NEVADA CITY SCHOOL OF THE ARTS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- NEVADA CITY SCHOOL OF THE ARTS (EIN 45-3591730)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-15
- IRS object ID
- 202321359349319987
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-15T20:21:05-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 272956198 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTY WHITE ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 348 OLIVE STREET | 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 | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453591730 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEVADA CITY SCHOOL OF THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEVA | BusinessNameControlTxt |
| Phone | 5302737736 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13032 BITNEY SPRINGS RD | AddressLine1Txt |
| City | NEVADA CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95959 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLY PETTITT | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5302737736 | PhoneNum |
| Signature | 2023-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HOLLY | PersonFirstNm |
| Person Last | PETTITT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARCY KEARNEY | PreparerPersonNm |
| PTIN | P02370487 | PTIN |
| Phone | 6192708222 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOLLY PETTITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13032 BITNEY SPRINGS RD | AddressLine1Txt |
| City | NEVADA CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95959 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,117,951 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NCSOTA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PUBLIC CHARTER SCHOOL SERVING K-8TH GRADE STUDENTS THROUGHOUT NEVADA COUNTY, CALIFORNIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 113 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,733,831 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,719,243 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,590 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $136,337 | CYProgramServiceRevenueAmt |
| PY Investment Income | $141,373 | PYInvestmentIncomeAmt |
| CY Investment Income | $119 | CYInvestmentIncomeAmt |
| PY Other Revenue | $130,676 | PYOtherRevenueAmt |
| CY Other Revenue | -$93,003 | CYOtherRevenueAmt |
| PY Total Revenue | $6,019,470 | PYTotalRevenueAmt |
| CY Total Revenue | $6,762,696 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,716,993 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,692,644 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $77,846 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,036,424 | PYOtherExpensesAmt |
| CY Other Expenses | $2,430,181 | CYOtherExpensesAmt |
| PY Total Expenses | $5,753,417 | PYTotalExpensesAmt |
| CY Total Expenses | $7,122,825 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $266,053 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$360,129 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,678,455 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,875,504 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,022,392 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,501,736 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,656,063 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,373,768 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE NEVADA CITY SCHOOL OF THE ARTS IS TO NURTURE AND INSPIRE ACADEMIC EXCELLENCE THROUGH THE ARTS FOR CHILDREN IN TRANSITIONAL KINDERGARTEN THROUGH THE 8TH GRADE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,787,908 | ExpenseAmt |
| Revenue | $136,337 | RevenueAmt |
| Desc | AS A NON-PROFIT PUBLIC CHARTER SCHOOL, NEVADA CITY SCHOOL OF THE ARTS (NCSA) SERVES IN EXCESS OF 400 STUDENTS IN GRADES TK - 8. THE SHARED VISION OF THE SCHOOL IS TO PROVIDE A RIGOROUS ACADEMIC ENVIRONMENT USING ART AS A LENS TO SHAPE CURRICULUM. THE MUSIC PROGRAM AT NCSA IS DESIGNED TO ENRICH ITS CORE ACADEMICS AND MAIN LESSON ART IS INTEGRATED FOR EACH GRADE LEVEL. FROM THE NCSA PHILOSOPHY STATEMENT: THE ARTS - MUSIC, DANCE, THEATER, AND THE VISUAL ARTS - ARE CRUCIAL TO THE COMPLETE EDUCATION OF A CHILD. THEIR PRACTICE, UNDERSTANDING AND APPRECIATION ARE ESSENTIAL TO HUMAN EXPERIENCE AND LEARNING ITSELF. PARTICIPATION IN THE ARTS FOSTERS A BALANCED AND ENRICHED LIFE AND ENGENDERS A COMMITMENT TO EXCELLENCE. THE ARTS ARE NOT SIMPLY A MEANS; THEY ARE AN END IN THEMSELVES. THE ARTS MAKE US HUMAN AND WHOLE. | Desc |
| Total Program Service Expenses | $3,787,908 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | 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 | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 113 | 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 | 0 | QuidProQuoContributionsInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | 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 | MELISSA BROKENSHIRE BUSINESS MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5302737736 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13032 BITNEY SPRINGS RD | AddressLine1Txt |
| City | NEVADA CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95959 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LEEANNE HAGLUND | ||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LAUREN HESTERMAN | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MESHAWN SIMMONS | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEGHAN ARCHER | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TRISHA ZAKON | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LEAURA LEBLEU | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| QAYYUMA DIDOMENICO | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW TODD | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ABBY OAS | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLY PETTITT | ||||||
