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Los Gatos Academy: Form 990 filings

General information

Quickcard: Los Gatos Academy

Employer Identification Number (EIN):

77-0192378

Stated primary purpose ()

"Education in a religious context"

Address (as of 2005):

16158 Kennedy Road
Los Gatos, CA
95032
United States

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2005	2004	2003	2002	2001	2000	1999	Comment
1a	Contributions to donor advised funds
1b	Direct public support		300	12,606	60,013	37,220	67,446	545,488	59,703
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		300	12,606	60,013	36,424	67,446	45,488	59,703
1e non-cash	Contributions, gifts, grants, and similar amounts received					796		500,000
2	Program services revenue including government fees and contracts			533,164	1,067,552	1,000,351	1,051,599	910,840	689,119
3	Membership dues and assessments
4	Interest on savings and temporary cash investments			37	25	6			1,779
5	Dividends and interest from securities							3,055
6a	Gross rents
6b	Less rental expenses
6c	Net rental income or (loss)
7	Other investment income							-35,604		2000 (): "Investment capital loss"
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold						478,755
8Ba	Gross amount from sales of other assets			8,635					1,950
8Bb	Less cost of goods sold			37,348
8d	Net gain or (loss) from sales of assets other than inventory			-28,713			-478,755		1,950	2001 (): "Prior year donated securities were totally lost in an investment fraud case". Likely related to the fraud perpetrated by scientologist Reed Slatkin.
9a	Gross revenue from special events and activities
9b	Less direct expenses other than fundraising expenses
9c	Net income or (loss) from special events
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue							400
990T-3	Net income from unrelated business activities
12	Total revenue		300	517,094	1,127,590	1,037,577	640,290	1,424,179	752,551
13	Program services expenses			533,588	1,038,643	976,273	1,025,904	914,786	700,064
14	Management and general expenses		7,402	46,269	51,151	68,890	52,626	51,445	48,376
15	Fundraising expenses			5,364	13,746	14,696	18,477
16	Payments to affiliates
17	Total expenses		7,402	585,221	1,103,540	1,059,859	1,097,007	966,231	748,440
18	Excess or (deficit) for the year		-7,102	-68,127	24,050	-22,282	-456,717	457,948	4,111
19	Net assets or fund balances at beginning of year		7,102	75,229	65,459	114,416	571,106	113,158	109,047
20	Other changes in net assets or fund balances				-14,280	-26,675	27			2003 (): "Accounting departmentcorrected some balance sheet items" 2002 (): "Accounting dept now seperates out advanced tuition payments as a liability"
21	Net assets or fund balances at end of year			7,102	75,229	65,459	114,416	571,106	113,158
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2005	2004	2003	2002	2001	2000	1999	Comment
	Contract breakage					9,775	10,658	400
	Daycare fees			3,200	11,130	14,989	21,491	11,337	13,067
	Materials fees			450	7,050	7,632
	Reimbursed student educational trips						8,436
	Reimbursed student lunch						3,940
	Schools provide reimbursement for school facilities rental			126,361	332,225	348,742	370,148	373,567	222,366
	Testing and tutoring services and contract breakage reimbursement			32,936	19,241
	Tuition			370,217	697,906	619,213	636,926	525,936	453,686
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2005	2004	2003	2002	2001	2000	1999	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		1,659	37,696	46,270	60,785	51,018	50,511	48,376
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages			143,164	213,017	257,093	302,618	286,946	223,294
27A	Pension plan contributions
28A	Other employee benefits								395
29A	Payroll taxes			13,310		12,343	32,636	29,548	18,140
	Sum of salary-related expenses		1,659	194,170	259,287	330,221	386,272	367,005	290,205
90b	Number of employees		0	12	15	15	15	n/a	15
30A	Professional fundraising fees
31A	Accounting fees		1,690	1,072	3,244	774	2,534	724	600
32A	Legal fees		2,996	5,323	8,250		50	210
33A	Supplies					5,535		1,996	1,476
34A	Telephone			2,460	3,389	3,791		5,861	5,389
35A	Postage and shipping				1,963	2,848	1,710		1,852
36A	Occupancy			181,047	531,260	531,110	551,033	377,410	244,644
37A	Equipment rental and maintenance						10,742		3,348
38A	Printing and publications							3,557	1,764
39A	Travel
40A	Conferences, conventions, and meetings
41A	Interest			1,358	3,602	4,959	6,105	1,677
42A	Depreciation, depletion, etc.			7,427	13,701	15,697	17,348	13,633	14,332
43A	Other expenses not covered above		1,057	192,364	278,844	164,924	121,213	194,158	184,830
44A	Total functional expenses		7,402	585,221	1,103,540	1,059,859	1,097,007	966,231	748,440
