VACAVILLE CHRISTIAN ACADEMY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- VACAVILLE CHRISTIAN ACADEMY (EIN 94-2299082)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2015-06-15
- IRS object ID
- 201521669349301092
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-06-15T17:51:58-05:00 | ReturnTs |
| Tax Period End | 2014-07-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 92821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942299082 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vacaville Christian Schools | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VACA | BusinessNameControlTxt |
| Phone | 7074461776 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1 |
| City | Vacaville | City |
| State | CA | State |
| ZIP Code | 95687 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul Harrell | PersonNm |
| Person Title | Chief Ed Officer | PersonTitleTxt |
| Phone | 7074461776 | PhoneNum |
| Signature | 2015-06-15 | 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 | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Paul Harrell | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1 |
| City | Vacaville | City |
| State | CA | State |
| ZIP Code | 95687 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,477,885 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GO-VCS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Bible-based education. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 201 | TotalEmployeeCnt |
| Total Volunteers | 43 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $568,841 | PYContributionsGrantsAmt |
| CY Contributions Grants | $506,865 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,005,212 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,932,689 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,714 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,427 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,707 | PYOtherRevenueAmt |
| CY Other Revenue | -$70,665 | CYOtherRevenueAmt |
| PY Total Revenue | $9,570,060 | PYTotalRevenueAmt |
| CY Total Revenue | $9,372,316 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $665,226 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $773,790 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,570,009 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,486,122 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $26,681 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,000,241 | PYOtherExpensesAmt |
| CY Other Expenses | $4,201,770 | CYOtherExpensesAmt |
| PY Total Expenses | $10,235,476 | PYTotalExpensesAmt |
| CY Total Expenses | $10,461,682 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$665,416 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,089,366 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,759,051 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,008,589 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,275,598 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,614,502 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,483,453 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,394,087 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Vacaville Christian Schools in partnership with home and church exists to provide a distinctive Christ-centered education in a nurturing environment, which equips young people to excel in life and service to Jesus Christ. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,687,415 | ExpenseAmt |
| Grant | $773,790 | GrantAmt |
| Revenue | $8,932,689 | RevenueAmt |
| Desc | Non-denominational Christian school and childcare facility servicing children from infancy through high school, including daycare before and after normal school hours. During the 13/14 school year we provided education to 915 students. | Desc |
| Total Program Service Expenses | $8,687,415 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | 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 | 0 | 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 | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 201 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | 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 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Harrell | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7074461776 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1 |
| City | Vacaville | City |
| State | CA | State |
| ZIP Code | 95687 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Ron Myska | ||||||
| Board Chair | 1.00 | Yes (X) | Yes (X) | $8,788 | $0 | $0 |
| Scott Jacobs | ||||||
| Board Vice-Chair | 1.00 | Yes (X) | Yes (X) | $6,706 | $0 | $0 |
| Donna Martian | ||||||
| Board Secretary | 1.00 | Yes (X) | Yes (X) | $7,699 | $0 | $0 |
| Ted Spinardi | ||||||
| Board Treasurer | 1.00 | Yes (X) | Yes (X) | $7,699 | $0 | $0 |
| Bejan Pazdel | ||||||
| Board Member | 1.00 | Yes (X) | $8,486 | $0 | $0 | |
| Sheila Tucker | ||||||
| Board Member | 1.00 | Yes (X) | $2,023 | $0 | $0 | |
| Mark Lillis | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Amy Utt | ||||||
| Board Member | 1.00 | Yes (X) | $1,956 | $0 | $0 | |
| Michael Alexander | ||||||
| Board Member | 1.00 | Yes (X) | $4,624 | $0 | $0 | |
| Christopher Lambert | ||||||
| Board Member | 1.00 | Yes (X) | $1,517 | $0 | $0 | |
| Paul Harrell | ||||||
| Chief Educational Officer | 40.00 | Yes (X) | $139,704 | $0 | $80,868 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $189,202 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $80,868 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GBS Vacaville Energy LLC | |||||
| 954 Hampswood Way | San Jose | CA | 95120 | Energy Generated from Solar Panels | $148,879 |
| Redwood Building Maintenance | |||||
| PO Box 750985 | Petaluma | CA | 95975 | Janitorial Services | $143,455 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $146,099 | FundraisingAmt |
| All Other Contributions | $360,766 | AllOtherContributionsAmt |
| Total Contributions | $506,865 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $8,039,167 | $8,039,167 |
| Auxiliary | 611710 | $893,522 | $893,522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,932,689 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $427 | TotalRevenueColumnAmt |
| Exclusion | $427 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,000 | TotalRevenueColumnAmt |
| Exclusion | $3,000 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,904 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $146,099 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $105,569 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$70,665 | TotalRevenueColumnAmt |
| Exclusion | -$70,665 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,372,316 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,932,689 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$67,238 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $773,790 | TotalAmt |
| Program Services | $773,790 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,697 | TotalAmt |
| Management And General | $209,697 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,436,810 | TotalAmt |
| Program Services | $3,588,588 | ProgramServicesAmt |
| Management And General | $846,621 | ManagementAndGeneralAmt |
| Fundraising | $1,601 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,024 | TotalAmt |
| Program Services | $411,206 | ProgramServicesAmt |
| Management And General | $84,818 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,591 | TotalAmt |
| Program Services | $283,393 | ProgramServicesAmt |
| Management And General | $60,198 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,752 | TotalAmt |
| Management And General | $108,752 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,079 | TotalAmt |
| Management And General | $28,079 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,140 | TotalAmt |
| Management And General | $22,140 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,458 | TotalAmt |
| Program Services | $14,226 | ProgramServicesAmt |
| Management And General | $106,733 | ManagementAndGeneralAmt |
| Fundraising | $3,499 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,637 | TotalAmt |
| Program Services | $83,637 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,102 | TotalAmt |
| Program Services | $527,268 | ProgramServicesAmt |
| Management And General | $79,703 | ManagementAndGeneralAmt |
| Fundraising | $6,131 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,707 | TotalAmt |
| Program Services | $17,707 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,399 | TotalAmt |
| Program Services | $459,583 | ProgramServicesAmt |
| Management And General | $69,472 | ManagementAndGeneralAmt |
| Fundraising | $5,344 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885,582 | TotalAmt |
| Program Services | $761,600 | ProgramServicesAmt |
