Civic Intelligence

North Oakland Community Charter School

990 • Fiscal year 2015 • EIN 94-3340838

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 16, 2016

1000 42nd StreetOakland, CA 94608

(510) 655-0540

Siviq Scores

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

Liabilities / Assets

57th percentile

0.16x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

57th percentile

5.1%

Higher net margin than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

77th percentile

$120,321

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

25th percentile

-4.3%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$643,756

Down $28,801 (-4.3%) from 2014

Net Assets

Up

$543,570

Up $126,718 (+30%) from 2014

Liabilities

Down

$100,186

Down $155,519 (-61%) from 2014

Revenue

Up

$2,472,845

Up $262,913 (+12%) from 2014

Expenses

Up

$2,346,127

Up $178,203 (+8.2%) from 2014

Net Income

Up

$126,718

Up $84,710 (+202%) from 2014

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$0Assets 2011: $627,348Liabilities 2011: $256,595Net Assets 2011: $370,7532011Assets 2012: $565,755Liabilities 2012: $193,395Net Assets 2012: $372,3602012Assets 2013: $842,874Liabilities 2013: $468,030Net Assets 2013: $374,8442013Assets 2014: $672,557Liabilities 2014: $255,705Net Assets 2014: $416,8522014Assets 2015: $643,756Liabilities 2015: $100,186Net Assets 2015: $543,5702015Assets 2016: $597,549Liabilities 2016: $106,647Net Assets 2016: $490,9022016Assets 2017: $793,228Liabilities 2017: $245,184Net Assets 2017: $548,0442017Assets 2018: $744,637Liabilities 2018: $255,533Net Assets 2018: $489,1042018Assets 2019: $638,514Liabilities 2019: $283,624Net Assets 2019: $354,8902019Assets 2020: $967,295Liabilities 2020: $592,727Net Assets 2020: $374,5682020Assets 2021: $1,239,629Liabilities 2021: $294,893Net Assets 2021: $944,7362021Assets 2022: $1,174,715Liabilities 2022: $554,072Net Assets 2022: $620,6432022Assets 2023: $1,964,303Liabilities 2023: $1,512,410Net Assets 2023: $451,8932023

Highlighted filing

2015

Assets$643,756
Liabilities$100,186
Net Assets$543,570

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,990,464Expenses 2011: $1,894,754Net Income 2011: $95,7102011Expenses 2012: $1,946,8402012Expenses 2013: $1,946,1192013Revenue 2014: $2,209,932Expenses 2014: $2,167,924Net Income 2014: $42,0082014Revenue 2015: $2,472,845Expenses 2015: $2,346,127Net Income 2015: $126,7182015Revenue 2016: $2,511,768Expenses 2016: $2,564,436Net Income 2016: -$52,6682016Revenue 2017: $2,590,245Expenses 2017: $2,407,006Net Income 2017: $183,2392017Revenue 2018: $2,688,075Expenses 2018: $2,747,015Net Income 2018: -$58,9402018Revenue 2019: $2,350,945Expenses 2019: $2,485,159Net Income 2019: -$134,2142019Revenue 2020: $2,606,573Expenses 2020: $2,586,895Net Income 2020: $19,6782020Revenue 2021: $2,699,268Expenses 2021: $2,212,857Net Income 2021: $486,4112021Revenue 2022: $2,589,783Expenses 2022: $2,913,876Net Income 2022: -$324,0932022Revenue 2023: $2,540,575Expenses 2023: $2,709,325Net Income 2023: -$168,7502023

Highlighted filing

2015

Revenue$2,472,845
Expenses$2,346,127
Net Income$126,718
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 16, 2016
Return Version
2014v6.0
Gross Receipts
$2,472,845
Mission and Program Overview

Mission

The school's mission is to provide an innovative general education program that focuses on an arts-intergrated project-based curriculum with the overall goal of giving our students a life-time appreciation of learning and development of their unique talents and abilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$337,651$406,713▲ $69,062
Accounts Receivable$326,201$225,822▼ $100,379
Prepaid Expenses and Deferred Charges$8,705$11,221▲ $2,516
Total Assets$672,557$643,756▼ $28,801
Liabilities
Accounts Payable and Accrued Expenses$242,575$100,186▼ $142,389
Deferred Revenue$13,130--
Total Liabilities$255,705$100,186▼ $155,519
Net Assets / Fund Balance
Unrestricted Net Assets$416,852$543,570▲ $126,718
Total Net Assets Fund Balance$416,852$543,570▲ $126,718
Total Liabilities and Net Assets / Fund Balance$672,557$643,756▼ $28,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$91,954$91,954
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn Gramstorff-FT$111,408$8,913$120,321

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,220,783
Program Service Revenue
$108,343
Investment Income
$0
Other Revenue
$143,719
All Other Contributions
$363,590
Change in Net Assets
$126,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,472,845
Total Revenue per Audited Statements
$2,472,845
Total Revenue per Form 990
$2,472,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,390,819
Other Expenses$955,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$981,992$51,683-$1,033,675
Occupancy$18,376$349,149-$367,525
Current Officers, Directors, Trustees, and Key Employees$129,309$6,806-$136,115
Fees for Services Other$70,951$30,408-$101,359
Other Employee Benefits$84,601$5,507-$90,108
Other Expenses$7,088$71,876-$78,964
Pension Plan Contributions$70,400$4,494-$74,894
Office Expenses$41,126$17,132-$58,258
Payroll Taxes$52,665$3,362-$56,027
Conferences and Meetings$31,921--$31,921
Insurance$16,971$7,273-$24,244
Information Technology$10,709$4,589-$15,298
Fees for Services Management-$14,524-$14,524
Fees for Services Accounting$6,029$2,584-$8,613
Advertising$2,971$743-$3,714
Travel$2,847--$2,847
Total Functional Expenses$1,768,129$577,998$0$2,346,127

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,346,127
Total Expenses per Audited Statements$2,346,127
Total Expenses per Form 990$2,346,127
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
No
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, Page 6, Part VI, Line 11B

A copy of the form 990 is presented to the board for review during a board meeting prior to filing the form.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest statements are completed annually. Statements are reviewed by the executive director for conflicts.

Form 990, Page 6, Part VI, Line 15A

Compensation is reviewed by the board annually.

Form 990, Page 6, Part VI, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
North Oakland Community Charter
EIN
94-3340838
Phone
5106550540
Address
1000 42ND STREET, OAKLAND, CA 94608

Signing Officer

Name
Stephen Ajani
Title
Head of School
Phone
5106550540
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Ajani
Formed
2000
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
48

Preparer

Firm
Vicenti Lloyd & Stutzman
Address
2210 E ROUTE 66 STE 100, GLENDORA, CA 91740-4676
Preparer
Wade Mcmullen CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The school's mission is to provide an innovative general education program that focuses on an arts-intergrated project-based curriculum with the overall goal of giving our students a life-time appreciation of learning and development of their unique talents and abilities.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017132
IRS990/OfficeExpensesGrp/ProgramServicesAmt041126
IRS990/OfficeExpensesGrp/TotalAmt058258
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05507
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt084601
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090108
IRS990/OtherExpensesGrp/Desc0SPECIAL ED ENCROACHMENT
IRS990/OtherExpensesGrp/Desc1BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07868
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt171876
IRS990/OtherExpensesGrp/ProgramServicesAmt0160624
IRS990/OtherExpensesGrp/ProgramServicesAmt179549
IRS990/OtherExpensesGrp/ProgramServicesAmt27088
IRS990/OtherExpensesGrp/TotalAmt0160624
IRS990/OtherExpensesGrp/TotalAmt187417
IRS990/OtherExpensesGrp/TotalAmt278964
IRS990/OtherRevenueMiscGrp/Desc0ALL OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0143719
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0143719
IRS990/OtherRevenueTotalAmt0143719
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051683
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0981992
IRS990/OtherSalariesAndWagesGrp/TotalAmt01033675
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03362
IRS990/PayrollTaxesGrp/ProgramServicesAmt052665
IRS990/PayrollTaxesGrp/TotalAmt056027
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04494
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt070400
IRS990/PensionPlanContributionsGrp/TotalAmt074894
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08705
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011221
IRS990/PrincipalOfficerNm0STEPHEN AJANI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT FIELD TRIPS
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT LUNCH FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097677
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24757
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01995466
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0854011
IRS990/PYOtherRevenueAmt097051
IRS990/PYProgramServiceRevenueAmt0117415
IRS990/PYRevenuesLessExpensesAmt042008
IRS990/PYSalariesCompEmpBnftPaidAmt01313913
IRS990/PYTotalExpensesAmt02167924
IRS990/PYTotalRevenueAmt02209932
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0126718
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0108343
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091954
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt091954
IRS990ScheduleD/ExpensesSubtotalAmt02346127
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt02472845
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt02346127
IRS990ScheduleD/TotalRevenuePerForm990Amt02472845
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02472845
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02346127
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NORTH OAKLAND COMMUNITY CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S MISSION IS TO PROVIDE AN INNOVATIVE GENERAL EDUCATION PROGRAM THAT FOCUSES ON AN ARTS-INTERGRATED PROJECT-BASED CURRICULUM WITH THE OVERALL GOAL OF GIVING OUR STUDENTS A LIFE-TIME APPRECIATION OF LEARNING AND DEVELOPMENT OF THEIR UNIQUE TALENTS AND ABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW DURING A BOARD MEETING PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY. STATEMENTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR FOR CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PROGRESSIVE EQUITY CHARTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0800496070
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01000 42ND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094608
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0324000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PROGRESSIVE EQUITY CHARTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false

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