Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 8.5% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Down$1,495,613
Down $313,877 (-17%) from 2015
Net Assets
Down-$378,671
Down $595,444 (-275%) from 2015
Liabilities
Up$1,874,284
Up $281,567 (+18%) from 2015
Revenue
Down$894,234
Down $311,581 (-26%) from 2015
Expenses
Down$1,083,111
Down $91,872 (-7.8%) from 2015
Net Income
Down-$188,877
Down $219,709 (-713%) from 2015
College educational institution
Institution of higher education
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $1,721,472 | $1,433,076 | ▼ $288,396 |
| Cash and Non-Interest-Bearing Accounts | $51,606 | $32,028 | ▼ $19,578 |
| Prepaid Expenses and Deferred Charges | $26,149 | $17,336 | ▼ $8,813 |
| Savings and Temporary Cash Investments | $4,235 | $4,153 | ▼ $82 |
| Land, Buildings, and Equipment, Net | $1,044 | $420 | ▼ $624 |
| Total Assets | $1,809,490 | $1,495,613 | ▼ $313,877 |
| Other Assets Total | $4,984 | $8,600 | ▲ $3,616 |
| Liabilities | |||
| Deferred Revenue | $1,034,278 | $1,160,727 | ▲ $126,449 |
| Other Liabilities | $430,631 | $618,444 | ▲ $187,813 |
| Accounts Payable and Accrued Expenses | $127,808 | $95,113 | ▼ $32,695 |
| Total Liabilities | $1,592,717 | $1,874,284 | ▲ $281,567 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | - | $17,861 | - |
| Unrestricted Net Assets | - | $-396,532 | - |
| Total Net Assets Fund Balance | $216,773 | $-378,671 | ▼ $595,444 |
| Total Liabilities and Net Assets / Fund Balance | $1,809,490 | $1,495,613 | ▼ $313,877 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $420 | $107,850 | $108,270 |
| Name | Title | Base | Total |
|---|---|---|---|
| Steve Arthur | President | $76,350 | $76,350 |
| Andrew Scott Greer | Director | $53,519 | $53,519 |
| Karin E Ross | Secretary | $34,697 | $34,697 |
| Name | Title |
|---|---|
| Allan Comeau | Chairman |
| Bruce Osborn | Director |
| Jack Mayhall | Director |
| Jane Shatz | Director |
| Mark Treston | Director |
| Robert Smith | Director |
| Roger Bowerman | Director |
| Ross Williams | Director |
| Susan Noble | Director |
| Wendy Cherry | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $667,354 |
| Other Expenses | $415,757 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $213,189 | $228,783 | - | $441,972 |
| Current Officers, Directors, Trustees, and Key Employees | - | $95,506 | - | $95,506 |
| Occupancy | - | $95,226 | - | $95,226 |
| Other Employee Benefits | - | $79,113 | - | $79,113 |
| Information Technology | $65,847 | - | - | $65,847 |
| Payroll Taxes | - | $50,763 | - | $50,763 |
| All Other Expenses | $20,869 | $28,612 | - | $49,481 |
| Travel | $14,512 | $14,603 | - | $29,115 |
| Fees for Services Legal | - | $26,044 | - | $26,044 |
| Fees for Services Accounting | - | $23,635 | - | $23,635 |
| Office Expenses | - | $19,541 | - | $19,541 |
| Other Expenses | $17,569 | $15,122 | - | $15,122 |
| Advertising | $14,769 | - | - | $14,769 |
| Interest | - | $12,118 | - | $12,118 |
| Insurance | - | $8,672 | - | $8,672 |
| Fees for Services Management | $1,475 | - | - | $1,475 |
| Depreciation Depletion | - | $624 | - | $624 |
| Total Functional Expenses | $348,230 | $734,881 | $0 | $1,083,111 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,083,111 |
| Total Expenses per Audited Statements | $1,083,111 |
| Total Expenses per Form 990 | $1,083,111 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Settlement Payable | $532,000 |
| Other Current Liabilities | $78,944 |
| Refunds Payable | $7,500 |
“Review takes place at board of directors meetings.”
“Management reviews the existence of conflicts of interest annually and upon changes in the board.”
“The board annually reviews comparable salaries and their discussions are recorded in the minutes.”
“The college has a brochure describing its policies which is made available to the public both written and online.”
