Civic Intelligence

Theresa Hessling Charter School Project DBA San Diego Cooperative Charters

990 • Fiscal year 2017 • EIN 33-0931009

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization Profilewww.sdccs.org
7260 Linda Vista RoadSan Diego, CA 92111

(858) 496-1613

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.29x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

30th percentile

0.07x

Higher debt load relative to revenue than 30% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

39th percentile

0.1%

Higher net margin than 39% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

44th percentile

$108,177

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

44th percentile

2.2%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

1.6%

Faster revenue growth than 40% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$1,608,938

Up $34,298 (+2.2%) from 2016

Net Assets

Up

$1,146,988

Up $8,175 (+0.7%) from 2016

Liabilities

Up

$461,950

Up $26,123 (+6.0%) from 2016

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin39th percentile

Revenue

Up

$6,452,758

Up $99,581 (+1.6%) from 2016

Expenses

Up

$6,444,583

Up $209,547 (+3.4%) from 2016

Net Income

Down

$8,175

Down $109,966 (-93%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,270,939Liabilities 2012: $398,597Net Assets 2012: $872,3422012Assets 2013: $1,287,191Liabilities 2013: $491,748Net Assets 2013: $795,4432013Assets 2014: $1,522,608Liabilities 2014: $427,235Net Assets 2014: $1,095,3732014Assets 2015: $1,606,426Liabilities 2015: $585,754Net Assets 2015: $1,020,6722015Assets 2016: $1,574,640Liabilities 2016: $435,827Net Assets 2016: $1,138,8132016Assets 2017: $1,608,938Liabilities 2017: $461,950Net Assets 2017: $1,146,9882017Assets 2018: $2,034,275Liabilities 2018: $602,674Net Assets 2018: $1,431,6012018Assets 2019: $2,776,982Liabilities 2019: $1,177,277Net Assets 2019: $1,599,7052019Assets 2020: $2,296,004Liabilities 2020: $914,711Net Assets 2020: $1,381,2932020Assets 2021: $3,380,226Liabilities 2021: $854,454Net Assets 2021: $2,525,7722021Assets 2022: $3,537,767Liabilities 2022: $841,605Net Assets 2022: $2,696,1622022Assets 2023: $5,393,500Liabilities 2023: $2,344,604Net Assets 2023: $3,048,8962023Assets 2024: $5,642,268Liabilities 2024: $2,236,775Net Assets 2024: $3,405,4932024

Highlighted filing

2017

Assets$1,608,938
Liabilities$461,950
Net Assets$1,146,988
Open 2017 Filing

Operations Trend

Revenue Growth40th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,949,6522012Expenses 2013: $3,164,1652013Revenue 2014: $4,538,573Expenses 2014: $4,280,846Net Income 2014: $257,7272014Revenue 2015: $5,043,546Expenses 2015: $5,118,247Net Income 2015: -$74,7012015Revenue 2016: $6,353,177Expenses 2016: $6,235,036Net Income 2016: $118,1412016Revenue 2017: $6,452,758Expenses 2017: $6,444,583Net Income 2017: $8,1752017Revenue 2018: $7,258,483Expenses 2018: $6,973,870Net Income 2018: $284,6132018Revenue 2019: $7,121,770Expenses 2019: $6,953,666Net Income 2019: $168,1042019Revenue 2020: $5,892,181Expenses 2020: $6,110,593Net Income 2020: -$218,4122020Revenue 2021: $5,836,875Expenses 2021: $4,692,396Net Income 2021: $1,144,4792021Revenue 2022: $5,019,205Expenses 2022: $4,848,815Net Income 2022: $170,3902022Revenue 2023: $6,359,752Expenses 2023: $6,007,018Net Income 2023: $352,7342023Revenue 2024: $7,035,381Expenses 2024: $6,736,064Net Income 2024: $299,3172024

Highlighted filing

2017

Revenue$6,452,758
Expenses$6,444,583
Net Income$8,175
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$6,471,688
Mission and Program Overview

Mission

The mission is to support a progressive, developmentally based, child-centered community for active and collaborative student learning where shared values of family, diversity, relationship, creativity and academic excellence flourish.

