Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 71-6194026 • 501(c)3 • Santa Barbara, CA
Profile
Previously provided integrated curriculum challenging students to respond to many levels of learning. Currently winding down operations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
15th percentile
Higher top officer pay than 15% of similar nonprofits.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$347,154
Down $65,904,924 (-99%) from 2023
Liabilities
Down$0
Down $21,278,076 (-100%) from 2023
Net Assets
Down$347,154
Down $44,626,848 (-99%) from 2023
Revenue
Down-$13,570,861
Down $13,670,861 (-13671%) from 2023
Expenses
Up$187,446
Up $87,446 (+87%) from 2023
Net Income
Down-$13,758,307
Down $13,758,307 from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
SEE SCHEDULE 0.
Previously provided integrated curriculum challenging students to respond to many levels of learning. Currently winding down operations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $62,445,080 | $0 | ▼ $62,445,080 |
| Loans From Officers Directors | $19,769,863 | $0 | ▼ $19,769,863 |
| Pledges and Grants Receivable | $2,000,000 | $0 | ▼ $2,000,000 |
| Savings and Temporary Cash Investments | $2,328 | $339,994 | ▲ $337,666 |
| Accounts Receivable | $204,867 | $0 | ▼ $204,867 |
| Prepaid Expenses and Deferred Charges | $108,614 | $0 | ▼ $108,614 |
| Cash and Non-Interest-Bearing Accounts | $1,488,379 | $7,160 | ▼ $1,481,219 |
| Intangible Assets | $2,810 | $0 | ▼ $2,810 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Total Assets | $66,252,078 | $347,154 | ▼ $65,904,924 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Deferred Revenue | $1,380,278 | $0 | ▼ $1,380,278 |
| Accounts Payable and Accrued Expenses | $127,935 | $0 | ▼ $127,935 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $21,278,076 | $0 | ▼ $21,278,076 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,500,000 | $0 | ▼ $2,500,000 |
| Net Assets Without Donor Restrictions | $42,474,002 | $347,153 | ▼ $42,126,849 |
| Total Net Assets Fund Balance | $44,974,002 | $347,153 | ▼ $44,626,849 |
| Total Liabilities and Net Assets / Fund Balance | $66,252,078 | $347,153 | ▼ $65,904,925 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $500,000 | - | - | $500,000 | $0 |
| 2023 | $500,000 | - | - | - | $500,000 |
| 2022 | $500,000 | - | - | - | $500,000 |
| 2021 | $500,000 | - | - | - | $500,000 |
| 2020 | $500,000 | - | - | - | $500,000 |
| Name | Title |
|---|---|
| Stephanie G Sperling | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $187,446 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $187,446 | - | - | $187,446 |
| Total Functional Expenses | $187,446 | $0 | $0 | $187,446 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $19,769,863 | $0 | ▼ $19,769,863 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“The trust's governing body is one sole trustee, and all actions of the trust are taken by the sole trustee. There are no committees with authority to act on behalf of the sole trustee. Any change to the policies described in form 990, part vi, section b will be done at the written action of the sole trustee.”
“There are no committees with authority to act on behalf of the sole trustee.”
“A draft of the 990 is provided to the trustee and the organization's legal counsel for review. Upon approval, the returns are finalized.”
“Each trustee, principal officer and member of a committee with governing board delegated powers annually signs a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”
“The governing documents, conflict of interest policy and financial statements are not made available to the public.”
“The san roque school has begun winding down operations. The san roque school charitable trust operated san roque school, dba garden street academy, a fully-western association of schools and colleges accredited k-12 school. San roque school was established in the 1930s and the san roque charitable trust took over its operation in 2002.”
“San roque school charitable trust 21 e. Carrillo street ste 130, santa barbara, ca 93101 employer identification number 71-6194026 for the year ending december 31, 2025. San roque school charitable trust dba garden streen academy is making the de minimus safe harbor election under reg. Sec. 1.263(a)-1(f).”
“San Roque School Charitable Trust has ceased conducting activity. The San Roque School Charitable Trust has sold the school so that the trust can be dissolved.”
