Civic Intelligence

Tierra Pacifica Charter School

990 • Fiscal year 2022 • EIN 03-0507280

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 01, 2023

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

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

34th percentile

-0.4%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$126,767

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

62nd percentile

6.6%

Faster asset growth than 62% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

38th percentile

-0.8%

Faster revenue growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$2,298,762

Up $142,080 (+6.6%) from 2021

Net Assets

Down

$1,961,603

Down $6,740 (-0.3%) from 2021

Liabilities

Up

$337,159

Up $148,820 (+79%) from 2021

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin34th percentile

Revenue

Down

$1,721,475

Down $14,359 (-0.8%) from 2021

Expenses

Up

$1,728,215

Up $170,262 (+11%) from 2021

Net Income

Down

-$6,740

Down $184,621 (-104%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2022

Assets$2,298,762
Liabilities$337,159
Net Assets$1,961,603
Open 2022 Filing

Operations Trend

Revenue Growth38th 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

2022

Revenue$1,721,475
Expenses$1,728,215
Net Income-$6,740
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 1, 2023
Return Version
2021v4.2
Gross Receipts
$1,721,475
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
Cash and Non-Interest-Bearing Accounts$1,039,541$1,183,953▲ $144,412
Land, Buildings, and Equipment, Net$785,076$731,503▼ $53,573
Savings and Temporary Cash Investments$230,213$230,236▲ $23
Accounts Receivable$97,859$150,028▲ $52,169
Prepaid Expenses and Deferred Charges$3,993$3,042▼ $951
Total Assets$2,156,682$2,298,762▲ $142,080
Liabilities
Accounts Payable and Accrued Expenses$188,339$337,159▲ $148,820
Total Liabilities$188,339$337,159▲ $148,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,804,534$1,850,637▲ $46,103
Net Assets With Donor Restrictions$163,809$110,966▼ $52,843
Total Net Assets Fund Balance$1,968,343$1,961,603▼ $6,740
Total Liabilities and Net Assets / Fund Balance$2,156,682$2,298,762▲ $142,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$652,335$549,176$1,201,511
Leasehold Improvements$79,168$56,059$135,227
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ProudfootDirectorFT$97,742$29,025$126,767
Gwynne CropseyFinance ManagerFT$66,724$21,621$88,345
Adrienne FurnishFinance Manager (former)FT$62,532$6,200$68,732

Board Members and Trustees

NameTitle
Alex YasbekPresident
Hudson SmithBoard Member
Jasper BillingsBoard Member
Peter NovembreBoard Member
Siena ShawBoard Member
Tatianna MillerBoard Member
Shannon DemmaSecretary
Delaney MorssTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,717,079
Program Service Revenue
$0
Investment Income
$4,396
Other Revenue
$0
All Other Contributions
$170,404
Change in Net Assets
$-6,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,721,475
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,721,475
Total Revenue per Form 990
$1,721,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,360,514
Other Expenses$367,701
Total Fundraising Expense$5,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$556,336$264,217-$820,553
Current Officers, Directors, Trustees, and Key Employees$165,682$97,306-$262,988
Fees for Services Other$77,927$69,197-$147,124
Pension Plan Contributions$75,896$49,034-$124,930
Other Employee Benefits$84,247$29,591-$113,838
Depreciation Depletion$42,858$10,715-$53,573
Occupancy$41,652$10,413-$52,065
Payroll Taxes$18,833$19,372-$38,205
Insurance-$23,580-$23,580
Other Expenses$353$11,921$5,741$18,015
Office Expenses$10,301--$10,301
Total Functional Expenses$1,137,128$585,346$5,741$1,728,215

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,728,215
Total Expenses per Audited Statements$1,728,215
Total Expenses per Form 990$1,728,215
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
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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
Ricardo Espinoza
Title
Treasurer
Phone
8314629404
Signed
2023-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Weiss
Formed
2003
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
43
Volunteers
77

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 Line 2C

“Process did not change from prior 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.”

Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc01. THE EDUCATION OF GRADES K THROUGH 8 BY DEVELOPING NEW, INNOVATIVE, AND MORE FLEXIBLE WAYS OF EDUCATING CHILDREN WITHIN THE PUBLIC SCHOOL SYSTEM. 2. CREATE A MULTI-GENERATIONAL COMMUNITY OF LEARNERS. 3. DEVELOP LIFE LONG LEARNERS. TIERRA PACIFICA CHARTER SCHOOL SERVED 155 STUDENTS.
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01804534
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01850637
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010413
IRS990/OccupancyGrp/ProgramServicesAmt041652
IRS990/OccupancyGrp/TotalAmt052065
IRS990/OfficeExpensesGrp/ProgramServicesAmt010301
IRS990/OfficeExpensesGrp/TotalAmt010301
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029591
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt084247
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0113838
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt05741
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011921
IRS990/OtherExpensesGrp/ProgramServicesAmt063043
IRS990/OtherExpensesGrp/ProgramServicesAmt1353
IRS990/OtherExpensesGrp/TotalAmt063043
IRS990/OtherExpensesGrp/TotalAmt118015
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019372
IRS990/PayrollTaxesGrp/ProgramServicesAmt018833
IRS990/PayrollTaxesGrp/TotalAmt038205
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt049034
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt075896
IRS990/PensionPlanContributionsGrp/TotalAmt0124930
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03993
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03042
IRS990/PrincipalOfficerNm0TRACEY WEISS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01726129
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07270
IRS990/PYOtherExpensesAmt0330771
IRS990/PYOtherRevenueAmt02435
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0177881
IRS990/PYSalariesCompEmpBnftPaidAmt01225182
IRS990/PYTotalExpensesAmt01557953
IRS990/PYTotalProfFndrsngExpnsAmt02000
IRS990/PYTotalRevenueAmt01735834
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-6740
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230213
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0230236
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/BookValueAmt0652335
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0549176
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01201511
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01728215
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt079168
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056059
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0135227
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01721475
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/TotalBookValueLandBuildingsAmt0731503
IRS990ScheduleD/TotalExpensesPerForm990Amt01728215
IRS990ScheduleD/TotalRevenuePerForm990Amt01721475
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01721475
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01728215
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 CALIFORNIA 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
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/ExplanationTxt5PROCESS DID NOT CHANGE FROM PRIOR 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 LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02156682
IRS990/TotalAssetsEOYAmt02298762
IRS990/TotalAssetsGrp/BOYAmt02156682
IRS990/TotalAssetsGrp/EOYAmt02298762
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01717079
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05741
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0585346
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01137128
IRS990/TotalFunctionalExpensesGrp/TotalAmt01728215
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0188339
IRS990/TotalLiabilitiesEOYAmt0337159
IRS990/TotalLiabilitiesGrp/BOYAmt0188339
IRS990/TotalLiabilitiesGrp/EOYAmt0337159
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01968343
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01961603
IRS990/TotalOtherCompensationAmt056846
IRS990/TotalProgramServiceExpensesAmt01137128
IRS990/TotalReportableCompFromOrgAmt0226998
IRS990/TotalRevenueGrp/ExclusionAmt04396
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01721475
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt077
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02156682
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02298762
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0986 BOSTWICK LANE
IRS990/USAddress/CityNm0SANTA CRUZ
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095062
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.TIERRAPACIFICA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICARDO ESPINOZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08314629404
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TIERRA PACIFICA CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0TIER

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,298,762
Liabilities
$337,159
Net assets
$1,961,603
Revenue
$1,721,475
Expenses
$1,728,215
Net income
-$6,740
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