BLUEPRINT: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BLUEPRINT (EIN 20-0696786)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202303189349314860
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T15:57:14-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 EAST ROUTE 66 | AddressLine1Txt |
| City | GLENDORA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91740 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | 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 | JOHN SUN | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 2135424700 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOHN | PersonFirstNm |
| Person Last | SUN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TINA HENTON | PreparerPersonNm |
| PTIN | P00630282 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
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 | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $38,886,785 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | 21 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,409,700 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,950,191 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,287,778 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,789,312 | CYProgramServiceRevenueAmt |
| PY Investment Income | $329,789 | PYInvestmentIncomeAmt |
| CY Investment Income | $396,198 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,946 | PYOtherRevenueAmt |
| CY Other Revenue | $9,608 | CYOtherRevenueAmt |
| PY Total Revenue | $7,029,213 | PYTotalRevenueAmt |
| CY Total Revenue | $12,145,309 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $206,711 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,682,394 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,839,936 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $215,417 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,266,210 | PYOtherExpensesAmt |
| CY Other Expenses | $2,083,141 | CYOtherExpensesAmt |
| PY Total Expenses | $6,155,315 | PYTotalExpensesAmt |
| CY Total Expenses | $5,923,077 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $873,898 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,222,232 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $90,744,360 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,865,780 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,533,540 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,320,910 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,210,820 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,544,870 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,766,139 | ExpenseAmt |
| Revenue | $2,624,040 | 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 TOTOAL 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 | $4,766,139 | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 | 0 | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 21 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APRIL CANG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2135424706 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WILSHIRE BLVD STE 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN SUN | ||||||||
| CEO | 35.00 | 5.00 | Yes (X) | Yes (X) | $312,505 | $0 | $33,380 | |
| PAUL HABIBI | ||||||||
| SECRETARY | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DELPHINE SHERMAN | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REGGIE GILYARD | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC JOHNSON | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC SUSSMAN | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ELI KENNEDY | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALEX BUSCH | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAHLMUS EATMAN | ||||||||
| COO | 38.00 | 2.00 | Yes (X) | $206,492 | $0 | $29,298 | ||
| SCARLET SY | ||||||||
| CFO | 27.00 | 13.00 | Yes (X) | $198,606 | $0 | $21,528 | ||
| JAMES HEUGAS | ||||||||
| EXECUTIVE DIRECTOR WASHING | 5.00 | 35.00 | $201,742 | $0 | $28,802 | Yes (X) | ||
| JENNIFER AFDAHL-RICE | ||||||||
| EXECUTIVE DIRECTOR BAY ARE | 40.00 | 0.00 | $182,489 | $0 | $30,684 | Yes (X) | ||
| HOPE FANG | ||||||||
| SENIOR PROJECT MANAGER | 40.00 | 0.00 | $176,065 | $0 | $26,886 | Yes (X) | ||
| MERA BAKER | ||||||||
| GENERAL COUNSEL | 40.00 | 0.00 | $183,080 | $0 | $14,452 | Yes (X) | ||
| JOE WILSON | ||||||||
| SENIOR PROJECT MANAGER | 40.00 | 0.00 | $159,457 | $0 | $27,479 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,620,436 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $212,509 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RAFAEL FRANCO & ASSOCIATES INC | |||||
| 12345 VENTURA BLVD SUITE H | STUDIO CITY | CA | 90067 | ARCHITECTETURE | $290,307 |
| AKIL MANLEY | |||||
| 3232 PADUA AVE | CLAREMONT | CA | 91711 | CONSULTING | $169,698 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $3,751,274 | RelatedOrganizationsAmt |
| All Other Contributions | $5,198,917 | AllOtherContributionsAmt |
| Total Contributions | $8,950,191 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MANAGEMENT & CONSULTING FEES | 541610 | $1,508,923 | $1,508,923 |
| RENTAL & MGMT INCOME | 532000 | $1,135,145 | $1,135,145 |
| INV. GAIN-NOTES RECEIVABLE | 900001 | $145,244 | $145,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,789,312 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $575,654 | TotalRevenueColumnAmt |
| Exclusion | $575,654 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $26,562,020 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $26,741,476 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$179,456 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$179,456 | TotalRevenueColumnAmt |