“The organization's financial statements were not prepared by an outside accountant, therefore, no tax position footnote was prepared.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 127935 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 204867 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PREVIOUSLY PROVIDED INTEGRATED CURRICULUM CHALLENGING STUDENTS TO RESPOND TO MANY LEVELS OF LEARNING. CURRENTLY WINDING DOWN OPERATIONS. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 5241862 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NAOMI DEWEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8056873717 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 21 E CARRILLO STREET STE 130 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SANTA BARBARA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93101 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1488379 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7160 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
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| IRS990/ConflictOfInterestPolicyInd | 0 | true |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 5241862 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -18812723 |
| IRS990/CYOtherExpensesAmt | 0 | 187446 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -13758307 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 187446 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -13570861 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1380278 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 187446 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 187446 |
| IRS990/Desc | 0 | SAN ROQUE SCHOOL DBA GARDEN STREET ACADEMY - DEPRECIATION AND SALE OF BUILDING WHILE WINDING DOWN OPERATIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 187446 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEPHANIE G SPERLING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -18871531 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 16700000 |
| IRS990/GrossReceiptsAmt | 0 | 22000670 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 2810 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58808 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 62445080 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 35571531 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 19769863 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 347154 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -18871531 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -18871531 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 42474002 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 347153 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | true |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 2000000 |
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| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
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| IRS990/RevenueAmt | 0 | -13570861 |
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| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2328 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 339994 |
| 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 | true |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 500000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT PREPARED BY AN OUTSIDE ACCOUNTANT, THEREFORE, NO TAX POSITION FOOTNOTE WAS PREPARED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PART X, FIN 48 FOOTNOTE |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART 1, LINE 3 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2024-07-10 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | Santa Barbara |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SAN ROQUE SCHOOL HAS BEGUN WINDING DOWN OPERATIONS. THE SAN ROQUE SCHOOL CHARITABLE TRUST OPERATED SAN ROQUE SCHOOL, DBA GARDEN STREET ACADEMY, A FULLY-WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES ACCREDITED K-12 SCHOOL. SAN ROQUE SCHOOL WAS ESTABLISHED IN THE 1930S AND THE SAN ROQUE CHARITABLE TRUST TOOK OVER ITS OPERATION IN 2002. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TRUST'S GOVERNING BODY IS ONE SOLE TRUSTEE, AND ALL ACTIONS OF THE TRUST ARE TAKEN BY THE SOLE TRUSTEE. THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE. ANY CHANGE TO THE POLICIES DESCRIBED IN FORM 990, PART VI, SECTION B WILL BE DONE AT THE WRITTEN ACTION OF THE SOLE TRUSTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A DRAFT OF THE 990 IS PROVIDED TO THE TRUSTEE AND THE ORGANIZATION'S LEGAL COUNSEL FOR REVIEW. UPON APPROVAL, THE RETURNS ARE FINALIZED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SAN ROQUE SCHOOL CHARITABLE TRUST 21 E. CARRILLO STREET STE 130, SANTA BARBARA, CA 93101 EMPLOYER IDENTIFICATION NUMBER 71-6194026 FOR THE YEAR ENDING DECEMBER 31, 2025. SAN ROQUE SCHOOL CHARITABLE TRUST DBA GARDEN STREEN ACADEMY IS MAKING THE DE MINIMUS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | San Roque School Charitable Trust has ceased conducting activity. The San Roque School Charitable Trust has sold the school so that the trust can be dissolved. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 1 Organization's Mission: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART III, LINE 3: |
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| IRS990/TravelGrp/TotalAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 21 E CARRILLO STREET STE 130 |
| IRS990/USAddress/CityNm | 0 | SANTA BARBARA |
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| IRS990/USAddress/ZIPCd | 0 | 93101 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | http://www.gardenstreetacademy.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHANIE SPERLING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6023648000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SANR |
| ReturnHeader/Filer/EIN | 0 | 716194026 |
| ReturnHeader/Filer/InCareOfNm | 0 | % NAOMI DEWEY |
| ReturnHeader/Filer/PhoneNum | 0 | 8059620011 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 21 E Carrillo Street Suite Ste 130 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SANTA BARBARA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PwC US Tax LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4300 E CAMELBACK RD STE 475 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PHOENIX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85018 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6023648000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHAD THURSTON |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T16:02:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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