SANTA FE CHRISTIAN SCHOOLS: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SANTA FE CHRISTIAN SCHOOLS (EIN 33-0103052)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-15
- IRS object ID
- 201600479349301225
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-15T00:00:00-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330103052 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Santa Fe Christian Community School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANT | BusinessNameControlTxt |
| Phone | 8587558900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 Academy Drive | AddressLine1Txt |
| City | Solana Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Scott Travasos | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8587558900 | PhoneNum |
| Signature | 2016-02-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Tom Bennett | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 Academy Drive | AddressLine1Txt |
| City | Solana Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,358,293 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sfcs.net | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | A coeducational independent college preparatory school within a Bible based community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 272 | TotalEmployeeCnt |
| Total Volunteers | 622 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,664,259 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,461,262 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,595,524 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,764,773 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,024,816 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,692 | CYInvestmentIncomeAmt |
| PY Other Revenue | $80,308 | PYOtherRevenueAmt |
| CY Other Revenue | $20,648 | CYOtherRevenueAmt |
| PY Total Revenue | $19,364,907 | PYTotalRevenueAmt |
| CY Total Revenue | $20,272,375 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,299,009 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,156,420 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,032,517 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,084,122 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $655,646 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,936,363 | PYOtherExpensesAmt |
| CY Other Expenses | $5,118,163 | CYOtherExpensesAmt |
| PY Total Expenses | $18,267,889 | PYTotalExpensesAmt |
| CY Total Expenses | $19,358,705 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,097,018 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $913,670 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $35,441,263 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,667,282 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,820,796 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,017,812 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,620,467 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,649,470 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | A coeducational independent college preparatory school within a Bible based community to disciple students to embrace biblical truth, strive for academic excellence, and model Christ-like leadership to influence their homes, churches, and communities for Christ. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,116,263 | ExpenseAmt |
| Grant | $989,679 | GrantAmt |
| Revenue | $7,861,937 | RevenueAmt |
| Desc | The upper school seeks, through the core curriculum, electives and extracurricular activities, to put students in a position of having the broadest possible range of choices when it comes time to apply to colleges. Bible classes are an essential part of the curriculum at Santa Fe Christian Schools, and they are taught from an orthodox, distinctively Christian viewpoint. It is our objective to encourage students to look at life with an "eternal perspective." | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,177,266 | ExpenseAmt |
| Grant | $466,917 | GrantAmt |
| Revenue | $3,640,784 | RevenueAmt |
| Desc | The SFCS lower school (K-5) and preschool programs provide a solid foundation for a lifetime of learning. Our educational philosophy is based on the vision of the school: to seek to honor God by preparing Christian Leaders of tomorrow to serve the Lord Jesus Christ. While adhering to state standards, SFCS integrates biblical truth in all subject areas. The acquisition of knowledge and development of skills is for the purpose of better equipping our students to be effective Christian leaders. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,027,873 | ExpenseAmt |
| Grant | $464,489 | GrantAmt |
| Revenue | $4,048,141 | RevenueAmt |
| Desc | The middle school exists to facilitate a smooth transition between the dependence of the lower school years and the independence of the upper school years. We call these the "bridge years." The primary goal for each student is to learn how to learn independently. The academic skills that were taught in lower school years are reinforced and built upon in the middle school, and has recently been recognized by the U.S. Department of Education as a National Blue Ribbon School for 2015. The accumulation of knowledge is not worth anything unless one knows how to use it appropriately. Critical Thinking skills continue to be developed in each student. In order for education to be complete it must be based on a standard of Truth. The Bible is the standard upon which the educational program at SFCS is based. A nurturing staff focusing on the emotional, physical, mental, and spiritual development of each child accomplishes the school's mission of developing the Christian leaders of tomorrow. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,737,371 | ExpenseAmt |
| Grant | $235,335 | GrantAmt |
| Revenue | $2,222,503 | RevenueAmt |
| Desc | Other program services include expenses related to technology, facility, and academic and general program administrative expenses (HR, Payroll etc.) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $8,737,371 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $235,335 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $2,222,503 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $17,058,773 | 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 | Yes (1) | 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 | 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 | 0 | TaxExemptBondsInd |
| 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 | 0 | 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 | 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 | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 272 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marni Blakely | PersonNm |