San Diego Cooperative Charter Schools are comprehensive elementary schools that serve students in grades k-8. The curriculum in every classroom and gathering of the school is underlined with respect for individuals and delight in diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$783,569$788,302▲ $4,733
Pledges and Grants Receivable$452,884$415,493▼ $37,391
Cash and Non-Interest-Bearing Accounts$221,024$278,922▲ $57,898
Accounts Receivable$104,600$110,946▲ $6,346
Prepaid Expenses and Deferred Charges$240$2,952▲ $2,712
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,574,640$1,608,938▲ $34,298
Other Assets Total$12,323$12,323→ $0
Liabilities
Accounts Payable and Accrued Expenses$431,302$461,715▲ $30,413
Deferred Revenue$4,525$235▼ $4,290
Total Liabilities$435,827$461,950▲ $26,123
Net Assets / Fund Balance
Unrestricted Net Assets$1,064,078$1,146,988▲ $82,910
Temporarily Rstr Net Assets$74,735--
Total Net Assets Fund Balance$1,138,813$1,146,988▲ $8,175
Total Liabilities and Net Assets / Fund Balance$1,574,640$1,608,938▲ $34,298

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$480,538$480,538
Equipment-$181,794$181,794
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ken RochellsFormer CFOFT$108,177-$108,177
Tom PellegrinoExec. DirectorFT$64,062$6,566$70,628
Allison Bell HoytStaff rep.FT$64,051$6,100$70,151
Erika DiamondStaff Rep.FT$56,417$5,400$61,817

Board Members and Trustees

NameTitle
Dr Patti SaranieroPast President
Cyndi BoydPresident
Mollie ShannonDirector
Julie BlairPSA Rep.
Nelwyn Defratepsa rep.
Kate NyceSecretary
Simon ChapmanVP/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,218,799
Program Service Revenue
$183,635
Investment Income
$6,450
Other Revenue
$43,874
All Other Contributions
$66,987
Change in Net Assets
$8,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,452,758
Total Revenue per Audited Statements
$6,452,758
Total Revenue per Form 990
$6,452,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,305,261
Other Expenses$1,121,322
Grants and Similar Amounts Paid$18,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,635,205$1,129,173-$3,764,378
Other Employee Benefits$544,538$158,140-$702,678
Pension Plan Contributions$418,240--$418,240
Fees for Services Other$302,384$68,772-$371,156
Occupancy$234,831$30,872-$265,703
Payroll Taxes$142,159$75,210-$217,369
Current Officers, Directors, Trustees, and Key Employees$202,596--$202,596
Conferences and Meetings$38,262--$38,262
Insurance$31,781--$31,781
Information Technology$24,160$1,261-$25,421
Grants to Domestic Orgs$18,000--$18,000
Fees for Services Legal-$14,888-$14,888
Advertising$14,548--$14,548
Office Expenses$8,375$4,309-$12,684
Other Expenses$10,878$52,139-$10,878
Travel$3,854--$3,854
Total Functional Expenses$4,747,503$1,697,080$0$6,444,583

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,444,583
Total Expenses per Audited Statements$6,444,583
Total Expenses per Form 990$6,444,583
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SDCCS FoundationSan Diego, CAline 12start-up funds$18,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,629
Fundraising Direct Expenses$18,930
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$56,639$56,639$18,930$37,709
giving tuesday$8,934---
Total Events$71,563$62,629$18,930$43,699
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

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

Governance Explanations

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

“Christy White Accountancy Corporation will prepare the tax return and send a draft copy to Ken Rochells, the COO, who will forward the draft copy to the Board of Directors for their approval before filing. Once approved, we will notify Christy White Accountancy Corporation who will e-file our return (if applicable) or will finalize the paper return for our mailing.”

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

“In accordance with the organization's bylaws, all board members and key administrators are required to complete the State of California form 700 (Statement of economic interest) on an annual basis.”

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

“Compensation is reviewed and approved by the board for all officers and directors.”

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

“Detailed monthly and year-to-date financial statements are attached to the minutes of each monthly board meeting, CDE interim financial reports and unaudited actuals are approved by the Board and attached to the minutes to the board. Audit reports and Form 990 are reviewed by the Board and attached to the minutes of the board. All of the foregoing are available online at the school's website and can be reviewed in the school's administration office.”

Filing and Contact Details

Filer

Filer Name
Theresa Hessling Charter School Project
EIN
33-0931009
Phone
8584961613
Address
7260 Linda Vista Road, San Diego, CA 92111

Signing Officer

Name
Kristie Yen
Title
Business Manager
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
188
Volunteers
300

Preparer

Firm
Christy White Associates
Address
348 Olive Street, San Diego, CA 92103
Preparer
Christy White CPA
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.”