| CEO & SCHOOL DIRECTOR | 40.00 | Yes (X) | $104,646 | $0 | $17,267 | |
| MELISSA BROKENSHIRE | ||||||
| CFO & BUSINESS MANAGER | 40.00 | Yes (X) | $78,136 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $182,782 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $17,267 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | US FOODS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 884766 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 900884766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MEAL SERVICES | ServicesDesc |
| Compensation | $158,295 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $158,944 | FundraisingAmt |
| Government Grants | $6,560,299 | GovernmentGrantsAmt |
| Total Contributions | $6,719,243 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| AFTER SCHOOL PROGRAM | 624410 | $102,154 | $102,154 |
| STUDENT ACTIVITIES | 611710 | $34,183 | $34,183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $136,337 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119 | TotalRevenueColumnAmt |
| Exclusion | $119 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $233,527 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $277,421 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$43,894 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$43,894 | TotalRevenueColumnAmt |
| Exclusion | -$43,894 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,933 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $158,944 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $77,834 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$50,901 | TotalRevenueColumnAmt |
| Exclusion | -$50,901 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDS/REIMBUSEMENTS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $1,792 | TotalRevenueColumnAmt |
| Exclusion | $1,792 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,792 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,762,696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $136,337 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$92,884 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,741 | TotalAmt |
| Program Services | $129,500 | ProgramServicesAmt |
| Management And General | $92,241 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,290,493 | TotalAmt |
| Program Services | $1,980,190 | ProgramServicesAmt |
| Management And General | $1,255,519 | ManagementAndGeneralAmt |
| Fundraising | $54,784 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,827 | TotalAmt |
| Program Services | $509,499 | ProgramServicesAmt |
| Management And General | $51,200 | ManagementAndGeneralAmt |
| Fundraising | $2,128 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,463 | TotalAmt |
| Program Services | $198,433 | ProgramServicesAmt |
| Management And General | $215,495 | ManagementAndGeneralAmt |
| Fundraising | $8,535 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,120 | TotalAmt |
| Program Services | $115,853 | ProgramServicesAmt |
| Management And General | $74,357 | ManagementAndGeneralAmt |
| Fundraising | $4,910 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,066 | TotalAmt |
| Management And General | $18,066 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,238 | TotalAmt |
| Management And General | $32,238 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,765 | TotalAmt |
| Management And General | $390,637 | ManagementAndGeneralAmt |
| Fundraising | $5,128 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,230 | TotalAmt |
| Program Services | $1,529 | ProgramServicesAmt |
| Management And General | $1,701 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,273 | TotalAmt |
| Program Services | $21,223 | ProgramServicesAmt |
| Management And General | $99,689 | ManagementAndGeneralAmt |
| Fundraising | $2,361 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,431 | TotalAmt |
| Program Services | $5,231 | ProgramServicesAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,642 | TotalAmt |
| Management And General | $113,642 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,426 | TotalAmt |
| Program Services | $47,564 | ProgramServicesAmt |
| Management And General | $5,862 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,194 | TotalAmt |
| Program Services | $7,650 | ProgramServicesAmt |
| Management And General | $102,544 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,394 | TotalAmt |
| Management And General | $345,394 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,048 | TotalAmt |
| Management And General | $126,048 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EDUCATION | $582,088 | $561,775 | $20,313 |
| BOOKS AND SUPPLIES | $485,006 | $173,081 | $311,925 |
| CHARTER AUTHORIZER FEES | $36,380 | $36,380 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,122,825 | TotalAmt |
| Program Services | $3,787,908 | ProgramServicesAmt |
| Management And General | $3,257,071 | ManagementAndGeneralAmt |
| Fundraising | $77,846 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,113 | BOYAmt |
| EOY | $5,888 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,392 | BOYAmt |
| EOY | $1,071,906 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,137,568 | BOYAmt |
| EOY | $1,007,146 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,606 | BOYAmt |
