SANTA FE CHRISTIAN SCHOOLS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SANTA FE CHRISTIAN SCHOOLS (EIN 33-0103052)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202401369349306880
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T11:10:42-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2700 CAMINO RAMON STE 350 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945835004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330103052 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANTA FE CHRISTIAN SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANT | BusinessNameControlTxt |
| Phone | 8587558900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 ACADEMY DRIVE | AddressLine1Txt |
| City | SOLANA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KURT DEPFYFFER | PersonNm |
| Person Title | CFOO | PersonTitleTxt |
| Phone | 8587558900 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KURT | PersonFirstNm |
| Person Last | DEPFYFFER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATY BROWN | PreparerPersonNm |
| PTIN | P00650274 | PTIN |
| Phone | 9257902600 | PhoneNum |
| Preparation | 2024-05-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KURT DEPFYFFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 ACADEMY DRIVE | AddressLine1Txt |
| City | SOLANA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $28,435,668 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SFCS.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | A COEDUCATIONAL INDEPENDENT COLLEGE PREPARATORY SCHOOL WITHIN A BIBLE BASED COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 293 | TotalEmployeeCnt |
| Total Volunteers | 600 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,676,751 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,176,882 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,882,079 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,183,947 | CYProgramServiceRevenueAmt |
| PY Investment Income | $573,748 | PYInvestmentIncomeAmt |
| CY Investment Income | $746,290 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$175,110 | PYOtherRevenueAmt |
| CY Other Revenue | -$281,661 | CYOtherRevenueAmt |
| PY Total Revenue | $31,957,468 | PYTotalRevenueAmt |
| CY Total Revenue | $27,825,458 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,366,903 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,415,823 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,657,212 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,397,866 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $57,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $57,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,069,831 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,896,221 | PYOtherExpensesAmt |
| CY Other Expenses | $8,481,134 | CYOtherExpensesAmt |
| PY Total Expenses | $26,977,336 | PYTotalExpensesAmt |
| CY Total Expenses | $28,351,823 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,980,132 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$526,365 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $74,482,727 | TotalAssetsBOYAmt |
| Total Assets EOY | $70,122,708 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,950,525 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,102,303 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $47,532,202 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $47,020,405 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | A COEDUCATIONAL INDEPENDENT COLLEGE PREPARATORY SCHOOL WITHIN A BIBLE BASED COMMUNITY TO DISCIPLE STUDENTS TO EMBRACE BIBLICAL TRUTH, STRIVE FOR ACADEMIC EXCELLENCE, AND MODEL CHRIST-LIKE LEADERSHIP TO INFLUENCE THEIR HOMES, CHURCHES, AND COMMUNITIES FOR CHRIST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $24,426,593 | ExpenseAmt |
| Grant | $2,415,823 | GrantAmt |
| Revenue | $25,183,947 | RevenueAmt |
