Civic Intelligence

Tierra Pacifica Charter School

990 • Fiscal year 2023 • EIN 03-0507280

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 29, 2024

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.17x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

48th percentile

3.0%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$147,742

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

49th percentile

4.0%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$2,390,850

Up $92,088 (+4.0%) from 2022

Net Assets

Up

$2,025,064

Up $63,461 (+3.2%) from 2022

Liabilities

Up

$365,786

Up $28,627 (+8.5%) from 2022

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin48th percentile

Revenue

Up

$2,096,198

Up $374,723 (+22%) from 2022

Expenses

Up

$2,032,737

Up $304,522 (+18%) from 2022

Net Income

Up

$63,461

Up $70,201 (+1042%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2023

Assets$2,390,850
Liabilities$365,786
Net Assets$2,025,064
Open 2023 Filing

Operations Trend

Revenue Growth69th 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

2023

Revenue$2,096,198
Expenses$2,032,737
Net Income$63,461
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 29, 2024
Return Version
2022v5.0
Gross Receipts
$2,096,198
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
Savings and Temporary Cash Investments$230,236$1,073,612▲ $843,376
Land, Buildings, and Equipment, Net$731,503$677,930▼ $53,573
Cash and Non-Interest-Bearing Accounts$1,183,953$324,520▼ $859,433
Accounts Receivable$150,028$314,788▲ $164,760
Prepaid Expenses and Deferred Charges$3,042--
Total Assets$2,298,762$2,390,850▲ $92,088
Liabilities
Accounts Payable and Accrued Expenses$337,159$365,786▲ $28,627
Total Liabilities$337,159$365,786▲ $28,627
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,850,637$1,935,671▲ $85,034
Net Assets With Donor Restrictions$110,966$89,393▼ $21,573
Total Net Assets Fund Balance$1,961,603$2,025,064▲ $63,461
Total Liabilities and Net Assets / Fund Balance$2,298,762$2,390,850▲ $92,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$677,930$658,808$1,336,738
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ProudfootDirectorFT$115,400$32,342$147,742
Gwynne CropseyFinance ManagerFT$98,100$35,154$133,254

Board Members and Trustees

NameTitle
Alex YasbekPresident
Jasper BillingsVice President
Peter NovembreBoard Member
Siena ShawBoard Member
Tatianna MillerBoard Member
Desiree HuntSecretary
Ricardo EspinozaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,070,726
Program Service Revenue
$0
Investment Income
$19,212
Other Revenue
$6,260
All Other Contributions
$195,822
Change in Net Assets
$63,461

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,096,198
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,096,198
Total Revenue per Form 990
$2,096,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,605,398
Other Expenses$427,339
Total Fundraising Expense$17,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$675,781$270,753$11,932$958,466
Current Officers, Directors, Trustees, and Key Employees$181,403$106,539-$287,942
Fees for Services Other$104,953$90,723-$195,676
Pension Plan Contributions$145,092$35,039-$180,131
Other Employee Benefits$112,941$20,392-$133,333
Occupancy$63,048$15,762-$78,810
Depreciation Depletion$42,858$10,715-$53,573
Payroll Taxes$26,820$18,706-$45,526
Insurance-$21,650-$21,650
Other Expenses$234$15,821$5,102$21,157
Office Expenses-$19,975-$19,975
Total Functional Expenses$1,389,628$626,075$17,034$2,032,737

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,032,737
Total Expenses per Audited Statements$2,032,737
Total Expenses per Form 990$2,032,737
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
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. The process described here was last completed in 2023.”

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
Gwynne Cropsey
Title
Director of Finance
Phone
8314629404
Signed
2024-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Yasbek
Formed
2003
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
98

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 416 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0337159
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0365786
IRS990/AccountsReceivableGrp/BOYAmt0150028
IRS990/AccountsReceivableGrp/EOYAmt0314788
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EDUCATE CHILDREN IN A SUPPORTIVE COMMUNITY ENVIRONMENT.
IRS990/AllOtherContributionsAmt0195822
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GWYNNE CROPSEY
IRS990/BooksInCareOfDetail/PhoneNum08314629404
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0986 BOSTWICK LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SANTA CRUZ
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095062
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01183953
IRS990/CashNonInterestBearingGrp/EOYAmt0324520
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0106539
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0181403
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0287942
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02070726
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt019212
IRS990/CYOtherExpensesAmt0427339
IRS990/CYOtherRevenueAmt06260
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt063461
IRS990/CYSalariesCompEmpBnftPaidAmt01605398
IRS990/CYTotalExpensesAmt02032737
IRS990/CYTotalFundraisingExpenseAmt017034
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02096198
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt010715
IRS990/DepreciationDepletionGrp/ProgramServicesAmt042858
IRS990/DepreciationDepletionGrp/TotalAmt053573
IRS990/Desc01. THE EDUCATION OF GRADES TK 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0110966
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt089393
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt051
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01389628
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt090723
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0104953
IRS990/FeesForServicesOtherGrp/TotalAmt0195676
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt46.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt56.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt76.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt032342
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt135154
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0JENNIFER PROUDFOOT
IRS990/Form990PartVIISectionAGrp/PersonNm1GWYNNE CROPSEY
IRS990/Form990PartVIISectionAGrp/PersonNm2ALEX YASBEK
IRS990/Form990PartVIISectionAGrp/PersonNm3JASPER BILLINGS
IRS990/Form990PartVIISectionAGrp/PersonNm4RICARDO ESPINOZA
IRS990/Form990PartVIISectionAGrp/PersonNm5DESIREE HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm6TATIANNA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm7SIENA SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm8PETER NOVEMBRE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0115400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt198100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt01874904
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02096198
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt021650
IRS990/InsuranceGrp/TotalAmt021650
IRS990/InvestmentIncomeGrp/ExclusionAmt019212
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019212
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0658808
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0731503
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0677930
IRS990/LandBldgEquipCostOrOtherBssAmt01336738
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION IS TO CREATE A COLLABORATIVE LEARNING ENVIRONMENT AMONG PARENTS, TEACHERS, AND COMMUNITY MEMBERS COMMITTED TO THE DEVELOPMENT OF THE WHOLE CHILD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01961603
IRS990/NetAssetsOrFundBalancesEOYAmt02025064
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01850637
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01935671
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015762
IRS990/OccupancyGrp/ProgramServicesAmt063048
IRS990/OccupancyGrp/TotalAmt078810
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019975
IRS990/OfficeExpensesGrp/TotalAmt019975
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020392
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0112941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0133333
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt05102
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015821
IRS990/OtherExpensesGrp/ProgramServicesAmt036498
IRS990/OtherExpensesGrp/ProgramServicesAmt1234
IRS990/OtherExpensesGrp/TotalAmt036498
IRS990/OtherExpensesGrp/TotalAmt121157
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0SCIENCE CAMP
IRS990/OtherRevenueMiscGrp/Desc1SCHOOL PLAY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06050
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1210
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06050
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1210
IRS990/OtherRevenueTotalAmt06260
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011932
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0270753
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0675781
IRS990/OtherSalariesAndWagesGrp/TotalAmt0958466
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018706
IRS990/PayrollTaxesGrp/ProgramServicesAmt026820
IRS990/PayrollTaxesGrp/TotalAmt045526
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt035039
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0145092
IRS990/PensionPlanContributionsGrp/TotalAmt0180131
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03042
IRS990/PrincipalOfficerNm0ALEX YASBEK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01717079
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04396
IRS990/PYOtherExpensesAmt0367701
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-6740
IRS990/PYSalariesCompEmpBnftPaidAmt01360514
IRS990/PYTotalExpensesAmt01728215
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01721475
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt063461
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06260
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01073612
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/BookValueAmt0677930
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0658808
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01336738
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02032737
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02096198
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/TotalBookValueLandBuildingsAmt0677930
IRS990ScheduleD/TotalExpensesPerForm990Amt02032737
IRS990ScheduleD/TotalRevenuePerForm990Amt02096198
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02096198
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02032737
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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
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/TotalAssetsBOYAmt02298762
IRS990/TotalAssetsEOYAmt02390850
IRS990/TotalAssetsGrp/BOYAmt02298762
IRS990/TotalAssetsGrp/EOYAmt02390850
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02070726
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017034
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0626075
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01389628
IRS990/TotalFunctionalExpensesGrp/TotalAmt02032737
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0337159
IRS990/TotalLiabilitiesEOYAmt0365786
IRS990/TotalLiabilitiesGrp/BOYAmt0337159
IRS990/TotalLiabilitiesGrp/EOYAmt0365786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01961603
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02025064
IRS990/TotalOtherCompensationAmt067496
IRS990/TotalProgramServiceExpensesAmt01389628
IRS990/TotalReportableCompFromOrgAmt0213500
IRS990/TotalRevenueGrp/ExclusionAmt019212
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06260
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02096198
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt098
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02298762
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02390850
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/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TIERRAPACIFICA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GWYNNE CROPSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum08314629404
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TIERRA PACIFICA CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0TIER
ReturnHeader/Filer/EIN0030507280
ReturnHeader/Filer/PhoneNum08314629404
ReturnHeader/Filer/USAddress/AddressLine1Txt0986 BOSTWICK LANE
ReturnHeader/Filer/USAddress/CityNm0SANTA CRUZ
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095062
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,390,850
Liabilities
$365,786
Net assets
$2,025,064
Revenue
$2,096,198
Expenses
$2,032,737
Net income
$63,461
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