Civic Intelligence

Laguna Beach Education Foundation

990 • Fiscal year 2016 • EIN 95-3565451

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 08, 2016

PO Box 19Laguna Beach, CA 92652

(949) 494-6811

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

1st percentile

-71%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

29%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$61,895

Down $150,444 (-71%) from 2015

Net Assets

Down

$61,895

Down $150,443 (-71%) from 2015

Liabilities

Down

$0

Down $1 (-100%) from 2015

Revenue

Up

$1,306,210

Up $291,046 (+29%) from 2015

Expenses

Up

$1,456,653

Up $578,102 (+66%) from 2015

Net Income

Down

-$150,443

Down $287,056 (-210%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $54,525Liabilities 2011: $13,704Net Assets 2011: $40,8212011Assets 2012: $48,303Liabilities 2012: $2,370Net Assets 2012: $45,9332012Assets 2013: $59,101Liabilities 2013: $0Net Assets 2013: $59,1012013Assets 2014: $75,726Liabilities 2014: $1Net Assets 2014: $75,7252014Assets 2015: $212,339Liabilities 2015: $1Net Assets 2015: $212,3382015Assets 2016: $61,895Liabilities 2016: $0Net Assets 2016: $61,8952016Assets 2017: $72,267Liabilities 2017: $0Net Assets 2017: $72,2672017Assets 2018: $120,964Liabilities 2018: $0Net Assets 2018: $120,9642018Assets 2019: $113,029Liabilities 2019: $0Net Assets 2019: $113,0292019Assets 2020: $175,074Liabilities 2020: $30Net Assets 2020: $175,0442020Assets 2021: $310,664Liabilities 2021: $206Net Assets 2021: $310,4582021Assets 2022: $547,964Liabilities 2022: $93Net Assets 2022: $547,8712022Assets 2023: $306,571Liabilities 2023: $1,834Net Assets 2023: $304,7372023Assets 2024: $551,297Liabilities 2024: $0Net Assets 2024: $551,2972024

Highlighted filing

2016

Assets$61,895
Liabilities$0
Net Assets$61,895

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $851,271Expenses 2011: $878,455Net Income 2011: -$27,1842011Revenue 2012: $885,855Expenses 2012: $880,744Net Income 2012: $5,1112012Expenses 2013: $1,003,8842013Revenue 2014: $945,919Expenses 2014: $929,295Net Income 2014: $16,6242014Revenue 2015: $1,015,164Expenses 2015: $878,551Net Income 2015: $136,6132015Revenue 2016: $1,306,210Expenses 2016: $1,456,653Net Income 2016: -$150,4432016Revenue 2017: $996,507Expenses 2017: $986,135Net Income 2017: $10,3722017Revenue 2018: $1,049,412Expenses 2018: $1,000,715Net Income 2018: $48,6972018Revenue 2019: $1,076,013Expenses 2019: $1,083,948Net Income 2019: -$7,9352019Revenue 2020: $872,171Expenses 2020: $810,156Net Income 2020: $62,0152020Revenue 2021: $622,072Expenses 2021: $486,658Net Income 2021: $135,4142021Revenue 2022: $780,998Expenses 2022: $543,585Net Income 2022: $237,4132022Revenue 2023: $1,115,942Expenses 2023: $1,359,076Net Income 2023: -$243,1342023Revenue 2024: $1,602,207Expenses 2024: $1,355,647Net Income 2024: $246,5602024

Highlighted filing

2016

Revenue$1,306,210
Expenses$1,456,653
Net Income-$150,443
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 8, 2016
Return Version
2015v2.0
Gross Receipts
$1,408,867
Mission and Program Overview

Mission

Schoolpower is a volunteer-based, non-profit organization whose mission is to raise money to enrich the education of all children in the laguna beach school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$212,338$61,895▼ $150,443
Savings and Temporary Cash Investments$36,253$36,298▲ $45
Cash and Non-Interest-Bearing Accounts$167,352$16,863▼ $150,489
Land, Buildings, and Equipment, Net$8,734$8,734→ $0
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$212,339$61,895▼ $150,444
Other Assets Total-$0-
Liabilities
Other Liabilities$1--
Total Liabilities$1$0▼ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$212,338$61,895▼ $150,443
Total Liabilities and Net Assets / Fund Balance$212,339$61,895▼ $150,444

