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JOAN MACY SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
JOAN MACY SCHOOL (EIN 95-4232535)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-05
IRS object ID
201533099349301603
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-11-05T13:54:26-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954557617PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Harrington Group CPAs LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1234 East Colorado Blvd Suite M150AddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91101ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954232535EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Joan Macy SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJOANBusinessNameControlTxt
Phone9095965921PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 Third StreetAddressLine1Txt
CityLa VerneCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91750ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCharles RichPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone9095965921PhoneNum
Signature2015-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSean E Cain CPAPreparerPersonNm
PTINP01612986PTIN
Phone6264036801PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCharles RichPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 Third StreetAddressLine1Txt
CityLa VerneCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91750ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$822,474GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.joanmacyschool.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionJoan Macy School ("the School") is a nonpublic school for seriously emotionally disturbed children.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,058PYContributionsGrantsAmt
CY Contributions Grants$3,748CYContributionsGrantsAmt
PY Program Service Revenue$740,999PYProgramServiceRevenueAmt
CY Program Service Revenue$815,063CYProgramServiceRevenueAmt
PY Investment Income$65PYInvestmentIncomeAmt
CY Investment Income$877CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$2,786CYOtherRevenueAmt
PY Total Revenue$750,122PYTotalRevenueAmt
CY Total Revenue$822,474CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$495,013PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$580,767CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$203,142PYOtherExpensesAmt
CY Other Expenses$240,197CYOtherExpensesAmt
PY Total Expenses$698,155PYTotalExpensesAmt
CY Total Expenses$820,964CYTotalExpensesAmt
PY Revenues Less Expenses$51,967PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,510CYRevenuesLessExpensesAmt
Total Assets BOY$345,474TotalAssetsBOYAmt
Total Assets EOY$352,567TotalAssetsEOYAmt
Total Liabilities BOY$88,576TotalLiabilitiesBOYAmt
Total Liabilities EOY$94,159TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$256,898NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$258,408NetAssetsOrFundBalancesEOYAmt
MissionThe ultimate goal is to prepare students academically and socially to return to a traditional school setting.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$739,506ExpenseAmt
Revenue$815,063RevenueAmt
DescJoan Macy School was established in 1989 as a specialized non-public school for at risk adolescent females requiring a more structured, therapeutic educational setting. Since then it has expanded its program to serve students grades 1-12 referred by local school districts. Class sizes are typically ten students or less, with a full regiment of special education services and an array of courses designed to meet the diploma requirements as well as vocational training for improved transition to traditional programs. For 2014, the school provided 180 school days. 70 individual students were served throughout the year, reflecting 45 students from the surrounding districts and 25 residential students.Desc
Total Program Service Expenses$739,506TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Phoebe MiyamotoBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9095965921PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 Third StreetAddressLine1Txt
CityLa VerneCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91750ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Robert A Dalton
President1.00Yes (X)Yes (X)$0$0$0
Claudia Farmer
Vice President1.00Yes (X)Yes (X)$0$0$0
Elsie Harber
Treasurer1.00Yes (X)Yes (X)$0$0$0
Cathy Shehan
Secretary1.00Yes (X)Yes (X)$0$0$0
Sharon L Nagel
Board Member1.00Yes (X)$0$0$0
Karen Nehrenz
Board Member1.00Yes (X)$0$0$0
Carol A Painter
Board Member1.00Yes (X)$0$0$0
Connie Shoemaker
Board Member1.00Yes (X)$0$0$0
Cindy Walkenbach
Board Member1.00Yes (X)$0$0$0
Charles C Rich
Executive Director5.00Yes (X)$0$0$0
Maricela Duran
Principal (term ended 7/15/14)20.00Yes (X)$29,398$0$650
FieldValueIRS element (for citing)
Total Reportable Comp From Org$29,398TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$650TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,748AllOtherContributionsAmt
Total Contributions$3,748TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTuition FeesDesc
Business611600BusinessCd
Total Revenue Column$815,063TotalRevenueColumnAmt
Exclusion$815,063ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$815,063TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$127TotalRevenueColumnAmt
Exclusion$127ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$750OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$750OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$750TotalRevenueColumnAmt
Exclusion$750ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther incomeDesc
Business900099BusinessCd
Total Revenue Column$2,786TotalRevenueColumnAmt
Exclusion$2,786ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,786OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$822,474TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$818,726ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$30,048TotalAmt
Program Services$30,048ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$458,991TotalAmt
Program Services$458,991ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$5,251TotalAmt
Program Services$5,251ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$51,197TotalAmt
Program Services$51,197ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$35,280TotalAmt
Program Services$35,280ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,537TotalAmt
Management And General$11,537ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,565TotalAmt
Management And General$57,565ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,011TotalAmt