| Phone | 8587558900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 838 Academy Drive | AddressLine1Txt |
| City | Solana Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Tom Bennett | |||||||
| Head of Schools | 40.00 | Yes (X) | Yes (X) | $395,144 | $0 | $55,242 | |
| Bill Littlejohn | |||||||
| Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Pete Johnson | |||||||
| Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CeCe Gonzalez | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Steve Carter | |||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sharon Divjak | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Chris Dudley | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Brad Fryer | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nichole Goodyear | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Patrick Lenihan | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Drew Martin | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Ward | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Steve Kuptz partial year | |||||||
| CFO | 40.00 | Yes (X) | $190,615 | $0 | $13,953 | ||
| Scott Travasos | |||||||
| CFOO | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Matt Hannan | |||||||
| Upper School Principal | 40.00 | $136,566 | $0 | $30,695 | Yes (X) | ||
| Hannah Park | |||||||
| Lower School Principal | 40.00 | $127,596 | $0 | $27,151 | Yes (X) | ||
| Ari Peterson | |||||||
| Development Director | 40.00 | $125,232 | $0 | $29,614 | Yes (X) | ||
| Todd DeVeau | |||||||
| Middle School Principal | 40.00 | $114,763 | $0 | $33,505 | Yes (X) | ||
| Scott Hendrickson | |||||||
| Director of IT | 40.00 | $103,419 | $0 | $21,659 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,193,335 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $211,819 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | 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 |
|---|---|---|---|---|---|
| Grant General Contractors | |||||
| PO Box 979 | Carlsbad | CA | 92018 | Gym face remodel | $810,952 |
| Fieldturf USA Inc | |||||
| 175 N Industrial Blvd NE | Calhoun | GA | 30701 | Replace athletic turf | $615,194 |
| Mayer Brown | |||||
| 2027 Collection Center Dr | Chicago | IL | 60693 | Legal fees | $134,343 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $589,307 | FundraisingAmt |
| All Other Contributions | $1,871,955 | AllOtherContributionsAmt |
| Noncash Contributions | $98,455 | NoncashContributionsAmt |
| Total Contributions | $2,461,262 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 900099 | $16,921,703 | $16,921,703 |
| Auxiliary | 900099 | $781,383 | $781,383 |
| Other program income | 900099 | $61,687 | $61,687 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,764,773 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $183,745 | TotalRevenueColumnAmt |
| Exclusion | $183,745 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,383 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,383 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,383 | TotalRevenueColumnAmt |
| Exclusion | $30,383 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,752,923 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,910,976 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$158,053 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$158,053 | TotalRevenueColumnAmt |
| Exclusion | -$158,053 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $156,615 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $589,307 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $174,942 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,327 | TotalRevenueColumnAmt |
| Exclusion | -$18,327 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Flexible benefit recap | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,592 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,592 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,592 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,272,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,773,365 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $37,748 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,156,420 | TotalAmt |
| Program Services | $2,156,420 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,381 | TotalAmt |
| Program Services | $206,214 | ProgramServicesAmt |
| Management And General | $412,429 | ManagementAndGeneralAmt |
| Fundraising | $68,738 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,460,594 | TotalAmt |
| Program Services | $8,707,091 | ProgramServicesAmt |
| Management And General | $414,664 | ManagementAndGeneralAmt |
| Fundraising | $338,839 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,898 | TotalAmt |
| Program Services | $224,063 | ProgramServicesAmt |
| Management And General | $10,753 | ManagementAndGeneralAmt |
| Fundraising | $2,082 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $982,160 | TotalAmt |
| Program Services | $894,690 | ProgramServicesAmt |
| Management And General | $67,019 | ManagementAndGeneralAmt |
| Fundraising | $20,451 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,089 | TotalAmt |
| Program Services | $646,955 | ProgramServicesAmt |
| Management And General | $43,157 | ManagementAndGeneralAmt |
| Fundraising | $26,977 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,185 | TotalAmt |
| Program Services | $53,663 | ProgramServicesAmt |
| Management And General | $111,634 | ManagementAndGeneralAmt |
| Fundraising | $17,888 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,473 | TotalAmt |
| Program Services | $1,924 | ProgramServicesAmt |
| Management And General | $34,625 | ManagementAndGeneralAmt |
| Fundraising | $1,924 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,346 | TotalAmt |
| Program Services | $2,167 | ProgramServicesAmt |
| Management And General | $39,012 | ManagementAndGeneralAmt |
| Fundraising | $2,167 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,877 | TotalAmt |
| Program Services | $216,832 | ProgramServicesAmt |
| Management And General | $105,029 | ManagementAndGeneralAmt |
| Fundraising | $11,016 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,766 | TotalAmt |
| Program Services | $45,092 | ProgramServicesAmt |
| Management And General | $348 | ManagementAndGeneralAmt |
| Fundraising | $4,326 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,469 | TotalAmt |
| Program Services | $202,619 | ProgramServicesAmt |
| Management And General | $131,951 | ManagementAndGeneralAmt |
| Fundraising | $35,899 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,698 | TotalAmt |
