Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Tierra Pacifica Charter School
990 • Fiscal year 2025 • EIN 03-0507280
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.19x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 9.1% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Balance Sheet
Assets
Up$2,257,717
Up $122,335 (+5.7%) from 2024
Net Assets
Down$1,838,730
Down $130,999 (-6.7%) from 2024
Liabilities
Up$418,987
Up $253,334 (+153%) from 2024
Revenue And Expenses
Revenue
Up$2,279,671
Up $63,836 (+2.9%) from 2024
Expenses
Up$2,410,670
Up $139,500 (+6.1%) from 2024
Net Income
Down-$130,999
Down $75,664 (-137%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 18, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $2,279,671
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,289,617 | $1,420,325 | ▲ $130,708 |
| Land, Buildings, and Equipment, Net | $624,358 | $570,789 | ▼ $53,569 |
| Accounts Receivable | $86,330 | $244,715 | ▲ $158,385 |
| Cash and Non-Interest-Bearing Accounts | $135,077 | $21,888 | ▼ $113,189 |
| Total Assets | $2,135,382 | $2,257,717 | ▲ $122,335 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $165,653 | $418,987 | ▲ $253,334 |
| Total Liabilities | $165,653 | $418,987 | ▲ $253,334 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,960,729 | $1,829,730 | ▼ $130,999 |
| Net Assets With Donor Restrictions | $9,000 | $9,000 | → $0 |
| Total Net Assets Fund Balance | $1,969,729 | $1,838,730 | ▼ $130,999 |
| Total Liabilities and Net Assets / Fund Balance | $2,135,382 | $2,257,717 | ▲ $122,335 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $570,789 | $765,950 | $1,336,739 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jennifer Proudfoot | Executive Director | FT | $139,003 | $68,342 | $207,345 |
| Gwynne Cropsey | Director of Finance | FT | $87,096 | $51,254 | $138,350 |
| Shannon Woods | Director/instructor | FT | $71,606 | $43,764 | $115,370 |
| Keonna Geer Term End 11625 | Executive Director | FT | $55,445 | $22,757 | $78,202 |
| Desiree Hunt Term End 13125 | Director/substitute | PT | $8,677 | $1,925 | $10,602 |
Board Members and Trustees
| Name | Title |
|---|---|
| Siena Shaw | President |
| Stephanie Sonnenshine | Vice President |
| Beau Smith | Director |
| Jasper Billings | Director |
| Marison Whisner | Director/interim Treasurer |
| Caitlin Ostrander | Secretary |
| Katharina Klein | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,215,595
- Program Service Revenue
- $0
- Investment Income
- $58,154
- Other Revenue
- $5,922
- All Other Contributions
- $256,706
- Change in Net Assets
- $-130,999
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,279,671
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,279,671
- Total Revenue per Form 990
- $2,279,671
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,905,801 |
| Other Expenses | $504,869 |
| Total Fundraising Expense | $22,928 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $640,185 | $340,876 | $13,569 | $994,630 |
| Current Officers, Directors, Trustees, and Key Employees | $309,778 | $181,933 | - | $491,711 |
| Fees for Services Other | $172,843 | $141,417 | - | $314,260 |
| Pension Plan Contributions | $145,900 | $77,859 | $3,026 | $226,785 |
| Other Employee Benefits | $91,361 | $48,595 | $1,956 | $141,912 |
| Depreciation Depletion | $42,855 | $10,714 | - | $53,569 |
| Payroll Taxes | $32,488 | $17,767 | $508 | $50,763 |
| Insurance | - | $28,254 | - | $28,254 |
| Office Expenses | - | $20,311 | $3,869 | $24,180 |
| Occupancy | $16,838 | $4,209 | - | $21,047 |
| Other Expenses | $11,565 | $4,496 | - | $16,061 |
| Total Functional Expenses | $1,511,311 | $876,431 | $22,928 | $2,410,670 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,410,670 |
| Total Expenses per Audited Statements | $2,410,670 |
| Total Expenses per Form 990 | $2,410,670 |
| 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 Item | Amount |
|---|---|
| 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
“There are no committees that have the 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 deemed 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, officers, and key employees. This is determined in open session of the board meeting and documented within the board meeting minutes. All other staff compensation is determined by the executive director within the budget approved by the board. The executive director periodically researches salaries from comparable organizations as part of this determination. The process described here was last completed in 2024.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest policy, and financial statements are available from the officer 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
- Valerie Royaltey-quandt
- Title
- Executive Director
- Phone
- 8314629404
- Signed
- 2026-02-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Siena Shaw
- Formed
- 2003
- Legal Domicile
- CA
- Voting Board Members
- 9
- Independent Board Members
- 8
- Employees
- 69
- Volunteers
- 100
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 901 VIA PIEMONTE SUITE 300, ONTARIO, CA 91764
- Preparer
- Mei-li Huang
- Phone
- 9099857286
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Consulting: program service expenses 169,537. Management and general expenses 138,712. Fundraising expenses 0. Total expenses 308,249. Other fees for svc: program service expenses 3,306. Management and general expenses 2,705. Fundraising expenses 0. Total expenses 6,011.”
