PACIFIC PRIMARY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- PACIFIC PRIMARY (EIN 23-7373767)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-07-15
- IRS object ID
- 201321969349301702
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-07-15T17:27:35-05:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941254756 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOOD & STRONG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 FIRST STREET 14TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237373767 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC PRIMARY SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PACI | NameControl |
| Phone | 4154091961 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 GROVE STREET | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94117 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BELANN GIARRETTO | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 4154091961 | Phone |
| Date Signed | 2013-07-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK S HANCOCK | Name |
| PTIN | P00857085 | PTIN |
| Phone | 4157810793 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BELANN GIARRETTO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 GROVE STREET | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94117 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3619598 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PACIFICPRIMARY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1974 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 103 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 351245 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 381660 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2887174 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3032288 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 247 | InvestmentIncomePriorYear |
| Investment Income Current Year | 256 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 168315 | OtherRevenuePriorYear |
| Other Revenue Current Year | 135432 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3406981 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3549636 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 207217 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 226247 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2474324 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2541184 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 62994 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 784503 | OtherExpensePriorYear |
| Other Expenses Current Year | 783219 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3466044 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3550650 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -59063 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1014 | RevenuesLessExpensesCY |
| Total Assets BOY | 8318045 | TotalAssetsBOY |
| Total Assets EOY | 8291376 | TotalAssetsEOY |
| Total Liabilities BOY | 5341813 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5147945 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2976232 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3143431 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3160730 | Expense |
| Grants | 226247 | Grants |
| Revenue | 3032288 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 3160730 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | 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 | 1 | 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 | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | 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 | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | 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 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 103 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| 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 | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | 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 | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | 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 | AMIE HAIZ | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4154091961 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 GROVE STREET | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94117 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| HASSAN ZAIDI | ||||||
| PRESIDENT | 10.00 | X | X | 0 | 0 | 0 |
| MICHAEL DUNN | ||||||
| VICE PRESIDENT | 10.00 | X | X | 0 | 0 | 0 |
| PAUL JOYCE | ||||||
| TREASURER | 10.00 | X | X | 0 | 0 | 0 |
| MARE MANANGAN | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| TARA SIEGEL | ||||||
| MEMBER AT-LARGE | 5.00 | X | X | 0 | 0 | 0 |
| HEATHER BECKSTEAD | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| RON BROWN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| TINA CHAO | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| HEIKE HISS | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| PAMELA HOFSASS | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| MICHELLE HORNEFF-COHEN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| ANTHONY LARKIN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| VANESSA MAREN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| JULIE MURCHINSON | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| EMMA PEAT | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| TAJEL SHAH | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| SUSAN SUN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| CHANTEL WALKER | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| BELANN GIARRETTO | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 121337 | 0 | 13431 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 121337 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 13431 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 5520 | FundraisingEvents |
| All Other Contributions | 376140 | AllOtherContributions |
| Total Contributions | 381660 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611110 | 3017579 | 3017579 |
| ACTIVITY FEES | 611600 | 14709 | 14709 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3032288 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 256 | TotalRevenueColumn |
| Exclusion | $256 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 203193 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 5520 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 69767 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 133426 | TotalRevenueColumn |
| Exclusion | $133,426 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 481 | GrossIncomeGaming |
| Gaming Direct Expenses | 195 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 286 | TotalRevenueColumn |
| Exclusion | $286 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1720 | TotalRevenueColumn |
| Exclusion | $1,720 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1720 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3549636 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3032288 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $135,688 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226247 | Total |
| Program Services | 226247 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122058 | Total |
| Program Services | 107497 | ProgramServices |
| Management And General | 12134 | ManagementAndGeneral |
| Fundraising | 2427 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1872818 | Total |
| Program Services | 1647993 | ProgramServices |
| Management And General | 187354 | ManagementAndGeneral |
| Fundraising | 37471 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33520 | Total |
| Program Services | 29498 | ProgramServices |
| Management And General | 3352 | ManagementAndGeneral |
| Fundraising | 670 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 365796 | Total |
| Program Services | 321900 | ProgramServices |
| Management And General | 36580 | ManagementAndGeneral |
| Fundraising | 7316 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146992 | Total |
| Program Services | 129353 | ProgramServices |
| Management And General | 14699 | ManagementAndGeneral |
| Fundraising | 2940 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14500 | Total |
| Program Services | 10875 | ProgramServices |
| Management And General | 3335 | ManagementAndGeneral |
| Fundraising | 290 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58056 | Total |
| Program Services | 51089 | ProgramServices |
| Management And General | 5806 | ManagementAndGeneral |
| Fundraising | 1161 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 734 | Total |
| Management And General | 734 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15590 | Total |
| Program Services | 13719 | ProgramServices |
| Management And General | 1559 | ManagementAndGeneral |