| Desc | SANTA FE CHRISTIAN SCHOOL PROVIDES ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL EDUCATION FOR 1,072 STUDENTS.SEE SCHEDULE OTHERE WERE 425 STUDENTS ENROLLED IN THE 2022/23 SCHOOL YEAR IN SANTA FE CHRISTIAN UPPER SCHOOL. THE UPPER SCHOOL SEEKS, THROUGH THE CORE CURRICULUM, ELECTIVES AND EXTRACURRICULAR ACTIVITIES, TO PUT STUDENTS IN A POSITION OF HAVING THE BROADEST POSSIBLE RANGE OF CHOICES WHEN IT COMES TIME TO APPLY TO COLLEGES. BIBLE CLASSES ARE AN ESSENTIAL PART OF THE CURRICULUM AT SANTA FE CHRISTIAN SCHOOLS, AND THEY ARE TAUGHT FROM AN ORTHODOX, DISTINCTIVELY CHRISTIAN VIEWPOINT. IT IS OUR OBJECTIVE TO ENCOURAGE STUDENTS TO LOOK AT LIFE WITH AN "ETERNAL PERSPECTIVE." UPPER SCHOOL STUDENTS PARTICIPATE IN GLOBAL MINISTRIES TRIPS WHERE THEY ARE INVOLVED IN VOLUNTEER TEACHING, MINOR MEDICAL TREATMENT, ENGLISH PRACTICE AND BUILDING RELATIONSHIPS WITH COMMUNITIES. THE SANTA FE CHRISTIAN UPPER SCHOOL WAS RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AS A NATIONAL BLUE RIBBON SCHOOL IN 2017.THERE WERE 304 MIDDLE SCHOOL STUDENTS ENROLLED IN SANTA FE CHRISTIAN SCHOOLS. THE MIDDLE SCHOOL EXISTS TO FACILITATE A SMOOTH TRANSITION BETWEEN THE DEPENDENCE OF THE LOWER SCHOOL YEARS AND THE INDEPENDENCE OF THE UPPER SCHOOL YEARS. WE CALL THESE THE "BRIDGE YEARS." THE PRIMARY GOAL FOR EACH STUDENT IS TO LEARN HOW TO LEARN INDEPENDENTLY. THE ACADEMIC SKILLS THAT WERE TAUGHT IN LOWER SCHOOL YEARS ARE REINFORCED AND BUILT UPON IN THE MIDDLE SCHOOL. THE ACCUMULATION OF KNOWLEDGE IS NOT WORTH ANYTHING UNLESS ONE KNOWS HOW TO USE IT APPROPRIATELY. CRITICAL THINKING SKILLS CONTINUE TO BE DEVELOPED IN EACH STUDENT. IN ORDER FOR EDUCATION TO BE COMPLETE IT MUST BE BASED ON A STANDARD OF TRUTH. THE BIBLE IS THE STANDARD UPON WHICH THE EDUCATIONAL PROGRAM AT SFCS IS BASED. THE SANTA FE CHRISTIAN MIDDLE SCHOOL WAS RECOGNIZED BY THE US DEPARTMENT OF LABOR AS A NATIONAL BLUE RIBBON SCHOOL IN 2015.THERE WERE 343 LOWER SCHOOL STUDENTS ENROLLED IN SANTA FE CHRISTIAN SCHOOLS. THE LOWER SCHOOL (K-5) PROGRAM PROVIDES A SOLID FOUNDATION FOR A LIFETIME OF LEARNING. OUR EDUCATIONAL PHILOSOPHY IS BASED ON THE VISION OF THE SCHOOL: TO SEEK TO HONOR GOD BY PREPARING CHRISTIAN LEADERS OF TOMORROW TO SERVE THE LORD JESUS CHRIST. WHILE ADHERING TO STATE STANDARDS, SFCS INTEGRATES BIBLICAL TRUTH IN ALL SUBJECT AREAS. THE ACQUISITION OF KNOWLEDGE AND DEVELOPMENT OF SKILLS IS FOR THE PURPOSE OF BETTER EQUIPPING OUR STUDENTS TO BE EFFECTIVE CHRISTIAN LEADERS. THE SANTA FE CHRISTIAN LOWER SCHOOL WAS RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AS A NATIONAL BLUE RIBBON SCHOOL IN 2011. | Desc |
| Total Program Service Expenses | $24,426,593 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 62 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 293 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARNI BLAKELY CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8587558900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 ACADEMY DRIVE | AddressLine1Txt |
| City | SOLANA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ROBIN COYKENDALL | ||||||||
| CHAIRMAN OF THE BOARD | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BLAKE BOLTON | ||||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RACHELLE COSTA | ||||||||
| SECRETARY OF THE BOARD | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BURER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROB HAYES-ST CLAIR | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEVE HUFFMAN | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DANIELLE KRUGER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CANDYCE MILES | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CARA MILLER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KURT RAYNERS | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JANEAN STRIPE | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN YPHANTIDES | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RODERICK GILBERT | ||||||||
| HEAD OF SCHOOLS | 40.00 | Yes (X) | $602,904 | $0 | $49,576 | |||
| KURT DE PFYFFER | ||||||||
| CHIEF FINANCIAL & OPERATIONS OFFICER | 40.00 | Yes (X) | $326,125 | $0 | $62,712 | |||
| MATTHEW HANNAN | ||||||||
| UPPER SCHOOL PRINCIPAL | 40.00 | $197,683 | $0 | $27,102 | Yes (X) | |||
| TODD DEVEAU | ||||||||
| MIDDLE SCHOOL PRINCIPAL | 40.00 | $179,716 | $0 | $21,613 | Yes (X) | |||
| HANNAH PARK | ||||||||
| CHIEF ACADEMIC OFFICER | 40.00 | $183,880 | $0 | $8,150 | Yes (X) | |||
| ROBERT HONMA | ||||||||
| CHIEF TECHNICAL OFFICER | 40.00 | $206,004 | $0 | $49,227 | Yes (X) | |||
| JON WALLACE | ||||||||
| HEAD FOOTBALL COACH, TEACH | 40.00 | $127,965 | $0 | $53,033 | Yes (X) | |||
| AUGUSTUS GARCIA | ||||||||
| UPPER SCHOOL TEACHER | 40.00 | $128,641 | $0 | $27,128 | Yes (X) | |||
| PAMELA ODEN | ||||||||
| UPPER SCHOOL ASST PRINCIPAL | 40.00 | $129,381 | $0 | $24,056 | Yes (X) | |||
| JANELLE RUGE | ||||||||
