PRESIDIO KNOLLS SCHOOL INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PRESIDIO KNOLLS SCHOOL INC (EIN 20-5758127)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202621349349306677
- Schema version
- 2024v5.5
- 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 J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T12:53:40-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341884125 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4722 N 24TH ST STE 300 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205758127 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESIDIO KNOLLS SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 4152020770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GILLIAN WILSON | PersonNm |
| Person Title | CFOO | PersonTitleTxt |
| Phone | 4152020770 | PhoneNum |
| Signature | 2026-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTEN M BASS | PreparerPersonNm |
| PTIN | P01247587 | PTIN |
| Phone | 6022646835 | PhoneNum |
| Preparation | 2026-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS LIVACCARI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,812,497 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PRESIDIOKNOLLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF... TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 158 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,076,143 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,719,459 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,115,493 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,083,218 | CYProgramServiceRevenueAmt |
| PY Investment Income | $558,921 | PYInvestmentIncomeAmt |
| CY Investment Income | $942,416 | CYInvestmentIncomeAmt |
| PY Other Revenue | $726,873 | PYOtherRevenueAmt |
| CY Other Revenue | $506 | CYOtherRevenueAmt |
| PY Total Revenue | $19,477,430 | PYTotalRevenueAmt |
| CY Total Revenue | $22,745,599 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,100,830 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,874,951 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,915,472 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,647,029 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $51,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $549,315 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,588,325 | PYOtherExpensesAmt |
| CY Other Expenses | $5,430,125 | CYOtherExpensesAmt |
| PY Total Expenses | $18,604,627 | PYTotalExpensesAmt |
| CY Total Expenses | $21,003,105 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $872,803 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,742,494 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,636,642 | TotalAssetsBOYAmt |
| Total Assets EOY | $74,821,141 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,002,254 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,459,733 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,634,388 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,361,408 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE EDUCATION AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,811,298 | ExpenseAmt |
| Grant | $1,874,951 | GrantAmt |
| Revenue | $19,083,724 | RevenueAmt |
| Desc | PRESIDIO KNOLLS SCHOOOL (PKS) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL SCHOOL FOUNDED AS A PRESCHOOL IN 2006 IN SAN FRANCISCO, CALIFORNIA, OFFERING A REGGIO EMILIA INSPIRED EDUCATIONAL APPROACH WITH MANDARIN IMMERSION PROGRAM. IN 2012, THE SCHOOL BEGAN AN EMERGING K-8 PROGRAM. DURING THE YEAR ENDED JUNE 30, 2025, ENROLLMENT IN THE SCHOOL, CURRENTLY WITH PRESCHOOL THROUGH 8TH GRADE, WAS APPROXIMATELY 400 STUDENTS.AUXILIARY PROGRAMS PROVIDE STUDENTS WITH OPPORTUNITIES TO ENGAGE IN SUPERVISED ACTIVITIES BEYOND THE REGULAR SCHOOL DAY IN A FAMILIAR SCHOOL ENVIRONMENT. PROGRAMS INCLUDE EXTENDED CARE, ENRICHMENT CLASSES, ATHLETICS, AND SUMMER CAMP OFFERINGS. (SEE SCHEDULE O)EXTENDED CARE IS OFFERED BEFORE AND AFTER SCHOOL WITH ADVANCE REGISTRATION. ACTIVITIES INCLUDE OUTDOOR PLAY, FREE-CHOICE ACTIVITY CENTERS, AND SNACKS FOR PRESCHOOL STUDENTS, AND SUPERVISED FREE PLAY AND OUTDOOR ACTIVITIES FOR ELEMENTARY AND MIDDLE SCHOOL STUDENTS. OPTIONAL FEE-BASED ENRICHMENT CLASSES ARE AVAILABLE DURING EXTENDED CARE HOURS.ENRICHMENT PROGRAMS ARE OFFERED THROUGHOUT THE SCHOOL YEAR ON CAMPUS AND INCLUDE A VARIETY OF FEE-BASED CLASSES SUCH AS ART, ROBOTICS, CHESS, LANGUAGE, PERFORMING ARTS, AND OTHER SEASONAL OFFERINGS FOR PRESCHOOL THROUGH MIDDLE SCHOOL STUDENTS.ATHLETICS PROGRAMS PROMOTE PHYSICAL FITNESS, TEAMWORK, AND SOCIAL-EMOTIONAL DEVELOPMENT THROUGH PARTICIPATION IN RECREATIONAL LEAGUES AND SEASONAL SPORTS SUCH AS SOCCER, VOLLEYBALL, BASKETBALL, AND FUTSAL. PROGRAMS ARE OPEN TO ALL INTERESTED STUDENTS.SUMMER CAMP OFFERS A K-8 MANDARIN IMMERSION PROGRAM FOR ENROLLED STUDENTS AND THE BROADER COMMUNITY, PROVIDING EDUCATIONAL AND RECREATIONAL ACTIVITIES DURING THE SUMMER MONTHS. | Desc |
| Total Program Service Expenses | $15,811,298 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 158 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AILEEN DE LEON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4152020770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 10TH STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| THERESA JOHNSON | ||||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WENDY WONG | ||||||||
| TRESURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ALEJANDRA RINCON | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ALI NAZER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| BETTY LUK | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTY LAO | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| EMILIA DAMJANOVIC | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| EMMA COCKS | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMIE WONG | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JANETTE FONG | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JASON WILLIAMS | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JEVAN SOO | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| KIRK LAND | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| LILY FU | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK ROCHE | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MARY MERCER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| NANCY HONG | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ROB TSAI | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SONIA WADHAWAN | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TING CHEN | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| WILL CHU | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER LIVACCARI | ||||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $453,088 | $0 | $22,589 | |||
| GILLIAN WILSON | ||||||||
| CFOO | 40.00 | Yes (X) | $205,395 | $0 | $6,426 | |||
| SIMONA CHONGO | ||||||||
| HEAD OF PRESCHOOL | 40.00 | $156,991 | $0 | $14,298 | Yes (X) | |||
| LORRAINE CHAO | ||||||||
| HEAD OF ELEMENTARY | 40.00 | $188,399 | $0 | $12,231 | Yes (X) | |||
| MICHAEL LEVY | ||||||||
| HEAD OF MIDDLE SCHOOL | 40.00 | $201,445 | $0 | $15,646 | Yes (X) | |||
| AILEEN DE LEON | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $158,064 | $0 | $14,316 | Yes (X) | |||
| ELIZABETH HEUSER | ||||||||
| WELLNESS LEAD | 40.00 | $134,680 | $0 | $13,599 | Yes (X) | |||
| LARRY ROADCAP | ||||||||
| FORMER CFOO | 40.00 | $170,453 | $0 | $11,234 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,668,515 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $110,339 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MOONSHOT LAB LLC | |||||
| 721 S FIGUEROA | BELL | CA | 90201 | AUXILLARY - ENRICHMENT AND CAMP | $159,114 |
| CBIZ CPAS | |||||
| 1 MONTGOMERY STREET SUITE 1700 | SAN FRANCISCO | CA | 94104 | AUDITING SERVICES | $130,033 |
| CAMPUS LLC | |||||
| PO BOX 147029 | GAINESVILLE | FL | 32614 | CONSULTING SERVICES | $115,143 |
| INTELLIGENT TECHNICAL SOLUTION LLC | |||||
| 3330 WEST DESERT INN ROAD SUITE B | LAS VEGAS | NV | 89102 | IT SERVICES | $111,236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $88,365 | FundraisingAmt |
| Government Grants | $1,569,714 | GovernmentGrantsAmt |
| All Other Contributions | $1,061,380 | AllOtherContributionsAmt |
| Noncash Contributions | $109,300 | NoncashContributionsAmt |
| Total Contributions | $2,719,459 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $17,521,556 | $17,521,556 |
| AUXILIARY PROGRAMS | 611600 | $1,561,662 | $1,561,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,083,218 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $942,416 | TotalRevenueColumnAmt |
| Exclusion | $942,416 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $66,898 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $88,365 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $66,898 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $506 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $506 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $506 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,745,599 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,083,724 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $942,416 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,874,951 | TotalAmt |
| Program Services | $1,874,951 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $850,061 | TotalAmt |
| Program Services | $293,120 | ProgramServicesAmt |
| Management And General | $386,929 | ManagementAndGeneralAmt |
| Fundraising | $170,012 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,655,201 | TotalAmt |
| Program Services | $8,528,468 | ProgramServicesAmt |
| Management And General | $1,988,576 | ManagementAndGeneralAmt |
| Fundraising | $138,157 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,085 | TotalAmt |
| Program Services | $207,203 | ProgramServicesAmt |
| Management And General | $46,772 | ManagementAndGeneralAmt |
| Fundraising | $3,110 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,148,857 | TotalAmt |
| Program Services | $889,507 | ProgramServicesAmt |
| Management And General | $232,500 | ManagementAndGeneralAmt |
| Fundraising | $26,850 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $735,825 | TotalAmt |
| Program Services | $565,255 | ProgramServicesAmt |
| Management And General | $151,299 | ManagementAndGeneralAmt |
| Fundraising | $19,271 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,552 | TotalAmt |
| Management And General | $17,552 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,438 | TotalAmt |
| Management And General | $134,438 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,000 | TotalAmt |
| Fundraising | $51,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,004 | TotalAmt |
| Program Services | $19,698 | ProgramServicesAmt |
| Management And General | $312,928 | ManagementAndGeneralAmt |
| Fundraising | $20,378 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,052 | TotalAmt |
| Program Services | $10,234 | ProgramServicesAmt |
| Management And General | $58,782 | ManagementAndGeneralAmt |
| Fundraising | $1,036 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,163 | TotalAmt |
| Program Services | $2,918 | ProgramServicesAmt |
| Management And General | $91,334 | ManagementAndGeneralAmt |
| Fundraising | $3,911 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,101 | TotalAmt |
| Management And General | $209,101 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $596,881 | TotalAmt |
| Program Services | $454,226 | ProgramServicesAmt |
| Management And General | $126,539 | ManagementAndGeneralAmt |
| Fundraising | $16,116 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,392 | TotalAmt |
| Program Services | $96,655 | ProgramServicesAmt |
| Management And General | $112,689 | ManagementAndGeneralAmt |
| Fundraising | $3,048 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $776,645 | TotalAmt |
| Program Services | $591,027 | ProgramServicesAmt |
| Management And General | $164,649 | ManagementAndGeneralAmt |
| Fundraising | $20,969 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,418,801 | TotalAmt |
| Program Services | $1,079,707 | ProgramServicesAmt |
| Management And General | $300,786 | ManagementAndGeneralAmt |
| Fundraising | $38,308 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,166 | TotalAmt |
| Management And General | $144,166 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATIONAL SUPPLIES | $1,188,351 | $1,173,593 | $14,758 | |
| DUES AND SUBSCRIPTIONS | $122,950 | $18,811 | $98,861 | $5,278 |
| BAD DEBT EXPENSE | $4,995 | $4,995 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,634 | TotalAmt |
| Program Services | $5,925 | ProgramServicesAmt |
| Management And General | $49,833 | ManagementAndGeneralAmt |
| Fundraising | $26,876 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,003,105 | TotalAmt |
| Program Services | $15,811,298 | ProgramServicesAmt |
| Management And General | $4,642,492 | ManagementAndGeneralAmt |
| Fundraising | $549,315 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,118,823 | BOYAmt |
| EOY | $7,728,846 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $10,145,401 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,995 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,876,223 | BOYAmt |
| EOY | $8,732,399 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,819 | BOYAmt |
| EOY | $50,255 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,286 | BOYAmt |
| EOY | $133,172 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $58,340,885 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,309,817 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,440,496 | BOYAmt |
| EOY | $48,031,068 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,636,642 | BOYAmt |
| EOY | $74,821,141 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,776,077 | BOYAmt |
