THE PEGASUS SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- THE PEGASUS SCHOOL (EIN 33-0162184)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-08-29
- IRS object ID
- 202322419349301132
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-08-29T17:39:45-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 NORTH LAKE AVENUE SUITE 900 | AddressLine1Txt |
| City | PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91101 | 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 | 330162184 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PEGASUS SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PEGA | BusinessNameControlTxt |
| Phone | 7149641224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19692 LEXINGTON LN | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92646 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RENE COGAN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7149641224 | PhoneNum |
| Signature | 2023-08-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RENE | PersonFirstNm |
| Person Last | COGAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARCHIE TOROSSIAN | PreparerPersonNm |
| PTIN | P01907501 | PTIN |
| Phone | 6267933600 | PhoneNum |
| Preparation | 2023-08-22 | PreparationDt |
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 | JASON LOPEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19692 LEXINGTON LN | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92646 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,257,031 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | THEPEGASUSSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE PEGASUS SCHOOL IS DEDICATED TO ACADEMIC EXCELLENCE AND TO THE DEVELOPMENT OF LIFELONG LEARNERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 184 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,520,521 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,149,174 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,976,541 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,619,837 | CYProgramServiceRevenueAmt |
| PY Investment Income | $314,651 | PYInvestmentIncomeAmt |
| CY Investment Income | $186,882 | CYInvestmentIncomeAmt |
| PY Other Revenue | $215,024 | PYOtherRevenueAmt |
| CY Other Revenue | $152,099 | CYOtherRevenueAmt |
| PY Total Revenue | $19,026,737 | PYTotalRevenueAmt |
| CY Total Revenue | $21,107,992 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $522,787 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $438,268 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,808,559 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,864,314 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $76,163 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $713,996 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,291,279 | PYOtherExpensesAmt |
| CY Other Expenses | $3,962,270 | CYOtherExpensesAmt |
| PY Total Expenses | $15,622,625 | PYTotalExpensesAmt |
| CY Total Expenses | $16,341,015 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,404,112 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,766,977 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $52,365,066 | TotalAssetsBOYAmt |
| Total Assets EOY | $54,527,275 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,579,098 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,217,685 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,785,968 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,309,590 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE STORY OF PEGASUS BEGINS WITH INTELLECTUAL CURIOSITY AND COMPASSION. WE ARE A VIBRANT ACADEMIC COMMUNITY THAT INSPIRES BRIGHT, MOTIVATED STUDENTS TO DISCOVER AND DEVELOP THEIR UNIQUE GIFTS. TEACHERS AND STUDENTS BUILD TRUSTING RELATIONSHIPS THAT FOSTER SELF-RELIANCE, CONFIDENCE, AND INNOVATIVE THINKING. A PEGASUS EDUCATION EQUIPS STUDENTS TO ACHIEVE FUTURE ACADEMIC SUCCESS AND MAKE A POSITIVE IMPACT ON SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,601,180 | ExpenseAmt |
| Grant | $438,268 | GrantAmt |
| Revenue | $16,658,629 | RevenueAmt |
| Desc | DURING THE 21-22 SCHOOL YEAR, THE PEGASUS SCHOOL PROVIDED INDEPENDENT EDUCATIONAL SERVICES TO APPROXIMATELY 590 CHILDREN FROM PRE-KINDERGARTEN THROUGH EIGHTH GRADE AT ITS CAMPUS IN HUNTINGTON BEACH, CALIFORNIA. THE SCHOOL OFFERED REGULAR SCHOOL YEAR, SUMMER PROGRAMS, AND NUMEROUS OPPORTUNITIES FOR STUDENTS TO ACTIVELY PARTICIPATE IN A CHALLENGING EDUCATIONAL ENVIRONMENT. | Desc |
| Total Program Service Expenses | $12,601,180 | 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 | Yes (1) | 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 | 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 | 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 | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 184 | 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RENE COGAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7149641224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19692 LEXINGTON LANE | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92646 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 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 |
|---|---|---|---|---|---|---|---|
| DIEM DANG | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ERIC LITTLE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAAJED ABAHUSAYN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REYNOLDS BISH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE CHENG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DARIN GLASSER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AARON GUREWITZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BECKY JANDA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE MULROY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT PARLOW | |||||||
| VICE-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROB PETTIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DERREK RANSFORD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RHOADS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ATOSHI SHOREY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAUREEN BARNES SINGH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDI THIMONS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MEREDITH CHANDRA START 070121 | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIK CHOY START 070121 | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON LOPEZ | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $417,891 | $0 | $46,266 | ||
| RENE COGAN | |||||||
| CFO | 40.00 | Yes (X) | $260,790 | $0 | $49,496 | ||
| JENNIFER GREEN | |||||||
| LOWER SCHOOL DIRECTOR | 40.00 | $157,896 | $0 | $54,253 | Yes (X) | ||
| JAMES SWIGER | |||||||
| MIDDLE SCHOOL DIRECTOR | 40.00 | $129,009 | $0 | $59,136 | Yes (X) | ||
| NYLY REYES | |||||||
| IT DIRECTOR | 40.00 | $162,068 | $0 | $29,484 | Yes (X) | ||
| SHARLEEN SAMUELSON | |||||||
| DIRECTOR OF ENROLLMENT AND FINANCIAL AID | 40.00 | $133,127 | $0 | $28,380 | Yes (X) | ||
| NANCY WILDER | |||||||
| TEACHER | 40.00 | $129,932 | $0 | $13,967 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,390,713 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $280,982 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ABSOLUTE FACILITY SOLUTIONS INC | |||||
| 19744 BEACH BLVD STE 387 | HUNTINGTON BEACH | CA | 92648 | JANITORIAL | $273,238 |
| AVEX BUILDERS | |||||
| 3400 WEST MACARTHUR BLVD SUITE J | SANTA ANA | CA | 92704 | BATHROOM CONSTRUCTION | $179,914 |
| JFK TRANSPORTATION CO INC | |||||
| 980 WEST 17TH ST SUITE B | SANTA ANA | CA | 92706 | BUS TRANSPORTATION | $135,698 |
| PRO SOUND INC | |||||
| 1375 NE 123 ST | MIAMI | FL | 33161 | SOUND SYSTEMS | $100,912 |
| LIEBERT CASSIDY WHITMORE | |||||
| 6033 WEST CENTURY BLVD SUITE 500 | LOS ANGELES | CA | 90045 | LEGAL | $100,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $140,400 | FundraisingAmt |
| All Other Contributions | $4,008,774 | AllOtherContributionsAmt |
| Noncash Contributions | $400,285 | NoncashContributionsAmt |
| Total Contributions | $4,149,174 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611710 | $15,511,008 | $15,511,008 |
| AUXILIARY PROGRAM INCOME | 611710 | $685,094 | $685,094 |
| SUMMER SCHOOL | 611710 | $423,735 | $423,735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,619,837 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $170,936 | TotalRevenueColumnAmt |
| Exclusion | $170,936 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,691 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,691 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,691 | TotalRevenueColumnAmt |
| Exclusion | $40,691 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,946 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,946 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,946 | TotalRevenueColumnAmt |
| Exclusion | $15,946 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $210,488 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $140,400 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $149,039 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,449 | TotalRevenueColumnAmt |
| Exclusion | $61,449 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| PTO INCOME | 900099 | $38,792 | $38,792 | |
| OTHER INCOME | 900099 | $11,167 | $11,167 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $49,959 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,107,992 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,658,629 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $300,189 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,268 | TotalAmt |
| Program Services | $438,268 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $767,482 | TotalAmt |
| Program Services | $233,638 | ProgramServicesAmt |
| Management And General | $417,025 | ManagementAndGeneralAmt |
| Fundraising | $116,819 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,330,777 | TotalAmt |
