2014-07-15T14:17:30-05:00 2013-08-31 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2012-09-01 237373767 PACIFIC PRIMARY SCHOOL PACI 4154091961 1501 GROVE STREET SAN FRANCISCO CA 94117 BELANN GIARRETTO 4154091961 2014-07-15 1 MAGA E KISRIEV P01008919 4157810793 2012 2015-11-30 17:44:51Z BELANN GIARRETTO 1501 GROVE STREET SAN FRANCISCO CA 94117 4409978 0 X WWW.PACIFICPRIMARY.ORG X 1974 CA THE SCHOOL'S MISSION IS TO PROVIDE A SAFE AND CREATIVE LEARNING ENVIRONMENT WHERE THE DEVELOPMENT OF THE CHILD AND ACTIVE PARENT PARTICIPATION ARE INTEGRAL TO THE DAY-TO-DAY EDUCATION EXPERIENCE. 20 20 92 100 0 0 381660 1007757 3032288 3184321 256 4893 135432 161506 3549636 4358477 226247 254094 0 0 2541184 2612794 0 0 119249 783219 902754 3550650 3769642 -1014 588835 8291376 8941683 5147945 5011979 3143431 3929704 X PACIFIC PRIMARY'S CENTRAL MISSION IS TO SPARK A PASSION IN CHILDREN FOR A LIFE LONG LOVE OF LEARNING, CARING, AND CREATING. WE BELIEVE THAT BY FOCUSING ON THE WHOLE CHILD, FOSTERING A STRONG DIVERSE COMMUNITY, SUPPORTING WORKING PARENTS AND OUTSTANDING STAFF, AND PROVIDING A DYNAMIC CURRICULUM, WE ARE BUILDING A FOUNDATION FOR SOCIALLY RESPONSIBLE CHILDREN. 0 0 3283203 254094 3184321 PACIFIC PRIMARY SCHOOL OPERATES A PRIVATE PRESCHOOL AND EDUCATIONAL PROGRAM FOR CHILDREN AGES TWO AND A HALF TO SIX. WE OFFER A CURRICULUM THAT SUPPORTS THE WHOLE CHILD. OUR CURRICULUM IS DEVELOPMENTALLY APPROPRIATE, CHALLENGING AND OPEN ENDED SO THAT EACH CHILD CAN REALIZE THEIR OWN POTENTIAL. WE PLACE STRONG EMPHASIS ON CREATIVE ARTS, MUSIC AND MOVEMENT. WE SERVE A NUTRITIOUS BREAKFAST AND A HOT LUNCH EACH DAY. THERE ARE 155 CHILDREN ENROLLED IN THE SCHOOL, OF WHICH SEVENTEEN PERCENT RECEIVE FINANCIAL AID AND FIVE PERCENT ARE SPECIAL NEEDS. 3283203 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 92 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X AMIE HAIZ 4154091961 1501 GROVE STREET SAN FRANCISCO CA 94117 HASSAN ZAIDI 10.00 X X 0 0 0 MICHAEL DUNN 10.00 X X 0 0 0 RON BROWN 10.00 X X 0 0 0 MARE MANANGAN 10.00 X X 0 0 0 HEATHER BECKSTEAD 5.00 X 0 0 0 BRISEN BRADY 5.00 X 0 0 0 AARON FORTH 5.00 X 0 0 0 CHRISTINE FOX 5.00 X 0 0 0 ARCELIA HURTADO 5.00 X 0 0 0 VANESSA MAREN 5.00 X 0 0 0 ERIN MULLEN 5.00 X 0 0 0 KRISTEN NADARAJA 5.00 X 0 0 0 EMMA PEAT 5.00 X 0 0 0 AUGUSTINE PHILLIPS 5.00 X 0 0 0 PETER SCANLON 5.00 X 0 0 0 TARA SIEGEL 5.00 X 0 0 0 VISHAL TAYAL 5.00 X 0 0 0 CHANTEL WALKER 5.00 X 0 0 0 KRISTEN YAMAMOTO GROWNEY 5.00 X 0 0 0 SUSAN SUN 5.00 X 0 0 0 BELANN GIARRETTO 40.00 X 125321 0 18980 125321 0 18980 1 0 0 0 0 14400 54835 938522 1007757 TUITION 611110 3159715 3159715 ACTIVITY FEES 611600 24606 24606 3184321 4893 4893 196260 14400 49751 146509 146509 8991 1750 7241 7241 MISCELLANEOUS REVENUE 900099 7756 7756 7756 4358477 3184321 0 166399 254094 254094 144301 125542 14430 4329 1922218 1672329 192222 57667 25690 22350 2569 771 371246 322984 37125 11137 149339 129925 14934 4480 13500 10125 3105 270 70347 52760 16180 1407 730 730 33096 16971 5444 10681 52093 37275 13971 847 154231 135723 15423 3085 213193 187610 21319 4264 21503 18923 2150 430 DUES, FEES & OTHER CHAR 140249 134639 2805 2805 CHILDREN'S MEALS 87919 87919 INSTRUCTIONAL MATERIALS 48047 48047 FIELD TRIPS & EVENTS 21583 21583 46263 4404 24783 17076 3769642 3283203 367190 119249 471205 309364 311511 696346 100773 548567 16485 24148 32140 51522 7026528 1221264 5946687 5805264 1158978 1263018 253597 243454 8291376 8941683 62319 91223 383405 458363 4550000 4450000 152221 12393 5147945 5011979 X 3062816 3011718 80615 917986 3143431 3929704 8291376 8941683 588835 197438 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1036297 53705 1090002 972426 63871 1036297 869278 103148 972426 802734 66544 869278 875726 -72992 802734 1.00000 0 0 723147 723147 6161137 1119052 5042085 142244 102212 40032 5805264 INTEREST RATE SWAP 12393 12393 X 4293456 197438 1370 -263829 -65021 4358477 0 4358477 3507183 1370 -263829 -262459 3769642 0 3769642 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA TAX CODE. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITY FOR THE YEARS BEFORE 2010 OR STATE AUTHORITY FOR YEARS BEFORE 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSES NETTED AGAINST REVENUE -254,094. SPECIAL EVENTS EXPENSES NETTED AGAINST REVENUE -9,735. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSES NETTED AGAINST REVENUE -254,094. SPECIAL EVENTS EXPENSES NETTED AGAINST REVENUE -9,735. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 PACIFIC PRIMARY PUBLISHES THE POLICY OF NONDISCRIMINATION ON THE SCHOOL'S WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 PACIFIC PRIMARY SCHOOL RECEIVED $54,835 FROM FIRST 5 SAN FRANCISCO. ANNUAL AUCTION 196260 14400 181860 13584 4818 33099 196260 14400 181860 13584 4818 33099 51501 130359 1 SCHOLARSHIPS 31 254094 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOOL ACCEPTS ALL FINANCIAL AID APPLICATIONS. THE DIRECTORS REVIEW ALL APPLICATIONS AND GRANT AWARDS BASED ON DEMONSTRATED FINANCIAL NEED. FAMILIES THAT ARE AWARDED FINANCIAL AID ARE NOTIFIED AT THE END OF FEBRUARY AND SIGN A CONTRACT THAT OUTLINES THEIR FINANCIAL AID AWARD AND MONTHLY TUITION AMOUNT. FAMILIES ON FINANCIAL AID PAY TUITION ON A 12-MONTH BASIS AND RECEIVE A MONTHLY TUITION INVOICE WHICH OUTLINES THEIR FINANCIAL AID AWARD. THE FINANCIAL AID BUDGET IS MONITORED MONTHLY IN THE FINANCIAL REPORTING PROCESS. A ABAG FINANCIAL AUTHORITY 943130123 00037CNJ5 2008-10-02 4550000 FINANCE PROJECTS AT 1501 GROVE STREET. 