VISTAMAR SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- VISTAMAR SCHOOL (EIN 14-1841085)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-04-02
- IRS object ID
- 202140929349300424
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule 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 | 2021-04-02T13:21:25-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | 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 | 301 NORTH LAKE AVENUE SUITE 900 | AddressLine1Txt |
| City | PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 141841085 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTAMAR SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIST | BusinessNameControlTxt |
| Phone | 3106437377 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 737 HAWAII STREET | AddressLine1Txt |
| City | EL SEGUNDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90245 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER BRIGHT | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 3106437377 | PhoneNum |
| Signature | 2021-03-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN LO | PreparerPersonNm |
| PTIN | P02141262 | PTIN |
| Phone | 6267933600 | PhoneNum |
| Preparation | 2021-03-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTOPHER BRIGHT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 737 HAWAII STREET | AddressLine1Txt |
| City | EL SEGUNDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90245 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $23,735,454 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VISTAMARSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ORGANIZATION IS AN INDEPENDENT COLLEGE PREPARATORY SCHOOL, LOCATED IN EL SEGUNDO, CALIFORNIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 103 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,979,879 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,267,446 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,505,469 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,744,709 | CYProgramServiceRevenueAmt |
| PY Investment Income | $191,571 | PYInvestmentIncomeAmt |
| CY Investment Income | $577,645 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,211 | PYOtherRevenueAmt |
| CY Other Revenue | $109,343 | CYOtherRevenueAmt |
| PY Total Revenue | $13,703,130 | PYTotalRevenueAmt |
| CY Total Revenue | $13,699,143 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,421,218 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,439,605 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,427,401 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,970,180 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $498,661 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,284,664 | PYOtherExpensesAmt |
| CY Other Expenses | $3,309,035 | CYOtherExpensesAmt |
| PY Total Expenses | $12,133,283 | PYTotalExpensesAmt |
| CY Total Expenses | $12,718,820 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,569,847 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $980,323 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,934,691 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,216,229 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,058,941 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,628,581 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,875,750 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,587,648 | NetAssetsOrFundBalancesEOYAmt |
| Mission | VISTAMAR SCHOOL EMPOWERS STUDENTS, PREPARING THEM TO CONTRIBUTE AND EXCEL IN HIGHER EDUCATION AND IN LIFE, AND COMMITS TO A BROAD AND BALANCED PROGRAM THAT CHALLENGES AND ENGAGES STUDENTS, BUILDING THEIR INDIVIDUAL SKILLS AND INSPIRING A PASSION FOR LEARNING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,082,995 | ExpenseAmt |
| Grant | $2,439,605 | GrantAmt |
| Revenue | $10,806,376 | RevenueAmt |
| Desc | THE SCHOOL IS AN INDEPENDENT, CO-EDUCATIONAL, NON-DENOMINATIONAL COLLEGE PREPARATORY DAY SCHOOL FOR GRADES 9 THROUGH 12 AND HAS AN ACADEMIC PROGRAM, ART PROGRAM, ATHLETICS PROGRAM, INFORMATION LITERACY AND LEARNING RESOURCES PROGRAM, AND GLOBAL EDUCATION PROGRAM. VISTAMAR SERVED APPROXIMATELY 276 STUDENTS FOR THE YEAR ENDED JUNE 30, 2020. VISTAMAR'S GLOBALLY INFLUENCED CURRICULUM AND DISTINCTLY DIVERSE LEARNING COMMUNITY FOSTER IN ITS STUDENTS INTELLECTUAL ENGAGEMENT AND A MATURE UNDERSTANDING OF THE WORLD. EVERY DAY, THE FACULTY INSPIRES STUDENTS TO THINK CRITICALLY, FIND CONNECTIONS BETWEEN THEMSELVES AND OTHERS, AND COLLABORATE AS GLOBAL CITIZENS. | Desc |
| Total Program Service Expenses | $10,082,995 | 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 | Yes (1) | 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 | 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 | 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 | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 103 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | 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 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAJAH LOWE CHIEF FINANCIAL OFFICER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3106437377 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 737 HAWAII STREET | AddressLine1Txt |
| City | EL SEGUNDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90245 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| CHRISTOPHER BRIGHT | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $304,060 | $0 | $28,900 | ||
| BRIAN HOLLIS | |||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $197,743 | $0 | $24,295 | ||
| JASON GREGORY | |||||||
| ASSISTANT HEAD OF SCHOOL | 40.00 | $138,115 | $0 | $17,978 | Yes (X) | ||
| LEE ANN METIVIER | |||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | $120,912 | $0 | $13,320 | Yes (X) | ||
| LIJUN SHI | |||||||
| CHINESE LANGUAGE TEACHER | 40.00 | $109,116 | $0 | $16,699 | Yes (X) | ||
| STEPHANIE BARNES | |||||||
| DIRECTOR OF COMMUNITY LIFE | 40.00 | $101,186 | $0 | $16,561 | Yes (X) | ||
| RONE KRIS | |||||||
| BOARD CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| STU MACFARLANE | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LORIN LIESY | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KOLLMORGEN LAILA | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ARMITAGE MIKE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ATAIN ANNMARIE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BEHRENS TATE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BUCK CARLA | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BURKE MIKE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BUTLER DERRICK | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ERIN FREEMAN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| HECHMER PAUL | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| HORWITZ GARY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KINNEY NEIL | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KONIGSBERG LAURA | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LIEBER ELI | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| POSNANSKY SHEBA | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WHITE ALIYA | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WILLIAMS JEFF | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $971,132 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $117,753 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| JFT TRANSPORTATION | |||||
| 13833 HAWTHORNE BLVD STE 55 | HAWTHORNE | CA | 90250 | BUS TRANSPORATION | $147,168 |
| KNOWING TECHNOLOGIES LLC | |||||
| 609 PRICE AVENUE 101 | REDWOOD CITY | CA | 94063 | I.T. CONSULTING | $102,550 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $174,976 | FundraisingAmt |
| All Other Contributions | $2,092,470 | AllOtherContributionsAmt |
| Noncash Contributions | $696,839 | NoncashContributionsAmt |
| Total Contributions | $2,267,446 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $10,744,709 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,744,709 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,744,709 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $188,173 | TotalRevenueColumnAmt |
| Exclusion | $188,173 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,422,367 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,032,895 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $389,472 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $389,472 | TotalRevenueColumnAmt |
| Exclusion | $389,472 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $174,976 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $3,416 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,416 | TotalRevenueColumnAmt |
| Exclusion | -$3,416 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| TRANSPORTATION REVENUE | 480000 | $61,667 | $61,667 | |
| OTHER REVENUE | 900099 | $36,422 | $36,422 | |
| FACILITY RENTAL | 900099 | $14,670 | $14,670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $112,759 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,699,143 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,806,376 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $625,321 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,439,605 | TotalAmt |
| Program Services | $2,439,605 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,746 | TotalAmt |
| Program Services | $69,495 | ProgramServicesAmt |
| Management And General | $504,251 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,240,079 | TotalAmt |
| Program Services | $4,408,632 | ProgramServicesAmt |
| Management And General | $537,063 | ManagementAndGeneralAmt |
| Fundraising | $294,384 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,751 | TotalAmt |
| Program Services | $206,341 | ProgramServicesAmt |
| Management And General | $52,684 | ManagementAndGeneralAmt |
| Fundraising | $14,726 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,931 | TotalAmt |
| Program Services | $355,049 | ProgramServicesAmt |
| Management And General | $65,388 | ManagementAndGeneralAmt |
| Fundraising | $28,494 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,673 | TotalAmt |
| Program Services | $317,715 | ProgramServicesAmt |
| Management And General | $93,845 | ManagementAndGeneralAmt |
| Fundraising | $22,113 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,014 | TotalAmt |
| Management And General | $115,014 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,588 | TotalAmt |
| Management And General | $31,588 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,812 | TotalAmt |
| Management And General | $36,812 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,847 | TotalAmt |
| Program Services | $42,866 | ProgramServicesAmt |
| Management And General | $24,981 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,176 | TotalAmt |
| Management And General | $127,349 | ManagementAndGeneralAmt |
| Fundraising | $11,827 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,242 | TotalAmt |
| Program Services | $248,195 | ProgramServicesAmt |
| Management And General | $103,047 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,393 | TotalAmt |
| Program Services | $104,615 | ProgramServicesAmt |
| Management And General | $62,778 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,825 | TotalAmt |
| Program Services | $342,114 | ProgramServicesAmt |
| Management And General | $62,035 | ManagementAndGeneralAmt |
| Fundraising | $17,676 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,901 | TotalAmt |
| Program Services | $296,901 | ProgramServicesAmt |
| Management And General | $63 | ManagementAndGeneralAmt |
| Fundraising | $28,937 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,706 | TotalAmt |
| Management And General | $11,706 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,566 | TotalAmt |
| Program Services | $404,273 | ProgramServicesAmt |
| Management And General | $65,293 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,491 | TotalAmt |
| Program Services | $504,467 | ProgramServicesAmt |
| Management And General | $59,349 | ManagementAndGeneralAmt |
| Fundraising | $29,675 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,540 | TotalAmt |
| Program Services | $117,232 | ProgramServicesAmt |
| Management And General | $21,981 | ManagementAndGeneralAmt |
| Fundraising | $7,327 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ALL OTHER EXPENSES | $237,227 | $132,001 | $95,587 | $9,639 |
| EMPLOYEE DEVELOPMENT | $122,869 | $39,031 | $52,182 | $31,656 |
| SECURITY COST | $68,079 | $54,463 | $13,616 | |
| BAD DEBT EXPENSE | $2,759 | $552 | $2,207 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,718,820 | TotalAmt |
| Program Services | $10,082,995 | ProgramServicesAmt |
| Management And General | $2,137,164 | ManagementAndGeneralAmt |
| Fundraising | $498,661 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,682,956 | BOYAmt |
| EOY | $6,172,413 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,475 | BOYAmt |
| EOY | $111,735 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,220 | BOYAmt |
| EOY | $64,959 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,570 | BOYAmt |
| EOY | $112,749 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,204,497 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,214,349 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,311,398 | BOYAmt |
| EOY | $15,990,148 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,647,072 | BOYAmt |
| EOY | $8,764,225 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,934,691 | BOYAmt |
| EOY | $31,216,229 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $930,519 | BOYAmt |
| EOY | $946,399 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,551,481 | BOYAmt |
| EOY | $5,145,020 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,076,941 | BOYAmt |
| EOY | $7,871,862 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500,000 | BOYAmt |
| EOY | $1,500,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,165,300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,058,941 | BOYAmt |
| EOY | $16,628,581 | 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 | $4,825,702 | BOYAmt |
| EOY | $4,747,439 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,050,048 | BOYAmt |
| EOY | $9,840,209 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,875,750 | BOYAmt |
| EOY | $14,587,648 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,934,691 | BOYAmt |
| EOY | $31,216,229 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $980,323 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$268,425 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,887,921 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $281,806 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $405,502 | OtherExpendituresAmt |
| End Year Balance | $8,764,225 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,725,077 | BeginningYearBalanceAmt |
| Contributions | $240,849 | ContributionsAmt |
