GRAUER FOUNDATION FOR EDUCATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- GRAUER FOUNDATION FOR EDUCATION (EIN 33-0708902)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-06-13
- IRS object ID
- 202431659349300618
- Schema version
- 2022v5.0
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-13T08:43:04-07:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330783983 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Rhode & Roberts | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 4th Ave | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330708902 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAUER FOUNDATION FOR EDUCATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAU | BusinessNameControlTxt |
| Phone | 7609446777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 S EL CAMINO REAL | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANA ABPLANALP | PersonNm |
| Person Title | PRINCIPAL | PersonTitleTxt |
| Signature | 2024-06-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DANA | PersonFirstNm |
| Person Last | ABPLANALP | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Cheryl Rhode | PreparerPersonNm |
| PTIN | P00234939 | PTIN |
| Phone | 6196155380 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 S EL CAMINO REAL | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,155,660 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GRAUERSCHOOL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CONTINUED EDUCATIONAL INNOVATION AND A VALUES-BASED CURRICULUM WHICH ENABLES GRADUATING SENIOR ADMITTANCE TO POST-SECONDARY OPTIONS AND COLLEGES OF THEIR CHOICE. STUDENTS LOGGED ABOUT 3000 HOURS OF HUMANITARIAN AND ECOLOGICAL COMMUNITY SERVICES WITH A VARIETY OF LOCAL & GLOBAL ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,289,833 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,121,633 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,298,405 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,688,892 | CYProgramServiceRevenueAmt |
| PY Investment Income | $306,613 | PYInvestmentIncomeAmt |
| CY Investment Income | $229,634 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,262 | PYOtherRevenueAmt |
| CY Other Revenue | $39,554 | CYOtherRevenueAmt |
| PY Total Revenue | $9,920,113 | PYTotalRevenueAmt |
| CY Total Revenue | $8,079,713 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $441,971 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $417,681 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,695,289 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,051,986 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $153,634 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,426,004 | PYOtherExpensesAmt |
| CY Other Expenses | $1,819,839 | CYOtherExpensesAmt |
| PY Total Expenses | $5,563,264 | PYTotalExpensesAmt |
| CY Total Expenses | $6,289,506 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,356,849 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,790,207 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,960,078 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,515,860 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,899,974 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,439,344 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,060,104 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,076,516 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CONTINUED EDUCATIONAL INNOVATION WHICH ENABLES GRADUATING SENIOR ADMITTANCE TO POST-SECONDARY OPTIONS AND COLLEGES OF THEIR CHOICE. STUDENTS LOGGED ABOUT 3000 HOURS OF HUMANITARIAN AND ECOLOGICAL COMMUNITY SERVICES WITH A VARIETY OF LOCAL & GLOBAL ORGANIZATIONS. CONTINUED INVOLVEMENT IN IMPLEMENTATION OF A RESTORATION PLAN APPROVED BY THE CALIFORNIA DEPARTMENT OF FISH & GAME TO RESTORE CAMPUS 2 ACRE WILDLIFE CORRIDOR. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,499,394 | ExpenseAmt |
| Grant | $417,681 | GrantAmt |
| Revenue | $5,695,570 | RevenueAmt |
| Desc | THE GRAUER SCHOOL PROVIDES ACCREDITED, PERSONALIZED GRADES 7-12 EDUCATION FOR APPROXIMATELY 150 STUDENTS ON A FULL COURSE OF STUDY TOWARDS GRADUATION IN THE STATE OF CALIFORNIA AND COLLEGE/LIFE PREPARATION. WE DEVELOP INNOVATIVE PROGRAMMING IN AN EFFORT TO ADVANCE OUR CORE VALUES IN A HUMANITARIAN AND ECOLOGICAL EDUCATION LOCALLY AND GLOBALLY FOR OUR STUDENTS. ON SITE, WE MAINTAIN A DEDICATED 2 ACRE NATIVE HABITAT CORRIDOR AS A PART OF OUR EDUCATIONAL AND ENVIRONMENTAL EFFORTS. | Desc |
| Total Program Service Expenses | $4,499,394 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORIN PORT | PersonNm |
| Phone | 7609446777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 S EL CAMINO REAL | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DR STUART GRAUER | |||||||
| CEO/Head of Sch | 40.00 | 0.00 | Yes (X) | Yes (X) | $363,241 | $0 | $44,437 |
| DANA ABPLANALP | |||||||
| PRINCIPAL | 40.00 | 0.00 | $163,325 | $0 | $13,129 | ||
| GRACE KO | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| EFRAIN FIGUEROA | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JASON PANG | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE TANGHE | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| REGGIE ROWE | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID MEYER | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG GILBERT | |||||||