“Necessary prior period fund balance adjustments were determined during the audit of financial statements for the fiscal-year ending june 30, 2016. These adjustments were made relating to fiscal-years ending june 30, 2014 and june 30, 2015 and were made to properly increase accounts receivable allowance, accrue additional credit card debt and to true-up a legal settlement. The june 30, 2016 audit report accurately reflects a negative fund balance of $378,671 at fiscal-year end. The prior period adjustment on form 990, part xi, line 8 is reported to properly account for the adjustments reflected in the audit report.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 127808 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 95113 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1721472 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1433076 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | INSTITUTION OF HIGHER EDUCATION |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 14769 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 14769 |
| IRS990/AllOtherContributionsAmt | 0 | 19705 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 28612 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 20869 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 49481 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KARIN ROSS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3103907560 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11965 VENICE BLVD NO 304 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90066 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 51606 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 32028 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 95506 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 95506 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 19705 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9756 |
| IRS990/CYOtherExpensesAmt | 0 | 415757 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 864773 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -188877 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 667354 |
| IRS990/CYTotalExpensesAmt | 0 | 1083111 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 894234 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1034278 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1160727 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 624 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 624 |
| IRS990/Desc | 0 | COLLEGE EDUCATIONAL INSTITUTION - ALL EXPENSES AND INCOME RELATE TO OPERATIONS OF THE INSTITUTION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 52 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 348230 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 23635 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23635 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 26044 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 26044 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 1475 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1475 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANDREW SCOTT GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WENDY CHERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROGER BOWERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROSS WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRUCE OSBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JACK MAYHALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SUSAN NOBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JANE SHATZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MARK TRESTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | STEVE ARTHUR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KARIN E ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ALLAN COMEAU |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 53519 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 76350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 34697 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 894234 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 65847 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 65847 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8672 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8672 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 12118 |
| IRS990/InterestGrp/TotalAmt | 0 | 12118 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9756 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9756 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107850 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1044 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 420 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 108270 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | RYOKAN COLLEGE IS DEDICATED TO EDUCATING STUDENTS IN PSYCHOLOGY, THE BASIS OF HUMAN AWARENESS, EFFECTIVE COMMUNICATION, AND HEALTHY RELATIONSHIPS. THROUGH ONLINE PROGRAMS COMPRISED OF SYNCHRONOUS CLASSES THAT FOSTER THESE EDUCATIONAL GOALS, AS WELL AS SELF-GROWTH, THE COLLEGE IS ABLE TO PREPARE ADULT LEARNERS FOR PROFESSIONAL CAREERS IN BEHAVIORAL HEALTH SO THEY CAN GUIDE INDIVIDUALS TO IMPROVE THEIR LIVES AND ULTIMATELY THE WELL-BEING OF THE GLOBAL COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 216773 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -378671 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 95226 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 95226 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19541 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19541 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4984 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8600 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 79113 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79113 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/Desc | 2 | ACCREDITATION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | MERCHANT FEE EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 18549 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 17970 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 15122 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 17569 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18549 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17970 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 17569 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15122 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 430631 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 618444 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 228783 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 213189 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 441972 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 50763 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50763 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26149 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17336 |
| IRS990/PrincipalOfficerNm | 0 | STEVE ARTHUR |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -406567 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 864773 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 864773 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 6931 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 15073 |
| IRS990/PYOtherExpensesAmt | 0 | 583267 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1183811 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 30832 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 591716 |
| IRS990/PYTotalExpensesAmt | 0 | 1174983 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1205815 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -188877 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 894234 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4235 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4153 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1083111 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 420 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 107850 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 108270 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 78944 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 7500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 532000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER CURRENT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REFUNDS PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SETTLEMENT PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 894234 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 420 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1083111 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 618444 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 894234 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 894234 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1083111 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE COLLEGE HAS A BROCHURE DESCRIBING ITS POLICIES WHICH IS MADE AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REVIEW TAKES PLACE AT BOARD OF DIRECTORS MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT REVIEWS THE EXISTENCE OF CONFLICTS OF INTEREST ANNUALLY AND UPON CHANGES IN THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD ANNUALLY REVIEWS COMPARABLE SALARIES AND THEIR DISCUSSIONS ARE RECORDED IN THE MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE COLLEGE HAS A BROCHURE DESCRIBING ITS POLICIES WHICH IS MADE AVAILABLE TO THE PUBLIC BOTH WRITTEN AND ONLINE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NECESSARY PRIOR PERIOD FUND BALANCE ADJUSTMENTS WERE DETERMINED DURING THE AUDIT OF FINANCIAL STATEMENTS FOR THE FISCAL-YEAR ENDING JUNE 30, 2016. THESE ADJUSTMENTS WERE MADE RELATING TO FISCAL-YEARS ENDING JUNE 30, 2014 AND JUNE 30, 2015 AND WERE MADE TO PROPERLY INCREASE ACCOUNTS RECEIVABLE ALLOWANCE, ACCRUE ADDITIONAL CREDIT CARD DEBT AND TO TRUE-UP A LEGAL SETTLEMENT. THE JUNE 30, 2016 AUDIT REPORT ACCURATELY REFLECTS A NEGATIVE FUND BALANCE OF $378,671 AT FISCAL-YEAR END. THE PRIOR PERIOD ADJUSTMENT ON FORM 990, PART XI, LINE 8 IS REPORTED TO PROPERLY ACCOUNT FOR THE ADJUSTMENTS REFLECTED IN THE AUDIT REPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 8 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 17861 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1809490 |
| IRS990/TotalAssetsEOYAmt | 0 | 1495613 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1809490 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1495613 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 19705 |
| IRS990/TotalEmployeeCnt | 0 | 52 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 734881 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 348230 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1083111 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1592717 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1874284 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1592717 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1874284 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 216773 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -378671 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 348230 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 864773 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 164566 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 874529 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 894234 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1809490 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1495613 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 14603 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 14512 |
| IRS990/TravelGrp/TotalAmt | 0 | 29115 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.