| UPPER SCHOOL TEACHER | 40.00 | $130,633 | $0 | $11,795 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,212,932 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $334,392 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 34 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CITY WIDE FACILITY SOLUTIONS SAN DIEGO | |||||
| 4849 RONSON CT STE 104 | SAN DIEGO | CA | 92111 | CLEANING AND JANITORIAL | $251,189 |
| SAFDIE RABINES ARCHITECTS | |||||
| 925 FORT STOCKTON DRIVE | SAN DIEGO | CA | 92103 | ARCITECTURAL BUILDING AND MASTER PLAN | $248,604 |
| KEITH FRANCIS & CO INC | |||||
| 2964 AIRWAY AVENUE | COSTA MESA | CA | 92626 | CONSTRUCTION MANAGEMENT AND OVERSITE | $194,009 |
| VENABLE LLP | |||||
| PO BOX 62727 | BALTIMORE | MD | 21264 | ATTORNEY/LEGAL SERVICES | $123,216 |
| DC PAINTING | |||||
| PO BOX 420067 | SAN DIEGO | CA | 92142 | EXTERIOR PAINTING | $112,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,139,866 | FundraisingAmt |
| All Other Contributions | $1,037,016 | AllOtherContributionsAmt |
| Noncash Contributions | $134,638 | NoncashContributionsAmt |
| Total Contributions | $2,176,882 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $23,522,218 | $23,522,218 |
| AUXILIARY SERVICES | 611710 | $1,661,729 | $1,661,729 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,183,947 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $350,489 | TotalRevenueColumnAmt |
| Exclusion | $350,489 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $383,638 | SecuritiesAmt |
| Other | $12,163 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $383,638 | SecuritiesAmt |
| Other | $12,163 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $395,801 | TotalRevenueColumnAmt |
| Exclusion | $395,801 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $318,793 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,139,866 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $610,210 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$291,417 | TotalRevenueColumnAmt |
| Exclusion | -$291,417 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $9,756 | TotalRevenueColumnAmt |
| Exclusion | $9,756 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,756 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,825,458 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,183,947 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $464,629 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,415,823 | TotalAmt |
| Program Services | $2,415,823 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,608,226 | TotalAmt |
| Program Services | $895,920 | ProgramServicesAmt |
| Management And General | $463,981 | ManagementAndGeneralAmt |
| Fundraising | $248,325 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,007,223 | TotalAmt |
| Program Services | $10,644,043 | ProgramServicesAmt |
| Management And General | $1,033,849 | ManagementAndGeneralAmt |
| Fundraising | $329,331 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,522 | TotalAmt |
| Program Services | $295,891 | ProgramServicesAmt |
| Management And General | $32,681 | ManagementAndGeneralAmt |
| Fundraising | $11,950 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,487,609 | TotalAmt |
| Program Services | $2,268,568 | ProgramServicesAmt |
| Management And General | $158,223 | ManagementAndGeneralAmt |
| Fundraising | $60,818 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $954,286 | TotalAmt |
| Program Services | $810,402 | ProgramServicesAmt |
| Management And General | $103,876 | ManagementAndGeneralAmt |
| Fundraising | $40,008 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,777 | TotalAmt |
| Program Services | $4,417 | ProgramServicesAmt |
| Management And General | $40,888 | ManagementAndGeneralAmt |
| Fundraising | $1,472 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,488 | TotalAmt |
| Program Services | $2,775 | ProgramServicesAmt |
| Management And General | $49,939 | ManagementAndGeneralAmt |
| Fundraising | $2,774 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,000 | TotalAmt |
| Fundraising | $57,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,691 | TotalAmt |
| Management And General | $34,691 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,512 | TotalAmt |
| Program Services | $201,420 | ProgramServicesAmt |
| Management And General | $119,245 | ManagementAndGeneralAmt |
| Fundraising | $2,847 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,069 | TotalAmt |