| EOY | $2,070,801 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,501,843 | BOYAmt |
| EOY | $13,654,925 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,724,334 | BOYAmt |
| EOY | $25,734,007 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,002,254 | BOYAmt |
| EOY | $41,459,733 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,629,393 | BOYAmt |
| EOY | $33,361,408 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,995 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,634,388 | BOYAmt |
| EOY | $33,361,408 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,636,642 | BOYAmt |
| EOY | $74,821,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,742,494 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$15,474 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,503,707 | OtherCostOrOtherBasisAmt |
| Book Value | $15,503,707 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,163,479 | OtherCostOrOtherBasisAmt |
| Depreciation | $966,619 | DepreciationAmt |
| Book Value | $2,196,860 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,258,818 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,946,475 | DepreciationAmt |
| Book Value | $30,312,343 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $413,263 | OtherCostOrOtherBasisAmt |
| Depreciation | $395,105 | DepreciationAmt |
| Book Value | $18,158 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,618 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,618 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,031,068 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,855,174 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$15,474 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,874,951 | OtherRevenueAmt |
| Revenue Not Reported | -$1,890,425 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,745,599 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,745,599 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,128,154 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,128,154 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,874,951 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,874,951 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $21,003,105 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS NETTED AGAINST TUITION ON AUDITED STATEMENTS -1,874,951. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS NETTED AGAINST TUITION ON AUDITED STATEMENTS 1,874,951. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | NON-DISCRIMINATORY POLICY IS INLCUDED IN THE WELCOME PAGE UNDER ADMISSION SECTION IN SCHOOL WEBSITE. HTTPS://WWW.PRESIDIOKNOLLS.ORG/ADMISSIONS-WELCOME. |
| SCHEDULE E, PART I, LINE 6 | PRESIDIO KNOLLS SCHOOL QUALIFIES FOR PRESCHOOL FOR ALL / HEADSTART / FIRST FIVE FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM AND SOME OF 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO TO QUALIFY. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOY RAISING LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2796 | AddressLine1Txt |
| City | SARATOGA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95070 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | ADVANCEMENT SUPPORT | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $51,000 | RetainedByContractorAmt |
| Net To Organization | -$51,000 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $51,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$51,000 | TotalNetToOrganizationAmt |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPRING GALA | Event1Nm |
| Gross Receipts Event1 | $155,263 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $88,365 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $66,898 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $66,898 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $155,263 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $88,365 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $66,898 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $66,898 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $66,898 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE AWARDS AND AUXILIARY DISCOUNTS | 46 | $1,071,453 | FAIR VALUE OF ADJUSTED TUITION | TUITION ASSISTANCE PROVIDED BY THE SCHOOL AS A DISCOUNT TO COST |
| PRESCHOOL FOR ALL PROGRAM, TUITION CREDITS | 62 | $784,748 | FAIR VALUE OF ADJUSTED TUITION | ELFA TUITION CREDITS APPLIED TO COST |
