Civic Intelligence

Tierra Pacifica Charter School

990 • Fiscal year 2015 • EIN 03-0507280

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 25, 2016

Organization ProfileWWW.TIERRAPACIFICA.ORG
986 Bostwick LaneSanta Cruz, CA 95062

(831) 462-9404

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

60th percentile

6.1%

Higher net margin than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$150,871

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

29th percentile

-3.4%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.6%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$1,429,679

Down $50,732 (-3.4%) from 2014

Net Assets

Up

$1,369,841

Up $75,010 (+5.8%) from 2014

Liabilities

Down

$59,838

Down $125,742 (-68%) from 2014

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin60th percentile

Revenue

Down

$1,239,049

Down $20,204 (-1.6%) from 2014

Expenses

Up

$1,164,039

Up $23,096 (+2.0%) from 2014

Net Income

Down

$75,010

Down $43,300 (-37%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,733,779Liabilities 2011: $730,834Net Assets 2011: $1,002,9452011Assets 2012: $1,775,838Liabilities 2012: $655,536Net Assets 2012: $1,120,3022012Assets 2013: $1,808,883Liabilities 2013: $632,362Net Assets 2013: $1,176,5212013Assets 2014: $1,480,411Liabilities 2014: $185,580Net Assets 2014: $1,294,8312014Assets 2015: $1,429,679Liabilities 2015: $59,838Net Assets 2015: $1,369,8412015Assets 2016: $1,659,587Liabilities 2016: $86,801Net Assets 2016: $1,572,7862016Assets 2017: $1,660,910Liabilities 2017: $91,603Net Assets 2017: $1,569,3072017Assets 2018: $1,681,243Liabilities 2018: $125,108Net Assets 2018: $1,556,1352018Assets 2019: $1,807,800Liabilities 2019: $138,965Net Assets 2019: $1,668,8352019Assets 2020: $1,993,188Liabilities 2020: $202,726Net Assets 2020: $1,790,4622020Assets 2021: $2,156,682Liabilities 2021: $188,339Net Assets 2021: $1,968,3432021Assets 2022: $2,298,762Liabilities 2022: $337,159Net Assets 2022: $1,961,6032022Assets 2023: $2,390,850Liabilities 2023: $365,786Net Assets 2023: $2,025,0642023Assets 2024: $2,135,382Liabilities 2024: $165,653Net Assets 2024: $1,969,7292024Assets 2025: $2,257,717Liabilities 2025: $418,987Net Assets 2025: $1,838,7302025

Highlighted filing

2015

Assets$1,429,679
Liabilities$59,838
Net Assets$1,369,841
Open 2015 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,241,889Expenses 2011: $1,095,974Net Income 2011: $145,9152011Revenue 2012: $1,164,318Expenses 2012: $1,046,961Net Income 2012: $117,3572012Revenue 2013: $1,159,029Expenses 2013: $1,102,810Net Income 2013: $56,2192013Revenue 2014: $1,259,253Expenses 2014: $1,140,943Net Income 2014: $118,3102014Revenue 2015: $1,239,049Expenses 2015: $1,164,039Net Income 2015: $75,0102015Revenue 2016: $1,530,634Expenses 2016: $1,326,645Net Income 2016: $203,9892016Revenue 2017: $1,470,582Expenses 2017: $1,474,061Net Income 2017: -$3,4792017Revenue 2018: $1,495,213Expenses 2018: $1,508,385Net Income 2018: -$13,1722018Revenue 2019: $1,620,785Expenses 2019: $1,508,085Net Income 2019: $112,7002019Revenue 2020: $1,577,688Expenses 2020: $1,456,061Net Income 2020: $121,6272020Revenue 2021: $1,735,834Expenses 2021: $1,557,953Net Income 2021: $177,8812021Revenue 2022: $1,721,475Expenses 2022: $1,728,215Net Income 2022: -$6,7402022Revenue 2023: $2,096,198Expenses 2023: $2,032,737Net Income 2023: $63,4612023Revenue 2024: $2,215,835Expenses 2024: $2,271,170Net Income 2024: -$55,3352024Revenue 2025: $2,279,671Expenses 2025: $2,410,670Net Income 2025: -$130,9992025

Highlighted filing

2015

Revenue$1,239,049
Expenses$1,164,039
Net Income$75,010
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 25, 2016
Return Version
2014v6.0
Gross Receipts
$1,239,049
Mission and Program Overview

