PRESIDIO KNOLLS SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PRESIDIO KNOLLS SCHOOL INC (EIN 20-5758127)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-12
- IRS object ID
- 202541329349300129
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-12T09:01:25-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 881478669 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 MONTGOMERY STREET SUITE 1700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205758127 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESIDIO KNOLLS SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 4152020770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GILLIAN WILSON | PersonNm |
| Person Title | CFOO | PersonTitleTxt |
| Phone | 4152020770 | PhoneNum |
| Signature | 2025-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROGER BULOSAN | PreparerPersonNm |
| PTIN | P00221282 | PTIN |
| Phone | 4154326200 | PhoneNum |
| Preparation | 2025-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS LIVACCARI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,477,430 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PRESIDIOKNOLLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 147 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,245,120 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,076,143 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,107,542 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,115,493 | CYProgramServiceRevenueAmt |
| PY Investment Income | $656,241 | PYInvestmentIncomeAmt |
| CY Investment Income | $558,921 | CYInvestmentIncomeAmt |
| PY Other Revenue | $504,926 | PYOtherRevenueAmt |
| CY Other Revenue | $726,873 | CYOtherRevenueAmt |
| PY Total Revenue | $18,513,829 | PYTotalRevenueAmt |
| CY Total Revenue | $19,477,430 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $925,165 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,100,830 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,996,066 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,915,472 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $516,172 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,785,472 | PYOtherExpensesAmt |
| CY Other Expenses | $5,588,325 | CYOtherExpensesAmt |
| PY Total Expenses | $16,706,703 | PYTotalExpensesAmt |
| CY Total Expenses | $18,604,627 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,807,126 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $872,803 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $69,951,471 | TotalAssetsBOYAmt |
| Total Assets EOY | $70,636,642 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,189,886 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $39,002,254 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,761,585 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,634,388 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR MISSION IS TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE EDUCATION AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,568,468 | ExpenseAmt |
| Grant | $1,100,830 | GrantAmt |
| Revenue | $17,842,366 | RevenueAmt |
| Desc | PRESIDIO KNOLLS SCHOOOL (PKS) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL PREK-8 SCHOOL FOUNDED IN 2006 IN SAN FRANCISCO, CALIFORNIA, OFFERING A REGGIO EMILIA INSPIRED EDUCATIONAL APPROACH WITH MANDARIN IMMERSION PROGRAM. GRADES. THE SCHOOLS SERVES APPROXIMATELY 400 STUDENTS. | Desc |
| Total Program Service Expenses | $13,568,468 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 51 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AILEEN DE LEON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4152020770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| EMMA COCKS | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JED LAU | |||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARK ROCHE | |||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MIKHAL BOUGANIM | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROB TSAI | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROB ZIVNUSKA | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| THERESA JOHNSON | |||||||
| VICE CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ALEJANDRA RINCON | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY HANG | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WENDY WONG | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ALI NAZER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| EMILIA DAMJANOVIC | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMIE WONG | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JANETTE FONG | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KIRK LAND | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY MERCER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WILL CHU | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEVAN SOO | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER LIVACCARI | |||||||