| Program Services | $45,512 | ProgramServicesAmt |
| Management And General | $205,523 | ManagementAndGeneralAmt |
| Fundraising | $34 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,951 | TotalAmt |
| Program Services | $87,006 | ProgramServicesAmt |
| Management And General | $70,087 | ManagementAndGeneralAmt |
| Fundraising | $49,858 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,034 | TotalAmt |
| Program Services | $262,526 | ProgramServicesAmt |
| Management And General | $87,508 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000,115 | TotalAmt |
| Program Services | $819,514 | ProgramServicesAmt |
| Management And General | $169,609 | ManagementAndGeneralAmt |
| Fundraising | $10,992 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,538 | TotalAmt |
| Program Services | $15,498 | ProgramServicesAmt |
| Management And General | $9,248 | ManagementAndGeneralAmt |
| Fundraising | $17,792 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,857 | TotalAmt |
| Program Services | $106,913 | ProgramServicesAmt |
| Management And General | $75,156 | ManagementAndGeneralAmt |
| Fundraising | $10,788 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,986 | TotalAmt |
| Program Services | $375,986 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,624,660 | TotalAmt |
| Program Services | $2,493,427 | ProgramServicesAmt |
| Management And General | $104,986 | ManagementAndGeneralAmt |
| Fundraising | $26,247 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,757 | TotalAmt |
| Program Services | $8,627 | ProgramServicesAmt |
| Management And General | $17,254 | ManagementAndGeneralAmt |
| Fundraising | $2,876 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ATHLETICS/CLASS EXPENSE | $1,138,785 | $1,100,338 | $25,199 | $13,248 |
| AUXILIARY | $1,101,865 | $1,101,865 | ||
| PHYSICAL PLANT | $316,925 | $264,806 | $52,119 | |
| BUS/TRANSPORTATION | $206,653 | $205,316 | $1,337 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,471 | TotalAmt |
| Fundraising | $183,471 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,351,823 | TotalAmt |
| Program Services | $24,426,593 | ProgramServicesAmt |
| Management And General | $2,855,399 | ManagementAndGeneralAmt |
| Fundraising | $1,069,831 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,242,300 | BOYAmt |
| EOY | $7,602,408 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,521,174 | BOYAmt |
| EOY | $3,326,307 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,346,924 | BOYAmt |
| EOY | $1,681,049 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,023 | BOYAmt |
| EOY | $36,784 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,075 | BOYAmt |
| EOY | $129,546 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,949 | BOYAmt |
| EOY | $146,242 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $71,775,145 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,578,562 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,881,508 | BOYAmt |
| EOY | $50,196,583 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,115,955 | BOYAmt |
| EOY | $6,997,970 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,819 | BOYAmt |
| EOY | $5,819 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,482,727 | BOYAmt |
| EOY | $70,122,708 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,345,937 | BOYAmt |
| EOY | $1,655,761 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,516,024 | BOYAmt |
| EOY | $7,604,717 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,088,564 | BOYAmt |
| EOY | $13,841,825 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,950,525 | BOYAmt |
| EOY | $23,102,303 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,475,242 | BOYAmt |
| EOY | $38,179,420 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,056,960 | BOYAmt |
| EOY | $8,840,985 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,532,202 | BOYAmt |
| EOY | $47,020,405 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,482,727 | BOYAmt |
| EOY | $70,122,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$526,365 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,568 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,678,069 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,874,700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,472,483 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,676,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,176,882 | CurrentTaxYearAmt |