Mission

The mission is to create a collaborative learning environment among parents, teachers, and community members committed to the development of the whole child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$972,736$932,686▼ $40,050
Cash and Non-Interest-Bearing Accounts$390,200$454,843▲ $64,643
Accounts Receivable$114,222$37,760▼ $76,462
Savings and Temporary Cash Investments$3,253$4,390▲ $1,137
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,480,411$1,429,679▼ $50,732
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$110,915--
Accounts Payable and Accrued Expenses$61,808$51,850▼ $9,958
Unsecured Notes Loans Payable$12,857$7,988▼ $4,869
Total Liabilities$185,580$59,838▼ $125,742
Net Assets / Fund Balance
Unrestricted Net Assets$1,235,546$1,308,680▲ $73,134
Temporarily Rstr Net Assets$59,285$61,161▲ $1,876
Total Net Assets Fund Balance$1,294,831$1,369,841▲ $75,010
Total Liabilities and Net Assets / Fund Balance$1,480,411$1,429,679▼ $50,732

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$811,966$250,254$1,062,220
Buildings$120,720$18,572$139,292
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda LambdinDirectorFT$125,910$24,961$150,871

Board Members and Trustees

NameTitle
Amy JespersenPresident
Mike OlmsteadVice President
Darcy TholeBoard Member
Lynn MaddenSecretary
Andrew LongsworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,237,877
Program Service Revenue
$0
Investment Income
$1,172
Other Revenue
$0
All Other Contributions
$41,275
Change in Net Assets
$75,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,239,049
Total Revenue per Audited Statements
$1,239,049
Total Revenue per Form 990
$1,239,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$932,529
Other Expenses$231,510
Total Fundraising Expense$26,896
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,212$215,748$19,933$588,893
Other Employee Benefits$126,285$64,553$1,927$192,765
Current Officers, Directors, Trustees, and Key Employees$150,871--$150,871
Depreciation Depletion-$40,050-$40,050
Travel$9,540$9,254-$18,794
All Other Expenses$9,548$1,814-$11,362
Other Expenses$6,904$3,344$5,036$10,248
Insurance-$5,970-$5,970
Interest-$2,689-$2,689
Total Functional Expenses$730,522$406,621$26,896$1,164,039

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,164,039
Total Expenses per Audited Statements$1,164,039
Total Expenses per Form 990$1,164,039
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Parent Pledge Drive$153,382---
Drive for Schools$25,171---
Total Events$203,632---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The director, treasurer and finance manager review the form 990 before filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Once a year the board checks if any conflicts of interests exist and when voting any member deemed to have a conflict does not participate in the vote.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The tierra pacifica board is comprised of parents and community members and has the responsibility to determine the compensation for our executive director. We periodically review comparable salaries for similar schools, roles, and positions to establish a validated salary baseline. The results of this process are documented in the closed minutes of our board meetings. Periodically, pay raises for the staff are determined based on a flat percentage calculation instead of a comparitive analysis and the executive director is included in this overall pay raise.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“As above, the school periodically reviews comparable salaries for similiar positions but pay raises for staff may also be determined based on flat percentage calculations rather than comparitive analysis.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Requests can be made with the office manager via email or in person.”

Filing and Contact Details

Filer

Filer Name
Tierra Pacifica Charter School
EIN
03-0507280
Phone
8314629404
Address
986 BOSTWICK LANE, SANTA CRUZ, CA 95062

Signing Officer

Name
Andrew Longsworth
Title
Treasurer
Signed
2016-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Jespersen
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
46
Volunteers
100