| HEAD OF SCHOOL | 40.00 | $434,993 | $0 | $13,972 | Yes (X) | ||
| DAVID LESSING | |||||||
| COO TO JUNE 2023 | 40.00 | $166,253 | $0 | $7,889 | Yes (X) | ||
| LARRY ROADCAP | |||||||
| CFOO (FR JULY 2023) | 40.00 | $129,025 | $0 | $6,626 | Yes (X) | ||
| MICHAEL LEVY | |||||||
| HEAD OF MIDDLE SCHOOL | 40.00 | $195,517 | $0 | $10,339 | Yes (X) | ||
| SIMONA CHONGO | |||||||
| HEAD OF PRESCHOOL | 40.00 | $148,918 | $0 | $9,859 | Yes (X) | ||
| LORRAINE CHAO | |||||||
| HEAD OF ELEMENTARY | 40.00 | $178,903 | $0 | $10,664 | Yes (X) | ||
| GILLIAN WILSON | |||||||
| DIRECTOR OF OPERATIONS & HR | 40.00 | $163,294 | $0 | $1,775 | Yes (X) | ||
| AILEEN DE LEON | |||||||
| DIRECTOR OF FINANCE | 40.00 | $138,954 | $0 | $9,851 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,555,857 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $70,975 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MOONSHOT LAB | |||||
| 3625 LOUIS ROAD | PALO ALTO | CA | 94303 | AUXILIARY - ENRICHMENT AND CAMP | $161,631 |
| INTELLIGENT TECHNICAL SOLUTIONS | |||||
| 3330 W DESERT INN ROAD | LAS VEGAS | NV | 89102 | IT SERVICES | $133,899 |
| TRUEBECK CONSTRUCTION | |||||
| 2855 CAMPUS DRIVE 100 | SAN MATEO | CA | 94403 | BUILDING RENOVATION | $115,401 |
| DR KEISHA SIRIBOE | |||||
| 8 E HENRIETTA STREET | BALTIMORE | MD | 21230 | CONSULTING SERVICES | $102,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $98,620 | FundraisingAmt |
| All Other Contributions | $977,523 | AllOtherContributionsAmt |
| Noncash Contributions | $77,772 | NoncashContributionsAmt |
| Total Contributions | $1,076,143 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $17,115,493 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,115,493 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,115,493 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $558,921 | TotalRevenueColumnAmt |
| Exclusion | $558,921 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $98,620 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PRESCHOOL FOR ALL FUNDING | 611600 | $388,314 | $388,314 |
| RECOVERY OF CREDIT LOSS | 611600 | $303,439 | $303,439 |
| OTHER INCOME - DEBT RECOVERY | 611600 | $19,759 | $19,759 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,361 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,361 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $726,873 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,477,430 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,842,366 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $558,921 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,100,830 | TotalAmt |
| Program Services | $1,100,830 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $785,490 | TotalAmt |
| Program Services | $279,717 | ProgramServicesAmt |
| Management And General | $348,969 | ManagementAndGeneralAmt |
| Fundraising | $156,804 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,279,337 | TotalAmt |
| Program Services | $7,328,504 | ProgramServicesAmt |
| Management And General | $1,804,825 | ManagementAndGeneralAmt |
| Fundraising | $146,008 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,410 | TotalAmt |
| Program Services | $130,635 | ProgramServicesAmt |
| Management And General | $32,172 | ManagementAndGeneralAmt |
| Fundraising | $2,603 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,041,371 | TotalAmt |
| Program Services | $822,439 | ProgramServicesAmt |
| Management And General | $202,546 | ManagementAndGeneralAmt |
| Fundraising | $16,386 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $643,864 | TotalAmt |
| Program Services | $505,739 | ProgramServicesAmt |
| Management And General | $128,592 | ManagementAndGeneralAmt |
| Fundraising | $9,533 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,942 | TotalAmt |
| Management And General | $67,942 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,914 | TotalAmt |
| Management And General | $93,914 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,987 | TotalAmt |
| Program Services | $106,325 | ProgramServicesAmt |
| Management And General | $434,125 | ManagementAndGeneralAmt |
| Fundraising | $1,537 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,561 | TotalAmt |
| Program Services | $10,190 | ProgramServicesAmt |
| Management And General | $27,887 | ManagementAndGeneralAmt |
| Fundraising | $86,484 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,508 | TotalAmt |
| Program Services | $20,371 | ProgramServicesAmt |
| Management And General | $154,444 | ManagementAndGeneralAmt |
| Fundraising | $3,693 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,072 | TotalAmt |
| Management And General | $256,072 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $521,493 | TotalAmt |
| Program Services | $393,206 | ProgramServicesAmt |
| Management And General | $113,164 | ManagementAndGeneralAmt |
