REDDING SCHOOL OF THE ARTS: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- REDDING SCHOOL OF THE ARTS (EIN 75-3088185)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-22
- IRS object ID
- 202621129349302012
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-22T18:59:07-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 832061628 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HORTON MCNULTY & SAETEURN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 INDEPENDENCE CIRCLE | AddressLine1Txt |
| City | CHICO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95973 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 753088185 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REDDING SCHOOL OF THE ARTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | REDD | BusinessNameControlTxt |
| Phone | 5302476933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 955 INSPIRATION PLACE | AddressLine1Txt |
| City | REDDING | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LANE CARLSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5302476933 | PhoneNum |
| Signature | 2026-04-21 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOY L MCNULTY | PreparerPersonNm |
| PTIN | P01429686 | PTIN |
| Phone | 5305887427 | PhoneNum |
| Preparation | 2026-04-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LANE CARLSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 955 INSPIRATION PLACE | AddressLine1Txt |
| City | REDDING | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,613,287 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RSARTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE K-12 STUDENTS WHO HAVE AN INTEREST IN VISUAL AND PERFORMING ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 134 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $9,559,644 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,493,126 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $120,161 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,559,644 | PYTotalRevenueAmt |
| CY Total Revenue | $9,613,287 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,767,703 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,335,429 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,022,064 | PYOtherExpensesAmt |
| CY Other Expenses | $1,898,650 | CYOtherExpensesAmt |
| PY Total Expenses | $8,789,767 | PYTotalExpensesAmt |
| CY Total Expenses | $9,234,079 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $769,877 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $379,208 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,899,881 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,329,624 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $659,728 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $631,448 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,240,153 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,698,176 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AT REDDING SCHOOL OF THE ARTS, WHERE EDUCATION AND THE ARTS CONNECT, WE EMPHASIZE CREATIVITY AND FOSTER STRONG RELATIONSHIPS. OUR STUDENTS GAIN A FOUNDATION OF CONFIDENCE, RESOURCEFULNESS, AND ADAPTABILITY TO NAVIGATE A SUCCESSFUL FUTURE. WE ACCOMPLISH THIS THROUGH ACADEMIC RIGOR, DIVERSE VISUAL AND PERFORMING ARTS OPPORTUNITIES, AND CHARACTER EDUCATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,310,882 | ExpenseAmt |
| Desc | K-12 ARTS-BASED EDUCATION, CURRENTLY SERVING 634 STUDENTS IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE. | Desc |
| Total Program Service Expenses | $8,310,882 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | false | 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 | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 134 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LANE CARLSON | PersonNm |
| Phone | 5302476933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 955 INSPIRATION PLACE | AddressLine1Txt |
| City | REDDING | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JEAN HATCH | ||||||
| FOUNDING MEM | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JONATHAN SHELDON | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANTONIO COTA | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHARON HOFFMAN-SPECTOR | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID SKINNER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHEBA SAWYER | ||||||
| PARENT REP | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DARIA O'BRIEN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LANE CARLSON | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $115,019 | $0 | $40,330 | |
| CAROL WAHL | ||||||
| PRINCIPAL | 40.00 | Yes (X) | $88,095 | $0 | $32,574 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $203,114 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $72,904 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
|---|---|---|---|---|---|
| COLUMBIA ESD | |||||
| 10140 OLD OREGON TRAIL | REDDING | CA | 96003 | BUSINESS SVCS | $169,312 |
| SHASTA FAMILY YMCA | |||||
| 1155 N COURT STREET | REDDING | CA | 96001 | YOUTH SVCS | $103,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $9,216,517 | GovernmentGrantsAmt |
| All Other Contributions | $276,609 | AllOtherContributionsAmt |
| Total Contributions | $9,493,126 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,161 | TotalRevenueColumnAmt |
| Exclusion | $120,161 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,613,287 | TotalRevenueColumnAmt |
| Exclusion | $120,161 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,269 | TotalAmt |
| Program Services | $245,188 | ProgramServicesAmt |
| Management And General | $105,081 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,900,200 | TotalAmt |
| Program Services | $4,674,054 | ProgramServicesAmt |
| Management And General | $226,146 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,270,144 | TotalAmt |
| Program Services | $1,208,113 | ProgramServicesAmt |
| Management And General | $62,031 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,650 | TotalAmt |
| Program Services | $639,130 | ProgramServicesAmt |
| Management And General | $37,520 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,166 | TotalAmt |
| Program Services | $124,325 | ProgramServicesAmt |
| Management And General | $13,841 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,984 | TotalAmt |
| Program Services | $41,263 | ProgramServicesAmt |
| Management And General | $23,721 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,000 | TotalAmt |
| Management And General | $7,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $502,768 | TotalAmt |
| Program Services | $404,444 | ProgramServicesAmt |
| Management And General | $98,324 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,096 | TotalAmt |