| Investment Earnings Or Losses | $332,545 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $410,550 | OtherExpendituresAmt |
| End Year Balance | $8,887,921 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,259,418 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $589,575 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $393,916 | OtherExpendituresAmt |
| End Year Balance | $8,725,077 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,246,421 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $667,947 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $384,950 | OtherExpendituresAmt |
| End Year Balance | $8,259,418 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,993,543 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $152,035 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $399,157 | OtherExpendituresAmt |
| End Year Balance | $8,246,421 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.60420 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.39580 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,100,000 | OtherCostOrOtherBasisAmt |
| Book Value | $6,100,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,725,206 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,192,208 | DepreciationAmt |
| Book Value | $9,532,998 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,239,066 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,008,871 | DepreciationAmt |
| Book Value | $230,195 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $140,225 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,270 | DepreciationAmt |
| Book Value | $126,955 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,990,148 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,954,301 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$268,425 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$2,439,605 | OtherRevenueAmt |
| Revenue Not Reported | -$2,708,030 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,662,331 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $36,812 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $36,812 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,699,143 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,242,403 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,242,403 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $36,812 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $2,439,605 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,476,417 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,718,820 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | VISTAMAR HAS THREE ENDOWMENTS. FIRST, THE FINANCIAL ACCESS ENDOWMENT IS RESTRICTED TO INVESTMENT IN PERPETUITY, WITH THE INCOME EXPENDABLE FOR THE SUPPORT OF FINANCIAL ACCESS AT VISTAMAR SCHOOL. THE ANNUAL DRAW WILL BE 5% OF THE TRAILING AVERAGE VALUE OF THE FUND'S CORPUS OVER SIX CONSECUTIVE QUARTERS. SECOND, THE FUND FOR ACCESS AND INSPIRATION IS ALSO DESIGNATED TO THE SUPPORT OF FINANCIAL ACCESS, WITH AN ANNUAL DRAW OF 5% OF THE TRAILING AVERAGE OF THE FUND'S CORPUS OVER SIX CONSECUTIVE QUARTERS. ALLOCATIONS FROM THE FUND FOR ACCESS AND INSPIRATION ARE TO BE USED SOLELY FOR THE PURPOSE OF FINANCIAL ACCESS GRANTS TO COVER TUITION AND FEES OF MISSION-ENHANCING STUDENTS WITH DEMONSTRATED FINANCIAL NEED. THIRD, THE RALPH-GIBSON GYMNASIUM FUND IS ESTABLISHED TO PROVIDE FUNDING FOR THE SCHOOL'S MODERATED TUITION PROGRAM ON AN ANNUAL BASIS UNTIL A CAPITAL CAMPAIGN TO RENOVATE THE SCHOOL'S GYM IS CONDUCTED. |
| PART X, LINE 2: | VISTAMAR HAS RECEIVED FAVORABLE DETERMINATION LETTERS INDICATING IT IS EXEMPT FROM FEDERAL INCOME TAXES AND CALIFORNIA FRANCHISE TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY VISTAMAR ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | MODERATED TUITION (TUITION ASSISTANCE) -2,439,605. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | MODERATED TUITION (TUITION ASSISTANCE) 2,439,605. |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | A STATEMENT OF NON-DISCRIMINATION WAS PUBLISHED IN THE LA TIMES. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BLUE & GOLD GALA 2020 | Event1Nm |
| Gross Receipts Event1 | $174,976 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $174,976 | CharitableContriEvent1Amt |
| Rent Facility Costs Event1 | $2,395 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $311 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $110 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $600 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $174,976 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $174,976 | CharitableContributionsTotAmt |
| Rent Fclty Costs Total Events | $2,395 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $311 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $110 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $600 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,416 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$3,416 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | MODERATED TUITION AWARDED TO ELIGIBLE STUDENTS. | GrantTypeTxt |
| Recipient | 80 | RecipientCnt |
| Cash Grant | $2,439,605 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOOL ADMISSIONS ARE DETERMINED BY A SEPARATE, INDEPENDENT ADMISSIONS COMMITTEE. ONLY THOSE STUDENTS WHO HAVE BEEN ADMITTED WILL BE CONSIDERED FOR MODERATED TUITION ASSISTANCE. ALL FAMILIES INTERESTED WILL RECEIVE AN APPLICATION FOR MODERATED TUITION WHICH ARE PROCESSED BY AN OUTSIDE VENDOR WHO MAKES RECOMENDATIONS ON MODERATED TUITION BASED ON A SET OF CRITERIA USED TO DETERMINE NEED. COMPLETED MODERATED TUITION APPLICATIONS ARE REVIEWED BY THE MODERATED TUITION COMMITTEE, WHOSE PURPOSE IS TO ALLOCATE AVAILABLE MODERATED TUITION FUNDS FAIRLY AND CONSISTENTLY, AND ON A NON-DISCRIMINATORY BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 (3 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 BRIGHT | ||||||||||||||
| HEAD OF SCHOOL | $304,060 | $0 | $0 | $0 | $0 | $0 | $15,354 | $0 | $13,546 | $0 | $332,960 | $0 | $0 | $0 |
| BRIAN HOLLIS | ||||||||||||||
| DIRECTOR OF FINANCE | $197,743 | $0 | $0 | $0 | $0 | $0 | $9,887 | $0 | $14,408 | $0 | $222,038 | $0 | $0 | $0 |
| JASON GREGORY | ||||||||||||||
| ASSISTANT HEAD OF SCHOOL | $138,115 | $0 | $0 | $0 | $0 | $0 | $7,716 | $0 | $10,262 | $0 | $156,093 | $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 MUNICIPAL FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201569466 | BondIssuerEIN |
| Bond Issued | 2012-06-20 | BondIssuedDt |
| Issue Price | $9,405,000 | IssuePriceAmt |
| Purpose | TO PAY OFF EXISTING DEBT | 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 | $9,405,000 | TotalProceedsAmt |
| Refunding Escrow | $9,403,575 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $1,425 | IssuanceCostsFromProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | 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 | 0 | 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 | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (3 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| CYNTHIA LEE AND JOHN H SMET | |||||||
| FORMER TRUSTEE | PURCHASE PROPERTY AND PROVIDE WORKING CAPITAL | Yes (X) | $1,000,000 | $750,000 | 0 | Yes (1) | Yes (1) |
| DAVID AND CINDY HOAG | |||||||
| FORMER TRUSTEE | PURCHASE PROPERTY AND PROVIDE WORKING CAPITAL | Yes (X) | $500,000 | $375,000 | 0 | Yes (1) | Yes (1) |
| JON D RALPH AND PATRICIA L GIBSON | |||||||
| FORMER TRUSTEE | PURCHASE PROPERTY AND PROVIDE WORKING CAPITAL | Yes (X) | $500,000 | $375,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,500,000 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $696,839 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV ON DATE OF GIFT | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | TO A CERTAIN EXTENT, THE EXECUTIVE COMMITTEE HAS BEEN DELEGATED FUNCTIONS IT CAN CARRY OUT WITHOUT APPROVAL OF THE FULL BOARD. THESE ARE LIMITED, HOWEVER, BY BYLAW 5.1.1(B), WHICH PROHIBITS THE EXEC COMMITTEE FROM CARRYING OUT CERTAIN FUNCTIONS OF THE BOARD (LIKE FILLING BOARD VACANCIES, CHANGING THE BYLAWS, CHANGING THE STRUCTURE OF THE BOARD OR AMENDING/REPEALING CERTAIN RESOLUTIONS OF THE FULL BOARD). AS OF JUNE 30, 2020, THE EXECUTIVE COMMITTEE WAS COMPRISED OF THE FOLLOWING BOARD MEMBERS: CARLA BUCK, STU MACFARLANE, KRIS RONE, JEFFREY WILLIAMS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY REPRESENTATION WHEN JOINING THE BOARD AND ANNUALLY THEREAFTER. THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE FIRST BOARD MEETING OF THE YEAR AND AGAIN AT THE LAST BOARD MEETING OF THE YEAR. THE SCHOOL SHALL NOT BE A PARTY TO A TRANSACTION IN WHICH ONE OR MORE OF ITS TRUSTEES HAVE A MATERIAL FINANCIAL INTEREST UNLESS THE TRANSACTION IS REVIEWED BY OUTSIDE COUNSEL AND APPROVED BY AT LEAST TWO-THIRDS OF THE DISINTERESTED MEMBERS OF THE BOARD. THE CHIEF FINANCIAL OFFICER REVIEWS AND QUESTIONS POTENTIAL CONFLICTS OF INTEREST AS THEY PRESENT THEMSELVES. THE INDIVIDUAL WITH A CONFLICT IS NOT ALLOWED TO VOTE ON THE ISSUE BEFORE THE GOVERNING BODY. IF THE CONFLICT IS WITH A TRUSTEE, IT MUST BE REPORTED TO THE BOARD CHAIR AND WOULD BE DISCLOSED IN THE MINUTES. IF IT INVOLVES AN EMPLOYEE, IT MUST BE REPORTED TO THE HEAD OF SCHOOL AND WILL BE DOCUMENTED IN THE EMPLOYEE HR FILE. |
| FORM 990, PART VI, SECTION B, LINE 15 | A BOARD COMPENSATION SUBCOMMITTEE CONSIDERS THE COMPENSATION OF THE HEAD OF SCHOOL AND PREPARES A SAFE HARBOR ANALYSIS, WHICH USES COMPARABLE DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS AND WRITTEN CONTRACTS WITH THE HEAD OF SCHOOL WHICH ARE APPROVED BY THE BOARD OF TRUSTEES. THE HEAD OF SCHOOL REVIEWS SALARIES FOR KEY MANAGEMENT EMPLOYEES WITH THE BOARD CHAIR. THIS FORM IS THEN PROVIDED TO HUMAN RESOURCES AND FILED. THE COMPENSATION PROCESS FOR THE HEAD OF SCHOOL WAS LAST CONDUCTED IN JUNE 2017 WITH THE APPROVED COMPENSATION EFFECTIVE JULY 1, 2017. |
| FORM 990, PART VI, SECTION C, LINE 19 | VISTAMAR'S BYLAWS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. |
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