Civic Intelligence

Kernel University

990 • Fiscal year 2015 • EIN 95-4580540

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 22, 2016

Organization Profilewww.kernel.edu
3321 W Lincoln Ave Ste 220Anaheim, CA 92801

(714) 995-9988

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.26x

Higher debt load relative to assets than 73% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.17x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

88th percentile

43%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

88th percentile

55%

Faster revenue growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$378,410

Up $114,638 (+43%) from 2014

Net Assets

Up

$280,783

Up $97,278 (+53%) from 2014

Liabilities

Up

$97,627

Up $17,360 (+22%) from 2014

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin75th percentile

Revenue

Up

$581,499

Up $205,340 (+55%) from 2014

Expenses

Up

$482,433

Up $249,616 (+107%) from 2014

Net Income

Down

$99,066

Down $44,276 (-31%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $79,386Liabilities 2011: $18,033Net Assets 2011: $61,3532011Assets 2013: $57,767Liabilities 2013: $17,604Net Assets 2013: $40,1632013Assets 2014: $263,772Liabilities 2014: $80,267Net Assets 2014: $183,5052014Assets 2015: $378,410Liabilities 2015: $97,627Net Assets 2015: $280,7832015Assets 2016: $514,735Liabilities 2016: $111,444Net Assets 2016: $403,2912016Assets 2017: $556,835Liabilities 2017: $118,504Net Assets 2017: $438,3312017Assets 2018: $561,504Liabilities 2018: $87,831Net Assets 2018: $473,6732018Assets 2019: $670,000Liabilities 2019: $100,946Net Assets 2019: $569,0542019Assets 2020: $910,168Liabilities 2020: $245,486Net Assets 2020: $664,6822020Assets 2021: $1,019,026Liabilities 2021: $301,406Net Assets 2021: $717,6202021Assets 2022: $1,084,638Liabilities 2022: $543,152Net Assets 2022: $541,4862022Assets 2023: $1,058,229Liabilities 2023: $517,912Net Assets 2023: $540,3172023Assets 2024: $968,789Liabilities 2024: $501,021Net Assets 2024: $467,7682024Assets 2025: $1,899,823Liabilities 2025: $1,177,784Net Assets 2025: $722,0392025

Highlighted filing

2015

Assets$378,410
Liabilities$97,627
Net Assets$280,783
Open 2015 Filing

Operations Trend

Revenue Growth88th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $129,5292011Revenue 2013: $112,500Expenses 2013: $118,491Net Income 2013: -$5,9912013Revenue 2014: $376,159Expenses 2014: $232,817Net Income 2014: $143,3422014Revenue 2015: $581,499Expenses 2015: $482,433Net Income 2015: $99,0662015Revenue 2016: $853,993Expenses 2016: $731,487Net Income 2016: $122,5062016Revenue 2017: $885,913Expenses 2017: $850,870Net Income 2017: $35,0432017Revenue 2018: $838,421Expenses 2018: $803,079Net Income 2018: $35,3422018Revenue 2019: $747,630Expenses 2019: $652,250Net Income 2019: $95,3802019Revenue 2020: $726,145Expenses 2020: $630,516Net Income 2020: $95,6292020Revenue 2021: $655,722Expenses 2021: $602,786Net Income 2021: $52,9362021Revenue 2022: $895,130Expenses 2022: $797,088Net Income 2022: $98,0422022Revenue 2023: $950,077Expenses 2023: $951,246Net Income 2023: -$1,1692023Revenue 2024: $939,892Expenses 2024: $1,012,441Net Income 2024: -$72,5492024Revenue 2025: $947,386Expenses 2025: $913,017Net Income 2025: $34,3692025

Highlighted filing

2015

Revenue$581,499
Expenses$482,433
Net Income$99,066
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 22, 2016
Return Version
2014v6.0
Gross Receipts
$581,499
Mission and Program Overview

Mission

to provide postsecondary higher education to a number of students

Provide postsecondary higher education to a number of students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$55,290$173,267▲ $117,977
Cash and Non-Interest-Bearing Accounts$128,974$109,879▼ $19,095
Land, Buildings, and Equipment, Net$79,508$95,264▲ $15,756
Total Assets$263,772$378,410▲ $114,638
Liabilities
Deferred Revenue$34,200$65,550▲ $31,350
Other Liabilities$23,801$30,638▲ $6,837
Accounts Payable and Accrued Expenses$22,266$1,439▼ $20,827
Total Liabilities$80,267$97,627▲ $17,360
Net Assets / Fund Balance
Unrestricted Net Assets$183,505$280,783▲ $97,278
Total Net Assets Fund Balance$183,505$280,783▲ $97,278
Total Liabilities and Net Assets / Fund Balance$263,772$378,410▲ $114,638

Asset Categories

AssetBook ValueDepreciationBasis
Land$50,000-$50,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Wha Young KimCEO/CFO
Samuel LeeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$545,965
Investment Income
$0
Other Revenue
$35,534
Change in Net Assets
$99,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$401,043
Salaries, Compensation, and Employee Benefits$81,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$76,000$28,800-$104,800
Fees for Services Other$76,505--$76,505
Other Salaries and Wages$42,373$30,878-$73,251
All Other Expenses$250$46,205-$46,455
Office Expenses$1,464$20,376-$21,840
Other Expenses$84,875$14,715-$14,715
Payroll Taxes$8,139--$8,139
Depreciation Depletion$4,825$80-$4,905
Fees for Services Accounting-$4,800-$4,800
Conferences and Meetings$656--$656
Travel$592--$592
Information Technology-$400-$400
Total Functional Expenses$295,679$186,754$0$482,433
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
Payroll Tax Payable$26,079
Loan From Director$4,559
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

“990 IS REVIEWED BY CFO”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Kernel University
EIN
95-4580540
Phone
7149959988
Address
3321 W LINCOLN AVE STE 220, ANAHEIM, CA 92801

Signing Officer

Name
Samuel Lee
Title
Secretary
Phone
7149959988
Signed
2016-01-22

Organization Details

Principal Officer
Wha Young Kim
Formed
1997
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
4

Preparer

Firm
Cho & Kahng an Accountancy Corporation
Address
3250 WILSHIRE BLVD STE 1502, LOS ANGELES, CA 90010-1607
Preparer
Stephen Y Cho CPA
Phone
2133830972
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Subleasing portion of leased property”

Form 990, Part IX, Line 11G

“Consulting 13,400 0 0 instructors 63,105 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -1”

Form 990, Part XI, Line 9

“Prior period adjustment 1,787”

Raw XML Appendix314 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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ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KERNEL UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0KERN
ReturnHeader/Filer/EIN0954580540
ReturnHeader/Filer/PhoneNum07149959988
ReturnHeader/Filer/USAddress/AddressLine1Txt03321 W LINCOLN AVE STE 220
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200638236
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHO & KAHNG AN ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03250 WILSHIRE BLVD STE 1502
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900101607
ReturnHeader/PreparerPersonGrp/PhoneNum02133830972
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN Y CHO CPA
ReturnHeader/ReturnTs02016-01-28T16:00:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$378,410
Liabilities
$97,627
Net assets
$280,783
Revenue
$581,499
Expenses
$482,433
Net income
$99,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$1.18$0.72$0.95$0.91$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.50$0.47$0.94$1.01$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.52$0.54$0.95$0.95$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.54$0.54$0.90$0.80$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.30$0.72$0.66$0.60$0.05
2020Summary only. Only limited summary data is available for this year.$0.91$0.25$0.66$0.73$0.63$0.10
2019Summary only. Only limited summary data is available for this year.$0.67$0.10$0.57$0.75$0.65$0.10
2018Summary only. Only limited summary data is available for this year.$0.56$0.09$0.47$0.84$0.80$0.04
2017Summary only. Only limited summary data is available for this year.$0.56$0.12$0.44$0.89$0.85$0.04
2016Summary only. Only limited summary data is available for this year.$0.51$0.11$0.40$0.85$0.73$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.10$0.28$0.58$0.48$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.08$0.18$0.38$0.23$0.14
2013Summary only. Only limited summary data is available for this year.$0.06$0.02$0.04$0.11$0.12$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.02$0.06$0.13