| Management And General | $115,126 | ManagementAndGeneralAmt |
| Fundraising | $8,856 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,622 | TotalAmt |
| Program Services | $51,275 | ProgramServicesAmt |
| Management And General | $7,751 | ManagementAndGeneralAmt |
| Fundraising | $596 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Student Classroom Expen | $1,433,843 | $1,433,843 | ||
| Student Activity Expens | $225,094 | $225,094 | ||
| Auxiliary expenses | $65,355 | $56,205 | $8,496 | $654 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,461,682 | TotalAmt |
| Program Services | $8,687,415 | ProgramServicesAmt |
| Management And General | $1,747,586 | ManagementAndGeneralAmt |
| Fundraising | $26,681 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $605,258 | BOYAmt |
| EOY | $469,854 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,002,673 | BOYAmt |
| EOY | $1,156,359 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,134 | BOYAmt |
| EOY | $124,433 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,316 | BOYAmt |
| EOY | $120,491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,127,905 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,082,635 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,709,216 | BOYAmt |
| EOY | $18,045,270 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,454 | BOYAmt |
| EOY | $92,182 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,759,051 | BOYAmt |
| EOY | $20,008,589 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,537 | BOYAmt |
| EOY | $403,582 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,335 | BOYAmt |
| EOY | $308,630 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,917,726 | BOYAmt |
| EOY | $16,902,290 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,275,598 | BOYAmt |
| EOY | $17,614,502 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,483,453 | BOYAmt |
| EOY | $2,390,423 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,664 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,483,453 | BOYAmt |
| EOY | $2,394,087 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,759,051 | BOYAmt |
| EOY | $20,008,589 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,089,366 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,226,960 | OtherCostOrOtherBasisAmt |
| Book Value | $4,226,960 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,607,615 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,990,121 | DepreciationAmt |
| Book Value | $13,617,494 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,190,477 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,997,433 | DepreciationAmt |
| Book Value | $193,044 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $95,081 | DepreciationAmt |
| Book Value | $7,772 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,045,270 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,704,095 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$773,790 | OtherRevenueAmt |
| Revenue Not Reported | -$773,790 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,477,885 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$105,569 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$105,569 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,372,316 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,793,461 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $105,569 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $105,569 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,687,892 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $773,790 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $773,790 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,461,682 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | 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 July 31, 2014 and 2013, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. 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: | Tuition discounts netted with revenue -773,790. |
| Part XI, Line 4b - Other Adjustments: | Direct fundraising expenses netted with revenue -105,569. |
| Part XII, Line 2d - Other Adjustments: | Direct fundraising expenses netted with revenue 105,569. |
| Part XII, Line 4b - Other Adjustments: | Tuition discounts netted with revenue 773,790. |
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 | General annual statement published. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Cookie Dough | NameOfEvent1Amt |
| Gross Receipts Event1 | $81,020 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $81,020 | CharitableContriEvent1Amt |
| Cash Prizes Event1 | $4,767 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $2,192 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $46,240 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,842 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Crab Feed | NameOfEvent2Amt |
| Gross Receipts Event2 | $58,646 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $36,360 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $22,286 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $4,366 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $11,414 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $750 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $9,069 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $41,337 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $28,719 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $12,618 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $700 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $17,522 | RentFcltyCostsOtherEventsAmt |
| Oth Direct Expnss Other Events | $6,707 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $181,003 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $146,099 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,904 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $4,767 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $2,892 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $21,888 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $57,654 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $750 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $17,618 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $105,569 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$70,665 | 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 | Tuition financial aid | GrantTypeTxt |
| Recipient | 81 | RecipientCnt |
| Cash Grant | $773,790 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Financial aid is granted based on financial need. Financial aid is determined by a committee including the administrators and CEO. This committee uses a standard financial aid application process. Enrollment is monitored on an ongoing basis. | 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 |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul Harrell | PersonNm |
| Title | Chief Educational Officer | TitleTxt |
| Base Compensation Filing Org | $138,373 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $1,331 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $89,202 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $228,906 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Housing and car allowances were paid for Paul Harrell, Head of School, and were included in taxable compensation. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | Form 990 was prepared by an independent accounting firm, filed, and then reviewed by the School's top management. Management forwarded the reviewed 990 to the Finance Committee for further review and approval. As such, the approved 990 was then forwarded to the entire Board. |
| Form 990, Part VI, Section B, line 12c | Our teachers and support staff report to their principal or administrator, our administrators report to the CEO, and the CEO reports to the Board of Directors. Oversight and accountability is built in to monitor for conflicts of interest and to prevent any conflicts going unnoticed. According to the conflict of interest policy, if a question regarding a conflict of interest arises it is brought to the Board's attention. |
| Form 990, Part VI, Section B, line 15 | Officer compensation is set by the Board of Directors, whom are independent. A salary survey is conducted for comparability data from the local northern California area. The process is conducted and documented by the HR Manager. The board minutes reflect discussion and votes on officer compensation. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| Form 990, Part XI, Line 2c: | The Organization has a committee that assumes responsibility for oversight of the audit/review of its financial statements and selection of an independent accountant. This process has not changed since the prior year. |
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