| Total | $30,878,885 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,678,069 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,874,700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,472,483 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,676,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,176,882 | CurrentTaxYearAmt |
| Total | $30,878,885 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,587,663 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,291,222 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $347,441 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,305 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $197,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $350,489 | CurrentTaxYearAmt |
| Total | $1,404,733 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $9,761 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $9,761 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,013 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,340 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,756 | CurrentTaxYearAmt |
| Total | $97,264 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $32,390,643 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $113,571,587 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.56470 | PublicSupportCY170Pct |
| Public Support PY170 | 0.57920 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FLEXIBLE BENEFIT RECAP - MISCELLANEOUS - 2018 AMOUNT: $ 14,013. 2019 AMOUNT: $ 22,046. 2020 AMOUNT: $ 16,109. 2021 AMOUNT: $ 35,340. 2022 AMOUNT: $ 9,756. |
| SCHEDULE A, PART II | THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND QUALIFIED TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,115,955 | BeginningYearBalanceAmt |
| Contributions | $563,250 | ContributionsAmt |
| Investment Earnings Or Losses | $605,282 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $245,829 | OtherExpendituresAmt |
| End Year Balance | $7,038,658 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,197,500 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$812,170 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $269,375 | OtherExpendituresAmt |
| End Year Balance | $6,115,955 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,212,576 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,460,882 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $475,958 | OtherExpendituresAmt |
| End Year Balance | $7,197,500 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,182,220 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $30,356 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,212,576 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,176,206 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $247,297 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $241,283 | OtherExpendituresAmt |
| End Year Balance | $6,182,220 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.74100 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25900 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,134,056 | OtherCostOrOtherBasisAmt |
| Book Value | $5,134,056 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $57,198,758 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,021,037 | DepreciationAmt |
| Book Value | $41,177,721 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $206,269 | OtherCostOrOtherBasisAmt |
| Depreciation | $206,269 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,767,693 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,351,256 | DepreciationAmt |
| Book Value | $3,416,437 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $468,369 | OtherCostOrOtherBasisAmt |
| Book Value | $468,369 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $50,196,583 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,070,239 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $14,568 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $610,210 | OtherRevenueAmt |