| Chairman | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARA ZELAZNY | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHERINE WHITE | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $526,566 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $57,566 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TRINET HR CORPORATION | |||||
| 4747 EXECUTIVE DR STE 260 | SAN DIEGO | CA | 92121 | CO-EMPLOYER CONTRACT | $3,381,373 |
| INSPERITY | |||||
| 11455 EL CAMINO REAL STE 100 | SAN DIEGO | CA | 92130 | CO-EMPLOYER CONTRACT | $285,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $185,743 | FundraisingAmt |
| All Other Contributions | $1,935,890 | AllOtherContributionsAmt |
| Total Contributions | $2,121,633 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXPEDITIONS | 611600 | $516,579 | $516,579 |
| INDEPENDENT STUDY | 611600 | $79,787 | $79,787 |
| OTHER FEES | 900099 | $332,662 | $332,662 |
| TUITION | 611600 | $4,759,864 | $4,759,864 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,688,892 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,984 | TotalRevenueColumnAmt |
| Exclusion | $223,984 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $46,275 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $46,275 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,275 | TotalRevenueColumnAmt |
| Exclusion | $46,275 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,030,779 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,025,129 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,650 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,650 | TotalRevenueColumnAmt |
| Exclusion | $5,650 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $13,952 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $185,743 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $50,818 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,866 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| 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 | 900099 | BusinessCd |
| Total Revenue Column | $30,145 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,678 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $23,467 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $30,145 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,079,713 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,695,570 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $299,376 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417,681 | TotalAmt |
| Program Services | $417,681 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $608,507 | TotalAmt |
| Program Services | $46,799 | ProgramServicesAmt |
| Management And General | $456,380 | ManagementAndGeneralAmt |
| Fundraising | $105,328 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,617,153 | TotalAmt |
| Program Services | $1,921,535 | ProgramServicesAmt |
| Management And General | $685,484 | ManagementAndGeneralAmt |
| Fundraising | $10,134 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $606,484 | TotalAmt |
| Program Services | $446,603 | ProgramServicesAmt |
| Management And General | $148,241 | ManagementAndGeneralAmt |
| Fundraising | $11,640 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,842 | TotalAmt |
| Program Services | $147,664 | ProgramServicesAmt |
| Management And General | $64,406 | ManagementAndGeneralAmt |
| Fundraising | $7,772 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,233 | TotalAmt |
| Management And General | $9,233 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,700 | TotalAmt |
| Program Services | $31,434 | ProgramServicesAmt |
| Management And General | $17,745 | ManagementAndGeneralAmt |
| Fundraising | $1,521 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,694 | TotalAmt |
| Program Services | $8,993 | ProgramServicesAmt |
| Management And General | $24,032 | ManagementAndGeneralAmt |
| Fundraising | $3,669 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,802 | TotalAmt |
| Program Services | $40,994 | ProgramServicesAmt |
| Management And General | $7,320 | ManagementAndGeneralAmt |
| Fundraising | $488 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $415,012 | TotalAmt |
| Program Services | $325,114 | ProgramServicesAmt |
| Management And General | $86,028 | ManagementAndGeneralAmt |
| Fundraising | $3,870 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT ACTIVITIES | $583,692 | $583,692 | ||
| OPERATING EXPENSES | $323,496 | $240,653 | $76,336 | $6,507 |
| FACILITIES MAINTENANCE | $214,153 | $186,721 | $25,718 | $1,714 |
| Educational Materials | $81,031 | $81,031 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,026 | TotalAmt |
| Program Services | $20,480 | ProgramServicesAmt |
| Management And General | $35,555 | ManagementAndGeneralAmt |
| Fundraising | $991 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,289,506 | TotalAmt |
| Program Services | $4,499,394 | ProgramServicesAmt |
| Management And General | $1,636,478 | ManagementAndGeneralAmt |
| Fundraising | $153,634 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,533 | BOYAmt |
| EOY | $410,821 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,975,856 | BOYAmt |