| Fundraising | $15,123 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,102 | TotalAmt |
| Program Services | $81,596 | ProgramServicesAmt |
| Management And General | $74,460 | ManagementAndGeneralAmt |
| Fundraising | $2,046 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $839,073 | TotalAmt |
| Program Services | $632,661 | ProgramServicesAmt |
| Management And General | $182,079 | ManagementAndGeneralAmt |
| Fundraising | $24,333 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,467,617 | TotalAmt |
| Program Services | $1,106,583 | ProgramServicesAmt |
| Management And General | $318,473 | ManagementAndGeneralAmt |
| Fundraising | $42,561 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,500 | TotalAmt |
| Management And General | $114,500 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATIONAL SUPPLIES | $1,072,829 | $1,032,527 | $39,702 | $600 |
| DUES AND SUBSCRIPTIONS | $105,113 | $10,584 | $92,346 | $2,183 |
| OTHER EXPENSES | $46,614 | $6,561 | $33,775 | $6,278 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,604,627 | TotalAmt |
| Program Services | $13,568,468 | ProgramServicesAmt |
| Management And General | $4,519,987 | ManagementAndGeneralAmt |
| Fundraising | $516,172 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,609,820 | BOYAmt |
| EOY | $14,118,823 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,063,149 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,995 | BOYAmt |
| EOY | $4,995 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,182,556 | BOYAmt |
| EOY | $6,876,223 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,317 | BOYAmt |
| EOY | $67,819 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,702 | BOYAmt |
| EOY | $128,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $58,379,593 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,939,097 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,901,932 | BOYAmt |
| EOY | $49,440,496 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,951,471 | BOYAmt |
| EOY | $70,636,642 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,569,862 | BOYAmt |
| EOY | $1,776,077 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,905,362 | BOYAmt |
| EOY | $11,501,843 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,714,662 | BOYAmt |
| EOY | $25,724,334 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,189,886 | BOYAmt |
| EOY | $39,002,254 | 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 | $30,751,590 | BOYAmt |
| EOY | $31,629,393 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,995 | BOYAmt |
| EOY | $4,995 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,761,585 | BOYAmt |
| EOY | $31,634,388 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,951,471 | BOYAmt |
| EOY | $70,636,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $872,803 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 | $15,503,707 | OtherCostOrOtherBasisAmt |
| Book Value | $15,503,707 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,163,479 | OtherCostOrOtherBasisAmt |
| Depreciation | $861,170 | DepreciationAmt |
| Book Value | $2,302,309 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,233,973 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,660,962 | DepreciationAmt |
| Book Value | $31,573,011 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $476,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $415,347 | DepreciationAmt |
| Book Value | $61,469 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,618 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,618 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $49,440,496 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,356,841 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,356,841 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,120,589 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,120,589 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,477,430 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,484,038 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$19,759 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$19,759 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,503,797 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,100,830 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,100,830 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,604,627 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS NETTED AGAINT TUITION ON AUDITED STATEMENTS 1,100,830. BAD DEBT RECOVERY (NEGATIVE EXPENSE ON AUDITED STATEMENTS) 19,759. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BAD DEBT RECOVERY (NEGATIVE EXPENSE ON AUDITED STATEMENTS) -19,759. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS NETTED AGAINT TUITION ON AUDITED STATEMENTS 1,100,830. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | NON-DISCRIMINATORY POLICY IS INLCUDED IN THE WELCOME PAGE UNDER ADMISSION SECTION IN SCHOOL WEBSITE. HTTPS://WWW.PRESIDIOKNOLLS.ORG/ADMISSIONS-WELCOME. |