FORM 990, PART XII, LINE 2C:
“The process for oversight and selection of an independent accountant has not changed from the 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.”
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| IRS990/Desc | 0 | 1. 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 APPROXIMATELY 160 STUDENTS. |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION IS TO CREATE A COLLABORATIVE LEARNING ENVIRONMENT AMONG PARENTS, TEACHERS, AND COMMUNITY MEMBERS COMMITTED TO THE DEVELOPMENT OF THE WHOLE CHILD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1969729 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1838730 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1960729 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1829730 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4209 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16838 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21047 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 3869 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 20311 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24180 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 1956 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 48595 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 91361 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 141912 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4496 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 47498 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11565 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 47498 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16061 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 5922 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5922 |
| IRS990/OtherRevenueTotalAmt | 0 | 5922 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 13569 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 340876 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 640185 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 994630 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 508 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17767 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 32488 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50763 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 3026 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 77859 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 145900 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 226785 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SIENA SHAW |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2172842 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 40243 |
| IRS990/PYOtherExpensesAmt | 0 | 472327 |
| IRS990/PYOtherRevenueAmt | 0 | 2750 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -55335 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1798843 |
| IRS990/PYTotalExpensesAmt | 0 | 2271170 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2215835 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -130999 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1289617 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1420325 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 570789 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 765950 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1336739 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2410670 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2279671 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 570789 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2410670 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2279671 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2279671 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2410670 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE 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/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 139003 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 26550 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 41792 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JENNIFER PROUDFOOT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 207345 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | COMPENSATION WAS ESTABLISHED THROUGH A WRITTEN EMPLOYMENT CONTRACT, SUPPORTED BY A COMPENSATION SURVEY TO CONFIRM REASONABLENESS, AND FORMALLY APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 DEEMED TO HAVE A CONFLICT DOES NOT PARTICIPATE IN THE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TIERRA PACIFICA BOARD IS COMPRISED OF PARENTS AND COMMUNITY MEMBERS AND HAS THE RESPONSIBILITY TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES. THIS IS DETERMINED IN OPEN SESSION OF THE BOARD MEETING AND DOCUMENTED WITHIN THE BOARD MEETING MINUTES. ALL OTHER STAFF COMPENSATION IS DETERMINED BY THE EXECUTIVE DIRECTOR WITHIN THE BUDGET APPROVED BY THE BOARD. THE EXECUTIVE DIRECTOR PERIODICALLY RESEARCHES SALARIES FROM COMPARABLE ORGANIZATIONS AS PART OF THIS DETERMINATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FROM THE OFFICER MANAGER VIA EMAIL OR IN PERSON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONSULTING: PROGRAM SERVICE EXPENSES 169,537. MANAGEMENT AND GENERAL EXPENSES 138,712. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 308,249. OTHER FEES FOR SVC: PROGRAM SERVICE EXPENSES 3,306. MANAGEMENT AND GENERAL EXPENSES 2,705. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,011. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2135382 |
| IRS990/TotalAssetsEOYAmt | 0 | 2257717 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2135382 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2257717 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,257,717
- Liabilities
- $418,987
- Net assets
- $1,838,730
- Revenue
- $2,279,671
- Expenses
- $2,410,670
- Net income
- -$130,999