Program Services$1,011ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$32,927TotalAmt
Program Services$32,927ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,125TotalAmt
Program Services$28,125ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,988TotalAmt
Program Services$2,988ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,626TotalAmt
Management And General$8,626ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Maintenance$68,343$68,343
Miscellaneous$17,174$15,214$1,960
Curriculum materials$5,661$5,661
School lunches$4,407$4,407

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,833TotalAmt
Program Services$63ProgramServicesAmt
Management And General$1,770ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$820,964TotalAmt
Program Services$739,506ProgramServicesAmt
Management And General$81,458ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$67,789BOYAmt
EOY$182,853EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$18,603BOYAmt
EOY$18,453EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$252,286BOYAmt
EOY$146,746EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$861BOYAmt
EOY$1,568EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$359,398LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$356,451LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,935BOYAmt
EOY$2,947EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$345,474BOYAmt
EOY$352,567EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$49,989BOYAmt
EOY$47,565EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,587BOYAmt
EOY$46,594EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$88,576BOYAmt
EOY$94,159EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$256,898BOYAmt
EOY$258,408EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$256,898BOYAmt
EOY$258,408EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$345,474BOYAmt
EOY$352,567EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,510ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$56,415OtherCostOrOtherBasisAmt
Depreciation$55,744DepreciationAmt
Book Value$671BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$302,983OtherCostOrOtherBasisAmt
Depreciation$300,707DepreciationAmt
Book Value$2,276BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,947TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to David and Margaret Home, Inc.Desc
Amt$46,594Amt
FieldValueIRS element (for citing)
Total Liability$46,594TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$822,474TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$822,474RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$822,474TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$820,964TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$820,964ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$820,964TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe School is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the School in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The School's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3All parent guardians receive a copy of our racially nondiscriminatory policy attached to the free lunch form application. In addition, the policy is posted in all common areas, such as the cafeteria and school office.
Schedule E, Part I, Line 6Joan Macy School (JMS) contracted with Bonita Unified School District to provide special education to Title 1 children and parents.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11A copy of the draft Form 990 is reviewed by the Director of Finance and Executive Director, and a copy of the Form 990 is sent to board members before it is filed with the IRS.
Form 990, Part VI, Section B, line 12cThe Conflict of Interest policy is monitored annually and states: All employees/directors of Joan Macy School ("JMS") shall avoid any conflict of interest or appearance of conflict of interest between their own individual interests and those of JMS. Examples of activities, which could pose a conflict of interest include, but are not limited to: 1. Any conduct that is disloyal or detrimental to JMS; 2. Having a direct or indirect (including ownership by family members) financial interest in a business entity that does or seeks to do business with, or is in competition with JMS; 3. Borrowing money from companies, other than recognized financial institutions, or from individuals, with which JMS does or seeks to do business; 4. Using confidential information gained in the course of employment with JMS for outside personal gain; 5. Accepting gifts, gratuities, free trips, personal property, or other items of value from an outside person or organization as an inducement to do business with that person or organization (anything with a value of more than $25.00 should be turned over to Senior Leadership for disposition); 6. Serving as a member of the governing body of any organization whose interests may be in competition with or conflict with those of JMS; 7. Beliefs, values, and commitments that prevent staff from fulfilling their job responsibilities, use of JMS time, facilities, or other equipment or supplies for furthering them, or attempting to convince others of their personal beliefs. 8. Outside employment, if (a) it requires extra hours and effort to such an extent that it conflicts with an employee's work schedule, duties, and/or responsibilities, (b) it would be detrimental to the employee's satisfactory performance of his or her job function(s), (c) it would result in the employee conducting outside work or related activities on company property during JMS working hours or using JMS facilities and/or equipment and supplies, (d) the employee would earn profit that directly results from affiliation with JMS, or (e) it would be otherwise detrimental to the interests of JMS. Disclosure I understand that conflicts of interest or the appearance of conflicts of interest are to be avoided in the course of my employment with JMS. In the event that I have a conflict of interest or if I am unclear about whether or not I have a conflict, whether in appearance or fact, I understand that I must report such conflict or appearance of conflict to my direct supervisor immediately. I further understand that such conflict or appearance of conflict may require either divestiture of such interest or that my services as an employee may be terminated.
Form 990, Part VI, Section B, line 15The board of directors reviews salaries and salary increases of top management officials.
Form 990, Part VI, Section C, line 19The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.

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