change in Net Assets
$44,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,134,364
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,134,364
Total Revenue per Form 990
$3,134,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,221,773
Other Expenses$867,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,478,970$221,599-$1,700,569
Other Employee Benefits$379,874$27,751-$407,625
Current Officers, Directors, Trustees, and Key Employees$113,579--$113,579
Other Expenses$67,852$42,143-$109,995
All Other Expenses$4,451$36,355-$40,806
Travel$3,746--$3,746
Total Functional Expenses$2,476,530$613,115$0$3,089,645

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,089,645
Total Expenses per Audited Statements$3,089,645
Total Expenses per Form 990$3,089,645
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
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 lhs board of trustees provided authorization for the board finance committee (that includes the board treasurer, a general trustee member, and executive management staff) to review and approve the 990 return prior to it being filed.

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

Per the lhs board of trustees job description, all board members must disclose any interests which could give rise to conflicts of interests. Additionally, an official board approved conflict of interest policy was approved by the lhs board of trustees and was presented for approval at a regularly scheduled, public board meeting.

Form 990, Part VI, Section B, Line 15

Lhs has its compensation review and approval process for officers and key employees described in the employee's handbook, section ii-1 - ii-3.

Form 990, Part VI, Section C, Line 19

Governing documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Leadership High School
EIN
94-3278658
Phone
4158418910
Address
350 SENECA AVENUE, SAN FRANCISCO, CA 94112

Signing Officer

Name
Corinne Benson
Title
Director of Administration
Phone
4158418910
Signed
2018-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
SALLY JOHNSTON O'NEAL
Formed
1997
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
40
Volunteers
15

Preparer

Firm
Squar Milner Llp
Address
3655 NOBEL DRIVE SUITE 450, SAN DIEGO, CA 92122
Preparer
James a Rotherham CPA
Phone
8585974100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Raw XML AppendixShowing 400 of 426 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/OtherSalariesAndWagesGrp/ProgramServicesAmt01478970
IRS990/OtherSalariesAndWagesGrp/TotalAmt01700569
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014485
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06191
IRS990/PrincipalOfficerNm0SALLY JOHNSTON O'NEAL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02986898
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0797508
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0411603
IRS990/PYSalariesCompEmpBnftPaidAmt01777787
IRS990/PYTotalExpensesAmt02575295
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02986898
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt044719
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130070
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130070
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03089645
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021851
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021851
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03134364
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03089645
IRS990ScheduleD/TotalRevenuePerForm990Amt03134364
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03134364
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03089645
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 NONDISCRIMINATORY POLICY IS INCLUDED IN THE SOLICITATION MATERIALS, CHARTER APPLICATION AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LHS BOARD OF TRUSTEES PROVIDED AUTHORIZATION FOR THE BOARD FINANCE COMMITTEE (THAT INCLUDES THE BOARD TREASURER, A GENERAL TRUSTEE MEMBER, AND EXECUTIVE MANAGEMENT STAFF) TO REVIEW AND APPROVE THE 990 RETURN PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PER THE LHS BOARD OF TRUSTEES JOB DESCRIPTION, ALL BOARD MEMBERS MUST DISCLOSE ANY INTERESTS WHICH COULD GIVE RISE TO CONFLICTS OF INTERESTS. ADDITIONALLY, AN OFFICIAL BOARD APPROVED CONFLICT OF INTEREST POLICY WAS APPROVED BY THE LHS BOARD OF TRUSTEES AND WAS PRESENTED FOR APPROVAL AT A REGULARLY SCHEDULED, PUBLIC BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LHS HAS ITS COMPENSATION REVIEW AND APPROVAL PROCESS FOR OFFICERS AND KEY EMPLOYEES DESCRIBED IN THE EMPLOYEE'S HANDBOOK, SECTION II-1 - II-3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt019217
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt094217
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01356799
IRS990/TotalAssetsEOYAmt01576233
IRS990/TotalAssetsGrp/BOYAmt01356799
IRS990/TotalAssetsGrp/EOYAmt01576233
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03134364
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0613115
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02476530
IRS990/TotalFunctionalExpensesGrp/TotalAmt03089645
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0196019
IRS990/TotalLiabilitiesEOYAmt0370734
IRS990/TotalLiabilitiesGrp/BOYAmt0196019
IRS990/TotalLiabilitiesGrp/EOYAmt0370734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01160780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01205499
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02476530
IRS990/TotalReportableCompFromOrgAmt0113579
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03134364
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01356799
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01576233
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03746
IRS990/TravelGrp/TotalAmt03746
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01141563
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01111282
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0350 SENECA AVENUE
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094112
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.LEADERSHIPHIGH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CORINNE BENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF ADMINISTRATION
ReturnHeader/BusinessOfficerGrp/PhoneNum04158418910
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEADERSHIP HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0943278658

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