Preparer

Firm
McLean Rotherham & Company
Address
11717 Bernardo Plaza Ct Suite 215, San Diego, CA 92128
Preparer
Kathleen Schmidt CRTP
Phone
8584875751
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IRS990/OtherExpensesGrp/Desc1BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc2OPERATION & HOUSEKEEPING SERV.
IRS990/OtherExpensesGrp/Desc3RENTAL, LEASES, & REPAIRS
IRS990/OtherExpensesGrp/FundraisingAmt05036
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt048564
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112375
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22260
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33344
IRS990/OtherExpensesGrp/ProgramServicesAmt025389
IRS990/OtherExpensesGrp/ProgramServicesAmt139733
IRS990/OtherExpensesGrp/ProgramServicesAmt29040
IRS990/OtherExpensesGrp/ProgramServicesAmt36904
IRS990/OtherExpensesGrp/TotalAmt073953
IRS990/OtherExpensesGrp/TotalAmt157144
IRS990/OtherExpensesGrp/TotalAmt211300
IRS990/OtherExpensesGrp/TotalAmt310248
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019933
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0215748
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0353212
IRS990/OtherSalariesAndWagesGrp/TotalAmt0588893
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0AMY JESPERSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01257136
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02117
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0282398
IRS990/PYRevenuesLessExpensesAmt0118310
IRS990/PYSalariesCompEmpBnftPaidAmt0858545
IRS990/PYTotalExpensesAmt01140943
IRS990/PYTotalRevenueAmt01259253
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt075010
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03253
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04390
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0120720
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018572
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0139292
IRS990ScheduleD/ExpensesSubtotalAmt01164039
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0811966
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0250254
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01062220
IRS990ScheduleD/RevenueSubtotalAmt01239049
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0932686
IRS990ScheduleD/TotalExpensesPerForm990Amt01164039
IRS990ScheduleD/TotalRevenuePerForm990Amt01239049
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01239049
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01164039
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0SUPERVISION
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0203632
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0183699
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0CANEPA-HODGES
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt019933
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0986 BOSTWICK LN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0SANTA CRUZ
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd095062
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0203632
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0153382
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt025171
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt025079
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PARENT PLEDGE DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DRIVE FOR SCHOOLS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0153382
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt025171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025079
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0203632
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0203632
IRS990ScheduleG/TotalNetToOrganizationAmt0183699
IRS990ScheduleG/TotalRetainedByContractorsAmt019933
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0125910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024961
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LINDA LAMBDIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150871
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTOR, TREASURER AND FINANCE MANAGER REVIEW THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONCE A YEAR THE BOARD CHECKS IF ANY CONFLICTS OF INTERESTS EXIST AND WHEN VOTING ANY MEMBER DEEMED TO HAVE A CONFLICT DOES NOT PARTICIPATE IN THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TIERRA PACIFICA BOARD IS COMPRISED OF PARENTS AND COMMUNITY MEMBERS AND HAS THE RESPONSIBILITY TO DETERMINE THE COMPENSATION FOR OUR EXECUTIVE DIRECTOR. WE PERIODICALLY REVIEW COMPARABLE SALARIES FOR SIMILAR SCHOOLS, ROLES, AND POSITIONS TO ESTABLISH A VALIDATED SALARY BASELINE. THE RESULTS OF THIS PROCESS ARE DOCUMENTED IN THE CLOSED MINUTES OF OUR BOARD MEETINGS. PERIODICALLY, PAY RAISES FOR THE STAFF ARE DETERMINED BASED ON A FLAT PERCENTAGE CALCULATION INSTEAD OF A COMPARITIVE ANALYSIS AND THE EXECUTIVE DIRECTOR IS INCLUDED IN THIS OVERALL PAY RAISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS ABOVE, THE SCHOOL PERIODICALLY REVIEWS COMPARABLE SALARIES FOR SIMILIAR POSITIONS BUT PAY RAISES FOR STAFF MAY ALSO BE DETERMINED BASED ON FLAT PERCENTAGE CALCULATIONS RATHER THAN COMPARITIVE ANALYSIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS CAN BE MADE WITH THE OFFICE MANAGER VIA EMAIL OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt059285
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt061161
IRS990/TempOrPermanentEndowmentsInd0false

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,429,679
Liabilities
$59,838
Net assets
$1,369,841
Revenue
$1,239,049
Expenses
$1,164,039
Net income
$75,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.26$0.42$1.84$2.28$2.41$0.13
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.17$1.97$2.22$2.27$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.39$0.37$2.03$2.10$2.03$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.34$1.96$1.72$1.73$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.19$1.97$1.74$1.56$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.20$1.79$1.58$1.46$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.14$1.67$1.62$1.51$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.68$0.13$1.56$1.50$1.51$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.09$1.57$1.47$1.47$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.09$1.57$1.53$1.33$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.06$1.37$1.24$1.16$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.19$1.29$1.26$1.14$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.63$1.18$1.16$1.10$0.06
2012Summary only. Only limited summary data is available for this year.$1.78$0.66$1.12$1.16$1.05$0.12
2011Summary only. Only limited summary data is available for this year.$1.73$0.73$1.00$1.24$1.10$0.15