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2005	2004	2003	2002	2001	2000	1999	Comment
	1 to 12 allotment exp.							1,226	1,908
	Art and drama show expense						154	14,751	2,351
	Bad debt expense				8,156	2,590
	Bank charges								188
	Bank fees			40	73	58		250
	Canteen expense							7,956	5,392
	Caps and gowns						69
	Classroom supplies			2,014	6,926
	Commission expense					75
	Computer expense						127	470	499
	Dues and subscriptions				205	170
	Educational programs			18,756	40,555
	Estates expense			702	2,424	2,096
	Field trips					4,291	1,138
	Garbage expense							1,620	1,620
	Gas expense						1,655	1,831	1,405
	Graduation expense			165	4
	High school special trips					8,568
	Insurance expense		579	6,827	35,520	17,381	4,702	5,756	7,359
	Janitorial services				1,260	10,940	13,820	15,992	13,269
	Jog-a-thon						191
	Licenses and fees			90,594	50,716	12,329	13,851	35,509	26,592
	Local taxes						95
	Office equipment expense				3,148	3,716
	Office expense						1,608
	Office supplies			423	1,688	1,453
	Other expense			243	407
	Other taxes					340
	Outside services			36,061	45,490				41,033
	Payroll service fee		45			420
	Payroll taxes		162
	PE expense								432
	Petty cash				45	59
	Postage and shipping			714	1,963			1,538
	Printing and reproduction		271
	Printing and reproduction			792	2,571	1,848	4,365
	Programs expense			1,392	4,003	7,597
	Programs/trips expense							37,848	44,437
	Promo marketing and PR			4,570	12,384	9,090	1,158	7,693	1,922
	Repairs and maintenance				444			6,135
	Sports program						1,059
	Staff cont education				6,212	3,204	8,256	16,601	3,386
	Staff morale						1,008
	Student art show expense			5,364	13,746	14,696	18,286
	Student books						3,378	3,669	1,872
	Student lunch						3,119
	Student Sierra trip					13,954	14,010
	Student Yosemite trip					12,801	8,577
	Summer program						3,664
	Supplies alloted expense						1,093
	Telephone expense				3,419		5,354
	Utilities expense			22,498	35,805	34,626		23,343	23,063
	Vehicle expense			1,209	1,680	2,622	2,335	2,488	2,610
	Workman's comp insurance						8,141	9,482	5,492
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2005	2004	2003	2002	2001	2000	1999	Comment
45B	Cash – non-interest-bearing			7,102	95,673	26,668	38,094	13,579	57,050
46B	Savings and temporary cash investments					839	813	813	797
47Ba	Accounts receivable				-4,876	-5,259
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts				-4,876	-5,259
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis					195,924
55Bb	Less: accumulated depreciation					134,061
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation					61,863
56B	Investments – other							478,755
57Ba	Land, buildings, and equipment: basis				195,924		195,924	191,619	113,236
57Bb	Less: accumulated depreciation				151,147		118,364	101,016	87,383
57Bc	Land, buildings, and equipment net of accumulated depreciation				44,777		77,560	90,603	25,853
58B	Other assets				74,153	73,685	49,700	49,700	30,003
59B	Total assets			7,102	209,727	157,796	166,167	633,450	113,703
60B	Accounts payable and accrued expenses
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable							61,547
65B	Other liabilities				134,498	92,337	51,751	797	545
66B	Total liabilities				134,498	92,337	51,751	62,344	545
67B	Unrestricted
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds			7,102	75,229	65,459	114,416	571,106	113,158
73B	Total net assets or fund balances			7,102	75,229	65,459	114,416	571,106	113,158
Statement of program service accomplishments [From Part III of 990 filings]
			2005	2004	2003	2002	2001	2000	1999	Comment
Education in a religious context
Detailed statements
Grants
Expenses			0	533,588	1,038,643	976,273	1,025,904	914,786	700,064
Total expenses			0	533,588	1,038,643	976,273	1,025,904	914,786	700,064
Selected statistics
Students enrolled				80	80	80	80	80	80

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2005	2004	2003	2002	2001	2000	1999
Kathy Feshbach	Director	Director			0	0	0	0	0
Matt Feshbach	Director	Director			0	0	0	0	0
Myrna Jacobs	Director	Director			0	0	0	0	0
David Puliafico David Puliafico, Inc.	Contractor	Tax return preparer	✔			✔	✔	✔	✔
Howard Spinner	Director	Director	0	0	0	0	0	0	0
Jean Spinner	Director	Director	1,599	17,378	17,177	28,249	28,163	27,780	25,938
Lauren Wilson	Director	Director	0	20,318	29,093	32,536	22,855	22,731	22,438

Notes

2005 (): "The school's board of directors elected to wind up and dissolve the non-profit corporation in 2005. There were only management and general expenses left to finish up in 2005."

2004 (): "There was a termination of services during the year as Los Gatos Academy was closing down operations."