2023-03-23T09:11:26-07:00 2022-08-31 Crosby & Kaneda CPAs LLP 1970 Broadway STE 930 Oakland CA 94612 990 2021-09-01 237373767 Pacific Primary School PACI 4154091961 1501 Grove Street San Francisco CA 94117 Chris Edwards Treasurer 2023-03-23 true Chris Edwards 999009999 Felix Gorrindo P01658413 5108352727 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Belann Giarretto 1501 Grove Street San Francisco CA 94117 5184963 false X www.pacificprimary.org X 1974 CA To focus on children, foster a strong, diverse community, provide tuition assistance, support working parents, emphasize the creative arts, and support of an outstanding staff. 28 28 71 28 0 1328549 882881 4488429 4762172 307325 -573905 50511 3864 6174814 5075012 639803 614865 0 3939595 4143411 0 57191 887001 853582 5466399 5611858 708415 -536846 9604299 9026352 4104035 4062934 5500264 4963418 Pacific Primarys central mission is to spark a passion in children for a life long love of learning, caring and creating. We believe that by focusing on the whole child, fostering a strong diverse community, supporting working parents and outstanding staff, and providing a dynamic curriculum, we are building a foundation for socially responsible children. false false 4786401 614865 4762172 Founded in 1974, Pacific Primary provides a full-time, year-round preschool for San Franciscos working families and serves 154 children during the year. Staffing is Pacific Primary's largest program expense (81% of total expense). The exemplary staff is the school's most valued asset and vital to the school's success in accomplishing Pacific Primary's goals and mission. 4786401 true true false false false false false false false true true false false false false true true false true false false false false false true false false false true true true false false false false false false true false false false true false false false false false false false false true 2 0 true 71 true false false false false false false false 0 false false false false false false false X 28 28 false false false false false false false true true false false false true true true true true true false false CA X Amie Haiz 4154091961 1501 Grove Street San Francisco CA 94117 Belann Giarretto Executive Dir. 50.00 0.00 X 192050 0 14929 Amie Haiz Finance Dir. 50.00 0.00 X 151462 0 13246 Ilsa Miller Executive Dir. 40.00 0.00 X 35133 0 0 Chris Edwards President 10.00 0.00 X X 0 0 0 Rachel Rouda Vice President 10.00 0.00 X X 0 0 0 Meenal Balar Secretary 10.00 0.00 X X 0 0 0 My Le Adams Treasurer 10.00 0.00 X X 0 0 0 Francis Ebong Director 2.00 0.00 X 0 0 0 Lauren Byrne Director 2.00 0.00 X 0 0 0 Ali Hu Director 10.00 0.00 X 0 0 0 Freesia Lee Director 5.00 0.00 X 0 0 0 Amber Binkley Director 2.00 0.00 X 0 0 0 Monica Fernandez Director 2.00 0.00 X 0 0 0 Kate Norton Director 10.00 0.00 X 0 0 0 Tarek Halim Director 2.00 0.00 X 0 0 0 Shivani Garg Patel Director 10.00 0.00 X 0 0 0 Andrea Contreras Director 2.00 0.00 X 0 0 0 Emily Simas Director 1.00 0.00 X 0 0 0 Andrew Sparks Director 1.00 0.00 X 0 0 0 Kate Robertson Director 2.00 0.00 X 0 0 0 Stephanie Stephens Member At Large 2.00 0.00 X 0 0 0 Rayleen Hsu Director 10.00 0.00 X 0 0 0 Christina Yoo Director 5.00 0.00 X 0 0 0 Britt Candell Director 2.00 0.00 X 0 0 0 Erin Skiffer Director 2.00 0.00 X 0 0 0 Jeanene Ward Director 2.00 0.00 X 0 0 0 Stacy Youngblood Director 1.00 0.00 X 0 0 0 Christen Key Director 2.00 0.00 X 0 0 0 Zac Rose Director 2.00 0.00 X 0 0 0 Soniya Sapre Director 1.00 0.00 X 0 0 0 Denise Zusman Director 5.00 0.00 X 0 0 0 378645 28175 2 false true false 0 224375 49005 609501 186859 882881 Application fees 611600 15363 15363 Tuition 611600 4746809 4746809 4762172 -573905 -573905 0 0 0 0 86334 224375 109451 -23117 -23117 3675 500 3175 3175 0 Other income 900099 23806 23806 23806 5075012 4762172 -570041 0 614865 614865 0 0 405770 156983 220286 28501 0 2991246 2817302 166686 7258 91250 87040 4135 75 407881 367285 37469 3127 247264 217592 27199 2473 0 0 15750 15750 0 0 0 122616 122616 781 781 115540 85857 27459 2224 27871 19789 7525 557 0 38496 27332 10394 770 0 0 27515 7786 14784 4945 100026 68900 29185 1941 0 194592 138160 52540 3892 29375 21250 7526 599 Children's meals 81270 81270 Instructional materials 45564 45564 Licenses and service fees 41549 29426 11294 829 Bad debt 10340 10340 2297 2297 5611858 4786401 768266 57191 758879 141423 327025 176905 22750 4943 9027 7215 0 0 0 0 102819 90306 6931530 