| SCHEDULE E, PART I, LINE 6 | PRESIDIO KNOLLS SCHOOL QUALIFIES FOR PRESCHOOL FOR ALL / HEADSTART / FIRST FIVE FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM AND SOME OF 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO TO QUALIFY. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPRING GALA | Event1Nm |
| Gross Receipts Event1 | $98,620 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $98,620 | CharitableContriEvent1Amt |
| Gross Receipts Total | $98,620 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $98,620 | CharitableContributionsTotAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE / FINANCIAL AID AWARDS | 31 | $806,170 | FMV | REDUCTION IN TUITION BILLING. |
| PRESCHOOL FOR ALL PROGRAM, TUITION CREDITS | 54 | $272,160 | FMV | REDUCTION IN TUITION BILLING. |
| PRESCHOOL FOR ALL PROGRAM, ANNUAL TUITION CREDITS | 90 | $22,500 | FMV | REDUCTION IN TUITION BILLING. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TUITION ASSISTANCE: THE SCHOOL USES A THIRD PARTY PROVIDER TO MONITOR WHO SHOULD RECEIVE ASSISTANCE. THE AWARD IS APPLIED TO EACH RECEIPIENT'S TUITION BALANCE. TUITION REMISSION: TUITION REMISSION IS OFFERED TO EMPLOYEES AND APPLIED TO EACH RECEIPIENT'S TUITION BALANCE. TUITION CREDITS: THE SCHOOL RECEIVES PRESCHOOL FOR ALL FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM, AND SOME 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE, FOR FAMILIES RESIDENT IN SAN FRANCISCO. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER LIVACCARI | ||||||||||||||
| HEAD OF SCHOOL | $434,993 | $0 | $0 | $0 | $0 | $0 | $3,300 | $0 | $10,672 | $0 | $448,965 | $0 | $0 | $0 |
| MICHAEL LEVY | ||||||||||||||
| HEAD OF MIDDLE SCHOOL | $195,517 | $0 | $0 | $0 | $0 | $0 | $1,955 | $0 | $8,384 | $0 | $205,856 | $0 | $0 | $0 |
| LORRAINE CHAO | ||||||||||||||
| HEAD OF ELEMENTARY | $178,903 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,664 | $0 | $189,567 | $0 | $0 | $0 |
| DAVID LESSING | ||||||||||||||
| COO TO JUNE 2023 | $166,253 | $0 | $0 | $0 | $0 | $0 | $1,663 | $0 | $6,226 | $0 | $174,142 | $0 | $0 | $0 |
| GILLIAN WILSON | ||||||||||||||
| DIRECTOR OF OPERATIONS & HR | $163,294 | $0 | $0 | $0 | $0 | $0 | $1,633 | $0 | $142 | $0 | $165,069 | $0 | $0 | $0 |
| SIMONA CHONGO | ||||||||||||||
| HEAD OF PRESCHOOL | $148,918 | $0 | $0 | $0 | $0 | $0 | $1,489 | $0 | $8,370 | $0 | $158,777 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| Bond Issued | 2022-12-01 | BondIssuedDt |
| Issue Price | $33,000,000 | IssuePriceAmt |
| Purpose | TO REFINANCE PURCHASE PRICE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $27,500,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $277,275 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $13,636,271 | CapitalExpendituresAmt |
| Other Spent Proceeds | $17,086,455 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPASS BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER LIVACCARI | PersonNm |
| Relationship With Org | HEAD OF SCHOOL | RelationshipWithOrgTxt |
| Loan Purpose | PERSONAL LOAN | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $100,000 | OriginalPrincipalAmt |
| Balance Due | $67,819 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $67,819 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEJANDRA RINCON | PersonNm |
| Relationship With Org | TRUSTEE | RelationshipWithOrgTxt |
| Cash Grant | $20,000 | CashGrantAmt |
| Type Of Assistance | TUITION ASSISTANCE | TypeOfAssistanceTxt |
| Assistance Purpose | DISCOUNTED TUITION | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $87,076 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD EXECUTIVE COMMITTEE, BOARD FINANCE COMMITTEE AND BOARD FUNDRAISING/DEVELOPMENT COMMITTEE REVIEW THE TAX RETURN PRIOR TO FILING. THE BOARD FINANCE COMMITTEE APPROVES THE FINAL TAX RETURN PRIOR TO FILING. AFTER FILING, THE PUBLIC DISCLOSURE COPY IS SHARED WITH ALL COMMITTEE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST COVERS BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES WHO ARE REQUIRED TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS. DISCLOSURES ARE COLLECTED AND REVIEWED BY THE CORPORATE SECRETARY AND CONTROLLER. POTENTIAL CONFLICT WILL BE REPORTED TO THE COO AND THE EXECUTIVE COMMITTEE WILL DECIDE IF ANY ADDITIONAL ACTION IS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | EXECUTIVE SALARY IS DETERMINED BASED ON A COMPARABILITY STUDY AND VOTED ON BY THE BOARD. OTHER OFFICERS SALARIES ARE DETERMINED BASED ON ANNUAL BUDGET AND VOTED ON BY THE BOARD. A COMPARATIVE STUDY IS PERFORMED AND DATA FROM THE CAL-ISBOA SALARY SURVEY ARE USED TO DETERMINE THE SALARIES FOR THE BUDGET. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST |
| FORM 990, PART XII, LINE 2C | THERE WAS NO CHANGE TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |