PRESIDIO KNOLLS SCHOOL INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- PRESIDIO KNOLLS SCHOOL INC (EIN 20-5758127)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-01-31
- IRS object ID
- 201940319349300909
- Schema version
- 2017v2.3
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-01-31T19:16:23-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | 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 | 2017-07-01 | 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 | DAVID LESSING | PersonNm |
| Person Title | COO | PersonTitleTxt |
| Phone | 4152020770 | PhoneNum |
| Signature | 2019-01-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROGER BULOSAN | PreparerPersonNm |
| PTIN | P00221282 | PTIN |
| Phone | 4154326200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.124.51.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-01-24 | IPDt |
| IP Tm | 13:44:28 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8DB6298DFFB9F30D04C102D5853B3391BD590527 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JUDITH FOX | 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 | $15,850,632 | 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 | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 135 | TotalEmployeeCnt |
| Total Volunteers | 310 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $24,300 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,292,977 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,525,277 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,478,943 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,813,359 | CYProgramServiceRevenueAmt |
| PY Investment Income | $547 | PYInvestmentIncomeAmt |
| CY Investment Income | $149,613 | CYInvestmentIncomeAmt |
| PY Other Revenue | $306,826 | PYOtherRevenueAmt |
| CY Other Revenue | $362,383 | CYOtherRevenueAmt |
| PY Total Revenue | $13,079,293 | PYTotalRevenueAmt |
| CY Total Revenue | $15,850,632 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $847,055 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,060,288 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,491,746 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,023,061 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $119,995 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,649,386 | PYOtherExpensesAmt |
| CY Other Expenses | $3,639,799 | CYOtherExpensesAmt |
| PY Total Expenses | $8,988,187 | PYTotalExpensesAmt |
| CY Total Expenses | $12,723,148 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,091,106 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,127,484 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,295,382 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,870,543 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,588,336 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,194,557 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,707,046 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,675,986 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 | Yes (1) | SignificantChangeInd |
| Expense | $9,596,658 | ExpenseAmt |
| Grant | $1,060,288 | GrantAmt |
| Revenue | $10,175,742 | RevenueAmt |
| Desc | PRESIDIO KNOLLS SCHOOL (PKS) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL SCHOOL FOUNDED AS A PRESCHOOL IN 2008 IN SAN FRANCISCO, CALIFORNIA, OFFERING A REGGIO EMILIA INSPIRED EDUCATIONAL APPROACH WITH MANDARIN IMMERSION PROGRAM. IN 2012, THE SCHOOL BEGAN AN EMERGING K-8 PROGRAM. FOR THE 2017/2018 SCHOOL YEAR, THE SCHOOL HAD KINDERGARTEN, 1ST, 2ND, 3RD, AND 4TH AND 5TH GRADES. ADDITIONAL GRADES WILL BE ADDED EACH SUBSEQUENT YEAR UNTIL 8TH GRADE. | Desc |
| Total Program Service Expenses | $9,596,658 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 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 | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 135 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| ANU MENON | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHASSE CAROLL | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHENG-LING CHEN | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVE GEBALA | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JEREMY LIEW | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JIMMY QUACH | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN STRICKLIN | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JULIO MORENO | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| KAREN GULLO | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| KATIE BIBER | ||||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| KEVIN WONG | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| LAURA NADLER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| LEO MA | ||||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LUKE FELKER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MATT KOIDIN | ||||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MELODY MECKFESSEL | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MIKE KIM | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MIKHAL BOUGANIM TO 9117 | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| RACHEL BORDOLI | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| RANEE LAN | ||||||||
| CHAIR - ELECT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| AILEEN DE LEON | ||||||||
| CONTROLLER | 40.00 | $126,096 | $0 | $1,261 | Yes (X) | |||
| DAVID LESSING | ||||||||
| COO/ACTING HEAD OF SCHOOL | 40.00 | $230,181 | $0 | $6,481 | Yes (X) | |||
| JUDITH FOX | ||||||||
| INTERIM HEAD OF SCHOOL FY 2017/2018 | 40.00 | $179,370 | $0 | $1,021 | Yes (X) | |||
| RENEE MILLER | ||||||||
| HEAD OF ELEMENTARY | 40.00 | $115,950 | $0 | $7,050 | Yes (X) | |||
| SIMONA CHONGO | ||||||||
| HEAD OF PRESCHOOL | 40.00 | $109,298 | $0 | $13,560 | Yes (X) | |||
| LEE ANN DROLET | ||||||||
| FORMER HEAD OF SCHOOL | 40.00 | $162,460 | $0 | $4,746 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $923,355 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,119 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MEYLAN CONSTRUCTION | |||||
| 3145 KERNER BLVD A | SAN RAFAEL | CA | 94901 | BUILDING CONSTRUCTION AND RENOVATION | $2,653,922 |
| STUDIO BONDY ARCHITECTURE | |||||
| 110 LINDEN ST | OAKLAND | CA | 94607 | DESIGN AND RENOVATION MANAGEMENT | $507,807 |
| PROJECT FOCUS MANAGEMENT | |||||
| 2 THEATER SQUARE STE 218 | ORINDA | CA | 94563 | CONSTRUCTION PROJECT MANAGEMENT | $114,275 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $5,525,277 | AllOtherContributionsAmt |
| Noncash Contributions | $120,508 | NoncashContributionsAmt |
| Total Contributions | $5,525,277 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $9,813,359 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,813,359 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,813,359 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,498 | TotalRevenueColumnAmt |
| Exclusion | $38,498 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $111,115 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $111,115 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $111,115 | TotalRevenueColumnAmt |
| Exclusion | $111,115 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PRESCHOOL FOR ALL FUNDING | 611600 | $359,330 | $359,330 |
| OTHER INCOME | 900099 | $3,053 | $3,053 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $362,383 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,850,632 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,175,742 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $149,613 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,060,288 | TotalAmt |
| Program Services | $1,060,288 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652,636 | TotalAmt |
| Program Services | $355,937 | ProgramServicesAmt |
| Management And General | $264,067 | ManagementAndGeneralAmt |
| Fundraising | $32,632 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,089,115 | TotalAmt |
| Program Services | $4,734,296 | ProgramServicesAmt |
| Management And General | $1,346,049 | ManagementAndGeneralAmt |
| Fundraising | $8,770 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,398 | TotalAmt |
| Program Services | $28,497 | ProgramServicesAmt |
| Management And General | $6,862 | ManagementAndGeneralAmt |
| Fundraising | $39 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $762,798 | TotalAmt |
| Program Services | $452,943 | ProgramServicesAmt |
| Management And General | $306,216 | ManagementAndGeneralAmt |
| Fundraising | $3,639 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $483,114 | TotalAmt |
| Program Services | $369,227 | ProgramServicesAmt |
| Management And General | $111,186 | ManagementAndGeneralAmt |
| Fundraising | $2,701 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,514 | TotalAmt |
| Program Services | $32,512 | ProgramServicesAmt |
| Management And General | $166,002 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,568 | TotalAmt |
| Management And General | $71,568 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,960 | TotalAmt |
| Management And General | $32,960 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,273 | TotalAmt |
| Program Services | $2,189 | ProgramServicesAmt |
| Management And General | $12,379 | ManagementAndGeneralAmt |
| Fundraising | $7,705 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,205 | TotalAmt |
| Program Services | $122,851 | ProgramServicesAmt |
| Management And General | $66,354 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,754 | TotalAmt |
| Management And General | $9,754 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,223 | TotalAmt |
| Program Services | $163,687 | ProgramServicesAmt |
| Management And General | $22,247 | ManagementAndGeneralAmt |
| Fundraising | $289 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $603,475 | TotalAmt |
| Program Services | $455,642 | ProgramServicesAmt |
| Management And General | $144,127 | ManagementAndGeneralAmt |
| Fundraising | $3,706 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580,290 | TotalAmt |
| Program Services | $438,137 | ProgramServicesAmt |
| Management And General | $138,589 | ManagementAndGeneralAmt |
| Fundraising | $3,564 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,995 | TotalAmt |
| Program Services | $33,973 | ProgramServicesAmt |
| Management And General | $10,746 | ManagementAndGeneralAmt |
| Fundraising | $276 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LOSS ON ASSET DISPOSAL | $625,689 | $472,415 | $149,432 | $3,842 |
| EDUCATION EXPENSES | $465,778 | $465,778 | ||
| PLANT OPERATIONS & MAIN | $215,885 | $163,000 | $51,559 | $1,326 |
| BAD DEBTS | $172,937 | $130,573 | $41,302 | $1,062 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,253 | TotalAmt |
| Program Services | $114,713 | ProgramServicesAmt |
| Management And General | $55,096 | ManagementAndGeneralAmt |
| Fundraising | $50,444 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,723,148 | TotalAmt |
| Program Services | $9,596,658 | ProgramServicesAmt |
| Management And General | $3,006,495 | ManagementAndGeneralAmt |
| Fundraising | $119,995 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,084,873 | BOYAmt |
| EOY | $5,913,236 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $613,459 | BOYAmt |
| EOY | $10,028 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,536,996 | BOYAmt |
| EOY | $985,031 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,667,417 | BOYAmt |
| EOY | $5,932,116 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,151 | BOYAmt |
| EOY | $233,163 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,375,502 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,578,533 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,245,624 | BOYAmt |
| EOY | $32,796,969 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,862 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,295,382 | BOYAmt |
| EOY | $45,870,543 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,742,360 | BOYAmt |
| EOY | $2,578,287 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,759,498 | BOYAmt |
| EOY | $7,173,757 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,029,122 | BOYAmt |
| EOY | $17,226,613 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,356 | BOYAmt |
| EOY | $215,900 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,588,336 | BOYAmt |
| EOY | $27,194,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,066,037 | BOYAmt |
| EOY | $16,135,561 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,641,009 | BOYAmt |
| EOY | $2,540,425 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,707,046 | BOYAmt |
| EOY | $18,675,986 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,295,382 | BOYAmt |
| EOY | $45,870,543 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,127,484 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$158,544 | 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
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 | $18,778,173 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,546,745 | DepreciationAmt |
| Book Value | $17,231,428 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $92,004 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,170 | DepreciationAmt |
| Book Value | $61,834 | 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 | $32,796,969 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST RATE SWAP | Desc |
| Amt | $215,900 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $215,900 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,790,344 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$1,060,288 | OtherRevenueAmt |
| Revenue Not Reported | -$1,060,288 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,850,632 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,850,632 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,821,404 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $158,544 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $158,544 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,662,860 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,060,288 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,060,288 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,723,148 | 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 INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. 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 HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID AWARDS, TUITION REMISSION AND PFA CREDITS -1,060,288. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED LOSS ON INTEREST RATE SWAP 158,544. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AWARDS, TUITION REMISSION AND PFA CREDITS 1,060,288. |
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 | WE PUBLISHED A NON-DISCRIMINATORY STATEMENT IN THE SAN FRANCISCO CHRONICLE ON JUNE 7, 2018, AS PART OF THE CAL-ISBOA GROUP. COPY AVAILABLE ON REQUEST. |
| 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 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE | 30 | $453,363 | FMV | REDUCTION IN TUITION BILLING. |
| TUITION REMISSION | 11 | $224,925 | FMV | REDUCTION IN TUITION BILLING. |
| PRESCHOOL FOR ALL PROGRAM: TUITION CREDITS | 60 | $360,000 | FMV | REDUCTION IN TUITION BILLING. |
| PRESCHOOL FOR ALL PROGRAM: ANNUAL TUITION CREDITS | 88 | $22,000 | 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 RECEIPIENTS TUITION BALANCE. TUITION REMISSION: TUITION REMISSION IS OFFERED TO EMPLOYEES AND APPLIED TO EACH RECEIPIENTS 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) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID LESSING | ||||||||||||||
| COO/ACTING HEAD OF SCHOOL | $195,181 | $0 | $35,000 | $0 | $0 | $0 | $2,302 | $0 | $4,179 | $0 | $236,662 | $0 | $58,917 | $0 |
| JUDITH FOX | ||||||||||||||
| INTERIM HEAD OF SCHOOL FY 2017/2018 | $131,250 | $0 | $15,000 | $0 | $33,120 | $0 | $1,021 | $0 | $0 | $0 | $180,391 | $0 | $0 | $0 |
| RENEE MILLER | ||||||||||||||
| HEAD OF ELEMENTARY | $115,950 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,050 | $0 | $123,000 | $0 | $0 | $0 |
| SIMONA CHONGO | ||||||||||||||
| HEAD OF PRESCHOOL | $109,298 | $0 | $0 | $0 | $0 | $0 | $9,755 | $0 | $3,805 | $0 | $122,858 | $0 | $0 | $0 |
| LEE ANN DROLET | ||||||||||||||
| FORMER HEAD OF SCHOOL | $162,460 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,746 | $0 | $167,206 | $0 | $295,812 | $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 | 201563466 | BondIssuerEIN |
| Bond Issued | 2018-06-12 | BondIssuedDt |
| Issue Price | $27,500,000 | IssuePriceAmt |
| Purpose | TO REFINANCE PURCHASE PRICE AND ASSIST IN THE FINANCING COSTS | 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 |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| 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
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (3 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| JOHN STRICKLIN | |||
| SCHOOL BOARD TRUSTEE | $32,586 | TUITION ASSISTANCE | DISCOUNTED TUITION |
| KAREN GULLO | |||
| SCHOOL BOARD TRUSTEE | $23,359 | TUITION ASSISTANCE | DISCOUNTED TUITION |
| DAVID LESSING | |||
| COO | $30,946 | TUITION REMISSION | DISCOUNTED TUITION |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| FRIENDS OF PKS LLC | |||
| BOARD TRUSTEE | $3,500,000 | TO REFINANCE PURCHASE PRICE AND ASSIST IN FINANCING COSTS. | 0 |
| BOARD MEMBERS CONTRIBUTIONS | |||
| BOARD TRUSTEES/BOARD MEMBERS | $3,875,035 | CONTRIBUTIONS | 0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE L, PART IV, RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORG: | THE MEMBERS OF FRIENDS OF PKS, LLC ARE CURRENT SCHOOL TRUSTEES, FORMER SCHOOL TRUSTEES, SPOUSES OF CURRENT SCHOOL TRUSTEES, OR SPOUSES OF FORMER SCHOOL TRUSTEES: JEREMY LIEW (CURRENT TRUSTEE), RANEE LAN (CURRENT TRUSTEE), MELODY MECKFESSEL (CURRENT TRUSTEE), LAURA B. NADLER (CURRENT TRUSTEE), DAVID NADLER (SPOUSE OF A CURRENT TRUSTEE), KEVIN S. WONG (CURRENT TRUSTEE), AUDREY LEE (SPOUSE OF A CURRENT TRUSTEE), LEO K. MA (CURRENT TRUSTEE), MING MING L. LIU (SPOUSE OF A CURRENT TRUSTEE), KURT MENNING (FORMER TRUSTEE), SUSAN K. MCKIBBEN (SPOUSE OF A FORMER TRUSTEE), AND LANIER COLES (FORMER TRUSTEE). |
| SCHEDULE L, PART IV, DESCRIPTION OF TRANSACTION: | ON 6/12/18, THE SCHOOL ENTERED INTO A LOAN AGREEMENT WITH THE CALIFORNIA MUNICIPAL FINANCE AUTHORIGY (THE AUTHORITY) FOR THE ISSUANCE OF UP TO $3,500,000 TAX-EXEMPT SUBORDINATE LOAN PURSUANT TO A SUBORDINATE LOAN AGREEMENT BETWEEN FRIENDS OF PKS, LLC, THE AUTHORITY AND THE SCHOOL. THE LOAN WAS USED TO REFINANCE PURCHASE PRICE AND ASSIST IN THE FINANCING COSTS FOR THE CAMPUS. THESE FUNDS ARE INCLUDED IN THE ISSUE PRICE OF $27.5 MILLION ON SCHEDULE K. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $120,508 | 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 (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | THE SCHOOL ADDED 5TH GRADE DURING SCHOOL YEAR 2017/2018. ADDITIONAL GRADE LEVEL WILL BE ADDED EACH SUBSEQUENT YEAR UNTIL 8TH GRADE. |
| FORM 990, PART VI, SECTION A, LINE 2 | JEREMY LIEW AND RANEE LAN, BOTH TRUSTEES ARE MARRIED. THERE ARE 6 CURRENT TRUSTEES THAT ARE MEMBERS OF FRIENDS OF PKS. (SEE SCHEDULE L) |
| 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 VII | ALL TRUSTEES ARE VOLUNTEERS AND ARE NOT COMPENSATED. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON INTEREST RATE SWAP -158,544. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF PKS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 332 CUMBERLAND STREET | AddressLine1Txt |
| City | SAN FRANCSICO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94114 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472112630 | EIN |
| Primary Activities | REFINANCE PURCHASE PRICE AND ASSIST IN THE FINANCING COSTS FOR THE CAMPUS. | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF PKS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionTypeTxt |
| Involved | $3,500,000 | InvolvedAmt |
| Method Of Amount Determination | AS REPORTED ON THE LOAN AGREEMENT | MethodOfAmountDeterminationTxt |