| Revenue Not Reported | $624,778 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,445,461 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $34,691 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $3,345,306 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,379,997 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,825,458 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,582,036 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $610,210 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $610,210 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,971,826 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $34,691 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,345,306 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,379,997 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,351,823 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS WERE ESTABLISHED TO AUGMENT SALARIES AND BENEFITS FOR TEACHERS AND SCHOLARSHIPS FOR MISSIONS TRIPS. |
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 610,210. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL ASSISTANCE AND TUITION REMISSION 3,345,306. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 610,210. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL ASSISTANCE AND TUITION REMISSION 3,345,306. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL'S NONDISCRIMINATORY POLICY IS AVAILABLE ON THEIR WEBSITE. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | VOLUNTEER TEACHING, MINOR MEDICAL TREATMENT, ENGLISH PRACTICE, RELATIONSHIP BUILDING | $33,444 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | VOLUNTEER TEACHING, MINOR MEDICAL TREATMENT, ENGLISH PRACTICE, RELATIONSHIP BUILDING | $115,088 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | VOLUNTEER TEACHING, MINOR MEDICAL TREATMENT, ENGLISH PRACTICE, RELATIONSHIP BUILDING | $46,938 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES | VOLUNTEER TEACHING, MINOR MEDICAL TREATMENT, ENGLISH PRACTICE, RELATIONSHIP BUILDING | $28,849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $224,319 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $224,319 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES PHILLIPS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 308 HENRY LANE | AddressLine1Txt |
| City | LOOKOUT MOUNTAIN | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30750 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULTING ON CAPITAL CAMPAIGN | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $35,878 | GrossReceiptsAmt |
| Retained By Contractor | $57,000 | RetainedByContractorAmt |
| Net To Organization | -$21,122 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $35,878 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $57,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$21,122 | TotalNetToOrganizationAmt |
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION GALA | Event1Nm |
| Gross Receipts Event1 | $1,458,659 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,139,866 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $318,793 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $249,974 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $41,060 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $21,135 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $298,041 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $1,458,659 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,139,866 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $318,793 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $249,974 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $41,060 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $21,135 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $298,041 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $610,210 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$291,417 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID | 271 | $2,289,672 | FMV | DIRECT CREDIT TO STUDENT ACCOUNT |
| ANNUAL/SEMI-ANNUAL DISCOUNT | 395 | $126,151 | FMV | DIRECT CREDIT TO STUDENT ACCOUNT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID RECEIVED IS PROVIDED AS A DIRECT CREDIT TO THE STUDENT'S TUITION ACCOUNT, WHICH IS MANAGED BY THE SCHOOL. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RODERICK GILBERT | ||||||||||||||
| HEAD OF SCHOOLS | $559,461 | $0 | $41,006 | $0 | $2,437 | $0 | $29,650 | $0 | $19,926 | $0 | $652,480 | $0 | $0 | $0 |
| KURT DE PFYFFER | ||||||||||||||
| CHIEF FINANCIAL & OPERATIONS OFFICER | $237,544 | $0 | $88,581 | $0 | $0 | $0 | $7,126 | $0 | $55,586 | $0 | $388,837 | $0 | $0 | $0 |
| ROBERT HONMA | ||||||||||||||
| CHIEF TECHNICAL OFFICER | $202,500 | $0 | $3,504 | $0 | $0 | $0 | $8,700 | $0 | $40,527 | $0 | $255,231 | $0 | $0 | $0 |
| MATTHEW HANNAN | ||||||||||||||