Raw XML AppendixShowing 400 of 566 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0431302
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0461715
IRS990/AccountsReceivableGrp/BOYAmt0104600
IRS990/AccountsReceivableGrp/EOYAmt0110946
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0San Diego Cooperative Charter Schools are comprehensive elementary schools that serve students in grades k-8. The curriculum in every classroom and gathering of the school is underlined with respect for individuals and delight in diversity.
IRS990/AdvertisingGrp/ProgramServicesAmt014548
IRS990/AdvertisingGrp/TotalAmt014548
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt066987
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Kristie Yen Business Mgr
IRS990/BooksInCareOfDetail/PhoneNum08584961613
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07260 Linda Vista Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Diego
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092111
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0221024
IRS990/CashNonInterestBearingGrp/EOYAmt0278922
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0202596
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0202596
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt038262
IRS990/ConferencesMeetingsGrp/TotalAmt038262
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt09950
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06218799
IRS990/CYGrantsAndSimilarPaidAmt018000
IRS990/CYInvestmentIncomeAmt06450
IRS990/CYOtherExpensesAmt01121322
IRS990/CYOtherRevenueAmt043874
IRS990/CYProgramServiceRevenueAmt0183635
IRS990/CYRevenuesLessExpensesAmt08175
IRS990/CYSalariesCompEmpBnftPaidAmt05305261
IRS990/CYTotalExpensesAmt06444583
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06452758
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt04525
IRS990/DeferredRevenueGrp/EOYAmt0235
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0San Diego Cooperative Charter School (SDCCS): Operation of a public charter school for students in grades k-8 at the Organization's Linda Vista school campus. "Constructivism" is the educational philosophy. The school's unique teaching method provides education to students through exploration, reasoning and discussion. San Diego Cooperative Charter School is distinctive for its small class sizes, the growing diversity of faculty and students, the high quality of its teachers, a caring and nurturing environment, and the strength of its curriculum. The school's goal for each student is always the same: to provide significant experiences that will begin a lifelong process of discovery leading to a richly rewarding and happy life.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0188
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02481514
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt014888
IRS990/FeesForServicesLegalGrp/TotalAmt014888
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt068772
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0302384
IRS990/FeesForServicesOtherGrp/TotalAmt0371156
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt35400
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt46100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt96566
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Cyndi Boyd
IRS990/Form990PartVIISectionAGrp/PersonNm1Simon Chapman
IRS990/Form990PartVIISectionAGrp/PersonNm2Kate Nyce
IRS990/Form990PartVIISectionAGrp/PersonNm3Erika Diamond
IRS990/Form990PartVIISectionAGrp/PersonNm4Allison Bell Hoyt
IRS990/Form990PartVIISectionAGrp/PersonNm5Julie Blair
IRS990/Form990PartVIISectionAGrp/PersonNm6Nelwyn Defrate
IRS990/Form990PartVIISectionAGrp/PersonNm7Mollie Shannon
IRS990/Form990PartVIISectionAGrp/PersonNm8Dr Patti Saraniero
IRS990/Form990PartVIISectionAGrp/PersonNm9Tom Pellegrino
IRS990/Form990PartVIISectionAGrp/PersonNm10Ken Rochells
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt356417
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt464051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt964062
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10108177
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Staff Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt4Staff rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt5PSA Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt6psa rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Exec. Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Former CFO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt09950
IRS990/FundraisingDirectExpensesAmt018930
IRS990/FundraisingGrossIncomeAmt062629
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt06141862
IRS990/GrantAmt018000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt018000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt018000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06471688
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01261
IRS990/InformationTechnologyGrp/ProgramServicesAmt024160
IRS990/InformationTechnologyGrp/TotalAmt025421
IRS990/InsuranceGrp/ProgramServicesAmt031781
IRS990/InsuranceGrp/TotalAmt031781
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt06450
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06450
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0662332
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0662332
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission is to support a progressive, developmentally based, child-centered community for active and collaborative student learning where shared values of family, diversity, relationship, creativity and academic excellence flourish.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01138813
IRS990/NetAssetsOrFundBalancesEOYAmt01146988
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt043699
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt043699
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt030872
IRS990/OccupancyGrp/ProgramServicesAmt0234831
IRS990/OccupancyGrp/TotalAmt0265703
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04309
IRS990/OfficeExpensesGrp/ProgramServicesAmt08375
IRS990/OfficeExpensesGrp/TotalAmt012684
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt012323