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,734-$8,734
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$797,287
Program Service Revenue
$0
Investment Income
$46
Other Revenue
$508,877
All Other Contributions
$797,287
Change in Net Assets
$-150,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,157,627
Salaries, Compensation, and Employee Benefits$166,764
Other Expenses$132,262
Total Fundraising Expense$75,124
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,157,627--$1,157,627
Other Salaries and Wages$153,799--$153,799
All Other Expenses$8,870$2,493$5,866$17,229
Payroll Taxes$12,965--$12,965
Other Expenses$11,208-$17,241$11,208
Occupancy-$7,500-$7,500
Insurance-$5,460-$5,460
Information Technology$3,797--$3,797
Office Expenses-$2,167-$2,167
Fees for Services Accounting-$1,026-$1,026
Conferences and Meetings-$633-$633
Total Functional Expenses$1,362,250$19,279$75,124$1,456,653
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Laguna Beach Unified School DistLaguna Beach, CA-Assist General Fund$1,072,223
Laguna Beach Educational EndowmeLaguna Beach, CA-Fund Endowment$85,404
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$611,534
Fundraising Direct Expenses$102,657
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Dance$554,712$554,712$97,411$457,301
Golf Tournament$39,341$39,341$752$38,589
Total Events$611,534$611,534$102,657$508,877
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

School district is stockholder

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

Reviewed and approved at regular meeting of board

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Laguna Beach Education Foundation
EIN
95-3565451
Phone
9494946811
Address
PO BOX 19, LAGUNA BEACH, CA 92652

Signing Officer

Name
Amy Kramer
Title
President & CEO
Signed
2016-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Kramer
Formed
1981
Legal Domicile
CA
Voting Board Members
43
Independent Board Members
43
Employees
3
Volunteers
40

Preparer

Firm
Robert L Gamez CPA
Address
920 Glenneyre St Suite D, Laguna Beach, CA 92651
Preparer
Robert L Gamez CPA
Phone
9494941034
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IRS990/Form990PartVIISectionAGrp/PersonNm5AARON AND CAROL MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm6RANDY AND SHEILA PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm7BUZZ AND KRISTA SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm8PETER AND ELISSA ELKIN
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFF AND SHARAEL KOLBERG
IRS990/Form990PartVIISectionAGrp/PersonNm10KEVIN AND PAMELA FRANCK
IRS990/Form990PartVIISectionAGrp/PersonNm11BILL AND JANET WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm12KETTA AND JEB BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm13LYNN GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm14MIKE AND HILARY GILLES
IRS990/Form990PartVIISectionAGrp/PersonNm15STEVE AND GAIL HAGLUND
IRS990/Form990PartVIISectionAGrp/PersonNm16AMY AND JOE KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm17JASON AND GORJANA REIDEL
IRS990/Form990PartVIISectionAGrp/PersonNm18TOM AND ALLISON MOTHERWAY
IRS990/Form990PartVIISectionAGrp/PersonNm19DJ AND MELISSA ROLLER
IRS990/Form990PartVIISectionAGrp/PersonNm20SHAWN AND ANNEMEIEKE ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm21GARY AND BELINDA RUBEL
IRS990/Form990PartVIISectionAGrp/PersonNm22CARRIE AND MICHAEL REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm23CHARLES AND LAURA KELLER
IRS990/Form990PartVIISectionAGrp/PersonNm24ROB AND KELLY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm25ANGELA AND DAVE SHIPP
IRS990/Form990PartVIISectionAGrp/PersonNm26MARK AND STACEY SMIALOWICZ
IRS990/Form990PartVIISectionAGrp/PersonNm27TAMMY AND MARCUS SKENDERIAN
IRS990/Form990PartVIISectionAGrp/PersonNm28SAMANTHA AND GREG WASHER
IRS990/Form990PartVIISectionAGrp/PersonNm29KRISTIN AND RALPH WINTER
IRS990/Form990PartVIISectionAGrp/PersonNm30ERIC AND BECKY WILLS
IRS990/Form990PartVIISectionAGrp/PersonNm31TAYLOR AND JILL PILLSBURY
IRS990/Form990PartVIISectionAGrp/PersonNm32MIKE AND FRANA SADLER
IRS990/Form990PartVIISectionAGrp/PersonNm33CHRIS LOIDOLT
IRS990/Form990PartVIISectionAGrp/PersonNm34NONE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt320
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13President
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27President
IRS990/Form990PartVIISectionAGrp/TitleTxt28Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt29Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt30Director
IRS990/Form990PartVIISectionAGrp/TitleTxt31Director
IRS990/Form990PartVIISectionAGrp/TitleTxt32Director
IRS990/Form990PartVIISectionAGrp/TitleTxt33Director
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0102657
IRS990/FundraisingGrossIncomeAmt0611534
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IRS990/InsuranceGrp/TotalAmt05460
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IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$1.60$1.36$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.30$1.12$1.36$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.78$0.54$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.62$0.49$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.87$0.81$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.08$1.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.05$1.00$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$1.00$0.99$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$1.31$1.46$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.02$0.88$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.95$0.93$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$1.00
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.89$0.88$0.01
2011Summary only. Only limited summary data is available for this year.$0.05$0.01$0.04$0.85$0.88$0.03