VACAVILLE CHRISTIAN ACADEMY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- VACAVILLE CHRISTIAN ACADEMY (EIN 94-2299082)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-06-17
- IRS object ID
- 201321689349300347
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-06-17T15:20:36-05:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Ste 205 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 92821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942299082 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vacaville Christian Schools | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VACA | NameControl |
| Phone | 7074461776 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Paul Harrell | Name |
| Title | Chief Ed Officer | Title |
| Phone | 7074461776 | Phone |
| Date Signed | 2013-06-17 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Paul Harrell | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 9423386 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GO-VCS.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | Bible-based education. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 200 | TotalNbrEmployees |
| Total Nbr Volunteers | 31 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 722405 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 702822 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8844297 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8699159 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 15692 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5727 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -82851 | OtherRevenuePriorYear |
| Other Revenue Current Year | -55756 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9499543 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9351952 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 605057 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 584679 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5436684 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5260758 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 61310 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4627682 | OtherExpensePriorYear |
| Other Expenses Current Year | 4667612 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10669423 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10513049 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1169880 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1161097 | RevenuesLessExpensesCY |
| Total Assets BOY | 21658045 | TotalAssetsBOY |
| Total Assets EOY | 21273471 | TotalAssetsEOY |
| Total Liabilities BOY | 16516443 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 17124602 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5141602 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4148869 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8730147 | Expense |
| Grants | 584679 | Grants |
| Revenue | 8699159 | Revenue |
| Description | Non-denominational Christian school and childcare facility servicing children from infancy through high school, including daycare before and after normal school hours. During the 11/12 school year we provided education to 985 students. | Description |
| Total Program Service Expense | 8730147 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 44 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 200 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Harrell | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7074461776 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Ron Myska | ||||||
| Board Chair | 1.00 | X | X | 9452 | 0 | 0 |
| Scott Jacobs | ||||||
| Board Vice-Chair | 1.00 | X | X | 7848 | 0 | 0 |
| Dean Thorn | ||||||
| Board Vice-Chair - Part Year | 1.00 | X | X | 3762 | 0 | 0 |
| Donna Martian | ||||||
| Board Secretary | 1.00 | X | X | 6955 | 0 | 0 |
| Ted Spinardi | ||||||
| Board Treasurer | 1.00 | X | X | 3577 | 0 | 0 |
| Sheri Aguada | ||||||
| Board Member | 1.00 | X | 2631 | 0 | 0 | |
| Bejan Pazdel | ||||||
| Board Member | 1.00 | X | 8982 | 0 | 0 | |
| John McFadden | ||||||
| Board Member | 1.00 | X | 9678 | 0 | 0 | |
| Sheila Tucker | ||||||
| Board Member | 1.00 | X | 3830 | 0 | 0 | |
| Paul Harrell | ||||||
| Chief Educational Officer | 40.00 | X | 180542 | 0 | 25871 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 237257 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 25871 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 115826 | FundraisingEvents |
| All Other Contributions | 586996 | AllOtherContributions |
| Total Contributions | 702822 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611710 | 7788996 | 7788996 |
| Auxiliary | 611710 | 910163 | 910163 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8699159 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5727 | TotalRevenueColumn |
| Exclusion | $5,727 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 15678 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 115826 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 71434 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -55756 | TotalRevenueColumn |
| Exclusion | -$55,756 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9351952 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8699159 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$50,029 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 584679 | Total |
| Program Services | 584679 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 273572 | Total |
| Management And General | 273572 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4077313 | Total |
| Program Services | 3683125 | ProgramServices |
| Management And General | 392607 | ManagementAndGeneral |
| Fundraising | 1581 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 551220 | Total |
| Program Services | 418841 | ProgramServices |
| Management And General | 132379 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 358653 | Total |
| Program Services | 279996 | ProgramServices |
| Management And General | 78657 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7071 | Total |
| Management And General | 7071 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20191 | Total |
| Management And General | 20191 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17760 | Total |
| Management And General | 17760 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 295213 | Total |
| Program Services | 156152 | ProgramServices |
| Management And General | 133690 | ManagementAndGeneral |
| Fundraising | 5371 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91419 | Total |
| Program Services | 85732 | ProgramServices |
| Management And General | 5687 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 506134 | Total |
| Program Services | 435276 | ProgramServices |
| Management And General | 65797 | ManagementAndGeneral |
| Fundraising | 5061 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6905 | Total |
| Program Services | 6905 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1179600 | Total |
| Program Services | 740745 | ProgramServices |
| Management And General | 430242 | ManagementAndGeneral |
| Fundraising | 8613 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1188614 | Total |
| Program Services | 1022208 | ProgramServices |
| Management And General | 154520 | ManagementAndGeneral |
| Fundraising | 11886 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72453 | Total |
| Program Services | 62309 | ProgramServices |
| Management And General | 9419 | ManagementAndGeneral |
| Fundraising | 725 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| Student Classroom Expen | 927665 | 927665 | |
| Student Activity Expens | 186454 | 186454 | |
| Auxiliary expenses | 140060 | 140060 | |
| Fundraising | 28073 | 28073 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10513049 | Total |
| Program Services | 8730147 | ProgramServices |
| Management And General | 1721592 | ManagementAndGeneral |
| Fundraising | 61310 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | X | JointCosts |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385195 | BOY |
| EOY | 661695 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 511950 | BOY |
| EOY | 509610 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236624 | BOY |
| EOY | 261315 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2205 | BOY |
| EOY | 2591 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36648 | BOY |
| EOY | 92546 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 25943926 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6566938 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20142286 | BOY |
| EOY | 19376988 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 343137 | BOY |
| EOY | 368726 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21658045 | BOY |
| EOY | 21273471 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 343091 | BOY |
| EOY | 229425 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99988 | BOY |
| EOY | 38159 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15785000 | BOY |
| EOY | 16857018 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 288364 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16516443 | BOY |
| EOY | 17124602 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5134702 | BOY |
| EOY | 4147469 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6900 | BOY |
| EOY | 1400 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5141602 | BOY |
| EOY | 4148869 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21658045 | BOY |
| EOY | 21273471 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1161097 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 168364 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4226960 | OtherCostOrOtherBasis |
| Book Value | 4226960 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19563317 | OtherCostOrOtherBasis |
| Depreciation | 4626128 | Depreciation |
| Book Value | 14937189 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2055853 | OtherCostOrOtherBasis |
| Depreciation | 1847749 | Depreciation |
| Book Value | 208104 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 97796 | OtherCostOrOtherBasis |
| Depreciation | 93061 | Depreciation |
| Book Value | 4735 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19376988 | TotalOfBookValueLandBuildings |
| Total Revenue | 9351952 | TotalRevenue |
| Total Expenses | 10513049 | TotalExpenses |
| Excess Or Deficit For Year | -1161097 | ExcessOrDeficitForYear |
| Other | $168,364 | OtherAmount |
| Total Adjustments | 168364 | TotalAdjustments |
| Excess Or Deficit Per FS | -992733 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8838707 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -584679 | OtherRevenues |
| Revenue Not Rptd F990 | -584679 | RevenueNotRptdF990 |
| Revenue Subtotal | 9423386 | RevenueSubtotal |
| Other Revenues Not Included | -71434 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -71434 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9351952 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9831440 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -96930 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -96930 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9928370 | ExpensesSubtotal |
| Other Expenses Not Included | 584679 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 584679 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10513049 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | Change in Value of Interest Rate Swap 168,364. |
| Part XII, Line 2d - Other Adjustments: | Tuition discounts netted with revenue -584,679. |
| Part XII, Line 4b - Other Adjustments: | Direct fundraising expenses netted with revenue -71,434. |
| Part XIII, Line 2d - Other Adjustments: | Direct fundraising expenses netted with revenue 71,434. Change in value of interest rate swap -168,364. |
| Part XIII, Line 4b - Other Adjustments: | Tuition discounts netted with revenue 584,679. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Nondiscriminatory Policy Publication | Identifier |
| Return Reference | Schedule E, Part I, Line 3 | ReturnReference |
| Explanation | General annual statement published. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Cookie Dough | NameOfEvent1 |
| Gross Receipts Event1 | 76128 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 76128 | CharitableContributionsEvent1 |
| Cash Prizes Event1 | 150 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 5771 | NonCashPrizesEvent1 |
| Food And Beverage Event1 | 46071 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 1276 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Crab Feed | NameOfEvent2 |
| Gross Receipts Event2 | 41930 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 26252 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 15678 | GrossRevenueEvent2 |
| Food And Beverage Event2 | 8007 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 7671 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 13446 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 13446 | CharitableContribOtherEvents |
| Non Cash Prizes Other Events | 1121 | NonCashPrizesOtherEvents |
| Food And Beverage Other Events | 123 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 1244 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 131504 | GrossReceiptsTotal |
| Charitable Contributions Total | 115826 | CharitableContributionsTotal |
| Gross Revenue Total Events | 15678 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 150 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 6892 | NonCashPrizesTotalEvents |
| Food And Beverage Total Events | 54201 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 10191 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 71434 | DirectExpenseSummaryEvents |
| Net Income Summary | -55756 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Tuition financial aid | TypeOfGrant |
| Number Of Recipients | 90 | NumberOfRecipients |
| Amount Of Cash Grant | 584679 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Paul Harrell | NamePerson |
| Base Compensation Filing Org | 131117 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 49425 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 25871 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 206413 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | Housing and car allowances were paid for Paul Harrell, Head of School, and were included in taxable compensation. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 5: | Change in Value of Interest Rate Swap 168,364. Total to Form 990, Part XI, Line 5: 168,364. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XI, Line 2c: | The Organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. | Explanation of responsibility |
Comments