BLUEPRINT: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BLUEPRINT (EIN 20-0696786)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-02
- IRS object ID
- 202432769349302083
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-02T18:31:50-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262938649 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gavigan & Company | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 959 E Walnut Street Suite 250 | AddressLine1Txt |
| City | Pasadena | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200696786 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC CHARTER SCHOOL DEVELOPMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PACI | BusinessNameControlTxt |
| Phone | 2135424700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WILSHIRE BLVD SUITE 200 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCARLET SY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2024-10-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Brian A Neumann | PreparerPersonNm |
| PTIN | P01382154 | PTIN |
| Phone | 6268447914 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN SUN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WILSHIRE BLVD SUITE 200 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,591,578 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PACIFICCHARTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO DISMANTLE SYSTEMIC INEQUALITY IN EDUCATION BY EXPANDING EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN UNDER-RESOURCED COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $8,950,191 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,939,451 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,789,312 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,576,084 | CYProgramServiceRevenueAmt |
| PY Investment Income | $396,198 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,039,649 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,608 | PYOtherRevenueAmt |
| CY Other Revenue | $36,394 | CYOtherRevenueAmt |
| PY Total Revenue | $12,145,309 | PYTotalRevenueAmt |
| CY Total Revenue | $30,591,578 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,839,936 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,064,145 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $247,700 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,083,141 | PYOtherExpensesAmt |
| CY Other Expenses | $1,087,527 | CYOtherExpensesAmt |
| PY Total Expenses | $5,923,077 | PYTotalExpensesAmt |
| CY Total Expenses | $5,151,672 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,222,232 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $25,439,906 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $75,865,780 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,218,587 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,320,910 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $39,199,575 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,544,870 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,019,012 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PACIFIC CHARTER SCHOOL DEVELOPMENT IS A NON-PROFIT REAL ESTATE DEVELOPMENT ORGANIZATION PROVIDING LOW-COST FACILITIES TO HIGH-QUALITY CHARTER SCHOOLS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,902,261 | ExpenseAmt |
| Revenue | $2,320,167 | RevenueAmt |
| Desc | PACIFIC CHARTER SCHOOL DEVELOPMENT (PCSD) IS ACCELERATING THE PACE OF URBAN SCHOOL REFORM AS A NON-PROFIT DEVELOPER FOR PUBLIC CHARTER SCHOOL FACILITIES. BY PARTNERING WITH SOME OF THE NATION'S HIGHEST PERFORMING ORGANIZATIONS THAT OPERATE SCHOOLS SERVING LOW-INCOME STUDENTS, WE ARE HELPING THESE GROUPS EXPAND AND SERVE MORE FAMILIES. WE CREATE SMALL, ACADEMICALLY-FRIENDLY, SUSTAINABLE AND ENVIRONMENTALLY-RESPONSIBLE CHARTER SCHOOL CAMPUSES AT A FRACTION OF THE "COST-PER-SEAT" INCURRED BY TRADITIONAL PUBLIC SCHOOL SYSTEMS. TO DATE, PCSD HAS COMPLETED NEARLY $1 BILLION IN TOTAL PROJECTS, LEVERAGING PHILANTHROPY, PRIVATE FINANCING, AND STATE FUNDING TO CREATE 115 FACILITIES SERVING 