| Program Services | $19,184 | ProgramServicesAmt |
| Management And General | $1,912 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,930 | TotalAmt |
| Program Services | $1,463 | ProgramServicesAmt |
| Management And General | $1,467 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,761 | TotalAmt |
| Program Services | $9,179 | ProgramServicesAmt |
| Management And General | $11,582 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,726 | TotalAmt |
| Program Services | $374,586 | ProgramServicesAmt |
| Management And General | $5,140 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,785 | TotalAmt |
| Program Services | $70,134 | ProgramServicesAmt |
| Management And General | $1,651 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,428 | TotalAmt |
| Management And General | $262,428 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BOOKS AND MATERIALS | $280,503 | $280,503 | |
| NONCAPITALIZED EQUIPMENT | $87,779 | $87,779 | |
| TECHNOLOGY | $51,253 | $51,253 | |
| REPAIRS AND MAINTENANCE | $51,133 | $51,133 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,504 | TotalAmt |
| Program Services | $80,404 | ProgramServicesAmt |
| Management And General | $14,100 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,234,079 | TotalAmt |
| Program Services | $8,310,882 | ProgramServicesAmt |
| Management And General | $923,197 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,591,038 | BOYAmt |
| EOY | $2,874,549 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,892 | BOYAmt |
| EOY | $959,434 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,266 | BOYAmt |
| EOY | $332,042 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,458,412 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $326,970 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,315 | BOYAmt |
| EOY | $2,131,442 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,370 | BOYAmt |
| EOY | $32,157 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,899,881 | BOYAmt |
| EOY | $6,329,624 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,240 | BOYAmt |
| EOY | $349,398 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,118 | BOYAmt |
| EOY | $189,537 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,370 | BOYAmt |
| EOY | $92,513 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,728 | BOYAmt |
| EOY | $631,448 | 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 | $4,231,132 | BOYAmt |
| EOY | $4,752,724 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,009,021 | BOYAmt |
| EOY | $945,452 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,240,153 | BOYAmt |
| EOY | $5,698,176 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,899,881 | BOYAmt |
| EOY | $6,329,624 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $379,208 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $78,815 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $183,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $54,407 | DepreciationAmt |
| Book Value | $129,045 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $479,941 | OtherCostOrOtherBasisAmt |
| Depreciation | $272,563 | DepreciationAmt |
| Book Value | $207,378 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,795,019 | OtherCostOrOtherBasisAmt |
| Book Value | $1,795,019 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,131,442 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| POSTRETIREMENT BENEFIT OBLIGATION | $60,356 |
| OPERATING LEASE LIABILITY | $32,157 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $92,513 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,692,102 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $78,815 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $78,815 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,613,287 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,613,287 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,234,079 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,234,079 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,234,079 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE CHARTER SCHOOL IS A NONPROFIT CORPORATION OPERATING UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE CHARTER SCHOOL IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE IRC. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN; ACCORDINGLY, MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. | ExplanationTxt |
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 | false | 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 | Yes (true) | 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 | THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND THEREFORE IS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE IS IN EFFECT. THE SCHOOL PUBLISHES ITS RACIAL AND ETHNIC NON-DISCRIMINATORY POLICIES (AS THEY ARE STATED IN THE SCHOOL'S CHARTER) IN THE ADMISSIONS SECTION OF THE WEB SITE AND THE DOWNLOADABLE ADMISSIONS APPLICATION FORM. |
| SCHEDULE E, LINE 4 | AS A PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID. |
| SCHEDULE E, LINE 6 | THE CHARTER SCHOOL RECEIVES CALIFORNIA APPORTIONMENT REVENUE BASED ON STUDENT ATTENDANCE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LANE CARLSON | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $115,019 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $30,106 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $10,224 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $155,349 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | AT REDDING SCHOOL OF THE ARTS, WHERE EDUCATION AND THE ARTS CONNECT, WE EMPHASIZE CREATIVITY AND FOSTER STRONG RELATIONSHIPS. OUR STUDENTS GAIN A FOUNDATION OF CONFIDENCE, RESOURCEFULNESS, AND ADAPTABILITY TO NAVIGATE A SUCCESSFUL FUTURE. WE ACCOMPLISH THIS THROUGH ACADEMIC RIGOR, DIVERSE VISUAL AND PERFORMING ARTS OPPORTUNITIES, AND CHARACTER EDUCATION. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE BOARD DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE SIGNING OFFICER. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL PARTIES SUBJECT TO THE CONFLICT OF INTEREST POLICY ARE REQUIRED TO REPORT ANY CONFLICTS. STAFF, AUDITORS, AND OUTSIDE SERVICE PROVIDERS ALL REVIEW THESE RELATIONSHIPS AND REPORT ANY PERCEIVED CONFLICTS TO THE BOARD. IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/HERSELF FROM ALL DISCUSSION AND VOTING ON THE ISSUE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR TOP MANAGEMENT, OFFICERS, AND KEY EMPLOYEES IS DETERMINED BY THE GOVERNING BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION FOR TOP MANAGEMENT, OFFICERS, AND KEY EMPLOYEES IS DETERMINED BY THE GOVERNING BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |