Civic Intelligence

San Roque School Charitable Trust

990 • Fiscal year 2023 • EIN 71-6194026

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

2300 Garden StreetSanta Barbara, CA 93105-2778

(805) 962-0011

Siviq Scores

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

Liabilities / Assets

56th percentile

0.32x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

100th percentile

212.78x

Higher debt load relative to revenue than 100% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

38th percentile

0.0%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

25th percentile

0.0%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

0.0%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$66,252,078

Flat from 2022

Net Assets

Flat

$44,974,002

Flat from 2022

Liabilities

Flat

$21,278,076

Flat from 2022

Revenue

Flat

$100,000

Flat from 2022

Expenses

Flat

$100,000

Flat from 2022

Net Income

Flat

$0

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $77,821,481Liabilities 2010: $8,360,202Net Assets 2010: $69,461,2792010Assets 2011: $78,477,833Liabilities 2011: $10,569,521Net Assets 2011: $67,908,3122011Assets 2012: $75,806,062Liabilities 2012: $14,607,718Net Assets 2012: $61,198,3442012Assets 2013: $75,216,586Liabilities 2013: $17,435,488Net Assets 2013: $57,781,0982013Assets 2014: $77,974,221Liabilities 2014: $17,492,545Net Assets 2014: $60,481,6762014Assets 2015: $72,493,545Liabilities 2015: $18,613,582Net Assets 2015: $53,879,9632015Assets 2016: $71,069,746Liabilities 2016: $20,612,668Net Assets 2016: $50,457,0782016Assets 2017: $69,863,478Liabilities 2017: $22,472,852Net Assets 2017: $47,390,6262017Assets 2018: $70,077,130Liabilities 2018: $22,419,476Net Assets 2018: $47,657,6542018Assets 2019: $69,386,310Liabilities 2019: $21,318,582Net Assets 2019: $48,067,7282019Assets 2020: $68,520,199Liabilities 2020: $21,190,287Net Assets 2020: $47,329,9122020Assets 2021: $66,252,078Liabilities 2021: $21,278,076Net Assets 2021: $44,974,0022021Assets 2022: $66,252,078Liabilities 2022: $21,278,076Net Assets 2022: $44,974,0022022Assets 2023: $66,252,078Liabilities 2023: $21,278,076Net Assets 2023: $44,974,0022023Assets 2024: $347,154Liabilities 2024: $0Net Assets 2024: $347,1542024

Highlighted filing

2023

Assets$66,252,078
Liabilities$21,278,076
Net Assets$44,974,002

Operations Trend

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

$10M$0-$10M-$20MRevenue 2010: $132,861Expenses 2010: $7,768,480Net Income 2010: -$7,635,6192010Revenue 2011: $3,035,223Expenses 2011: $7,011,254Net Income 2011: -$3,976,0312011Expenses 2012: $5,419,8322012Revenue 2013: $1,852,776Expenses 2013: $5,721,747Net Income 2013: -$3,868,9712013Revenue 2014: $8,327,672Expenses 2014: $5,690,690Net Income 2014: $2,636,9822014Revenue 2015: $2,462,254Expenses 2015: $5,737,767Net Income 2015: -$3,275,5132015Revenue 2016: $1,930,537Expenses 2016: $5,576,422Net Income 2016: -$3,645,8852016Revenue 2017: $4,316,340Expenses 2017: $5,355,746Net Income 2017: -$1,039,4062017Revenue 2018: $4,470,116Expenses 2018: $5,644,838Net Income 2018: -$1,174,7222018Revenue 2019: $6,485,196Expenses 2019: $5,600,511Net Income 2019: $884,6852019Revenue 2020: $3,213,804Expenses 2020: $4,338,106Net Income 2020: -$1,124,3022020Revenue 2021: $102,577Expenses 2021: $2,232,771Net Income 2021: -$2,130,1942021Revenue 2022: $100,000Expenses 2022: $100,000Net Income 2022: $02022Revenue 2023: $100,000Expenses 2023: $100,000Net Income 2023: $02023Revenue 2024: -$13,570,861Expenses 2024: $187,446Net Income 2024: -$13,758,3072024

Highlighted filing

2023

Revenue$100,000
Expenses$100,000
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$100,000
Mission and Program Overview

Mission

SEE SCHEDULE 0.

Previously provided integrated curriculum challenging students to respond to many levels of learning. Currently winding down operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$62,445,080$62,445,080→ $0
Loans From Officers Directors$19,769,863$19,769,863→ $0
Pledges and Grants Receivable$2,000,000$2,000,000→ $0
Cash and Non-Interest-Bearing Accounts$1,488,379$1,488,379→ $0
Accounts Receivable$204,867$204,867→ $0
Prepaid Expenses and Deferred Charges$108,614$108,614→ $0
Intangible Assets$2,810$2,810→ $0
Savings and Temporary Cash Investments$2,328$2,328→ $0
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$66,252,078→ $0
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$1,380,278$1,380,278→ $0
Accounts Payable and Accrued Expenses$127,935$127,935→ $0
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$21,278,076→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,474,002$42,474,002→ $0
Net Assets With Donor Restrictions$2,500,000$2,500,000→ $0
Total Net Assets Fund Balance$44,974,002$44,974,002→ $0
Total Liabilities and Net Assets / Fund Balance$66,252,078$66,252,078→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,447,982$9,968,481$26,416,463
Land$14,200,000-$14,200,000
Leasehold Improvements$5,598,245$6,897,540$12,495,785
Equipment$128,913$1,993,179$2,122,092

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$500,000---$500,000
2022$500,000---$500,000
2021$500,000---$500,000
2020$500,000---$500,000
2019$500,000---$500,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephanie G SperlingTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$100,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$100,000-$100,000
Total Functional Expenses$0$100,000$0$100,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$19,769,863$19,769,863→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 8A:

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.

FORM 990, PART VI, SECTION A, LINE 8B:

There are no committees with authority to act on behalf of the sole trustee.

FORM 990, PART VI, SECTION B, LINE 11B:

A draft of the 990 is provided to the trustee and the organization's legal counsel for review. Upon approval, the returns are finalized.

FORM 990, PART VI, SECTION B, LINE 12C:

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 appropirate disciplinary and corrective action.

FORM 990, PART VI, SECTION C, LINE 19:

The governing documents, conflict of interest policy and financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
San Roque School Charitable Trust
EIN
71-6194026
In Care Of
% NAOMI DEWEY
Phone
8059620011
Address
2300 GARDEN STREET, SANTA BARBARA, CA 93105-2778

Signing Officer

Name
Stephanie Sperling
Title
Trustee
Phone
6023648000
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Sperling
Formed
2002
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
PwC US Tax LLP
Address
4300 E CAMELBACK RD STE 475, PHOENIX, AZ 85018
Preparer
Chad Thurston
Phone
6023648000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 Organization'S Mission:

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.

SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION:

San roque school charitable trust 2300 garden street santa barbara, ca 93105-2778 employer identification number 71-6194026 for the year ending december 31, 2023. 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).

FORM 990, PART III, LINE 3:

San Roque School Charitable Trust has ceased conducting activity. The San Roque School Charitable Trust is in the process of selling the school so that the trust can be dissolved.

Financial Statement Notes

Schedule D, Part V, Line 4

The unrealized gains and endowment investment income on funds not restricted by the donor are classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the organization in a manner consistent with the standard of prudence prescribed by spmifa. The organization will use the investment income to further its mission.

Schedule D, Part X, Fin 48 Footnote

The organization's financial statements were not prepared by an outside accountant, therefore, no tax position footnote was prepared.

