Civic Intelligence

Leadership High School

990 • Fiscal year 2019 • EIN 94-3278658

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 17, 2019

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

80th percentile

0.46x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

74th percentile

$114,535

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

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

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

59th percentile

8.2%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$1,941,703

Up $63,951 (+3.4%) from 2018

Net Assets

Up

$1,053,916

Up $106,647 (+11%) from 2018

Liabilities

Down

$887,787

Down $42,696 (-4.6%) from 2018

Revenue

Up

$3,820,367

Up $289,433 (+8.2%) from 2018

Expenses

Up

$3,713,720

Up $321,598 (+9.5%) from 2018

Net Income

Down

$106,647

Down $32,165 (-23%) from 2018

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

2019

Assets$1,941,703
Liabilities$887,787
Net Assets$1,053,916

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

2019

Revenue$3,820,367
Expenses$3,713,720
Net Income$106,647
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 17, 2019
Return Version
2018v3.1
Gross Receipts
$3,820,367
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$1,331,033$1,195,466▼ $135,567
Accounts Receivable$525,433$694,289▲ $168,856
Prepaid Expenses and Deferred Charges$21,286$51,948▲ $30,662
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,877,752$1,941,703▲ $63,951
Liabilities
Accounts Payable and Accrued Expenses$533,441$490,744▼ $42,697
Other Liabilities$397,042$397,043▲ $1
Total Liabilities$930,483$887,787▼ $42,696
Net Assets / Fund Balance
Unrestricted Net Assets$912,389$1,026,880▲ $114,491
Temporarily Rstr Net Assets$34,880$27,036▼ $7,844
Total Net Assets Fund Balance$947,269$1,053,916▲ $106,647
Total Liabilities and Net Assets / Fund Balance$1,877,752$1,941,703▲ $63,951

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth SilbergeldPrincipalFT$99,261$15,274$114,535
Corinne BensonAdministration DirectorFT$97,560-$97,560

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,820,367
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,477,228
Change in Net Assets
$106,647

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,820,367
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,820,367
Total Revenue per Form 990
$3,820,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,625,795
Other Expenses$1,087,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,791,259$62,122-$1,853,381
Other Employee Benefits$524,904$9,950-$534,854
Current Officers, Directors, Trustees, and Key Employees$237,560--$237,560
Other Expenses$54,713$49,994-$104,707
All Other Expenses$12,542$33,962-$46,504
Travel$180$180-$360
Total Functional Expenses$3,085,337$628,383$0$3,713,720

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,713,720
Total Expenses per Audited Statements$3,713,720
Total Expenses per Form 990$3,713,720
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Grantor$397,043
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
2019-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lesley Martin
Formed
1997
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
44
Volunteers
20

Preparer

Firm
Squar Milner Llp
Address
3655 NOBEL DRIVE SUITE 450, SAN DIEGO, CA 92122
Preparer
Kathleen Schmidt
Phone
8585974100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Raw XML AppendixShowing 400 of 434 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/TotalAmt01853381
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021286
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051948
IRS990/PrincipalOfficerNm0LESLEY MARTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03530934
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0980536
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0138812
IRS990/PYSalariesCompEmpBnftPaidAmt02411586
IRS990/PYTotalExpensesAmt03392122
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03530934
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0106647
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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/ExpensesSubtotalAmt03713720
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021851
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0397043
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GRANTOR
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03820367
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03713720
IRS990ScheduleD/TotalLiabilityAmt0397043
IRS990ScheduleD/TotalRevenuePerForm990Amt03820367
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03820367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03713720
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt034880
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt027036
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01877752
IRS990/TotalAssetsEOYAmt01941703
IRS990/TotalAssetsGrp/BOYAmt01877752
IRS990/TotalAssetsGrp/EOYAmt01941703
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03820367
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0628383
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03085337
IRS990/TotalFunctionalExpensesGrp/TotalAmt03713720
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0930483
IRS990/TotalLiabilitiesEOYAmt0887787
IRS990/TotalLiabilitiesGrp/BOYAmt0930483
IRS990/TotalLiabilitiesGrp/EOYAmt0887787
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0947269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01053916
IRS990/TotalOtherCompensationAmt015274
IRS990/TotalProgramServiceExpensesAmt03085337
IRS990/TotalReportableCompFromOrgAmt0196821
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03820367
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01877752
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01941703
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0180
IRS990/TravelGrp/ProgramServicesAmt0180
IRS990/TravelGrp/TotalAmt0360
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0912389
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01026880
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0350 SENECA AVENUE
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094112
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.LEADERSHIPHIGH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z

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