| Fundraising | 312 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47161 | Total |
| Program Services | 35447 | ProgramServices |
| Management And General | 10908 | ManagementAndGeneral |
| Fundraising | 806 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159180 | Total |
| Program Services | 140078 | ProgramServices |
| Management And General | 15918 | ManagementAndGeneral |
| Fundraising | 3184 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210814 | Total |
| Program Services | 185517 | ProgramServices |
| Management And General | 21081 | ManagementAndGeneral |
| Fundraising | 4216 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21861 | Total |
| Program Services | 19238 | ProgramServices |
| Management And General | 2186 | ManagementAndGeneral |
| Fundraising | 437 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CHILDREN'S MEALS | 92602 | 92602 | ||
| DUES, FEES & OTHER CHAR | 81058 | 71331 | 8106 | 1621 |
| INSTRUCTIONAL MATERIALS | 44210 | 44210 | ||
| FIELD TRIPS & EVENTS | 21320 | 21320 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16133 | Total |
| Program Services | 12816 | ProgramServices |
| Management And General | 3174 | ManagementAndGeneral |
| Fundraising | 143 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3550650 | Total |
| Program Services | 3160730 | ProgramServices |
| Management And General | 326926 | ManagementAndGeneral |
| Fundraising | 62994 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232688 | BOY |
| EOY | 471205 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 504032 | BOY |
| EOY | 311511 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36292 | BOY |
| EOY | 100773 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9176 | BOY |
| EOY | 16485 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38455 | BOY |
| EOY | 32140 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6964902 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1018215 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6139318 | BOY |
| EOY | 5946687 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1094344 | BOY |
| EOY | 1158978 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263740 | BOY |
| EOY | 253597 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8318045 | BOY |
| EOY | 8291376 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58639 | BOY |
| EOY | 62319 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 456011 | BOY |
| EOY | 383405 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4550000 | BOY |
| EOY | 4550000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 277163 | BOY |
| EOY | 152221 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5341813 | BOY |
| EOY | 5147945 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2950410 | BOY |
| EOY | 3062816 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25822 | BOY |
| EOY | 80615 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2976232 | BOY |
| EOY | 3143431 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8318045 | BOY |
| EOY | 8291376 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1014 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 168213 | ReconcilationOtherChanges |
| 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 B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 972426 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 63871 | InvestmentEarningsOrLosses |
| End Of Year Balance | 1036297 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 869278 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 103148 | InvestmentEarningsOrLosses |
| End Of Year Balance | 972426 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 802734 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 66544 | InvestmentEarningsOrLosses |
| End Of Year Balance | 869278 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 875726 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -72992 | InvestmentEarningsOrLosses |
| End Of Year Balance | 802734 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 723147 | OtherCostOrOtherBasis |
| Book Value | 723147 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6118237 | OtherCostOrOtherBasis |
| Depreciation | 932628 | Depreciation |
| Book Value | 5185609 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 123518 | OtherCostOrOtherBasis |
| Depreciation | 85587 | Depreciation |
| Book Value | 37931 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5946687 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTEREST RATE SWAP | Description |
| Amount | $152,221 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 152221 | TotalOfAmounts |
| Total Revenue | 3549636 | TotalRevenue |
| Total Expenses | 3550650 | TotalExpenses |
| Excess Or Deficit For Year | -1014 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 189717 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 3495 | DonatedServicesAndFacilities |
| Other | -$24,999 | OtherAmount |
| Total Adjustments | 168213 | TotalAdjustments |
| Excess Or Deficit Per FS | 167199 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3516601 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 189717 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 3495 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -226247 | OtherRevenues |
| Revenue Not Rptd F990 | -33035 | RevenueNotRptdF990 |
| Revenue Subtotal | 3549636 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3549636 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3349402 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -201248 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -201248 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3550650 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3550650 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701(D) 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. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITY FOR THE YEARS BEFORE 2009 OR STATE AUTHORITY FOR YEARS BEFORE 2008. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE -24,999. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID -226,247. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID -226,247. UNCOLLECTIBLE PLEDGE 24,999. |
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 | 0 | 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 | PACIFIC PRIMARY PUBLISHES THE POLICY OF NONDISCRIMINATION ON THE SCHOOL'S WEBSITE. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ANNUAL AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 187855 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 5520 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 182335 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 11011 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 13971 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 37724 | OtherDirectExpensesEvent1 |
| Name Of Event2 | OTHER | NameOfEvent2 |
| Gross Receipts Event2 | 20858 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 20858 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 7061 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 208713 | GrossReceiptsTotal |
| Charitable Contributions Total | 5520 | CharitableContributionsTotal |
| Gross Revenue Total Events | 203193 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 11011 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 13971 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 44785 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 69767 | DirectExpenseSummaryEvents |
| Net Income Summary | 133426 | 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 | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 26 | NumberOfRecipients |
| Amount Of Cash Grant | 226247 | 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: 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. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCIAL AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 943130123 | IssuerEIN |
| CUSIP Number | 00037CNJ5 | CUSIPNumber |
| Date Issued | 2008-10-02 | DateIssued |
| Issue Price | 4550000 | IssuePrice |
| Description Of Purpose | FINANCE PROJECTS AT 1501 GROVE STREET. | DescriptionOfPurpose |
| Defeased | 1 | Defeased |
| On Behalf Of Issuer | 1 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 4550000 | TotalProceeds |
| Issuance Costs From Proceeds | 91000 | IssuanceCostsFromProceeds |
| Credit Enhancement | 108693 | CreditEnhancement |
| Capital Expenditures | 4350307 | CapitalExpenditures |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 11816 | AmountOfGrant |
| Type Of Assistance | NEED-BASED SCHOLARSHIPS | TypeOfAssistance |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 189,717. DONATED SERVICES AND USE OF FACILITIES: 3,495. BAD DEBT EXPENSE -24,999. TOTAL TO FORM 990, PART XI, LINE 5: 168,213. | CHANGES IN NET ASSETS OR FUND BALANCES: |
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