| Program Services | $6,619,505 | ProgramServicesAmt |
| Management And General | $1,385,267 | ManagementAndGeneralAmt |
| Fundraising | $326,005 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $701,970 | TotalAmt |
| Program Services | $518,622 | ProgramServicesAmt |
| Management And General | $146,087 | ManagementAndGeneralAmt |
| Fundraising | $37,261 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,429,094 | TotalAmt |
| Program Services | $1,129,533 | ProgramServicesAmt |
| Management And General | $240,980 | ManagementAndGeneralAmt |
| Fundraising | $58,581 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634,991 | TotalAmt |
| Program Services | $491,126 | ProgramServicesAmt |
| Management And General | $124,022 | ManagementAndGeneralAmt |
| Fundraising | $19,843 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,659 | TotalAmt |
| Management And General | $62,659 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,095 | TotalAmt |
| Management And General | $46,095 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,163 | TotalAmt |
| Fundraising | $76,163 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,907 | TotalAmt |
| Management And General | $27,907 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,028 | TotalAmt |
| Program Services | $5,561 | ProgramServicesAmt |
| Management And General | $14,242 | ManagementAndGeneralAmt |
| Fundraising | $225 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,012 | TotalAmt |
| Program Services | $143,487 | ProgramServicesAmt |
| Management And General | $53,621 | ManagementAndGeneralAmt |
| Fundraising | $6,904 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,104 | TotalAmt |
| Program Services | $163,276 | ProgramServicesAmt |
| Management And General | $41,231 | ManagementAndGeneralAmt |
| Fundraising | $6,597 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,889 | TotalAmt |
| Program Services | $370,391 | ProgramServicesAmt |
| Management And General | $93,533 | ManagementAndGeneralAmt |
| Fundraising | $14,965 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,080 | TotalAmt |
| Program Services | $339,632 | ProgramServicesAmt |
| Management And General | $88,216 | ManagementAndGeneralAmt |
| Fundraising | $13,232 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $922,776 | TotalAmt |
| Program Services | $710,538 | ProgramServicesAmt |
| Management And General | $184,555 | ManagementAndGeneralAmt |
| Fundraising | $27,683 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,031 | TotalAmt |
| Program Services | $204,211 | ProgramServicesAmt |
| Management And General | $51,569 | ManagementAndGeneralAmt |
| Fundraising | $8,251 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| AUXILIARY PROGRAM | $608,366 | $608,366 |
| FIELD TRIPS | $204,153 | $204,153 |
| TEACHER CONSUMABLES | $109,722 | $109,722 |
| TEXTBOOKS | $107,896 | $107,896 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,552 | TotalAmt |
| Program Services | $203,255 | ProgramServicesAmt |
| Management And General | $48,830 | ManagementAndGeneralAmt |
| Fundraising | $1,467 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,341,015 | TotalAmt |
| Program Services | $12,601,180 | ProgramServicesAmt |
| Management And General | $3,025,839 | ManagementAndGeneralAmt |
| Fundraising | $713,996 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,610,144 | BOYAmt |
| EOY | $1,879,796 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,944,528 | BOYAmt |
| EOY | $17,154,827 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,301,230 | BOYAmt |
| EOY | $2,105,799 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,996 | BOYAmt |
| EOY | $22,838 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,682 | BOYAmt |
| EOY | $164,694 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,554,935 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,882,137 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,727,013 | BOYAmt |
| EOY | $26,672,798 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,619,473 | BOYAmt |
| EOY | $6,526,523 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,365,066 | BOYAmt |
| EOY | $54,527,275 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,147 | BOYAmt |
| EOY | $399,564 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,716,591 | BOYAmt |
| EOY | $9,868,336 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,730,360 | BOYAmt |
| EOY | $11,349,785 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800,000 | BOYAmt |
| EOY | $600,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,579,098 | BOYAmt |
| EOY | $22,217,685 | 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 | $22,116,007 | BOYAmt |
| EOY | $24,166,748 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,669,961 | BOYAmt |
| EOY | $8,142,842 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,785,968 | BOYAmt |
| EOY | $32,309,590 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,365,066 | BOYAmt |
| EOY | $54,527,275 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,766,977 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,243,355 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,619,473 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,092,950 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,526,523 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,156,627 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,462,846 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,619,473 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,849,441 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $307,186 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,156,627 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,501,290 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $348,151 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,849,441 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,124,483 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $376,807 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,501,290 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.32950 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.51370 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15680 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,014,392 | OtherCostOrOtherBasisAmt |
| Book Value | $6,014,392 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,622,956 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,269,870 | DepreciationAmt |
| Book Value | $19,353,086 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,357,353 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,518,779 | DepreciationAmt |
| Book Value | $838,574 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $560,234 | OtherCostOrOtherBasisAmt |
| Depreciation | $93,488 | DepreciationAmt |
| Book Value | $466,746 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,672,798 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,398,462 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,243,355 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$466,175 | OtherRevenueAmt |
| Revenue Not Reported | -$1,709,530 | RevenueNotReportedAmt |
| Revenue Subtotal | $21,107,992 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $21,107,992 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,874,840 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,874,840 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $27,907 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $438,268 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $466,175 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,341,015 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PEGASUS VISION FUND WAS ESTABLISHED TO ENSURE THE CONTINUED DEVELOPMENT OF THE SCHOOL. THE FUND FOR INNOVATION IN TEACHING (FIT) WAS ESTABLISHED TO SUPPORT ADVANCES IN CLASSROOM TEACHING THAT WILL BENEFIT TEACHERS AND STUDENTS ALIKE. THE BRIGHT STARS FUND IS A TUITION ASSISTANCE FUND THAT FOCUSES ON ATTRACTING AND RETAINING THE BRIGHTEST STUDENTS WHO MAY NOT OTHERWISE BE ABLE TO ATTEND THE PEGASUS SCHOOL FOR FINANCIAL REASONS. |
| PART X, LINE 2: | THE SCHOOL HAS BEEN GRANTED EXEMPTION FROM INCOME TAX UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID -438,268. INVESTMENT EXPENSE -27,907. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID 438,268. |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PUBLICIZED ITS RACIALLY NONDISTRIMINATORY POLICY THROUGH ITS WEBSITE. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | COMMUNITY COUSELLING SERVICE CO LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 SPECTRUM DR SUITE 1210 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULTANT FOR CAPITAL CAMPAIGN | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $56,623 | RetainedByContractorAmt |
| Net To Organization | -$56,623 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $56,623 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$56,623 | TotalNetToOrganizationAmt |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPRING GALA | Event1Nm |
| Gross Receipts Event1 | $350,888 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $140,400 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $210,488 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $41,620 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $43,857 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $5,400 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $58,162 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $350,888 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $140,400 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $210,488 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $41,620 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $43,857 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $5,400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $58,162 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $149,039 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $61,449 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 34 | RecipientCnt |
