Civic Intelligence

Tierra Pacifica Charter School

990 • Fiscal year 2020 • EIN 03-0507280

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 09, 2021

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

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.13x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

55th percentile

7.7%

Higher net margin than 55% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$117,981

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

59th percentile

10%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-2.7%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,993,188

Up $185,388 (+10%) from 2019

Net Assets

Up

$1,790,462

Up $121,627 (+7.3%) from 2019

Liabilities

Up

$202,726

Up $63,761 (+46%) from 2019

Revenue

Down

$1,577,688

Down $43,097 (-2.7%) from 2019

Expenses

Down

$1,456,061

Down $52,024 (-3.4%) from 2019

Net Income

Up

$121,627

Up $8,927 (+7.9%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$1,993,188
Liabilities$202,726
Net Assets$1,790,462

Operations Trend

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

2020

Revenue$1,577,688
Expenses$1,456,061
Net Income$121,627
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 9, 2021
Return Version
2019v5.2
Gross Receipts
$1,577,688
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.

To educate children in a supportive community environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$862,550$838,649▼ $23,901
Cash and Non-Interest-Bearing Accounts$644,338$716,758▲ $72,420
Savings and Temporary Cash Investments$230,131$230,187▲ $56
Accounts Receivable$67,950$205,944▲ $137,994
Prepaid Expenses and Deferred Charges$2,831$1,650▼ $1,181
Total Assets$1,807,800$1,993,188▲ $185,388
Liabilities
Accounts Payable and Accrued Expenses$133,645$202,726▲ $69,081
Deferred Revenue$5,320$0▼ $5,320
Total Liabilities$138,965$202,726▲ $63,761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,624,033$1,741,989▲ $117,956
Net Assets With Donor Restrictions$44,802$48,473▲ $3,671
Total Net Assets Fund Balance$1,668,835$1,790,462▲ $121,627
Total Liabilities and Net Assets / Fund Balance$1,807,800$1,993,188▲ $185,388

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$732,435$469,076$1,201,511
Leasehold Improvements$106,214$29,013$135,227
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ProudfootDirectorFT$88,482$29,499$117,981
Adrienne FurnishFinance ManagerFT$66,093$28,050$94,143

Board Members and Trustees

NameTitle
Tracey WeisPresident
Lisa SudekVice President
Alex YazbekBoard Member
Andrew LongsworthBoard Member
Jasper BillingsBoard Member
Sergio BarberanBoard Member
Tatiana MillerBoard Member
Shannon DemmaSecretary
Delaney MorssTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,555,485
Program Service Revenue
$4,375
Investment Income
$13,543
Other Revenue
$4,285
All Other Contributions
$205,370
Change in Net Assets
$121,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,577,688
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,577,688
Total Revenue per Form 990
$1,577,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,179,116
Other Expenses$257,995
Total Fundraising Expense$23,518
Professional Fundraising Fees$18,950
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,393$70,912-$706,305
Current Officers, Directors, Trustees, and Key Employees-$242,544-$242,544
Pension Plan Contributions$97,752$8,076-$105,828
Other Employee Benefits$92,389$4,862-$97,251
Fees for Services Other$26,585$69,158-$95,743
Occupancy$43,024$11,395-$54,419
Depreciation Depletion$42,858$10,715-$53,573
Payroll Taxes$15,513$11,675-$27,188
Other Expenses$20,056--$20,056
Fees for Services Professional Fundraising--$18,950$18,950
All Other Expenses-$13,686$4,568$18,254
Insurance-$8,206-$8,206
Office Expenses-$7,744-$7,744
Total Functional Expenses$973,570$458,973$23,518$1,456,061

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,456,061
Total Expenses per Audited Statements$1,456,061
Total Expenses per Form 990$1,456,061
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$18,950
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 35% controlled entity
No
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, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the board of directors for their review and approval prior to submitting to the irs.

Form 990, Part VI, Section B, Line 12C

Monitoring is performed regularly by the officers to identify potential conflicts of interest. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be afforded the opportunity to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters. Any board member deeemed to have a conflict does not participate in the vote.

Form 990, Part VI, Section B, Line 15

The tierra pacifica board is comprised of parents and community members and has the responsibility to determine the compensation for the executive director. This is determined in open session of the board meeting and documented within the board meeting minutes. All other staff compensation are determined by the school director within the budget approved by the board. The director periodically researches salaries from comparable organizations as part of this determination.

Form 990, Part VI, Section C, Line 19

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
Delaney Morss
Title
Treasurer
Phone
8314629404
Signed
2021-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Weiss
Formed
2003
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
55
Volunteers
120

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Mei-li Huang
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Lince 2C

The organization has not changed its audit process during the year.

Financial Statement Notes

PART X, LINE 2:

The school is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files an exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.

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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt011395
IRS990/OccupancyGrp/ProgramServicesAmt043024
IRS990/OccupancyGrp/TotalAmt054419
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07744
IRS990/OfficeExpensesGrp/TotalAmt07744
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04862
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt092389
IRS990/OtherEmployeeBenefitsGrp/TotalAmt097251
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ProgramServicesAmt020056
IRS990/OtherExpensesGrp/TotalAmt020056
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0YEARBOOK REVENUE
IRS990/OtherRevenueMiscGrp/Desc1RENTAL REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03550
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1735
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03550
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1735
IRS990/OtherRevenueTotalAmt04285
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt070912
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0635393
IRS990/OtherSalariesAndWagesGrp/TotalAmt0706305
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011675
IRS990/PayrollTaxesGrp/ProgramServicesAmt015513
IRS990/PayrollTaxesGrp/TotalAmt027188
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08076
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt097752
IRS990/PensionPlanContributionsGrp/TotalAmt0105828
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02831
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01650
IRS990/PrincipalOfficerNm0TRACEY WEISS
IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0SCIENCE CAMP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04375
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01611571
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09214
IRS990/PYOtherExpensesAmt0270784
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0112700
IRS990/PYSalariesCompEmpBnftPaidAmt01217301
IRS990/PYTotalExpensesAmt01508085
IRS990/PYTotalProfFndrsngExpnsAmt020000
IRS990/PYTotalRevenueAmt01620785
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0121627
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08660
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230131
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0230187
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0732435
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0469076
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01201511
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01456061
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106214
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029013
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0135227
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01577688
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0838649
IRS990ScheduleD/TotalExpensesPerForm990Amt01456061
IRS990ScheduleD/TotalRevenuePerForm990Amt01577688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01577688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01456061
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFONRIA DEPARTMENT OF EDUCATION AND THE LIVE OAK SCHOOL DISTRICT AS PART OF ITS OPERATION AS A PUBLIC CHARTER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0RUN FUNDRAISING AND CONTRIBUTION CAMPAIGNS
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0203574
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0184624
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0SANDRA WILLIAMS GRESHAM
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt018950
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt01858 SOMMERFIELD STREET
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0SANTA CRUZ
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd095062
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0203574
IRS990ScheduleG/TotalNetToOrganizationAmt0184624
IRS990ScheduleG/TotalRetainedByContractorsAmt018950
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. ANY BOARD MEMBER DEEEMED TO HAVE A CONFLICT DOES NOT PARTICIPATE IN THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TIERRA PACIFICA BOARD IS COMPRISED OF PARENTS AND COMMUNITY MEMBERS AND HAS THE RESPONSIBILITY TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THIS IS DETERMINED IN OPEN SESSION OF THE BOARD MEETING AND DOCUMENTED WITHIN THE BOARD MEETING MINUTES. ALL OTHER STAFF COMPENSATION ARE DETERMINED BY THE SCHOOL DIRECTOR WITHIN THE BUDGET APPROVED BY THE BOARD. THE DIRECTOR PERIODICALLY RESEARCHES SALARIES FROM COMPARABLE ORGANIZATIONS AS PART OF THIS DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS CAN BE MADE WITH THE OFFICE MANAGER VIA EMAIL OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED ITS AUDIT PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINCE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01807800
IRS990/TotalAssetsEOYAmt01993188
IRS990/TotalAssetsGrp/BOYAmt01807800
IRS990/TotalAssetsGrp/EOYAmt01993188
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01555485
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023518
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0458973
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0973570
IRS990/TotalFunctionalExpensesGrp/TotalAmt01456061
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0138965
IRS990/TotalLiabilitiesEOYAmt0202726
IRS990/TotalLiabilitiesGrp/BOYAmt0138965

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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