46,703 STUDENTS ACROSS MULTIPLE SCHOOL DISTRICTS AND MUNICIPALITIES. AT EACH PCSD CAMPUS EXCEPT ONE, AT LEAST 75% OF THE STUDENTS RECEIVE FREE OR REDUCED-PRICE MEALS THROUGH THE FEDERAL NATIONAL SCHOOL LUNCH PROGRAM. PCSD BUILDS PUBLIC CHARTER SCHOOLS THAT PROVIDE SMALLER, MORE CUSTOMIZED LEARNING ENVIRONMENTS THAT ARE YIELDING SUPERIOR ACADEMIC RESULTS. CHARTER SCHOOLS ARE FREE PUBLIC SCHOOLS. ADMISSION IS OPEN TO ALL AND DETERMINED BY AN UNBIASED LOTTERY OF THE APPLICANTS TO THE SCHOOL. THE DEMAND FOR CHARTER SCHOOLS CONTINUES TO GROW AS MORE PARENTS BECOME AWARE OF THIS OPPORTUNITY FOR THEIR CHILDREN. PCSD IS AT THE FOREFRONT OF MAKING THIS TRANSFORMATIVE CHANGE IN K-12 PUBLIC EDUCATION. VIA THE PROJECT DEVELOPMENT PROCESS, PCSD HELPS SCHOOLS OVERCOME TREMENDOUS BARRIERS TO FIND, FINANCE, ENTITLE, BUILD AND SECURE FACILITIES. PCSD'S DEVELOPMENT FEE, AT 5% OF PROJECT COST, IS BELOW MARKET. AS A LANDLORD, PCSD CHARGES A BELOW-MARKET RENT. WHEN EACH CHARTER SCHOOL TENANT REACHES A STATE OF MATURITY DEFINED BY METRICS INVOLVING ACADEMIC AND FINANCIAL PERFORMANCE AND COMMUNITY SUPPORT, PCSD WORKS WITH EACH SCHOOL'S LEADERSHIP TEAM TO SECURE LONG-TERM FINANCING TO SUPPORT THE PURCHASE OF THEIR CAMPUSES AT COST FROM PCSD. IN DOING SO, CHARTER SCHOOLS ACQUIRE REAL ASSETS AND LONG-TERM BALANCE SHEET STABILITY WHILE PCSD RECYCLES COMMITTED EQUITY SO EACH PHILANTHROPIC DOLLAR GENERATES ADDITIONAL CHARTER SCHOOL SEATS MANY TIMES OVER. PCSD'S PARTNERS CONTINUE TO INCLUDE SOME OF THE LEADING FOUNDATIONS INVOLVED IN URBAN EDUCATION REFORM: THE AHMANSON FOUNDATION, BROAD FOUNDATION, WALTON FAMILY FOUNDATION AND W.M. KECK FOUNDATION. THESE ORGANIZATIONS HAVE BEEN ABLE TO SEED THE ACTIVITIES OF PCSD WITH LARGE ENOUGH SUPPORT TO JUMPSTART PCSD'S CAPITAL INTENSIVE BUSINESS MODEL. | Desc |
| Total Program Service Expenses | $3,902,261 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CFO | PersonNm |
| Phone | 2135424700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WILSHIRE BLVD SUITE 200 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JOHN SUN | |||||||
| CEO | 18.00 | 22.00 | Yes (X) | Yes (X) | $344,010 | $0 | $32,766 |
| KAHLMUS EATMAN | |||||||
| COO | 32.00 | 8.00 | Yes (X) | $212,689 | $0 | $30,684 | |
| JAMES HUEGAS | |||||||
| EXEC DIR - WASH | 0.00 | 40.00 | $201,262 | $0 | $30,143 | ||
| SCARLET SY | |||||||
| CFO | 20.00 | 20.00 | Yes (X) | $204,567 | $0 | $23,106 | |
| JENNIFER AFDAHL-RICE | |||||||
| EXEC DIR - BAY | 40.00 | 0.00 | $191,548 | $0 | $32,520 | ||
| JOE WILSON | |||||||
| PROJECT MANAGER | 40.00 | 0.00 | $174,182 | $0 | $29,144 | ||
| KEIVAN ABIDI | |||||||
| PROJECT DIRECTOR | 40.00 | 0.00 | $165,945 | $0 | $26,347 | ||
| TINA LIN | |||||||
| VP OF FINANCE | 24.00 | 16.00 | $172,468 | $0 | $14,213 | ||
| ERIC JOHNSON | |||||||
| Chairman | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL HABIBI | |||||||
| Secretary | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALEX BUSCH | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REGINALD H GILYARD | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELI KENNEDY | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DELPHINE SHERMAN | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC SUSSMAN | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,666,671 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $218,923 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLACKWELL DEVELOPMENT INC | |||||
| 12345 VENTURA BLVD SUITE H | STUDIO CITY | CA | 91604 | GENERAL CONTRACTOR | $3,016,875 |
| RAFAEL FRANCO & ASSOCIATES INC | |||||
| 12345 VENTURA BLVD SUITE H | STUDIO CITY | CA | 91604 | ARCHITECTS | $215,465 |
| ACCLIV | |||||
| 3232 PADLIA AVE | CLAREMONT | CA | 91711 | PROJECT CONSULTING | $176,432 |
| ONNI 600 WILSHIRE LLP | |||||
| 600 WILSHIRE BLVD SUITE 201 | LOS ANGELES | CA | 90017 | PROPERTY MANAGEMENT | $153,310 |
| HIGH GROUND INSURANCE | |||||
| 2377 CRENSHAW BLVD 304 | TORRANCE | CA | 90501 | INSURANCE PRODUCTS | $147,505 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $5,925,951 | RelatedOrganizationsAmt |
