2021-05-11T18:07:41-07:00 2020-06-30 201939256 HAYASHI WAYLAND Accounting & Consulting 26515 Carmel Rancho Blvd STE 100 Carmel CA 93923 990 2019-07-01 800495216 BIG SUR CHARTER SCHOOL BIGS 8313244573 304 FOAM STREET MONTEREY CA 93940 CHAD BOLLMAN Board Chairman 2021-05-11 true Robert Lee CPA P01000223 8316245333 2019 2022-09-23 18:48:47Z AIMEE ALLING 304 FOAM STREET MONTEREY CA 93940 896980 false X WWW.BIGSURCHARTERSCHOOL.ORG X 2012 CA THE SCHOOL DESIGNS AND IMPLEMENTS ACADEMICALLY CHALLENGING PROGRAMS TAILORED TO STUDENTS' INDIVIDUAL LEARNING NEEDS. ENGAGING FAMILIES AND COMMUNITY ORGANIZATIONS AS PARTNERS IN LEARNING, THE SCHOOL PROMOTES CREATIVITY, UNDERSTANDING AND ACTION IN THE ARTS AND ENVIRONMENT. 4 4 13 25 0 994029 888757 0 4284 4007 5645 3626 1003958 896390 0 0 695948 639253 0 0 355772 226554 1051720 865807 -47762 30583 252623 296823 54610 68227 198013 228596 THE SCHOOL DESIGNS AND IMPLEMENTS ACADEMICALLY CHALLENGING PROGRAMS TAILORED TO STUDENTS' INDIVIDUAL LEARNING NEEDS. ENGAGING FAMILIES AND COMMUNITY ORGANIZATIONS AS PARTNERS IN LEARNING, THE SCHOOL PROMOTES CREATIVITY, UNDERSTANDING AND ACTION IN THE ARTS AND ENVIRONMENT. false false 660829 BIG SUR CHARTER SCHOOL (BSCS) PROVIDES K-12 PUBLIC EDUCATION THAT PROMOTES CIVIC ENGAGEMENT AND SELF-DIRECTED LEARNING. TEACHERS, STUDENTS AND FAMILIES COLLABORATE TO PROVIDE A PERSONALIZED LEARNING ENVIRONMENT THAT RECOGNIZES EACH CHILD'S UNIQUE INTERESTS, ABILITIES AND WAYS OF LEARNING, WHILE PROMOTING ACTIVE PARTICIPATION IN THE LOCAL AND GLOBAL COMMUNITY. THE SCHOOL'S EDUCATION PROGRAMS MAY INCLUDE SMALL GROUP INSTRUCTION, STANDARDS-BASED PERSONALIZED LEARNING PLANS, COMMUNITY-BASED LEARNING PROGRAMS, DISTANCE LEARNING, INDIVIDUALIZED TUTORING, COMPUTER ASSISTED INSTRUCTION AND INDEPENDENT STUDY. ALL STUDENTS ARE PROVIDED A STANDARDS-BASED CURRICULUM IN CORE SUBJECTS AND HAVE ACCESS TO A RESOURCE LIBRARY. BSCS STRIVES TO ENABLE STUDENTS TO BECOME SELF-MOTIVATED, COMPETENT AND LIFELONG LEARNERS. THESE EDUCATIONAL APPROACHES REFLECT BSCS'S CONCEPT OF WHAT IT MEANS TO BE AN EDUCATED PERSON IN THE 21ST CENTURY. 660829 true false false false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 16 0 false 13 true false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false true true true true true false true false false X X AIMEE ALLING 8313244573 47540 CALIFORNIA 1 BIG SUR CA 93920 AIMEE ALLING Executive Dir. 50.00 0.00 X 110447 0 32323 CHAD BOLLMAN President 3.00 0.00 X X 0 0 0 REBECCA MILLER Secretary 2.00 0.00 X X 0 0 0 JENNIFER ROSS BOARD MEMBER 2.00 0.00 X 0 0 0 110447 32323 1 false false false 0 888757 888757 0 4007 4007 0 0 0 0 4216 590 3626 3626 0 0 0 896390 7633 0 0 0 0 134818 134818 0 346427 266307 80120 0 158008 125693 32315 0 0 0 0 0 0 0 58391 29959 28432 0 0 0 0 120386 67039 53347 0 0 0 0 0 0 0 BOOKS AND REFERENCE MATERIALS 39199 29722 9477 BIG SUR UNIFIED ADMIN FEES 8578 7291 1287 0 865807 660829 204978 0 182894 161062 0 0 63729 129761 0 0 0 0 0 0 0 0 0 0 6000 6000 252623 296823 54610 68227 54610 68227 X 72081 134372 125932 94224 198013 228596 252623 296823 30583 X false true X true false X X 896980 590 590 896390 896390 866397 590 590 865807 865807 Part X : FIN48 Footnote EFFECTIVE JULY 1, 2012, BSCS IMPLEMENTED THE NEW ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2020, BSCS HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSES $590 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $590 true true true true false true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE ORGANIZATION IS A PUBLIC SCHOOL AND FOLLOWS ALL NONDISCRIMINATORY PRACTICES REQUIRED BY LAW. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained THE ORGANIZATION IS A PUBLIC SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY, THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED. Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF MONTEREY, CALIFORNIA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL. Form 990, Part VI, Line 11b: Form 990 Review Process A COPY OF THE FORM 990 IS REVIEWED AT THE REGULAR SCHOOL BOARD PUBLIC MEETING PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE BOARD STRIVES TO REGULARY MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL ISSUES ARE DISCUSSED AT REGULAR SCHOOL BOARD MEETINGS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD REVIEWS OTHER DISTRICTS IN THE AREA AND ADOPTS A SALARY SCHEDULE BASED ON THE MCOE SCHEDULE. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection ALL ORGANIZATIONAL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE MAIN OFFICE. ANNUAL AND INTERIM BUDGET DOCUMENTS ARE MADE AVAILABLE, AS PER THE REQUIRED TIME ALLOCATION, PRIOR TO THE AUTHORIZED BOARD MEETING AND THEN REVIEWED AND APPROVED IN OPEN PUBLIC MEETINGS. AGENDAS ARE POSTED ON THE SCHOOL WEBSITE AND AT THE SCHOOL SITE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. BIG SUR UNIFIED SCHOOL DISTRICT 69325 HIGHWAY ONE BIG SUR CA 93920 770320713 1% OVERSIGHT AND ADMINISTRATIVE FEE CA 501(C)(3) SCHOOL DISTRICT NA false false false false false false false false false false false false false false false false false false false false