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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02328
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02328
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt016447982
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09968481
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt026416463
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt026416463
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0500000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0500000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0500000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0500000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0500000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0500000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0500000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0500000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0500000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0500000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0128913
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01993179
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02122092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02122092
IRS990ScheduleD/LandGrp/BookValueAmt014200000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt014200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014200000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05598245
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06897540
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt012495785
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012495785
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNREALIZED GAINS AND ENDOWMENT INVESTMENT INCOME ON FUNDS NOT RESTRICTED BY THE DONOR ARE CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. THE ORGANIZATION WILL USE THE INVESTMENT INCOME TO FURTHER ITS MISSION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT PREPARED BY AN OUTSIDE ACCOUNTANT, THEREFORE, NO TAX POSITION FOOTNOTE WAS PREPARED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART X, FIN 48 FOOTNOTE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036375140
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART 1, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt07148000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12228000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt211093862
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FUNDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1FUNDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2FUNDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt07148000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12228000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt211093862
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MR P SPERLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1JOHN G SPERLING IRREV TR DTD 1994
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2MRS S SPERLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TRUSTEE'S SPOUSE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1TRUSTEE'S SPOUSE IS CO-TRUSTEE OF THIS TRUST
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2TRUSTEE
IRS990ScheduleL/TotalBalanceDueAmt020469862
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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/ExplanationTxt4EACH 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 APPROPIRATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SAN ROQUE SCHOOL CHARITABLE TRUST 2300 GARDEN STREET SANTA BARBARA, CA 93105-2778 EMPLOYER IDENTIFICATION NUMBER 71-6194026 FOR THE YEAR ENDING DECEMBER 31, 2023. 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/ExplanationTxt7San Roque School Charitable Trust has ceased conducting activity. The San Roque School Charitable Trust is in the process of selling the school so that the trust can be dissolved.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1 Organization's Mission:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART III, LINE 3:
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt066252078
IRS990/TotalAssetsEOYAmt066252078
IRS990/TotalAssetsGrp/BOYAmt066252078
IRS990/TotalAssetsGrp/EOYAmt066252078
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021278076
IRS990/TotalLiabilitiesEOYAmt021278076
IRS990/TotalLiabilitiesGrp/BOYAmt021278076
IRS990/TotalLiabilitiesGrp/EOYAmt021278076
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt044974002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt044974002
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0100000
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt066252078
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066252078
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02300 GARDEN STREET
IRS990/USAddress/CityNm0SANTA BARBARA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0931052778
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://www.gardenstreetacademy.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE SPERLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06023648000
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN ROQUE SCHOOL CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SANR
ReturnHeader/Filer/EIN0716194026
ReturnHeader/Filer/InCareOfNm0% NAOMI DEWEY
ReturnHeader/Filer/PhoneNum08059620011
ReturnHeader/Filer/USAddress/AddressLine1Txt02300 GARDEN STREET
ReturnHeader/Filer/USAddress/CityNm0SANTA BARBARA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0931052778
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$13.6$0.19$13.8
2023Detailed filing. Detailed filing data is available for this year.$66.3$21.3$45.0$0.10$0.10$0.00
2022Detailed filing. Detailed filing data is available for this year.$66.3$21.3$45.0$0.10$0.10$0.00
2021Detailed filing. Detailed filing data is available for this year.$66.3$21.3$45.0$0.10$2.23$2.13
2020Detailed filing. Detailed filing data is available for this year.$68.5$21.2$47.3$3.21$4.34$1.12
2019Detailed filing. Detailed filing data is available for this year.$69.4$21.3$48.1$6.49$5.60$0.88
2018Detailed filing. Detailed filing data is available for this year.$70.1$22.4$47.7$4.47$5.64$1.17
2017Detailed filing. Detailed filing data is available for this year.$69.9$22.5$47.4$4.32$5.36$1.04
2016Detailed filing. Detailed filing data is available for this year.$71.1$20.6$50.5$1.93$5.58$3.65
2015Detailed filing. Detailed filing data is available for this year.$72.5$18.6$53.9$2.46$5.74$3.28
2014Detailed filing. Detailed filing data is available for this year.$78.0$17.5$60.5$8.33$5.69$2.64
2013Summary only. Only limited summary data is available for this year.$75.2$17.4$57.8$1.85$5.72$3.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$75.8$14.6$61.2$5.42
2011Summary only. Only limited summary data is available for this year.$78.5$10.6$67.9$3.04$7.01$3.98
2010Summary only. Only limited summary data is available for this year.$77.8$8.36$69.5$0.13$7.77$7.64