| All Other Contributions | $20,013,500 | AllOtherContributionsAmt |
| Total Contributions | $25,939,451 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INV GAIN ON NOTES REC. | 900001 | $255,917 | $255,917 |
| MGMT & CONSULTING FEES | 541610 | $1,969,813 | $1,969,813 |
| RENTAL & MGMT INCOME | 532000 | $350,354 | $350,354 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,576,084 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,039,649 | TotalRevenueColumnAmt |
| Exclusion | $2,039,649 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $36,394 | TotalRevenueColumnAmt |
| Exclusion | $36,394 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $36,394 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,591,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,576,084 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,076,043 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $847,822 | TotalAmt |
| Program Services | $635,866 | ProgramServicesAmt |
| Management And General | $169,565 | ManagementAndGeneralAmt |
| Fundraising | $42,391 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,501,011 | TotalAmt |
| Program Services | $1,875,758 | ProgramServicesAmt |
| Management And General | $500,202 | ManagementAndGeneralAmt |
| Fundraising | $125,051 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,705 | TotalAmt |
| Program Services | $83,029 | ProgramServicesAmt |
| Management And General | $22,141 | ManagementAndGeneralAmt |
| Fundraising | $5,535 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,089 | TotalAmt |
| Program Services | $276,067 | ProgramServicesAmt |
| Management And General | $73,618 | ManagementAndGeneralAmt |
| Fundraising | $18,404 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,518 | TotalAmt |
| Program Services | $177,388 | ProgramServicesAmt |
| Management And General | $47,304 | ManagementAndGeneralAmt |
| Fundraising | $11,826 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,505 | TotalAmt |
| Management And General | $20,505 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,988 | TotalAmt |
| Management And General | $49,988 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,452 | TotalAmt |
| Program Services | $256,830 | ProgramServicesAmt |
| Management And General | $4,473 | ManagementAndGeneralAmt |
| Fundraising | $1,149 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,349 | TotalAmt |
| Fundraising | $20,349 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,012 | TotalAmt |
| Program Services | $57,582 | ProgramServicesAmt |
| Management And General | $14,149 | ManagementAndGeneralAmt |
| Fundraising | $3,281 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,088 | TotalAmt |
| Program Services | $6,816 | ProgramServicesAmt |
| Management And General | $1,818 | ManagementAndGeneralAmt |
| Fundraising | $454 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,123 | TotalAmt |
| Program Services | $173,705 | ProgramServicesAmt |
| Management And General | $45,934 | ManagementAndGeneralAmt |
| Fundraising | $11,484 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,116 | TotalAmt |
| Program Services | $103,385 | ProgramServicesAmt |
| Management And General | $14,525 | ManagementAndGeneralAmt |
| Fundraising | $6,206 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,304 | TotalAmt |
| Management And General | $12,304 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,804 | TotalAmt |
| Program Services | $132,804 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,759 | TotalAmt |
| Program Services | $71,007 | ProgramServicesAmt |
| Management And General | $17,752 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSES | Desc |
| Total | $61,027 | TotalAmt |
| Program Services | $52,024 | ProgramServicesAmt |
| Management And General | $7,433 | ManagementAndGeneralAmt |
| Fundraising | $1,570 | FundraisingAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,151,672 | TotalAmt |
| Program Services | $3,902,261 | ProgramServicesAmt |
| Management And General | $1,001,711 | ManagementAndGeneralAmt |