| EOY | $7,085,658 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $303,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543 | BOYAmt |
| EOY | $16,132 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,143,396 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,308,000 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,182,259 | BOYAmt |
| EOY | $12,835,396 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,565,949 | BOYAmt |
| EOY | $1,686,384 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $680,516 | BOYAmt |
| EOY | $680,516 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,152,422 | BOYAmt |
| EOY | $2,497,375 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,960,078 | BOYAmt |
| EOY | $25,515,860 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,733 | BOYAmt |
| EOY | $226,814 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,048,878 | BOYAmt |
| EOY | $3,818,112 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,546,363 | BOYAmt |
| EOY | $1,394,418 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,899,974 | BOYAmt |
| EOY | $5,439,344 | 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 | $14,593,301 | BOYAmt |
| EOY | $14,830,873 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,466,803 | BOYAmt |
| EOY | $5,245,643 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,060,104 | BOYAmt |
| EOY | $20,076,516 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,960,078 | BOYAmt |
| EOY | $25,515,860 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,790,207 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $226,205 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,166,778 | BeginningYearBalanceAmt |
| Contributions | $366,855 | ContributionsAmt |
| Investment Earnings Or Losses | $278,027 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $51,779 | OtherExpendituresAmt |
| End Year Balance | $3,759,881 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,554,685 | BeginningYearBalanceAmt |
| Contributions | $978,840 | ContributionsAmt |
| Investment Earnings Or Losses | -$326,941 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $39,806 | OtherExpendituresAmt |
| End Year Balance | $3,166,778 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,848,253 | BeginningYearBalanceAmt |
| Contributions | $384,405 | ContributionsAmt |
| Investment Earnings Or Losses | $360,177 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $38,151 | OtherExpendituresAmt |
| End Year Balance | $2,554,684 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,498,324 | BeginningYearBalanceAmt |
| Contributions | $269,186 | ContributionsAmt |
| Investment Earnings Or Losses | $109,843 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $29,100 | OtherExpendituresAmt |
| End Year Balance | $1,848,253 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $885,238 | BeginningYearBalanceAmt |
| Contributions | $576,911 | ContributionsAmt |
| Investment Earnings Or Losses | $58,269 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $22,094 | OtherExpendituresAmt |
| End Year Balance | $1,498,324 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00260 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.88320 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11420 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,358,163 | OtherCostOrOtherBasisAmt |
| Book Value | $3,358,163 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,138,511 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,761,588 | DepreciationAmt |
| Book Value | $8,376,923 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,544,689 | OtherCostOrOtherBasisAmt |
| Depreciation | $674,140 | DepreciationAmt |
| Book Value | $870,549 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,069,072 | OtherCostOrOtherBasisAmt |
| Depreciation | $872,272 | DepreciationAmt |
| Book Value | $196,800 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,961 | OtherCostOrOtherBasisAmt |
| Book Value | $32,961 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,835,396 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $1,686,384 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CASH VALUE - LIFE INSURANCE | $351,234 |
| FUNDS HELD AT RANCHO SANTA FE FOUNDATION | $2,034,022 |
| OTHER CURRENT ASSETS | $112,119 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,497,375 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | ENDOWMENT FUNDS AT RANCHO SANTE FE FOUNDATION ARE BEING HELD FOR THE TEACHER'S ENDOWMENT FUND TO SUPPORT EFFORTS TO ATTRACT, RETAIN, DEVELOP, EDUCATE, AND SUPPORT THE FACULTY. OUR LOEWY-LINZ STEM CHAIR ENDOWMENT HELPS US ATTRACT, RETAIN AND SUPPORT OUR STEM CHAIR AND FACULTY. THE ACCESS TO GRAUER ENDOWMENT FUND PERMANENTLY INCREASES ACCESS FOR STUDENTS IN OUR COMMUNITY. A STRONG ENDOWMENT MEANS A STUDENT BODY THAT IS INTELLECTUALLY, SOCIALLY, CREATIVELY AND CULTURALLY DIVERSE - LONG INTO THE FUTURE. |