| Exclusion | -$179,456 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REFUNDS | 541900 | $7,772 | $7,772 |
| MISCELLANEOUS | 541900 | $1,836 | $1,836 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,608 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,145,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,798,920 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $396,198 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $801,809 | TotalAmt |
| Program Services | $601,357 | ProgramServicesAmt |
| Management And General | $160,362 | ManagementAndGeneralAmt |
| Fundraising | $40,090 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,460,577 | TotalAmt |
| Program Services | $1,845,433 | ProgramServicesAmt |
| Management And General | $492,115 | ManagementAndGeneralAmt |
| Fundraising | $123,029 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,962 | TotalAmt |
| Program Services | $65,971 | ProgramServicesAmt |
| Management And General | $17,592 | ManagementAndGeneralAmt |
| Fundraising | $4,399 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,080 | TotalAmt |
| Program Services | $204,060 | ProgramServicesAmt |
| Management And General | $54,416 | ManagementAndGeneralAmt |
| Fundraising | $13,604 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,508 | TotalAmt |
| Program Services | $163,131 | ProgramServicesAmt |
| Management And General | $43,502 | ManagementAndGeneralAmt |
| Fundraising | $10,875 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,890 | TotalAmt |
| Management And General | $5,890 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,989 | TotalAmt |
| Program Services | $34,492 | ProgramServicesAmt |
| Management And General | $9,198 | ManagementAndGeneralAmt |
| Fundraising | $2,299 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $404,917 | TotalAmt |
| Program Services | $352,291 | ProgramServicesAmt |
| Management And General | $50,146 | ManagementAndGeneralAmt |
| Fundraising | $2,480 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,700 | TotalAmt |
| Fundraising | $1,700 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,857 | TotalAmt |
| Program Services | $68,641 | ProgramServicesAmt |
| Management And General | $16,911 | ManagementAndGeneralAmt |
| Fundraising | $1,305 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,998 | TotalAmt |
| Program Services | $10,498 | ProgramServicesAmt |
| Management And General | $2,800 | ManagementAndGeneralAmt |
| Fundraising | $700 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,601 | TotalAmt |
| Program Services | $157,971 | ProgramServicesAmt |
| Management And General | $41,304 | ManagementAndGeneralAmt |
| Fundraising | $10,326 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,376 | TotalAmt |
| Program Services | $62,601 | ProgramServicesAmt |
| Management And General | $8,054 | ManagementAndGeneralAmt |
| Fundraising | $3,721 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,055 | TotalAmt |
| Program Services | $7,541 | ProgramServicesAmt |
| Management And General | $2,011 | ManagementAndGeneralAmt |
| Fundraising | $503 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,329 | TotalAmt |
| Program Services | $565,329 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $512,658 | TotalAmt |
| Program Services | $512,658 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,970 | TotalAmt |
| Program Services | $92,775 | ProgramServicesAmt |
| Management And General | $23,195 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STAFF MORALE | $11,960 | $11,960 | ||
| MISCELLANEOUS EXPENSES | $11,867 | $521 | $11,346 | |
| TRAINING & DEVELOPMENT | $7,091 | $568 | $6,381 | $142 |
| DUES & SUBSCRIPTIONS | $4,883 | $976 | $3,663 | $244 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,923,077 | TotalAmt |
| Program Services | $4,766,139 | ProgramServicesAmt |
| Management And General | $941,521 | ManagementAndGeneralAmt |
| Fundraising | $215,417 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,131,293 | BOYAmt |
| EOY | $12,986 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,893,406 | BOYAmt |
| EOY | $45,486,558 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,396 | BOYAmt |
| EOY | $189,719 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,839,826 | BOYAmt |
| EOY | $14,070,038 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,971 | BOYAmt |
| EOY | $66,292 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,829,357 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $77,744 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,259,352 | BOYAmt |
| EOY | $13,751,613 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,116 | BOYAmt |
| EOY | $288,574 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,744,360 | BOYAmt |
| EOY | $75,865,780 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,318 | BOYAmt |
| EOY | $336,486 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,833,941 | BOYAmt |
| EOY | $4,756,710 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,580,000 | BOYAmt |
| EOY | $27,580,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,726,281 | BOYAmt |
| EOY | $4,647,714 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,533,540 | BOYAmt |
| EOY | $37,320,910 | 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 | $32,210,820 | BOYAmt |
| EOY | $33,544,870 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,000,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,210,820 | BOYAmt |
| EOY | $38,544,870 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,744,360 | BOYAmt |
