MOTHER OF DIVINE GRACE INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: MOTHER OF DIVINE GRACE INC (EIN 20-8607181)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-22
IRS object ID: 202331429349301253
Schema version: 2021v4.2
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 F
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-22T18:58:51-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	950858589	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HUTCHINSON & BLOODGOOD LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST CARRILLO STREET SUITE 303	AddressLine1Txt
City	SANTA BARBARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93101	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	208607181	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MOTHER OF DIVINE GRACE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MOTH	BusinessNameControlTxt
Phone	8056465818	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 BRYANT CIRCLE STE C	AddressLine1Txt
City	OJAI	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93023	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAURA BERQUIST	PersonNm
Person Title	CEO/CHAIRMAN	PersonTitleTxt
Phone	8056465818	PhoneNum
Signature	2023-05-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LAURA	PersonFirstNm
Person Last	BERQUIST	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JESSICA MOITOZA	PreparerPersonNm
PTIN	P01282487	PTIN
Phone	8059631837	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LAURA BERQUIST	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 BRYANT CIRCLE STE C	AddressLine1Txt
City	OJAI	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93023	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,864,383	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	MODG.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	PROVIDE CATHOLIC, CLASSICAL EDUCATION TO OUR STUDENTS THROUGH DISTANCE LEARNING.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	147	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$553,401	PYContributionsGrantsAmt
CY Contributions Grants	$325,562	CYContributionsGrantsAmt
PY Program Service Revenue	$4,585,542	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,242,631	CYProgramServiceRevenueAmt
PY Investment Income	$22,775	PYInvestmentIncomeAmt
CY Investment Income	$45,686	CYInvestmentIncomeAmt
PY Other Revenue	$668,294	PYOtherRevenueAmt
CY Other Revenue	$200,228	CYOtherRevenueAmt
PY Total Revenue	$5,830,012	PYTotalRevenueAmt
CY Total Revenue	$5,814,107	CYTotalRevenueAmt
PY Grants And Similar Paid	$84,621	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$168,725	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,929,637	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,295,530	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$91,843	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,533,718	PYOtherExpensesAmt
CY Other Expenses	$1,464,124	CYOtherExpensesAmt
PY Total Expenses	$5,547,976	PYTotalExpensesAmt
CY Total Expenses	$5,928,379	CYTotalExpensesAmt
PY Revenues Less Expenses	$282,036	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$114,272	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,917,849	TotalAssetsBOYAmt
Total Assets EOY	$4,721,036	TotalAssetsEOYAmt
Total Liabilities BOY	$3,919,730	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,030,835	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$998,119	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$690,201	NetAssetsOrFundBalancesEOYAmt
Mission	MOTHER OF DIVINE GRACE PROVIDES DISTANCE LEARNING TO PRE-K THROUGH 12TH GRADE STUDENTS, FORMING YOUNG PEOPLE IN THE LIGHT OF THE CATHOLIC AND CLASSICAL TRADITION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,758,463	ExpenseAmt
Grant	$168,725	GrantAmt
Revenue	$5,435,782	RevenueAmt
Desc	MOTHER OF DIVINE GRACE PROVIDES QUALITY PRE-K - 12TH GRADE DISTANCE EDUCATION. OUR PROGRAM ALLOWS FOR VARIOUS LEVELS OF CUSTOMIZABILITY TO ALLOW US TO MEET THE UNIQUE NEEDS OF EACH INDIVIDUAL CHILD. MOTHER OF DIVINE GRACE NOW HAS MORE THAN 6,300 STUDENTS AND OUR ALUMNI HAVE FOUND SUCCESS IN A WIDE RANGE OF NOBLE PROFESSIONS.	Desc
Total Program Service Expenses	$2,758,463	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	0	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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	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	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	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	0	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	109	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	147	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	0	QuidProQuoContributionsInd
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	Yes (1)	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERNARD MICHAEL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8056465818	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 BRYANT CIRCLE SUITE C	AddressLine1Txt
City	OJAI	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93023	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
LAURA BERQUIST
CEO/CHAIRMAN	60.00	Yes (X)	Yes (X)	$132,631	$0	$5,031
PAUL LAZENBY
PRESIDENT	60.00	Yes (X)	Yes (X)	$147,500	$0	$13,962
FR THOMAS DOME
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
BETH SCHUBERG
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PATER EDMUND WALDSTEIN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
FR SEBASTIAN WALSHE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PETER DELUCA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JUSTIN ALVAREZ
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARK MASTEROIENI
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARILYN MCALISTER
SCHOOL SECRETARY	20.00		Yes (X)	$11,481	$0	$0
BERNARD MICHAEL
FIN MNGR/TREASURER	50.00		Yes (X)	$51,629	$0	$5,002
MICHAELA BERQUIST
PRINCIPAL	50.00		Yes (X)	$104,875	$0	$4,637
JOHN BERQUIST
CHIEF TECHNOLOGY OFFICER	60.00			$116,515	$0	$19,065	Yes (X)
MARGARET A HAYDEN
TEACHER	50.00			$108,500	$0	$21,351	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$673,131	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$69,048	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$325,562	AllOtherContributionsAmt
Noncash Contributions	$4,277	NoncashContributionsAmt
Total Contributions	$325,562	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SCHOOL RELATED INCOME	Desc
Business	611710	BusinessCd
Total Revenue Column	$5,242,631	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,242,631	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,242,631	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,686	TotalRevenueColumnAmt
Exclusion	$45,686	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,243,427	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,050,276	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$193,151	TotalRevenueColumnAmt
Related Or Exempt Func Income	$193,151	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,077	TotalRevenueColumnAmt
Exclusion	$7,077	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,077	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,814,107	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,435,782	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$52,763	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$146,492	TotalAmt
Program Services	$146,492	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$22,233	TotalAmt
Program Services	$22,233	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$594,231	TotalAmt
Program Services	$113,835	ProgramServicesAmt
Management And General	$437,936	ManagementAndGeneralAmt
Fundraising	$42,460	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$212,808	TotalAmt
Program Services	$96,206	ProgramServicesAmt
Management And General	$116,602	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,759,942	TotalAmt
Program Services	$1,175,730	ProgramServicesAmt
Management And General	$1,552,861	ManagementAndGeneralAmt
Fundraising	$31,351	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$435,490	TotalAmt
Program Services	$175,221	ProgramServicesAmt
Management And General	$255,302	ManagementAndGeneralAmt
Fundraising	$4,967	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$293,059	TotalAmt
Program Services	$114,293	ProgramServicesAmt
Management And General	$172,905	ManagementAndGeneralAmt
Fundraising	$5,861	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$21,706	TotalAmt
Management And General	$21,706	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,978	TotalAmt
Management And General	$11,978	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$9,114	TotalAmt
Management And General	$9,114	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$801,966	TotalAmt
Program Services	$801,716	ProgramServicesAmt
Management And General	$250	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,204	TotalAmt
Fundraising	$7,204	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$276,172	TotalAmt
Program Services	$37,159	ProgramServicesAmt
Management And General	$239,013	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$90,725	TotalAmt
Management And General	$90,725	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$56,335	TotalAmt
Management And General	$56,335	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,368	TotalAmt
Program Services	$15,368	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,170	TotalAmt
Program Services	$5,170	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$52,393	TotalAmt
Management And General	$52,393	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$22,097	TotalAmt
Management And General	$22,097	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$38,856	TotalAmt
Management And General	$38,856	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
TESTING EXPENSES	$23,722	$23,722
EDUCATIONAL SUPPLIES	$18,488	$18,488
EXTRACURRICULAR EVENTS	$12,830	$12,830