| UPPER SCHOOL PRINCIPAL | $186,679 | $0 | $11,004 | $0 | $0 | $0 | $7,176 | $0 | $19,926 | $0 | $224,785 | $0 | $0 | $0 |
| TODD DEVEAU | ||||||||||||||
| MIDDLE SCHOOL PRINCIPAL | $168,712 | $0 | $11,004 | $0 | $0 | $0 | $1,687 | $0 | $19,926 | $0 | $201,329 | $0 | $0 | $0 |
| HANNAH PARK | ||||||||||||||
| CHIEF ACADEMIC OFFICER | $172,876 | $0 | $11,004 | $0 | $0 | $0 | $7,665 | $0 | $485 | $0 | $192,030 | $0 | $0 | $0 |
| JON WALLACE | ||||||||||||||
| HEAD FOOTBALL COACH, TEACH | $125,843 | $0 | $2,122 | $0 | $0 | $0 | $5,637 | $0 | $47,396 | $0 | $180,998 | $0 | $0 | $0 |
| AUGUSTUS GARCIA | ||||||||||||||
| UPPER SCHOOL TEACHER | $126,430 | $0 | $2,211 | $0 | $0 | $0 | $7,202 | $0 | $19,926 | $0 | $155,769 | $0 | $0 | $0 |
| PAMELA ODEN | ||||||||||||||
| UPPER SCHOOL ASST PRINCIPAL | $125,857 | $0 | $3,524 | $0 | $0 | $0 | $6,105 | $0 | $17,951 | $0 | $153,437 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | FOR SENIOR LEVEL MANAGEMENT, THE BONUSES AND COMPENSATION ARE DETERMINED BY THE HEAD OF SCHOOLS. THE HEAD OF SCHOOLS' BONUS IS DETERMINED BY THE COMPENSATION COMMITTEE. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | |||||||
| A | 352273601 | 2016-12-15 | $10,890,000 | CAPITAL EXPENDITURES | 0 | 0 | 0 |
| CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | |||||||
| B | 352273601 | 2013-09-19 | $11,172,086 | REFINANCE AND CAPITAL EXPENDITURES | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $3,752,744 | $10,890,000 | $124,616 | $10,765,384 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $4,192,009 | $11,172,086 | $110,058 | $1,999,950 | Yes (1) | 0 | Yes (1) | Yes (1) | $9,062,078 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROD GILBERT | PersonNm |
| Relationship With Org | HEAD OF SCHOOL | RelationshipWithOrgTxt |
| Loan Purpose | TO ASSIST WITH HOUSING | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $250,000 | OriginalPrincipalAmt |
| Balance Due | $129,546 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $129,546 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $28,106 | CashGrantAmt |
| Type Of Assistance | FINANCIAL AID | TypeOfAssistanceTxt |
| Assistance Purpose | FINANCIAL AID | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $105,353 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | SPECIAL EVENTS - GIFT & EVENT TICKETS | 99 | $26,785 | FMV |
| Yes (X) | DONATED MEALS FOR FOOTBALL CAMP | 1 | $2,500 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | A MEMBER IS A PARENT WHOSE STUDENT CURRENTLY ATTENDS THE SCHOOL. ALL MEMBERS HAVE THE SAME RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS, THE PARENTS, VOTE ON THE NEW BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS ALSO VOTE ON ANY CHANGES TO THE BYLAWS THAT AFFECT THE COMPOSITION OF THE BOARD OF DIRECTORS. ALL MEMBERS HAVE THE SAME VOTING RIGHTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT CPA FIRM PREPARED THE FORM 990. THE ORGANIZATION'S CFOO REVIEWED THE RETURN IN DETAIL. THE CFOO THEN PRESENTED THE PUBLIC DISCLOSURE COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS FOR FINAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS, OFFICERS AND COMMITTEE MEMBERS ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THE INDIVIDUAL: A) RECEIVED A COPY OF THE POLICY B) HAS READ AND UNDERSTOOD THE POLICY C) AGREES TO COMPLY WITH THE POLICY D) UNDERSTANDS THAT THE POLICY APPLIES TO ALL COMMITTEES E) UNDERSTAND THAT SFCS IS A CHARITABLE ORGANIZATION AND THAT TO MAINTAIN THE TAX EXEMPT STATUS OF THE ORGANIZATION, SCFS MUST CONTINUOUSLY ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ALL "INTERESTED PERSONS" MUST DISCLOSE TO THE BOARD OR COMMITTEE OF WHICH THEY ARE A MEMBER ALL FINANCIAL INTERESTS AND BOARD MEMBERSHIPS AND ALL MATERIAL FACTS RELATING TO ANY ORGANIZATION ENTERING INTO A TRANSACTIONS OR ARRANGEMENT WITH SFCS WHICH MAY RESULT IN A CONFLCT OF INTEREST. THE POLICY IS REVIEWED ANNUALLY AT EACH BOARD MEETING AND BOARD MEMBERS ARE ASKED SPECIFCALLY TO DISCLOSE ANY POTENTIALS FOR CONFLICTS OF INTEREST. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE HEAD OF SCHOOL AND CFOO IS DETERMINED ANNUALLY BY AN INDEPENDENT BOARD COMPENSATION COMMITTEE USING COMPARABLE STUDIES AND THEN PRESENTING THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS FOR APPROVAL. THIS PROCESS IS DOCUMENTED IN THE MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
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