| EOY | $68,378 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,295,585 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,573,399 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,756,990 | BOYAmt |
| EOY | $4,722,186 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,786 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,678,455 | BOYAmt |
| EOY | $6,875,504 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,793 | BOYAmt |
| EOY | $130,763 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $152,856 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,821,740 | BOYAmt |
| EOY | $2,211,650 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,859 | BOYAmt |
| EOY | $6,467 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,022,392 | BOYAmt |
| EOY | $2,501,736 | 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 | $4,605,696 | BOYAmt |
| EOY | $4,327,917 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,367 | BOYAmt |
| EOY | $45,851 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,656,063 | BOYAmt |
| EOY | $4,373,768 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,678,455 | BOYAmt |
| EOY | $6,875,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$360,129 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $77,834 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,439,912 | OtherCostOrOtherBasisAmt |
| Book Value | $1,439,912 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,414,438 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,566,481 | DepreciationAmt |
| Book Value | $2,847,957 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,152 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,918 | DepreciationAmt |
| Book Value | $32,234 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $402,083 | OtherCostOrOtherBasisAmt |
| Book Value | $402,083 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,722,186 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE DEPOSITS | Desc |
| Amt | $6,467 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,467 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,117,951 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,117,951 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$355,255 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$355,255 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,762,696 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,400,246 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $277,421 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $277,421 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,122,825 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,122,825 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EVENT DIRECT EXPENSES -77,834. RENTAL EXPENSES -277,421. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 277,421. |
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 | 0 | 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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | NONDISCRIMANTORY POLICY INCLUDED IN ALL ENROLLMENT MATERIALS. |
| SCHEDULE E, PART I, LINE 4 | THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED. |
| SCHEDULE E, PART I, LINE 6 | AS A PUBLIC CHARTER SCHOOL, NEVADA CITY SCHOOL OF THE ARTS RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING SCHOOL. ADDITIONALLY, NEVADA CITY SCHOOL OF THE ARTS IS ELIGIBLE FOR LOCAL, STATE FEDERAL PROGRAMS, AND CALIFONIA LOTTERY FUNDS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | READ-A-THON | Event1Nm |
| Gross Receipts Event1 | $19,495 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $19,495 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $482 | OtherDirectExpensesEvent1Amt |
| Event2 | AGC 2021-22 | Event2Nm |
| Gross Receipts Event2 | $132,501 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $132,501 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $2,571 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $33,881 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $6,948 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $26,933 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $74,781 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $185,877 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $158,944 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $26,933 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $77,834 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $77,834 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$50,901 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | RETURN IS REVIEWED BY THE CFO/BUSINESS MANAGER AND TREASURER, THEN THE CEO/SCHOOL DIRECTOR SIGNS THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS SIGN AN ANNUAL ACKNOWLEDGEMENT REGARDING FOLLOWING POLICY. BOARD MEMBERS FILE ANNUAL FORMS 700 WITH THE FPPA. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS REVIEWED AGAINST MARKET AND IS SUBJECT TO BOARD APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST AT SCHOOL BUSINESS OFFICE AND IN BOARD RECORDS. |
| FORM 990, PART XI, LINE 9: | DIRECT FUNDRAISING EVENT EXPENSES 77,834. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAVEN SPRINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13024 BITNEY SPRINGS RD | AddressLine1Txt |
| City | NEVADA CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95959 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453591730 | EIN |
| Primary Activities | PROPERTY HOLDING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $855,634 | TotalIncomeAmt |
| End Of Year Assets | $5,224,274 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEVADA CITY SCHOOL OF THE ARTS | BusinessNameLine1Txt |