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,928,379	TotalAmt
Program Services	$2,758,463	ProgramServicesAmt
Management And General	$3,078,073	ManagementAndGeneralAmt
Fundraising	$91,843	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$388,225	BOYAmt
EOY	$516,225	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,543,436	BOYAmt
EOY	$1,476,931	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,006	BOYAmt
EOY	$8,586	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$496,798	BOYAmt
EOY	$467,375	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$24,224	BOYAmt
EOY	$1,504	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,534,892	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$288,261	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,268,728	BOYAmt
EOY	$1,246,631	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,195,432	BOYAmt
EOY	$1,003,784	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,917,849	BOYAmt
EOY	$4,721,036	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$63,147	BOYAmt
EOY	$36,540	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,932,195	BOYAmt
EOY	$3,090,198	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$919,532	BOYAmt
EOY	$901,134	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,856	BOYAmt
EOY	$2,963	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,919,730	BOYAmt
EOY	$4,030,835	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	$998,119	BOYAmt
EOY	$690,201	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$998,119	BOYAmt
EOY	$690,201	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,917,849	BOYAmt
EOY	$4,721,036	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$114,272	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$193,646	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$131,962	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$553,401	CurrentTaxYearMinus1YearAmt
Current Tax Year	$325,562	CurrentTaxYearAmt
Total	$1,010,925	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,902,227	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,687,401	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,242,928	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,435,782	CurrentTaxYearAmt
Total	$17,268,338	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,902,227	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,819,363	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,796,329	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,761,344	CurrentTaxYearAmt
Total	$18,279,263	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$60,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$176,521	CurrentTaxYearMinus1YearAmt
Current Tax Year	$217,642	CurrentTaxYearAmt
Total	$454,163	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$60,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$176,521	CurrentTaxYearMinus1YearAmt
Current Tax Year	$217,642	CurrentTaxYearAmt
Total	$454,163	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$17,825,100	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$12,817	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,261	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,134	CurrentTaxYearMinus1YearAmt
Current Tax Year	$45,686	CurrentTaxYearAmt
Total	$142,898	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$12,817	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,261	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,134	CurrentTaxYearMinus1YearAmt
Current Tax Year	$45,686	CurrentTaxYearAmt
Total	$142,898	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$3,800	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$10,908	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,077	CurrentTaxYearAmt
Total	$21,785	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,918,844	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,869,624	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,841,371	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,814,107	CurrentTaxYearAmt
Total	$18,443,946	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	PART III, SHORT YEAR EXPLANATION:	FormAndLineReferenceDesc
Explanation	MODG WAS FIRST ORGANIZED AS A C-CORPORATION AND RETURNS WERE FILED FROM 2007-2018 AS A C-CORP WITH A CALENDAR YEAR END. MODG APPLIED FOR 501(C)(3) EXEMPT STATUS, WHICH WAS APPROVED IN NOVEMBER OF 2019. THE ORGANIZATION ALSO CHANGED ITS ACCOUNTING PERIOD FROM A CALENDAR YEAR TO A 6/30 FISCAL YEAR END. THE FIRST FORM 990 WAS FILED FOR THE FYE 6/30/19. THE RETURN WAS A SHORT YEAR RETURN FOR THE PERIOD 1/1/19-6/30/19	ExplanationTxt