| Program Services | $296,313 | ProgramServicesAmt |
| Management And General | $15,385 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,657 | TotalAmt |
| Program Services | $297,267 | ProgramServicesAmt |
| Management And General | $25,506 | ManagementAndGeneralAmt |
| Fundraising | $1,884 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,158 | TotalAmt |
| Program Services | $1,312 | ProgramServicesAmt |
| Management And General | $1,749 | ManagementAndGeneralAmt |
| Fundraising | $97 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,541 | TotalAmt |
| Program Services | $34,219 | ProgramServicesAmt |
| Management And General | $11,113 | ManagementAndGeneralAmt |
| Fundraising | $7,209 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,561 | TotalAmt |
| Program Services | $321,633 | ProgramServicesAmt |
| Management And General | $16,928 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,180,908 | TotalAmt |
| Program Services | $1,121,863 | ProgramServicesAmt |
| Management And General | $59,045 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,153 | TotalAmt |
| Program Services | $25,546 | ProgramServicesAmt |
| Management And General | $51,092 | ManagementAndGeneralAmt |
| Fundraising | $8,515 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Fnd Raising, Athletics, | $1,101,895 | $930,539 | $65,221 | $106,135 |
| Agency Grant | $324,610 | $324,610 | ||
| Physical Plant | $169,491 | $161,016 | $8,475 | |
| Bus | $101,598 | $101,598 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,777 | TotalAmt |
| Program Services | $85,127 | ProgramServicesAmt |
| Management And General | $19,151 | ManagementAndGeneralAmt |
| Fundraising | $1,499 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,358,705 | TotalAmt |
| Program Services | $17,058,773 | ProgramServicesAmt |
| Management And General | $1,644,286 | ManagementAndGeneralAmt |
| Fundraising | $655,646 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,067,763 | BOYAmt |
| EOY | $8,893,218 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $735,730 | BOYAmt |
| EOY | $91,218 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,280 | BOYAmt |
| EOY | $144,663 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,764 | BOYAmt |
| EOY | $11,575 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,395 | BOYAmt |
| EOY | $98,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,601,630 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,415,642 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,206,931 | BOYAmt |
| EOY | $22,185,988 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,851,984 | BOYAmt |
| EOY | $5,912,483 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,391 | BOYAmt |
| EOY | $38,391 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,025 | BOYAmt |
| EOY | $290,903 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,441,263 | BOYAmt |
| EOY | $37,667,282 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,129,546 | BOYAmt |
| EOY | $1,205,869 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,498,065 | BOYAmt |
| EOY | $5,712,094 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,167,405 | BOYAmt |
| EOY | $10,074,069 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,780 | BOYAmt |
| EOY | $25,780 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,820,796 | BOYAmt |
| EOY | $17,017,812 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,253,031 | BOYAmt |
| EOY | $13,241,221 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678,616 | BOYAmt |
| EOY | $2,719,429 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,688,820 | BOYAmt |
| EOY | $4,688,820 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,620,467 | BOYAmt |
| EOY | $20,649,470 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,441,263 | BOYAmt |
| EOY | $37,667,282 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $913,670 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $115,333 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $6,046,848 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $85,684 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $225,000 | OtherExpendituresAmt |
| End Year Balance | $5,907,532 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,604,315 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $667,533 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $225,000 | OtherExpendituresAmt |
| End Year Balance | $6,046,848 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,278,928 | BeginningYearBalanceAmt |
| Contributions | $51,746 | ContributionsAmt |
| Investment Earnings Or Losses | $473,641 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $200,000 | OtherExpendituresAmt |
| End Year Balance | $5,604,315 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,670,514 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$57,564 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $300,000 | OtherExpendituresAmt |
| Administrative Expenses | $34,022 | AdministrativeExpensesAmt |
| End Year Balance | $5,278,928 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,257,865 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $860,649 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $300,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $52,893 | OtherExpendituresAmt |
| End Year Balance | $5,765,621 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.79370 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.20630 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,134,056 | OtherCostOrOtherBasisAmt |
| Book Value | $5,134,056 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,993,500 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,211,328 | DepreciationAmt |
| Book Value | $12,782,172 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,555 | OtherCostOrOtherBasisAmt |
| Depreciation | $73,689 | DepreciationAmt |
| Book Value | $28,866 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,260,975 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,376,934 | DepreciationAmt |
| Book Value | $1,884,041 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,110,544 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,753,691 | DepreciationAmt |
| Book Value | $2,356,853 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,185,988 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other liabilities | Desc |
| Amt | $25,780 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $25,780 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,406,230 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $115,333 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$2,156,420 | OtherRevenueAmt |
| Revenue Not Reported | -$2,041,087 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,447,317 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$174,942 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$174,942 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,272,375 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,377,227 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $174,942 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $174,942 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,202,285 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,156,420 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,156,420 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,358,705 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The endowment funds were established to augment salaries and benefits for teachers and scholarships for missions trips. |
| Part X, Line 2: | UNCERTAIN TAX POSITIONS The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2015 and 2014, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and California. The School is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. |
| Part XI, Line 2d - Other Adjustments: | Student Aid -2,156,420. |
| Part XI, Line 4b - Other Adjustments: | Fundraising expense -174,942. |
| Part XII, Line 2d - Other Adjustments: | Fundraising expense 174,942. |
| Part XII, Line 4b - Other Adjustments: | Student aid 2,156,420. |
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 | In all the school's advertisements and solicitations to prospective students there are pictures of the student body that reflects the population diversity. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Auction | Event1Nm |
| Gross Receipts Event1 | $745,922 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $589,307 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $156,615 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $174,942 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $745,922 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $589,307 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $156,615 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $174,942 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $174,942 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$18,327 | 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 | Student aid | GrantTypeTxt |
| Recipient | 220 | RecipientCnt |
| Cash Grant | $2,156,420 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The families apply for aid through an independent 3rd party (FAST). They submit all their tax information and FAST makes a recommendation. As part of their online application, they write a letter which is reviewed by the senior accountant to ensure that there are not extenuating circumstances that would not be reflected in their tax returns. The recommended amount is reduced to 82% of that amount and capped at 50% of tuition. This is to ensure there are enough funds to go around. The senior accountant keeps a spreadsheet and enters the amount in the student's record so that when they sign their financial agreement for next year with the correct tuition amount they will be responsible for reflected. Then when the accounts receivable department enters the billing schedules, the grant amount is entered in the billing software. Grants are for tuition only and they just reduce the monthly, semi-annual or annual payment that the parent is making. A projected credit report is run based on the grant codes and reconciled to the spreadsheet total. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tom Bennett | ||||||||||||||
| Head of Schools | $395,144 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $57,445 | $0 | $452,589 | $0 | $0 | $0 |
| Steve Kuptz partial year | ||||||||||||||
| CFO | $190,615 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $14,452 | $0 | $205,067 | $0 | $0 | $0 |
| Matt Hannan | ||||||||||||||
| Upper School Principal | $136,566 | $0 | $0 | $0 | $0 | $0 | $4,102 | $0 | $27,045 | $0 | $167,713 | $0 | $0 | $0 |
| Hannah Park | ||||||||||||||
| Lower School Principal | $127,596 | $0 | $0 | $0 | $0 | $0 | $3,798 | $0 | $23,782 | $0 | $155,176 | $0 | $0 | $0 |
| Ari Peterson | ||||||||||||||
| Development Director | $125,232 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $30,076 | $0 | $155,308 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Students | PersonNm |
| Cash Grant | $38,953 | CashGrantAmt |
| Type Of Assistance | Scholarship | TypeOfAssistanceTxt |
| Assistance Purpose | Need-based | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $98,455 | 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 | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | A parent whose student currently attends the school is a member. |
| Form 990, Part VI, Section A, line 7a | Members, the parents, vote on the board members. |
| Form 990, Part VI, Section B, line 11 | An independent CPA firm prepared Form 990 and reviewed the return with the organization's CFO. The CFO then presented Form 990 to the Board of Directors for final review and approval. |
| Form 990, Part VI, Section B, line 12c | Directors, Officers and Committee members annually sign a statement which affirms the individual: A) Received a copy of the policy B) Has read and understood the policy C) Agrees to comply with the policy D) Understands that the policy apples to all committees E) Understands that SFCS is a charitable organization and that to maintain the tax exempt status of the organization, SFCS must continuously engage primarily in activities that accomplish one or more of its tax-exempt purposes. All "interested persons" must disclose to the board or committee of which they are a member all financial interests and board memberships and all material facts relating to any organization entering into a transactions or arrangement with SFCS which may result in a conflict of interest. The policy addresses specific procedures for dealing with "disclosed" conflicts of interest. The policy is review annually at each board meeting and board members are asked specifically to disclose any potential conflicts on interest. |
| Form 990, Part VI, Section B, line 15 | Compensation is approved by an independent board and is calculated based on a salary matrix or other comparable surveys. This process is documented in the minutes. |
| Form 990, Part VI, Section C, line 19 | Available upon request. |
| Form 990, Part VII | Explanation for no compensation information on Part VII: Scott Travasos was hired as CFOO on February 2, 2015. Accordingly, he did not receive a Form W-2 for the calendar year ended within the organization's fiscal year. |