IRS990/OtherAssetsTotalGrp/EOYAmt012323
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0158140
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0544538
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0702678
IRS990/OtherExpensesGrp/Desc0SPONSORING DISTRICT OVERSIGHT
IRS990/OtherExpensesGrp/Desc1BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2repayment of revenues
IRS990/OtherExpensesGrp/Desc3Dues and Memberships
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0156666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt252139
IRS990/OtherExpensesGrp/ProgramServicesAmt0117692
IRS990/OtherExpensesGrp/ProgramServicesAmt110878
IRS990/OtherExpensesGrp/TotalAmt0156666
IRS990/OtherExpensesGrp/TotalAmt1123342
IRS990/OtherExpensesGrp/TotalAmt252139
IRS990/OtherExpensesGrp/TotalAmt310878
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0175
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0175
IRS990/OtherRevenueTotalAmt0175
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01129173
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02635205
IRS990/OtherSalariesAndWagesGrp/TotalAmt03764378
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt075210
IRS990/PayrollTaxesGrp/ProgramServicesAmt0142159
IRS990/PayrollTaxesGrp/TotalAmt0217369
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0418240
IRS990/PensionPlanContributionsGrp/TotalAmt0418240
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0452884
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0415493
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0240
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02952
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc1Facilities Reimbursement
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0169617
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114018
IRS990/ProgSrvcAccomActy2Grp/Desc0San Diego Cooperative Charter School 2 (SDCCS2): Operation of a public charter school for students in grades K-8 at the Organization's Mountain View campus. 2013-14 was the School's first year of operation with only K-3 students enrolled. The intent is to grow each year up to grade 8. The School shares the same educational philosophy as the initial charter school. With the initial school meeting capacity, SDCCS2 was created as a result of a clear need within the community.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02000831
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02197866
IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATION OF AN EXTENDED DAY PROGRAM (EDP) TO OFFER A QUALITY BEFORE- AND AFTER-SCHOOL CHILDCARE PROGRAM THAT IS BASED ON THE SAME COOPERATIVE PHILOSOPHY EMPLOYED BY THE CHARTER SCHOOL, WHICH PROVIDES A SAFE, SUPPORTIVE ENVIRONMENT AND ENCOURAGES PARENT PARTICIPATION. EDP IS A HIGH QUALITY, WELL-SUPERVISED PROGRAM WHICH OFFERS A BALANCE OF ACTIVITIES DESIGNED TO DEVELOP SELF-ESTEEM AND PROVIDES A CREATIVE EDUCATIONAL AND RECREATIONAL EXPERIENCE FOR CHILDREN.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0265158
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0233074
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06022644
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03495
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01406840
IRS990/PYOtherRevenueAmt047454
IRS990/PYProgramServiceRevenueAmt0279584
IRS990/PYRevenuesLessExpensesAmt0118141
IRS990/PYSalariesCompEmpBnftPaidAmt04828196
IRS990/PYTotalExpensesAmt06235036
IRS990/PYTotalRevenueAmt06353177
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08175
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01828303
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0783569
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0788302
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0181794
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0181794
IRS990ScheduleD/ExpensesSubtotalAmt06444583
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0480538
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0480538
IRS990ScheduleD/RevenueSubtotalAmt06452758
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt06444583
IRS990ScheduleD/TotalRevenuePerForm990Amt06452758
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06452758
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06444583
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FORM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF SAN DIEGO, CALIFORNIA AS PART OF ITS OPERATION OF TWO PUBLIC CHARTER SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS NOT PUBLICIZED ANNUALLY; HOWEVER, THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS NOTED WITHIN THE SCHOOL'S CHARTER. THE CHARTER DOCUMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL THAT DOES NOT CHARGE TUITION; THEREFORE, NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS AWARDED TO STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt08934
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt08934
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018930
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,608,938
Liabilities
$461,950
Net assets
$1,146,988
Revenue
$6,452,758
Expenses
$6,444,583
Net income
$8,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.64$2.24$3.41$7.04$6.74$0.30
2023Detailed filing. Detailed filing data is available for this year.$5.39$2.34$3.05$6.36$6.01$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.54$0.84$2.70$5.02$4.85$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.38$0.85$2.53$5.84$4.69$1.14
2020Detailed filing. Detailed filing data is available for this year.$2.30$0.91$1.38$5.89$6.11$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.78$1.18$1.60$7.12$6.95$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.03$0.60$1.43$7.26$6.97$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.46$1.15$6.45$6.44$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.57$0.44$1.14$6.35$6.24$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.59$1.02$5.04$5.12$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.43$1.10$4.54$4.28$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.49$0.80$3.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.40$0.87$2.95