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	$670,191	OtherCostOrOtherBasisAmt
Book Value	$670,191	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$670,192	OtherCostOrOtherBasisAmt
Depreciation	$105,259	DepreciationAmt
Book Value	$564,933	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$194,509	OtherCostOrOtherBasisAmt
Depreciation	$183,002	DepreciationAmt
Book Value	$11,507	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,246,631	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CAM EXPENSE LIABILITY	Desc
Amt	$2,963	Amt

Field	Value	IRS element (for citing)
Total Liability	$2,963	TotalLiabilityAmt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd
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	$0	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$0	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
TUITION ASSISTANCE FOR STUDENTS ATTENDING MOTHER OF DIVINE GRACE	EUROPE	15	$18,074	TUITION REDUCTION
TUITION ASSISTANCE FOR STUDENTS ATTENDING MOTHER OF DIVINE GRACE	CENTRAL AMERICA AND THE CARIBBEAN	3	$3,559	TUITION REDUCTION
TUITION ASSISTANCE FOR STUDENTS ATTENDING MOTHER OF DIVINE GRACE	AFRICA	1	$600	TUITION REDUCTION

Field	Value	IRS element (for citing)
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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 2:	TUITION ASSISTANCE AND SCHOLARSHIPS ARE AWARDED IN THE FORM OF A REDUCTION IN TUITION PAYMENTS DUE. THERE ARE NO CASH AWARDS GIVEN TO STUDENTS AND THEREFORE NO MONITORING IS REQUIRED.
PART III ACCOUNTING METHOD:

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	TUITION ASSISTANCE FOR STUDENTS ATTENDING MOTHER OF DIVINE GRACE	GrantTypeTxt
Recipient	128	RecipientCnt
Cash Grant	$146,492	CashGrantAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Independent Consultant	Yes (X)	IndependentConsultantInd
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	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	PAUL LAZENBY	PersonNm
Title	PRESIDENT	TitleTxt
Base Compensation Filing Org	$147,500	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$13,962	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$161,462	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	CEO/CHAIRMAN, LAURA BERQUIST, IS THE MOTHER IN LAW OF PRINCIPAL MICHAELA BERQUIST. LAURA BERQUIST IS THE MOTHER IN LAW OF MARK MASTEROENI.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11A EXPLANATION - THE ORGANIZATION EMAILS OUT THE FORM 990 TO THE FULL BOARD FOR REVIEW. IF NO OBJECTIONS THE RETURN IS APPROVED AND FILED.
FORM 990, PART VI, SECTION B, LINE 12C	IF A BOARD MEMBER IS AWARE OF A CONFLICT OF INTEREST THEY NOTIFY THE OTHER MEMBERS OF THE BOARD AND REMOVE THEMSELVES FROM ANY DISCUSSION AND VOTE.
FORM 990, PART VI, SECTION B, LINE 15	A SALARY SURVEY WAS COMPLETED BY A THIRD PARTY AND THE FINAL REPORT PRESENTED TO THE NONCOMPENSATED BOARD MEMBERS FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
FORM 990, PART IX, LINE 11G	ASSESSMENTS: PROGRAM SERVICE EXPENSES 71,805. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,805. CONSULTING: PROGRAM SERVICE EXPENSES 648,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 648,660. MENTORING: PROGRAM SERVICE EXPENSES 59,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,350. TEACHER FEES: PROGRAM SERVICE EXPENSES 21,901. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,901. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250.
CA FLOOD DISASTER CA 2023-02 FEMA #3591	THE ORGANIZATION IS LOCATED IN VENTURA COUNTY, CALIFORNIA WHICH HAS A ZIP CODE OF 93023. THEREFORE, THE ORGANIZATION HAS BEEN GRANTED AUTOMATIC FILING RELIEF UNTIL OCTOBER 16, 2023 FROM THE ORIGINAL EXTENDED DUE DATE OF MAY 15, 2023.