1 0 0 A 4550000 91000 108693 4350307 2009 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 1 1 0 0 0 1 A 1 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. UPON REVIEW COMPLETION, THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST ("CONFLICT") MEANS A CONFLICT, OR THE APPEARANCE OF A CONFLICT, BETWEEN THE PRIVATE INTEREST AND OFFICIAL RESPONSIBILITIES OF A PERSON IN A POSITION OF TRUST. PERSONS IN A POSITION OF TRUST INCLUDE STAFF MEMBERS, OFFICERS, AND BOARD MEMBERS OF PACIFIC PRIMARY. POLICY AND PRACTICES 1. FULL DISCLOSURE BY NOTICE IN WRITING, SHALL BE MADE BY THE INTERESTED PARTIES TO THE FULL BOARD OF DIRECTORS FOR ALL CONFLICTS OF INTEREST, INCLUDING, BUT NOT LIMITED TO THE FOLLOWING: A. A BOARD MEMBER IS RELATED TO ANOTHER BOARD MEMBER OR STAFF MEMBER BY BLOOD, MARRIAGE OR DOMESTIC PARTNERSHIP; B. A STAFF MEMBER IN A SUPERVISORY CAPACITY IS RELATED TO ANOTHER STAFF MEMBER WHOM HE/SHE SUPERVISES; C. A STAFF MEMBER OR THEIR ORGANIZATION STANDS TO BENEFIT FROM A TRANSACTION OR STAFF MEMBER OF SUCH ORGANIZATION RECEIVES PAYMENT FROM ANY SUBCONTRACT, GOODS, OR SERVICES OTHER THAN AS PART OF HIS/HER REGULAR JOB RESPONSIBILITIES OR AS REIMBURSEMENT FOR REASONABLE EXPENSES INCURRED AS PROVIDED IN THE BYLAWS AND BOARD POLICY; D. A BOARD MEMBER'S ORGANIZATION RECEIVES FUNDING FROM PACIFIC PRIMARY; E. A BOARD MEMBER OR STAFF MEMBER IS A MEMBER OF THE GOVERNING BODY OF A CONTRIBUTOR TO PACIFIC PRIMARY. 2. FOLLOWING FULL DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST OR ANY CONDITION LISTED ABOVE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS, AND IF SO, THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT PACIFIC PRIMARY'S BEST INTERESTS. BOTH VOTES SHALL BE BY A MAJORITY VOTE WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTOR, EVEN IF THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM, PROVIDED THAT AT LEAST ONE CONSENTING DIRECTOR IS DISINTERESTED. FORM 990, PART VI, SECTION B, LINE 15 STAFF SALARIES (INCLUDING DIRECTOR) ARE BENCHMARKED BY THE SCHOOL'S BOARD OF DIRECTORS ANNUALLY. PACIFIC PRIMARY'S SALARIES ARE COMPARED TO OTHER COMPARABLE SCHOOLS IN SAN FRANCISCO. THE PRESIDENT AND VICE-PRESIDENT OF THE SCHOOL'S BOARD CONDUCT A CONFIDENTIAL SURVEY OF RANDOM STAFF MEMBERS AND PARENTS TO EVALUATE THE EXECUTIVE DIRECTOR'S PERFORMANCE THROUGHOUT THE SCHOOL YEAR. THIS EVALUATION WILL BE THE BASIS OF DISCUSSION AMONGST THE BOARD OF DIRECTORS TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY INCREASES ANNUALLY. TOP MANAGEMENT OFFICIALS ARE EVALUATED AND RECEIVE SALARY INCREASES FROM THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC IN THE SCHOOL'S ANNUAL NEWSLETTER PUBLICATION, WHICH IS BROADLY DISTRIBUTED. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.