| Part X : FIN48 Footnote | The School is exempt from federal income tax under the provisions of Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income taxes. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | THE GRAUER SCHOOL VALUES ITS RICH DIVERSITY AND DOES NOT DISCRIMINATE IN ITS ADMISSION POLICIES, ACTIVITIES, ACADEMIC, ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS, OR TUITION ASSISTANCE PROGRAMS ON THE BASIS OF RACE, COLOR, CREED, NATIONAL OR ETHNIC ORIGIN, AGE, RELIGION, SEXUAL ORIENTATION, OR DISABILITY IN ACCORDANCE WITH EXISTING STATE OR FEDERAL LAW OR REGULATIONS. |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | FOREIGN EXPEDITION | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $27,393 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $27,393 | SubtotalSpentAmt |
| Total Spent | $27,393 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
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 | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $199,695 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $185,743 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $13,952 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $50,818 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $199,695 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $185,743 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $13,952 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $50,818 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $50,818 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$36,866 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP | GrantTypeTxt |
| Recipient | 41 | RecipientCnt |
| Cash Grant | $417,681 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | THE GRAUER SCHOOL DOES MAINTAIN RECORDS TO SUBSTANTIATE THE AMOUNT OF THE SCHOLARSHIPS AWARDED. THIS INFORMATION IS DOCUMENTED IN OUR SCHOOL AND STUDENT SERVICES (SSS) ACCOUNT. THE PARAMETERS FOR AN AWARD ARE PRESET BY THE GRAUER SCHOOL. AFTER APPLICATIONS ARE COMPLETE, SSS MAKES AN INITIAL DETERMINATION. THE HEAD OF SCHOOL AND Admissions Officer REVIEW THESE INITIAL DETERMINATIONS AND THEN MAY ALTER THE AWARD BASED ON FACTORS THAT MAY NOT HAVE BEEN ENTERED BY THE FAMILY IN THE SSS DATABASE. THESE FINDINGS ARE THEN DOCUMENTED IN THE COMMENTS FIELD OF THE SSS DATABASE. FOLLOWING ARE THE BASIC PARAMETERS:A. STUDENT GPA SET AT 3.5.B. STUDENT MUST SHOW COMMUNITY SERVICE BACKGROUND.C. LIVING ALLOWANCE: $27,520D. ALLOWANCE PER CHILD $3,500E. HOUSING CAP $50,000F. UTILITIES $6,000G. AUTO INS $2,600H. LIFE INSURANCE $1,500 I. NET WORTH CAP $200,000 (INCLUDES RETIREMENT AND HOME EQUITY)J. WE GET CAUTION FLAGS IF REAL ESTATE IS GREATER THAN $1,000,000.K. WE CAP AWARDS AT 50% OF TUITION.L. FAMILIES MUST SUBMIT CURRENT TAX RETURNS AND W2'S.M. CA cost of living adjustment (1.447) | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt |
|---|---|---|---|---|---|
| DANA ABPLANALP | |||||
| PRINCIPAL | $163,325 | $13,129 | $176,454 | ||
| DR STUART GRAUER | |||||
| CEO/Head of Sch | $344,241 | $29,937 | $407,678 | $19,000 | $14,500 |
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 | ABAG FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 943130123 | BondIssuerEIN |
| CUSIP | 00037CGY0 | CUSIPNum |
| Bond Issued | 2006-01-19 | BondIssuedDt |
| Issue Price | $4,000,000 | IssuePriceAmt |
| Purpose | CAPITAL EXPENDITURES | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,560,000 | RetiredAmt |
| Total Proceeds | $4,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $80,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $3,920,000 | CapitalExpendituresAmt |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (true) | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| No Rebate Due | Yes (true) | NoRebateDueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | THE 990 IS REVIEWED BY THE FOUNDER/PRESIDENT, CONTROLLER, FINANCE CHAIR AND CHAIRMAN OF THE BOARD AND IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. |
| Form 990, Part VI, Section B, Line 12c | WE ANNUALLY ASK THE BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS. THE POLICY IS REVIEWED ANNUALLY AND BOARD MEMBERS ARE ASKED TO RECUSE THEMSELVES FROM VOTES WHERE THERE MAY BE A POTENTIAL CONFLICT. |
| Form 990, Part VI, Section B, Line 15a | THE HEADMASTER SALARY IS CALCULATED BASED OFF OF NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS) DATA. IT IS ANALYZED AND APPROVED BY THE CHARIMAN OF THE BOARD. |
| Form 990, Part VI, Section C, Line 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Part I line 5 and Part V line 2a | THE GRAUER FOUNDATION FOR EDUCATION HAS A CO-EMPLOYER AGREEMENT WITH AN OUTSIDE PAYROLL COMPANY. THE EMPLOYEE COST HAVE BEEN SHOWN AS SALARIES AND BENEFITS, HOWEVER DUE TO THE OUTSIDE PAYROLL COMPANY FILING THE REQUIRED PAYROLL RETURNS, A NUMBER OF EMPLOYEES HAS NOT BEEN INCLUDED PART I LINE 5 AND PART V LINE 2A. EMPLOYEES WORKING AT THE SCHOOL ARE EMPLOYED BY TRI-NET HR CORPORATION AND PARTICIPATE IN EMPLOYEE BENEFIT PLANS AVAILABLE TO TRI-NET HR CORPORATION EMPLOYEES. TRI-NET HR CORPORATION BILLS THE SCHOOL FOR PAYROLL AND BENEFITS PAID FOR EMPLOYEES WORKING AT THE SCHOOL. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 1396 TCD LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 S EL CAMINO REAL | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814260982 | EIN |
| Primary Activities | REAL ESTATE RENTAL | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $46,275 | TotalIncomeAmt |
| End Of Year Assets | $2,721,853 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |