Cplc Community Schools FY2020 filing

Tax-deductible

Phoenix, AZ501(c)(3)Since 1969EducationEIN 86-0842209Revenue $2.5M in FY2020

On file with the IRScplccommunityschools.org1112 East Buckeye R0ad, 85034-4043 · Phoenix, AZTax-exempt since May 1997School — 170(b)(1)(A)(ii)

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The mission of the Schools is to provide a positive learning environment, develop responsible citizens and inspire lifelong learning in a constantly changing society.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$82K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $395K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
221% of total assets
Concern: liabilities are 221% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
Spent
$2.3M
To programs
84%
Net assets
−$907K
By yearFY2020–FY2024
Revenue
$2.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$2.7M
FY2022$4.4M
FY2023$6.5M
FY2024$6.0M
FY2024$4.3M
Expenses
$2.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$4.1M
FY2023$5.2M
FY2024$5.8M
FY2024$4.2M
Net assets
−$907K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$907K
FY2021−$773K
FY2022−$497K
FY2023$762K
FY2024$876K
FY2024$980K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $2.0M Management & general 16% · $378K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Superintendent
$82,479Pt VII · Sec A
Past President (left 02/20)
$0Pt VII · Sec A
Director/CFO
$0Pt VII · Sec A
$0Pt VII · Sec A
Director (left 09/19)
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lori Felix’s $134K as Superintendent is at the 55th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Lori Felix$133,847—————
Lori Mejia—$107,239$108,302$114,054$95,772$82,479

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cplc Community Schools executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fosters responsible citizens and lifelong learning for a changing world.

Provided by the organization

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1 program · $2.0M · in their own filed words · FY2019
01

During the year, CPLC community schools had 101 students enrolled at envision high school, with 9 graduating seniors, and 265 students enrolled at toltecalli high school, with 38 graduating SENIORS.IN addition to the required state academic standards, all of our students were TAUGHT:(1) to develop social SKILLS,(2) to develop the ability…

$2.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$27K
Grants paid · 2 grants · $50K · 2022–2023
Unitemized GrantFY2023$25,000
Unitemized GrantFY2022$25,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$2.4M
Other incomeLn 4–11$59K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.0M
Managementcol C$378K
Owns and owesPt X
−$907K
net assets · Ln 32
Cash and savingsLn 1–2$606K
Total assetsLn 16$751K
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$2.4M
Other incomeLn 4–11$59K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$606K
Cash and savings togetherLn 1–2$606K
Land, buildings, equipmentLn 10c$74K
Total assetsLn 16$751K
LiabilitiesLn 26$1.7M
Net assetsLn 32−$907K
OperationsPt I, VI
EmployeesI 568
VolunteersI 64
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$520K$606K
Land, buildings, equipmentLn 10c$32K$74K
Total assetsLn 16$965K$751K
LiabilitiesLn 26$2.0M$1.7M
Net assetsLn 32−$1.0M−$907K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$9K$9K
Pay of current officers, directors and key staffLn 5$128K$128K
Other salaries and wagesLn 7$812K$812K
Other employee benefitsLn 9$104K$104K
Payroll taxesLn 10$59K$59K
Management feesLn 11a$321K$321K
Accounting feesLn 11c$58K$58K
Other fees for servicesLn 11g$258K$258K
Advertising and promotionLn 12$17K$17K
Office expensesLn 13$51K$51K
Information technologyLn 14$61K$61K
OccupancyLn 16$397K$397K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$8K$8K
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$32K$32K
Total functional expensesLn 25$2.3M$2.0M$378K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $6.0M$5.8M$114K$876K 990 PDF
FY2023 $6.5M$5.2M$1.3M$762K 990 PDF
FY2022 $4.4M$4.1M$337K−$497K 990 PDF
FY2021 $2.7M$2.6M$133K−$773K 990 PDF
FY2020 Viewing $2.5M$2.3M$133K−$907K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,476,137 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,592,882$2,416,960
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $14,508$59,177
I-12 Total revenuePrior year $2,607,390$2,476,137
I-13 Grants and similar amounts paidPrior year $18,184$8,535
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,230,820$1,104,037
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,327,225$1,230,525
I-18 Total expensesPrior year $2,576,229$2,343,097
I-19 Revenue less expensesPrior year $31,161$133,040
Part VI · Governance 2 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,476,137 across 6 lines filed
VIII-1e Government grants$2,400,792
VIII-1f All other contributions, gifts and grants$16,168
VIII-1h Total contributions, gifts and grants$2,416,960
VIII-6 Net rental income or lossExcluded from tax $28,800$28,800
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $30,377$30,377
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $59,177$2,476,137
Part IX · Statement of functional expenses $2,343,097 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $8,535$8,535
IX-5 Pay of current officers, directors and key staffPrograms $128,387$128,387
IX-7 Other salaries and wagesPrograms $812,324$812,324
IX-9 Other employee benefitsPrograms $104,034$104,034
IX-10 Payroll taxesPrograms $59,292$59,292
IX-11a Management feesManagement $320,541$320,541
IX-11c Accounting feesManagement $57,786$57,786
IX-11g Other fees for servicesPrograms $258,323$258,323
IX-12 Advertising and promotionPrograms $16,860$16,860
IX-13 Office expensesPrograms $50,579$50,579
IX-14 Information technologyPrograms $60,991$60,991
IX-16 OccupancyPrograms $397,220$397,220
IX-17 TravelPrograms $2,356$2,356
IX-19 Conferences, conventions and meetingsPrograms $7,712$7,712
IX-22 Depreciation, depletion and amortizationPrograms $19,481$19,481
IX-23 InsurancePrograms $6,729$6,729
IX-24 Other expenses (24a–d)Programs $31,947$31,947
IX-25 Total functional expensesPrograms $1,964,770 · Management $378,327 · Fundraising $0$2,343,097
Part X · Balance sheet $751,238 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $519,745$605,533
X-3 Pledges and grants receivableStart of year $399,380$64,880
X-9 Prepaid expenses and deferred chargesStart of year $13,564$7,151
X-10c Land, buildings and equipment, netStart of year $31,827$73,674
X-16 Total assetsStart of year $964,516$751,238
X-17 Accounts payable and accrued expensesStart of year $103,016$122,318
X-25 Other liabilitiesStart of year $1,901,182$1,535,562
X-26 Total liabilitiesStart of year $2,004,198$1,657,880
X-27 Net assets without donor restrictionsStart of year −$1,435,645−$1,302,265
X-28 Net assets with donor restrictionsStart of year $395,963$395,623
X-32 Total net assets or fund balancesStart of year −$1,039,682−$906,642
X-33 Total liabilities and net assetsStart of year $964,516$751,238
Part XI · Reconciliation of net assets −$906,642 net assets at year end
XI-1 Total revenue$2,476,137
XI-2 Total expenses$2,343,097
XI-3 Revenue less expenses$133,040
XI-4 Net assets at start of year−$1,039,682
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$906,642

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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