| Fundraising | $247,700 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,986 | BOYAmt |
| EOY | $302,334 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,486,558 | BOYAmt |
| EOY | $45,716,822 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000,000 | BOYAmt |
| EOY | $20,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,719 | BOYAmt |
| EOY | $414,799 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,070,038 | BOYAmt |
| EOY | $15,883,958 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,292 | BOYAmt |
| EOY | $119,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,677,584 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $77,744 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,751,613 | BOYAmt |
| EOY | $20,599,840 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,574 | BOYAmt |
| EOY | $181,657 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,865,780 | BOYAmt |
| EOY | $103,218,587 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $336,486 | BOYAmt |
| EOY | $2,604,603 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,756,710 | BOYAmt |
| EOY | $10,293,231 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,580,000 | BOYAmt |
| EOY | $21,830,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,647,714 | BOYAmt |
| EOY | $4,471,741 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,320,910 | BOYAmt |
| EOY | $39,199,575 | 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 | $33,544,870 | BOYAmt |
| EOY | $59,019,012 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000,000 | BOYAmt |
| EOY | $5,000,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,544,870 | BOYAmt |
| EOY | $64,019,012 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,865,780 | BOYAmt |
| EOY | $103,218,587 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $25,439,906 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $34,236 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,026,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,268,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,409,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,950,191 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,939,451 | CurrentTaxYearAmt |
| Total | $42,593,740 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,026,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,268,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,409,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,950,191 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,939,451 | CurrentTaxYearAmt |
| Total | $42,593,740 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $42,593,740 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $587,608 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $353,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,789 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $575,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,039,649 | CurrentTaxYearAmt |
| Total | $3,886,268 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,162 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,946 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,608 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,394 | CurrentTaxYearAmt |
| Total | $95,762 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $46,575,770 | TotalSupportAmt |
| Public Support CY170 | 0.91450 | PublicSupportCY170Pct |
| Public Support PY170 | 0.79300 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,000,000 | OtherCostOrOtherBasisAmt |
| Book Value | $11,000,000 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $77,744 | OtherCostOrOtherBasisAmt |
| Depreciation | $77,744 | DepreciationAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,599,840 | OtherCostOrOtherBasisAmt |
| Book Value | $9,599,840 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,599,840 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY | $213,657 |
| PURCHASE OPTION DEPOSITS | $4,250,000 |