2438224 4647173 4493306 3397829 3773457 338797 338797 0 0 0 9604299 9026352 166457 154133 413283 381522 3524295 3527279 4104035 4062934 X 4761606 4002982 738658 960436 5500264 4963418 9604299 9026352 -536846 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2746195 692462 -476411 2962246 2468343 294029 16177 2746195 2237352 230991 2468343 1971068 100000 166284 2237352 1666298 142064 162706 1971068 1.00000 false false false 723147 723147 6067969 2340840 3727129 140414 97384 43030 4493306 X 4460147 4460147 614865 614865 5075012 4996993 4996993 614865 614865 5611858 Part V, Line 4: Intended uses of the endowment fund. The Board designated quasi-endowment provides for financial aid and other School activities. Part X : FIN48 Footnote The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of August 31, 2022 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial aid $614865 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial aid $614865 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The school has published its Diversity Statement on its website and distributed it to all enrolled families. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Pacific Primary received city funding for Preschool for All discounts that are passed on to eligible families. Pacific Primary also receives city funded Early Learning Scholarships (subsidy) for eligible students. false Virtual Spring Fundraiser 310709 224375 86334 29906 43604 35941 310709 224375 86334 29906 43604 35941 109451 -23117 true 0 0 Tuition assistance 40 614865 FMV Reduced fees Grantmaker's Description of How Grants are Used Pacific Primary has a long history of honoring economic diversity and is deeply committed to making our school accessible to families from a wide range of economic situations. Families can download a Tuition Assistance Form from the schools website or request an application from the Business Office. Applying for tuition assistance is a two step process. First, the confidential application needs to be completed and returned to the Business Office in by a deadline in January. Second, a copy of W-2 and/or 1099s along with a completed tax return by mid February each year. Tax returns from prior years are not accepted. The directors review all tuition assistance applications and grant awards based on a family's need. Families who apply and qualify for a reduction in tuition will be offered assistance in future years at approximately the same level, if the familys financial circumstances remain essentially the same. X X X X false false false false false false false false false Amie Haiz Finance Dir. 151012 450 5301 7945 164708 Belann Giarretto Executive Dir. 191450 600 9025 5904 206979 A Cal Mun Finance Authority 201563466 2020-12-08 3596811 Refund existing issued debt A 3596811 71936 3524875 true false true true A false false false false false A true false false false 92936 Non-Cash Reduced Fees Schedule L, Part V Supplemental Information In part to allow for a diverse and representative board, board members and other interested persons are eligible for financial aid on the same terms and conditions as all families. The Organization does not list individual financial aid recipients (see Family Educational Rights and Privacy Act and other regulations). X 2 109760 FMV X Auction items 231 77099 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process Board Treasurer is responsible for review and communication with auditor about questions. Board Treasurer reports out to entire board of directors. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Conflict of interest policy is documented in board materials and the policy is discussed at the welcome meeting each school year. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Each year, the board president is responsible for doing a confidential 360 review of the Directors performance with staff members. President is also responsible with benchmarking Director salary with similar organizations to ensure salary is competitive. Director usually receives the same budget increase as rest of the staff (standard increased approved each year during budget process) so no further deliberations have been required. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Executive Director is responsible for pay decisions for all other employees. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Organization makes documents available upon request.