| EOY | $75,865,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $6,222,232 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $111,818 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,008,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,026,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,268,398 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,409,700 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,950,191 | CurrentTaxYearAmt |
| Total | $25,662,675 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,008,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,026,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,268,398 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,409,700 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,950,191 | CurrentTaxYearAmt |
| Total | $25,662,675 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,439,551 | SubstantialContributorsTotAmt |
| Public Support Total170 | $22,223,124 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302,132 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $587,608 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $353,568 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $329,789 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $575,654 | CurrentTaxYearAmt |
| Total | $2,148,751 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,649 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,162 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,946 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,608 | CurrentTaxYearAmt |
| Total | $211,017 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $28,022,443 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $17,970,778 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79300 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69760 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2018 AMOUNT: $ 151,649. 2019 AMOUNT: $ 16,162. 2020 AMOUNT: $ 31,652. 2021 AMOUNT: $ 1,946. 2022 AMOUNT: $ 9,608. | 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 | $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 |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,751,613 | OtherCostOrOtherBasisAmt |
| Book Value | $2,751,613 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,751,613 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| SECURITY DEPOSITS | $46,545 |
| PURCHASE OPTION DEPOSITS | $4,250,000 |
| LEASE LIABILITY | $351,169 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,647,714 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,505,853 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $111,818 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $111,818 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,394,035 | RevenueSubtotalAmt |
| Other Revenues Not Included | $3,751,274 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,751,274 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,145,309 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,923,077 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,923,077 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,923,077 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | 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 UNRELATED TO THE EXEMPT PURPOSES. PCSD FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REDISTRIBUTION OF CAPITAL 3,751,274. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN SUN | ||||||||||||||
| CEO | $267,505 | $0 | $45,000 | $0 | $0 | $0 | $12,088 | $0 | $21,292 | $0 | $345,885 | $0 | $0 | $0 |
| KAHLMUS EATMAN | ||||||||||||||
| COO | $192,976 | $0 | $13,516 | $0 | $0 | $0 | $7,963 | $0 | $21,335 | $0 | $235,790 | $0 | $0 | $0 |
| JAMES HEUGAS | ||||||||||||||
| EXECUTIVE DIRECTOR WASHING | $179,192 | $0 | $22,550 | $0 | $0 | $0 | $7,518 | $0 | $21,284 | $0 | $230,544 | $0 | $0 | $0 |
| SCARLET SY | ||||||||||||||
| CFO | $185,606 | $0 | $13,000 | $0 | $0 | $0 | $7,659 | $0 | $13,869 | $0 | $220,134 | $0 | $0 | $0 |
| JENNIFER AFDAHL-RICE | ||||||||||||||
| EXECUTIVE DIRECTOR BAY ARE | $173,794 | $0 | $8,695 | $0 | $0 | $0 | $7,032 | $0 | $23,652 | $0 | $213,173 | $0 | $0 | $0 |
| HOPE FANG | ||||||||||||||
| SENIOR PROJECT MANAGER | $158,153 | $0 | $17,912 | $0 | $0 | $0 | $6,799 | $0 | $20,087 | $0 | $202,951 | $0 | $0 | $0 |
| MERA BAKER | ||||||||||||||
| GENERAL COUNSEL | $174,357 | $0 | $8,723 | $0 | $0 | $0 | $7,055 | $0 | $7,397 | $0 | $197,532 | $0 | $0 | $0 |
| JOE WILSON | ||||||||||||||
| SENIOR PROJECT MANAGER | $151,860 | $0 | $7,597 | $0 | $0 | $0 | $6,144 | $0 | $21,335 | $0 | $186,936 | $0 | $0 | $0 |
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 15 | 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 1111 WEST MANCHESTER AVENUE LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $21,533 | $396,421 | PCSD |
| PCSD 2301 BEVERLY LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $58,710 | $7,795,831 | |
| PCSD 701 105TH AVENUE LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $709,857 | $0 | PCSD |
| PCSD PUT CALL LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 900806601 | PART VII | CA | $0 | $0 | PCSD |
| PCSD WEST 23RD STREET LLC | |||||||||
| 600 WILSHIRE BLVD SUITE 200 | LOS ANGELES | CA | 90017 | 200696786 | PART VII | CA | $74,160 | $6,525,188 | 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 | 0 |
| WASHINGTON CHARTER SCHOOL DEVELOPMENT INC | ||||||||||
| 107 SPRING STREET | SEATTLE | WA | 98104 | 471346473 | SUPPORT ORGANIZATION | DE | 501(C)(3) | LINE 12A, I | PCSD | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TEXAS CHARTER SCHOOL DEVELOPMENT | ||
| C | $2,214,070 | CASH VALUE |
| WASHINGTON CHARTER SCHOOL DEVELOPMENT | ||
| C | $1,642,204 | CASH VALUE |
| TEXAS CHARTER SCHOOL DEVELOPMENT | ||
| B | $105,000 | CASH VALUE |
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