| ANNUAL TUITION CREDITS | 75 | $18,750 | FAIR VALUE OF ADJUSTED TUITION | TUITION CREDITS APPLIED TO COST |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL OFFERS ADJUSTED TUITION ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. AN INDEPENDENT THIRD-PARTY SERVICE, CLARITY, USED BY MANY SCHOOLS, PROVIDES AN OBJECTIVE EVALUATION OF EACH FAMILY'S FINANCIAL NEED. BASED ON THIS ASSESSMENT AND AVAILABLE FUNDING, GRANTS ARE AWARDED TO AS MANY ELIGIBLE APPLICANTS AS POSSIBLE. ADDITIONAL PROGRAMS MAY ALSO HELP OFFSET TUITION COSTS. PKS IS AN APPROVED PROVIDER FOR ELFA FUNDING THROUGH THE CITY OF SAN FRANCISCO FOR FAMILIES EARNING LESS THAN 150% OF AREA MEDIAN INCOME. FAMILIES ARE ENCOURAGED TO COMPLETE THE STANDARD ADMISSIONS AND ADJUSTED TUITION APPLICATION PROCESS, AFTER WHICH ELIGIBILITY IS EVALUATED TO DETERMINE WHETHER ELFA FUNDING MAY FURTHER REDUCE TUITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER LIVACCARI | ||||||||||||||
| HEAD OF SCHOOL | $453,088 | $0 | $0 | $0 | $0 | $0 | $10,350 | $0 | $12,239 | $0 | $475,677 | $0 | $0 | $0 |
| MICHAEL LEVY | ||||||||||||||
| HEAD OF MIDDLE SCHOOL | $201,445 | $0 | $0 | $0 | $0 | $0 | $6,043 | $0 | $9,603 | $0 | $217,091 | $0 | $0 | $0 |
| GILLIAN WILSON | ||||||||||||||
| CFOO | $205,395 | $0 | $0 | $0 | $0 | $0 | $6,162 | $0 | $264 | $0 | $211,821 | $0 | $0 | $0 |
| LORRAINE CHAO | ||||||||||||||
| HEAD OF ELEMENTARY | $188,399 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,231 | $0 | $200,630 | $0 | $0 | $0 |
| LARRY ROADCAP | ||||||||||||||
| FORMER CFOO | $170,453 | $0 | $0 | $0 | $0 | $0 | $5,114 | $0 | $6,120 | $0 | $181,687 | $0 | $0 | $0 |
| AILEEN DE LEON | ||||||||||||||
| DIRECTOR OF FINANCE | $158,064 | $0 | $0 | $0 | $0 | $0 | $4,742 | $0 | $9,574 | $0 | $172,380 | $0 | $0 | $0 |
| SIMONA CHONGO | ||||||||||||||
| HEAD OF PRESCHOOL | $156,991 | $0 | $0 | $0 | $0 | $0 | $4,710 | $0 | $9,588 | $0 | $171,289 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| Bond Issued | 2022-12-01 | BondIssuedDt |
| Issue Price | $33,000,000 | IssuePriceAmt |
| Purpose | TO REFINANCE PURCHASE PRICE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $27,500,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $277,275 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $13,636,271 | CapitalExpendituresAmt |
| Other Spent Proceeds | $17,086,455 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPASS BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER LIVACCARI | PersonNm |
| Relationship With Org | HEAD OF SCHOOL | RelationshipWithOrgTxt |
| Loan Purpose | PERSONAL LOAN | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $100,000 | OriginalPrincipalAmt |
| Balance Due | $50,255 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $50,255 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $26,392 | TUITION ASSISTANCE | DISCOUNTED TUITION |
| $34,118 | TUITION REMISSION | TUITION REMISSION IS AN EMPLOYEE BENEFIT |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $109,300 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK FAIR VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD EXECUTIVE COMMITTEE, BOARD FINANCE COMMITTEE AND BOARD FUNDRAISING/DEVELOPMENT COMMITTEE REVIEW THE TAX RETURN PRIOR TO FILING. THE BOARD FINANCE COMMITTEE APPROVES THE FINAL TAX RETURN PRIOR TO FILING. AFTER FILING, THE PUBLIC DISCLOSURE COPY IS SHARED WITH ALL COMMITTEE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY APPLICABLE TO BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. COVERED INDIVIDUALS ARE REQUIRED TO PROVIDE WRITTEN DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON HIRE, ELECTION, OR APPOINTMENT AND ANNUALLY THEREAFTER, INCLUDING DIRECT OR INDIRECT FINANCIAL INTERESTS, BUSINESS AFFILIATIONS, NONPROFIT INVOLVEMENT, AND INTERESTS OF FAMILY MEMBERS OR SIGNIFICANT OTHERS. THESE DISCLOSURES ARE COLLECTED AND REVIEWED BY THE CORPORATE SECRETARY AND CONTROLLER AND MAINTAINED ON FILE. FOLLOWING DISCLOSURE, THE INDIVIDUAL WILL NOT PARTICIPATE IN THE DISCUSSION OR DECISION-MAKING PROCESS. POTENTIAL CONFLICTS ARE REPORTED TO THE CHIEF OPERATING OFFICER (COO), AND THE EXECUTIVE COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS AND WHETHER ADDITIONAL ACTIONS ARE NECESSARY. IF A DISPUTE ARISES REGARDING THE EXISTENCE OF A CONFLICT, THE HEAD OF SCHOOL DETERMINES WHETHER A CONFLICT EXISTS FOR EMPLOYEES AND ESTABLISHES THE APPROPRIATE RESPONSE, WHILE THE BOARD OF TRUSTEES DETERMINES CONFLICTS INVOLVING THE HEAD OF SCHOOL OR MEMBERS OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | EXECUTIVE SALARY IS DETERMINED BASED ON A COMPARABILITY STUDY AND VOTED ON BY THE BOARD. OTHER OFFICERS SALARIES ARE DETERMINED BASED ON ANNUAL BUDGET AND VOTED ON BY THE BOARD. A COMPARATIVE STUDY IS PERFORMED AND DATA FROM THE CAL-ISBOA SALARY SURVEY ARE USED TO DETERMINE THE SALARIES FOR THE BUDGET. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |