2026-02-23T07:44:59-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 030507280 TIERRA PACIFICA CHARTER SCHOOL TIER 8314629404 986 BOSTWICK LANE SANTA CRUZ CA 95062 VALERIE ROYALTEY-QUANDT EXECUTIVE DIRECTOR 8314629404 2026-02-18 1 1 MEI-LI HUANG P02383735 9099857286 2026-02-18 2024 2025-03-06 01:10:19Z SIENA SHAW 986 BOSTWICK LANE SANTA CRUZ CA 95062 2279671 0 X WWW.TIERRAPACIFICA.ORG X 2003 CA TO EDUCATE CHILDREN IN A SUPPORTIVE COMMUNITY ENVIRONMENT. 9 8 69 100 0 0 2172842 2215595 0 0 40243 58154 2750 5922 2215835 2279671 0 0 0 0 1798843 1905801 0 0 22928 472327 504869 2271170 2410670 -55335 -130999 2135382 2257717 165653 418987 1969729 1838730 THE MISSION IS TO CREATE A COLLABORATIVE LEARNING ENVIRONMENT AMONG PARENTS, TEACHERS, AND COMMUNITY MEMBERS COMMITTED TO THE DEVELOPMENT OF THE WHOLE CHILD. 0 0 1511311 0 0 1. THE EDUCATION OF GRADES TK THROUGH 8 BY DEVELOPING NEW, INNOVATIVE, AND MORE FLEXIBLE WAYS OF EDUCATING CHILDREN WITHIN THE PUBLIC SCHOOL SYSTEM. 2. CREATE A MULTI-GENERATIONAL COMMUNITY OF LEARNERS. 3. DEVELOP LIFE LONG LEARNERS. TIERRA PACIFICA CHARTER SCHOOL SERVED APPROXIMATELY 160 STUDENTS. 1511311 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 69 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X PEGGY GROSS 8314629404 986 BOSTWICK LANE SANTA CRUZ CA 95062 SHANNON WOODS DIRECTOR/INSTRUCTOR 40.00 X 71606 0 43764 DESIREE HUNT TERM END 13125 DIRECTOR/SUBSTITUTE 26.00 X 8677 0 1925 SIENA SHAW PRESIDENT 6.00 X X 0 0 0 STEPHANIE SONNENSHINE VICE PRESIDENT 6.00 X X 0 0 0 KATHARINA KLEIN TREASURER 6.00 X X 0 0 0 MARISON WHISNER DIRECTOR/INTERIM TREASURER 3.00 X X 0 0 0 CAITLIN OSTRANDER SECRETARY 6.00 X X 0 0 0 JASPER BILLINGS DIRECTOR 3.00 X 0 0 0 BEAU SMITH DIRECTOR 3.00 X 0 0 0 JENNIFER PROUDFOOT EXECUTIVE DIRECTOR 40.00 X 139003 0 68342 GWYNNE CROPSEY DIRECTOR OF FINANCE 40.00 X 87096 0 51254 KEONNA GEER TERM END 11625 EXECUTIVE DIRECTOR 40.00 X 55445 0 22757 361827 0 188042 1 0 1 0 0 1958889 256706 2215595 58154 58154 OTHER INCOME 900099 5922 5922 5922 2279671 0 0 64076 X 491711 309778 181933 994630 640185 340876 13569 226785 145900 77859 3026 141912 91361 48595 1956 50763 32488 17767 508 314260 172843 141417 24180 20311 3869 21047 16838 4209 53569 42855 10714 28254 28254 INSTRUCTIONAL MATERIALS 47498 47498 OTHER EXPENSES 16061 11565 4496 2410670 1511311 876431 22928 135077 21888 1289617 1420325 86330 244715 1336739 765950 624358 570789 2135382 2257717 165653 418987 165653 418987 X 1960729 1829730 9000 9000 1969729 1838730 2135382 2257717 -130999 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1336739 765950 570789 570789 X 2279671 0 2279671 0 2279671 2410670 0 2410670 0 2410670 PART X, LINE 2: THE SCHOOL IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE LIVE OAK SCHOOL DISTRICT AS PART OF ITS OPERATION AS A PUBLIC CHARTER. X X X 0 0 0 0 0 0 0 0 0 JENNIFER PROUDFOOT EXECUTIVE DIRECTOR 139003 0 0 0 0 0 26550 0 41792 0 207345 0 0 0 PART I, LINE 3 COMPENSATION WAS ESTABLISHED THROUGH A WRITTEN EMPLOYMENT CONTRACT, SUPPORTED BY A COMPENSATION SURVEY TO CONFIRM REASONABLENESS, AND FORMALLY APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. ANY BOARD MEMBER DEEMED TO HAVE A CONFLICT DOES NOT PARTICIPATE IN THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE TIERRA PACIFICA BOARD IS COMPRISED OF PARENTS AND COMMUNITY MEMBERS AND HAS THE RESPONSIBILITY TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES. THIS IS DETERMINED IN OPEN SESSION OF THE BOARD MEETING AND DOCUMENTED WITHIN THE BOARD MEETING MINUTES. ALL OTHER STAFF COMPENSATION IS DETERMINED BY THE EXECUTIVE DIRECTOR WITHIN THE BUDGET APPROVED BY THE BOARD. THE EXECUTIVE DIRECTOR PERIODICALLY RESEARCHES SALARIES FROM COMPARABLE ORGANIZATIONS AS PART OF THIS DETERMINATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FROM THE OFFICER MANAGER VIA EMAIL OR IN PERSON. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 169,537. MANAGEMENT AND GENERAL EXPENSES 138,712. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 308,249. OTHER FEES FOR SVC: PROGRAM SERVICE EXPENSES 3,306. MANAGEMENT AND GENERAL EXPENSES 2,705. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,011. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.