| Cash Grant | $438,268 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID IS AWARDED ON THE BASIS OF FAMILY'S DEMONSTRATED FINANCIAL NEED THROUGH A PROCESS OF UTILIZING A NATIONALLY STANDARDIZED SYSTEM FOR ANALYSIS FROM INDEPENDENT SCHOOL MANAGEMENT (ISM) CALLED FAST. FAST UTILIZES A QUESTIONNAIRE TO GATHER RELEVANT INFORMATION AND SENDS A CONFIDENTIAL REPORT TO THE SCHOOL. THE FINANCIAL AID COMMITEE UTILIZES THIS REPORT, ALONG WITH FEDERAL INCOME TAX RETURNS, TO MAKE A FINAL DETERMINATION OF FINANCIAL AID, WHICH IS AWARDED ON A NON-DISCRIMINATORY BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASON LOPEZ | ||||||||||||||
| HEAD OF SCHOOL | $367,891 | $0 | $50,000 | $0 | $0 | $0 | $14,171 | $0 | $32,095 | $0 | $464,157 | $0 | $0 | $0 |
| RENE COGAN | ||||||||||||||
| CFO | $260,790 | $0 | $0 | $0 | $0 | $0 | $5,000 | $0 | $44,496 | $0 | $310,286 | $0 | $0 | $0 |
| JENNIFER GREEN | ||||||||||||||
| LOWER SCHOOL DIRECTOR | $157,896 | $0 | $0 | $0 | $0 | $0 | $5,000 | $0 | $49,253 | $0 | $212,149 | $0 | $0 | $0 |
| NYLY REYES | ||||||||||||||
| IT DIRECTOR | $162,068 | $0 | $0 | $0 | $0 | $0 | $5,000 | $0 | $24,484 | $0 | $191,552 | $0 | $0 | $0 |
| JAMES SWIGER | ||||||||||||||
| MIDDLE SCHOOL DIRECTOR | $129,009 | $0 | $0 | $0 | $0 | $0 | $5,000 | $0 | $54,136 | $0 | $188,145 | $0 | $0 | $0 |
| SHARLEEN SAMUELSON | ||||||||||||||
| DIRECTOR OF ENROLLMENT AND FINANCIAL | $133,127 | $0 | $0 | $0 | $0 | $0 | $5,000 | $0 | $23,380 | $0 | $161,507 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | DURING THE YEAR ENDED JUNE 30, 2022, THE HEAD OF SCHOOL RECEIVED $50,000 BONUS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY | |||||||
| A | 201563466 | 2012-10-01 | $8,059,500 | REFINANCE PREVIOUS BONDS | 0 | 0 | 0 |
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY (SERIES B) | |||||||
| B | 201563466 | 2019-10-01 | $1,913,150 | CONSTRUCT SCIENCE BUILDING | 0 | 0 | 0 |
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY (SERIES A) | |||||||
| C | 201563466 | 2019-07-01 | $5,983,839 | CONSTRUCT SCIENCE BUILDING | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|
| A | $8,059,500 | $134,465 | $7,476,530 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $1,913,150 | $88,807 | 0 | 0 | Yes (1) | Yes (1) | |
| C | $5,983,839 | $141,161 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
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 | $381,366 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SOLD UPON RECEIPT | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | 12 MONTHLY PAYMENTS OF IN-KIND INTEREST | Desc |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $18,919 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE BY DONORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE BOARD CONSISTS OF SEVEN MEMBERS REPRESENTING THE COMMITTEE CHAIRS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL, CFO, FINANCE COMMITTEE CHAIR AND BOARD CHAIR BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY OFFICER, TRUSTEE/DIRECTOR, OR EMPLOYEE (INCLUDING FACULTY AND STAFF) OR COMMITTEE MEMBER SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE CHAIR, BOARD OF TRUSTEES/DIRECTORS, OR RELEVANT COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. THE BOARD OF TRUSTEES/DIRECTORS OR THE HEAD OF SCHOOL IN THE CASE OF AN EMPLOYEE, TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, CONSIDERING IN ITS OR HIS OR HER DISCRETION THE ADVICE OF LEGAL COUNSEL, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS OR BOARD VOTE WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. THE CONFLICT OF INTEREST POLICY IS STATED IN THE PERSONNEL HANDBOOK FOR EMPLOYEES WHO ARE TO SIGN AN ACKNOWLEDGEMENT STATING THEY HAVE READ AND WILL COMPLY WITH THE POLICIES COVERED BY THE EMPLOYEE HANDBOOK. MEMBERS OF THE BOARD OF TRUSTEES HOWEVER ARE TO SIGN AN ANNUAL DOCUMENT IDENTIFYING AND NOTIFYING THE GOVERNING BOARD OF ANY POSSIBLE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE SCHOOL REVIEWS COMPARATIVE COMPENSATION FROM COMPARABLE NATIONAL AND LOCAL ORGANIZATIONS WHEN DETERMINING COMPENSATION. THE BOARD SETS THE HEAD OF SCHOOL CONTRACT THE HEAD OF SCHOOL USES COMPARABLE DATA IN SETTING THE COMPENSATION OF THE OTHER OFFICERS. THE ENTIRE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE HEAD OF SCHOOL AND THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES. SUCH REVIEW AND APPROVAL SHALL OCCUR ANNUALLY, WHENEVER THE HEAD'S TERM OF EMPLOYMENT IS RENEWED OR EXTENDED, AND THE THE HEAD'S COMPENSATION IS MODIFIED. THE PROCESS IS PERFORMED EVERY SPRING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY FORM ARE AVAILABLE FROM THE SCHOOL UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |