Civic Intelligence

Ryokan College

990 • Fiscal year 2015 • EIN 95-3385517

Jul 01, 2014 to Jun 30, 2015 • Filed on May 03, 2016

11965 Venice BlvdLos Angeles, CA 90066

(310) 390-7560

Siviq Scores

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

Liabilities / Assets

89th percentile

0.88x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

1.32x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

50th percentile

2.6%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

51st percentile

$64,470

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

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

Asset Growth

14th percentile

-8.6%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

23rd percentile

-9.5%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Down

$1,809,490

Down $169,191 (-8.6%) from 2014

Net Assets

Up

$216,773

Up $30,832 (+17%) from 2014

Liabilities

Down

$1,592,717

Down $200,023 (-11%) from 2014

Revenue

Down

$1,205,815

Down $125,974 (-9.5%) from 2014

Expenses

Down

$1,174,983

Down $94,677 (-7.5%) from 2014

Net Income

Down

$30,832

Down $31,297 (-50%) from 2014

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$0-$1.0MAssets 2011: $2,152,667Liabilities 2011: $2,337,650Net Assets 2011: -$184,9832011Assets 2012: $2,086,504Liabilities 2012: $2,075,557Net Assets 2012: $10,9472012Assets 2013: $1,947,457Liabilities 2013: $1,823,645Net Assets 2013: $123,8122013Assets 2014: $1,978,681Liabilities 2014: $1,792,740Net Assets 2014: $185,9412014Assets 2015: $1,809,490Liabilities 2015: $1,592,717Net Assets 2015: $216,7732015Assets 2016: $1,495,613Liabilities 2016: $1,874,284Net Assets 2016: -$378,6712016Assets 2017: $1,294,571Liabilities 2017: $1,953,849Net Assets 2017: -$659,2782017

Highlighted filing

2015

Assets$1,809,490
Liabilities$1,592,717
Net Assets$216,773

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,497,559Expenses 2011: $1,471,560Net Income 2011: $25,9992011Expenses 2012: $1,170,2292012Revenue 2013: $1,248,592Expenses 2013: $1,135,727Net Income 2013: $112,8652013Revenue 2014: $1,331,789Expenses 2014: $1,269,660Net Income 2014: $62,1292014Revenue 2015: $1,205,815Expenses 2015: $1,174,983Net Income 2015: $30,8322015Revenue 2016: $894,234Expenses 2016: $1,083,111Net Income 2016: -$188,8772016Revenue 2017: $891,232Expenses 2017: $1,171,839Net Income 2017: -$280,6072017

Highlighted filing

2015

Revenue$1,205,815
Expenses$1,174,983
Net Income$30,832
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 3, 2016
Return Version
2014v6.0
Gross Receipts
$1,205,815
Mission and Program Overview

Mission

College educational institution

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,892,902$1,721,472▼ $171,430
Rtn Earn Endowment Incm Other Fnds$185,941$216,773▲ $30,832
Cash and Non-Interest-Bearing Accounts$56,657$51,606▼ $5,051
Prepaid Expenses and Deferred Charges$23,038$26,149▲ $3,111
Savings and Temporary Cash Investments$4,318$4,235▼ $83
Land, Buildings, and Equipment, Net$1,766$1,044▼ $722
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,978,681$1,809,490▼ $169,191
Other Assets Total-$4,984-
Liabilities
Deferred Revenue$1,170,387$1,034,278▼ $136,109
Other Liabilities$464,519$430,631▼ $33,888
Accounts Payable and Accrued Expenses$157,834$127,808▼ $30,026
Total Liabilities$1,792,740$1,592,717▼ $200,023
Net Assets / Fund Balance
Total Net Assets Fund Balance$185,941$216,773▲ $30,832
Total Liabilities and Net Assets / Fund Balance$1,978,681$1,809,490▼ $169,191

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,044$107,226$108,270
Compensation and Service Providers

Employees

NameTitleBaseTotal
Steve ArthurPresident$64,470$64,470
Karin E RossSecretary$49,565$49,565
Andrew Scott GreerDirector$46,826$46,826

Board Members and Trustees

NameTitle
Allan ComeauChairman
Bruce OsbornDirector
Jack MayhallDirector
Jane ShatzDirector
Mark TrestonDirector
Robert SmithDirector
Roger BowermanDirector
Ross WilliamsDirector
Susan NobleDirector
Wendy CherryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$6,931
Program Service Revenue
$1,183,811
Investment Income
$15,073
Other Revenue
$0
All Other Contributions
$6,931
Change in Net Assets
$30,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,716
Other Expenses$583,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$384,032--$384,032
Current Officers, Directors, Trustees, and Key Employees$160,861--$160,861
Travel$92,959--$92,959
Insurance$85,770--$85,770
All Other Expenses$71,649--$71,649
Payroll Taxes$46,823--$46,823
Interest$26,514--$26,514
Fees for Services Other$24,415--$24,415
Fees for Services Legal$22,132--$22,132
Office Expenses$21,792--$21,792
Advertising$21,079--$21,079
Other Expenses$18,406--$18,406
Payment Travel Entrtnmnt Publicly Ofcl$15,205--$15,205
Fees for Services Accounting$8,200--$8,200
Depreciation Depletion$722--$722
Total Functional Expenses$1,174,983$0$0$1,174,983
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Legal Settlement$374,345
Current Portion - Settlement$41,286
Student Deposits$15,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Karin e. Ross is alvin ross's daughter.

Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

Steve arthur - 843 fourth st. #108, santa monica, ca 90403andrew s. Greer - 7250 berta road, eureka, ca 95503karin e. Ross - 3121 viana drive, palmdale, ca 93550allan comeau - 2001 s. Barrington ave. #304, w. Los angeles, ca 90025wendy cherry - 1072 katherine road, simi valley, ca 93063john t. Wolff - 11740 wilshire blvd. #2502, los angeles, ca 90025robert smith - 27010 deberry drive, calabasas hills, ca 91301ross williams - 13951 moorpark street #303, sherman oaks, ca 91423bruce osborn - 2331 starling ave., mckinleyville, ca 95519jack mayhall - 520 s. Sepulveda blvd. #302, los angeles, ca 90049

Form 990, Part VI, Line 11B: Form 990 Review Process

Review takes place at board of directors meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Management reviews annually and upon changes in the board whether any conflict exists.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board annually reviews comparable salaries and their discussions are recorded in the minutes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board annually reviews comparable salaries and their discussions are recorded in the minutes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The college has a brochure describing its policies which is made available to the public both written and online.

Filing and Contact Details

Filer

Filer Name
Ryokan College
EIN
95-3385517
Phone
3103907560
Address
11965 VENICE BLVD, LOS ANGELES, CA 90066

Signing Officer

Name
Steve Arthur
Title
President
Signed
2016-05-03
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
6
Employees
40

Preparer

Firm
Simpson Accountancy Corp
Address
1155 N CENTRAL AVE STE 211, GLENDALE, CA 91202
Preparer
John M Simpson
Phone
8189561567
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0COLLEGE EDUCATIONAL INSTITUTION
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IRS990/NetAssetsOrFundBalancesEOYAmt0216773
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt04984
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IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1COMPUTER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
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IRS990/OtherExpensesGrp/ProgramServicesAmt173343
IRS990/OtherExpensesGrp/ProgramServicesAmt219146
IRS990/OtherExpensesGrp/ProgramServicesAmt318406
IRS990/OtherExpensesGrp/TotalAmt081935
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt046823
IRS990/PayrollTaxesGrp/TotalAmt046823
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023038
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026149
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01183811
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01183811
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt015205
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0107226
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0108270
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT PORTION - SETTLEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEGAL SETTLEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2STUDENT DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01044
IRS990ScheduleD/TotalLiabilityAmt0430631
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE COLLEGE HAS A BROCHURE DESCRIBING ITS POLICIES WHICH IS MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KARIN E. ROSS IS ALVIN ROSS'S DAUGHTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STEVE ARTHUR - 843 FOURTH ST. #108, SANTA MONICA, CA 90403ANDREW S. GREER - 7250 BERTA ROAD, EUREKA, CA 95503KARIN E. ROSS - 3121 VIANA DRIVE, PALMDALE, CA 93550ALLAN COMEAU - 2001 S. BARRINGTON AVE. #304, W. LOS ANGELES, CA 90025WENDY CHERRY - 1072 KATHERINE ROAD, SIMI VALLEY, CA 93063JOHN T. WOLFF - 11740 WILSHIRE BLVD. #2502, LOS ANGELES, CA 90025ROBERT SMITH - 27010 DEBERRY DRIVE, CALABASAS HILLS, CA 91301ROSS WILLIAMS - 13951 MOORPARK STREET #303, SHERMAN OAKS, CA 91423BRUCE OSBORN - 2331 STARLING AVE., MCKINLEYVILLE, CA 95519JACK MAYHALL - 520 S. SEPULVEDA BLVD. #302, LOS ANGELES, CA 90049
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW TAKES PLACE AT BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT REVIEWS ANNUALLY AND UPON CHANGES IN THE BOARD WHETHER ANY CONFLICT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ANNUALLY REVIEWS COMPARABLE SALARIES AND THEIR DISCUSSIONS ARE RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD ANNUALLY REVIEWS COMPARABLE SALARIES AND THEIR DISCUSSIONS ARE RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COLLEGE HAS A BROCHURE DESCRIBING ITS POLICIES WHICH IS MADE AVAILABLE TO THE PUBLIC BOTH WRITTEN AND ONLINE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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