| SECURITY DEPOSITS | $8,084 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,471,741 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | PCSD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM CALIFORNIA INCOME TAXES UNDER THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. THE CALIFORNIA LLC SUBSIDIARIES QUALIFY AS TAX EXEMPT TITLE HOLDING COMPANIES UNDER CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701X. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNREATED TO THE EXEMPT PURPOSES.PCSD FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| JAMES HUEGAS | |||||
| EXEC DIR - WASH | $188,084 | $13,178 | $8,050 | $22,093 | $231,405 |
| JENNIFER AFDAHL-RICE | |||||
| EXEC DIR - BAY | $182,419 | $9,129 | $6,173 | $26,347 | $224,068 |
| JOE WILSON | |||||
| PROJECT MANAGER | $159,396 | $14,786 | $6,967 | $22,177 | $203,326 |
| JOHN SUN | |||||
| CEO | $294,010 | $50,000 | $10,589 | $22,177 | $376,776 |
| KAHLMUS EATMAN | |||||
| COO | $202,552 | $10,137 | $8,507 | $22,177 | $243,373 |
| KEIVAN ABIDI | |||||
| PROJECT DIRECTOR | $158,036 | $7,909 | $26,347 | $192,292 | |
| SCARLET SY | |||||
| CFO | $194,817 | $9,750 | $8,183 | $14,923 | $227,673 |
| TINA LIN | |||||
| VP OF FINANCE | $160,999 | $11,469 | $6,899 | $7,314 | $186,681 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 8b | THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| Form 990, Part VI, Section B, Line 11b | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. |
| Form 990, Part VI, Section B, Line 12c | MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS REVIEWS THE ISSUE TO DETERMINE THE APPROPRIATE RESPONSE. IF A POTENTIAL CONFLICT OF INTEREST INVOLVES AN EMPLOYEE OTHER THAN THE PRESIDENT OR CEO, THE PRESIDENT AND CEO ARE RESPONSIBLE FOR REVIEWING THE MATTER, TAKING APPROPRIATE ACTION, AND REPORTING THE MATTER TO THE BOARD CHAIR WITH THE RESULTS OF ANY ACTION TAKEN. IF A CONFLICT OF INTEREST ARISES BETWEEN PACIFIC CHARTER SCHOOL DEVELOPMENT AND AN INTERESTED PARTY, THE ORGANIZATION SHALL REFRAIN FROM ACTING UNTIL SUCH A TIME AS A PROPOSED ACTION, POLICY, OR TRANSACTION HAS BEEN APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD. |
| Form 990, Part VI, Section B, Line 15a | PCSD'S TOP MANAGEMENT, KEY EMPLOYEES, AND OTHER OFFICERS HAVE ANNUAL COMPENSATION REVIEWS WHICH ARE THEN FOLLOWED BY A WRITTEN SUMMARY PREPARED BY THEIR DIRECT SUPERVISORS AND SHARED WITH EACH EMPLOYEE. THE BOARD APPROVES COMPENSATION FOR THESE INDIVIDUALS. |
| Form 990, Part VI, Section C, Line 19 | PCSD'S WEBSITE ALLOWS INTERESTED PARTIES TO CONTACT THE PRESIDENT & CEO FOR GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, TAX RETURNS, AND CONFLICT OF INTEREST POLICIES AND PROCEDURES. |
| Form 990, Part XII, Line 2c | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| PCSD 111 WEST MANCHESTER AVENUE LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $13,485 | $202,906 | PCSD |
| PCSD 2301 BEVERLY LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $3,505 | $14,277,481 | PCSD |
| PCSD 701 105TH AVENUE LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | PCSD | ||
| PCSD PUT CALL LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 900806601 | PART VII | CA | PCSD | ||
| PCSD WEST 23RD STREET LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $74,160 | $6,601,868 | PCSD |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| TEXAS CHARTER SCHOOL DEVELOPMENT | ||||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 371763937 | SUPPORT ORGANIZATION | CA | 501(C)(3) | LINE 12A, I | PCSD | false |
| WASHINGTON CHARTER SCHOOL DEVELOPMENT | ||||||||||
| 1201 2ND AVE SUITE 900 | SEATTLE | WA | 98101 | 471346473 | SUPPORT ORGANIZATION | DE | 501(C)(3) | LINE 12A, I | PCSD | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TEXAS CHARTER SCHOOL DEVELOPMENT | ||
| b | $4,447,945 | CASH VALUE |
| TEXAS CHARTER SCHOOL DEVELOPMENT | ||
| c | $8,329,827 | CASH VALUE |
| WASHINGTON CHARTER SCHOOL DEVELOPMENT | ||
| b | $12 | CASH VALUE |
| WASHINGTON CHARTER SCHOOL DEVELOPMENT | ||
| c | $2,044,069 | CASH VALUE |
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