Civic Intelligence

Pacific Ridge School

990 • Fiscal year 2021 • EIN 86-1061606

Jul 01, 2020 to Jun 30, 2021 • Filed on May 03, 2022

Organization ProfileWWW.PACIFICRIDGE.ORG

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6269 El Fuerte StreetCarlsbad, CA 92009

(760) 448-9820

Siviq Scores

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

Liabilities / Assets

80th percentile

0.63x

Higher debt load relative to assets than 80% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

1.77x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

19th percentile

-0.6%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

59th percentile

$394,542

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

13th percentile

-1.9%

Faster asset growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

21st percentile

-4.0%

Faster revenue growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$73,838,912

Down $1,451,240 (-1.9%) from 2020

Net Assets

Down

$27,465,416

Down $137,717 (-0.5%) from 2020

Liabilities

Down

$46,373,496

Down $1,313,523 (-2.8%) from 2020

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin19th percentile

Revenue

Down

$26,243,722

Down $1,083,326 (-4.0%) from 2020

Expenses

Up

$26,392,320

Up $3,028,755 (+13%) from 2020

Net Income

Down

-$148,598

Down $4,112,081 (-104%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$100M$50M$0Assets 2011: $51,374,494Liabilities 2011: $36,495,967Net Assets 2011: $14,878,5272011Assets 2012: $53,120,058Liabilities 2012: $37,481,804Net Assets 2012: $15,638,2542012Assets 2013: $54,553,445Liabilities 2013: $38,710,128Net Assets 2013: $15,843,3172013Assets 2014: $72,069,213Liabilities 2014: $42,042,002Net Assets 2014: $30,027,2112014Assets 2015: $70,949,038Liabilities 2015: $43,128,806Net Assets 2015: $27,820,2322015Assets 2016: $71,065,812Liabilities 2016: $46,062,049Net Assets 2016: $25,003,7632016Assets 2017: $70,069,812Liabilities 2017: $45,381,125Net Assets 2017: $24,688,6872017Assets 2018: $70,025,982Liabilities 2018: $46,180,093Net Assets 2018: $23,845,8892018Assets 2019: $69,857,180Liabilities 2019: $46,223,227Net Assets 2019: $23,633,9532019Assets 2020: $75,290,152Liabilities 2020: $47,687,019Net Assets 2020: $27,603,1332020Assets 2021: $73,838,912Liabilities 2021: $46,373,496Net Assets 2021: $27,465,4162021Assets 2022: $81,051,804Liabilities 2022: $49,107,025Net Assets 2022: $31,944,7792022Assets 2023: $84,703,399Liabilities 2023: $51,225,012Net Assets 2023: $33,478,3872023Assets 2025: $89,450,184Liabilities 2025: $50,708,185Net Assets 2025: $38,741,9992025

Highlighted filing

2021

Assets$73,838,912
Liabilities$46,373,496
Net Assets$27,465,416
Open 2021 Filing

Operations Trend

Revenue Growth21st percentile

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $18,942,129Expenses 2011: $14,137,870Net Income 2011: $4,804,2592011Revenue 2012: $17,044,377Expenses 2012: $16,284,129Net Income 2012: $760,2482012Revenue 2013: $18,587,103Expenses 2013: $18,382,040Net Income 2013: $205,0632013Revenue 2014: $33,986,717Expenses 2014: $19,802,823Net Income 2014: $14,183,8942014Revenue 2015: $18,947,263Expenses 2015: $21,154,241Net Income 2015: -$2,206,9782015Revenue 2016: $19,129,174Expenses 2016: $21,945,643Net Income 2016: -$2,816,4692016Revenue 2017: $22,835,120Expenses 2017: $23,138,356Net Income 2017: -$303,2362017Revenue 2018: $23,219,964Expenses 2018: $24,049,025Net Income 2018: -$829,0612018Revenue 2019: $24,557,701Expenses 2019: $24,688,538Net Income 2019: -$130,8372019Revenue 2020: $27,327,048Expenses 2020: $23,363,565Net Income 2020: $3,963,4832020Revenue 2021: $26,243,722Expenses 2021: $26,392,320Net Income 2021: -$148,5982021Revenue 2022: $32,688,837Expenses 2022: $28,102,522Net Income 2022: $4,586,3152022Revenue 2023: $31,219,709Expenses 2023: $29,890,046Net Income 2023: $1,329,6632023Revenue 2025: $34,724,881Expenses 2025: $33,099,290Net Income 2025: $1,625,5912025

Highlighted filing

2021

Revenue$26,243,722
Expenses$26,392,320
Net Income-$148,598
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 3, 2022
Return Version
2020v4.2
Gross Receipts
$27,868,357
Mission and Program Overview

Mission

In a community that fosters academic excellence, ethical responsibility and global engagement, pacific ridge school prepares students for college and a purposeful life.

Prepare 7th through 12th grade students for a purposeful life through academic excellence and... Prepare 7th through 12th grade students for a purposeful life through academic excellence and global engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$48,443,524$53,657,154▲ $5,213,630
Savings and Temporary Cash Investments$16,801,854$12,176,112▼ $4,625,742
Accounts Receivable$5,230,574$5,532,290▲ $301,716
Loans From Officers Directors$6,167,000$3,050,000▼ $3,117,000
Pledges and Grants Receivable$3,555,120$1,726,124▼ $1,828,996
Cash and Non-Interest-Bearing Accounts$983,692$434,581▼ $549,111
Prepaid Expenses and Deferred Charges$275,388$312,651▲ $37,263
Total Assets$75,290,152$73,838,912▼ $1,451,240
Liabilities
Tax Exempt Bond Liabilities$21,559,968$21,350,683▼ $209,285
Deferred Revenue$17,397,884$18,641,415▲ $1,243,531
Accounts Payable and Accrued Expenses$2,478,277$2,149,716▼ $328,561
Unsecured Notes Loans Payable$0$1,117,000▲ $1,117,000
Mortgage Notes Payable Secured by Investment Property$83,890$64,682▼ $19,208
Total Liabilities$47,687,019$46,373,496▼ $1,313,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,682,033$24,689,621▲ $5,007,588
Net Assets With Donor Restrictions$7,921,100$2,775,795▼ $5,145,305
Total Net Assets Fund Balance$27,603,133$27,465,416▼ $137,717
Total Liabilities and Net Assets / Fund Balance$75,290,152$73,838,912▼ $1,451,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,225,531$13,939,557$53,165,088
Land$9,666,221-$9,666,221
Leasehold Improvements$2,196,856$5,184,843$7,381,699
Equipment$2,019,916$3,822,875$5,842,791
Other Land Buildings$548,630-$548,630

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$881,273$1,000▲ $18,469-$900,742
2019-$878,370▲ $2,903-$881,273
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert OgleHead of SchoolFT$325,266$69,276$394,542
Stephanie HollyChief Financial & Operations OfficerFT$225,088$11,954$237,042
Laura DicovitskyDirector of PhilanthropyFT$164,542$33,662$198,204
Rachel PetrellaDirector of College GuidanceFT$146,530$19,611$166,141
William MaynardDirector of ItFT$138,864$26,511$165,375
Timothy BetzalaDean of FacultyFT$143,503$18,527$162,030
Allegra MolineauxHead of Upper SchoolFT$130,557$15,607$146,164

Board Members and Trustees

NameTitle
Andy LaatsBoard Chair
Amy MonteparteTrustee
Brent RivardTrustee
Derek FooterTrustee
Felicia HinrichsTrustee
Jeffrey ThackerTrustee
Kirk MalloyTrustee
Kristin FrenchTrustee
Laing RikkersTrustee
Lynn FrankTrustee
Mark ElmoreTrustee
Michele SaundersTrustee
Paul TwardowskiTrustee
Raghu SaripalliTrustee
Richard ShenTrustee
Rio Dickens-celestinTrustee
Stefan KarnavasTrustee
William StickneyTrustee
Tracey DelangeSecretary
Bill KeitelTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
TechstrataIt ServicesPO BOX 396104, San Francisco, CA 94139$189,229
Busy B'sJanitorial2588 EL CAMINO REAL 355, Carlsbad, CA 92008$150,115
Regents Of The UniversityCovid Testing9500 GILMAN DRIVE MC 0831, La Jolla, CA 92093$137,060
Revenue and Support

Revenue Composition

Contributions and Grants
$3,643,082
Program Service Revenue
$22,537,626
Investment Income
$-5,565
Other Revenue
$68,579
All Other Contributions
$3,290,034
Change in Net Assets
$-148,598

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded15$472,400Hi/low Average
Other Non Cash Contri Table5$8,613Fair Value
Total Noncash Contributions20$481,013-

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,593,687
Revenue Not Reported on Financial Statements
$4,650,035
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$4,650,035
Total Revenue per Audited Statements
$21,593,687
Total Revenue per Form 990
$26,243,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,153,999
Other Expenses$7,830,549
Grants and Similar Amounts Paid$4,407,772
Total Fundraising Expense$820,180
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,149,940$471,204$446,225$11,067,369
Grants to Domestic Individuals$4,407,772--$4,407,772
Depreciation Depletion$2,429,540$45,503$11,438$2,486,481
Occupancy$1,173,061$21,959$5,520$1,200,540
Other Employee Benefits$992,196$50,563$47,297$1,090,056
Payroll Taxes$783,066$42,689$31,294$857,049
Interest$802,307$15,026$3,777$821,110
Current Officers, Directors, Trustees, and Key Employees$307,989$216,330$76,559$600,878
Pension Plan Contributions$490,644$25,099$22,904$538,647
Information Technology$357,095$3,050$2,520$362,665
Advertising$160,039$2,404$152,052$314,495
Office Expenses$286,544$5,400$4,110$296,054
Insurance$197,429$4,524$2,581$204,534
Fees for Services Legal$3,493$173,586$125$177,204
Conferences and Meetings$64,244$25,834$7,040$97,118
Other Expenses$86,339--$86,339
Fees for Services Accounting-$44,400-$44,400
All Other Expenses$25,461-$6,738$32,199
Total Functional Expenses$24,424,569$1,147,571$820,180$26,392,320

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$26,392,320
Expenses per Audited Statements$18,551,835
Total Expenses per Audited Statements$18,551,835
Expenses Not Reported on Financial Statements$7,840,485
Other Expense Adjustments$7,840,485
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$6,167,000$3,050,000▼ $3,117,000
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCalifornia Enterprise Development Authority2013-08-28$25,200,000Refinance debt and campus expansion
ACalifornia Enterprise Development Authority2011-07-28$3,867,000CAMPUS EXPANSION
BCalifornia Enterprise Development Authority2012-01-26$3,383,000CAMPUS EXPANSION
DCalifornia Enterprise Development Authority2014-07-25$1,250,000CAMPUS EXPANSION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$25,074,000---
A$3,867,000-$1,000,000$112,648
B$3,383,000-$3,448,699$9,625
D$1,250,000---

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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 B, Line 11B

“The 990 is prepared by an outside accounting firm. The audit committee reviews the 990 and approves it for distribution to the full board. Each board member receives a copy of the full 990 via email and is given a week to review and comment on the return before it is filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“The committee on trustees issues a questionnaire annually which asks each trustee if s/he has conflicts of interest. Each trustee must return the signed form confirming any or the lack of conflicts of interest. If there is a conflict of interest, the conflicted trustee would recuse him/herself from any discussions and/or votes on the matter.”

Form 990, Part VI, Section B, Line 15

“The board of trustees reviews the rebuttable presumption checklist for both the head of school and chief financial and operations officer each year. The report includes benchmarked compensation for each role based on peer schools per the national association of independent schools database. After review and documentation of the salaries, the board of trustees recommends next year's annual salary for the head of school. While the annual salary of the chief financial and operations officer is set by the head of school, such salary level is also reviewed and acknowledged by the board of trustees. Board discussion and vote to approve are then taken.”

Form 990, Part VI, Section C, Line 19

“The school's articles of incorporation, bylaws, conflict of interest policy and financial statements are made available to the public upon request. The school responds to all requests for the documentation either by email or on-site viewing.”

Filing and Contact Details

Filer

Filer Name
Pacific Ridge School
EIN
86-1061606
Phone
7604489820
Address
6269 EL FUERTE STREET, CARLSBAD, CA 92009

Signing Officer

Name
Stephanie Holly
Title
CFO/COO
Phone
7604489820
Signed
2022-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Ogle
Formed
2003
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
13
Employees
222
Volunteers
80

Preparer

Firm
Cbiz Mhm LLC
Address
4722 N 24TH ST STE 300, PHOENIX, AZ 85016
Preparer
AMY A O'LOUGHLIN
Phone
6022646835
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment is designated to support the opportunity grant program.”

PART X, LINE 2:

“The school is exempt from income taxes under internal revenue code section 501(c)(3) and section 23701(d) of the california revenue and taxation code. At june 30, 2021, the federal statute of limitations remains open for the 2017 through 2021 tax years. The statute of limitations for the state income tax returns remains open for the 2016 through 2021 tax years.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses included in revenue”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Bad debt expense 55,390. Capital campaign related support 122,706. Interest and dividend income 10,508. Loss on disposal of property and equipment -14,662. Net realized investment loss -1,411. Parents association expenses 69,732. Tuition and travel related assistance 4,407,772.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses included in revenue”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Depreciation and amortization 2,486,481. Interest expense 821,110. Tuition and travel related assistance 4,407,772. Parents association expenses 69,732. Bad debt expense 55,390.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0IN THE 2020-2021 ACADEMIC YEAR, PACIFIC RIDGE SCHOOL INCREASED ENROLLMENT TO 623 STUDENTS IN GRADES 7-12 FROM 619 STUDENTS IN THE 2019-2020 ACADEMIC YEAR. SCHOOL LEADERSHIP RECOGNIZES THE VALUE TO STUDENTS OF COMBINING FIRST-RATE CLASSROOM ACADEMICS WITH SERVICE LEARNING AND GLOBAL TRAVEL OPPORTUNITIES, THE ARTS, SCIENCES, AND ATHLETIC PARTICIPATION. STUDENTS AT PACIFIC RIDGE BENEFIT FROM ENGAGING AROUND A HARKNESS TABLE WITH THEIR PEERS AND TEACHER IN CLASSES AVERAGING 14 STUDENTS. FACULTY BRING A WEALTH OF EXPERIENCE, PASSION AND GLOBAL PERSPECTIVE TO THE CLASSROOM EVERY DAY. OVER 75% OF OUR FACULTY HOLD ADVANCED DEGREES AND AN AVERAGE 7:1 STUDENT-TO-TEACHER RATIO SUPPORTS COMPREHENSION AND ADVANCEMENT. PARTICIPATION IN ONE OF THE SCHOOL'S 37 SERVICE LEARNING GROUPS ENRICHES EACH STUDENT'S ACADEMIC EXPERIENCE, TEACHES CIVIC AND ETHICAL RESPONSIBILITY, AND STRENGTHENS COMMUNITIES FOR THE COMMON GOOD. BUILT INTO THE CURRICULUM, SERVICE LEARNING IS REQUIRED FOR STUDENTS IN GRADES 7-10. NEARLY 90% OF UPPERCLASSMEN CONTINUE WITH THE PROGRAM. BY EXPLORING DIFFERENT CULTURES, EMBRACING THE UNFAMILIAR, AND ATTEMPTING TO HELP THOSE OUTSIDE OF OUR COMMUNITY, OUR STUDENTS BECOME GLOBAL CITIZENS INTENT ON MAKING A DIFFERENCE. SINCE THE SCHOOL'S INCEPTION, PACIFIC RIDGE STUDENTS HAVE TRAVELED TO OVER 58 COUNTRIES ON 6 CONTINENTS. PACIFIC RIDGE OFFERS 37 UPPER SCHOOL ARTS ELECTIVES INCLUDING PHOTOGRAPHY, FILMMAKING, MUSIC, SINGING, THEATER, GRAPHIC DESIGN, STUDIO ARTS, AND DANCE. PACIFIC RIDGE OFFERS 17 ATHLETIC TEAMS, LED BY PASSIONATE COACHES AND STAFF. OUR STUDENT-ATHLETES LEARN THE SPIRIT OF COMPETITION AND THE VALUE OF SPORTSMANSHIP WHILE PURSUING EXCELLENCE ON AND OFF THE FIELD. WITH OVER 90 ACADEMIC AND ENRICHMENT CLUBS, STUDENTS HAVE THE ABILITY TO SHARE THEIR TALENTS, BROADEN THEIR INTERESTS, AND DEVELOP THEIR LEADERSHIP SKILLS. WHILE TUITION ENSURES AN EXCEPTIONAL EDUCATION, IT IS THROUGH PHILANTHROPY THAT WE ARE ABLE TO GO ABOVE AND BEYOND - PROVIDING THE EXTRAORDINARY EXPERIENCES THAT ALLOW OUR STUDENTS TO FULFILL THEIR GREATEST POTENTIAL, BOTH IN COLLEGE AND IN LIFE AFTERWARDS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF IT
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,838,912
Liabilities
$46,373,496
Net assets
$27,465,416
Revenue
$26,243,722
Expenses
$26,392,320
Net income
-$148,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.5$50.7$38.7$34.7$33.1$1.63
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$84.7$51.2$33.5$31.2$29.9$1.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$81.1$49.1$31.9$32.7$28.1$4.59
2021Detailed filing. Detailed filing data is available for this year.$73.8$46.4$27.5$26.2$26.4$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$75.3$47.7$27.6$27.3$23.4$3.96
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.9$46.2$23.6$24.6$24.7$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.0$46.2$23.8$23.2$24.0$0.83
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.1$45.4$24.7$22.8$23.1$0.30
2016Detailed filing. Detailed filing data is available for this year.$71.1$46.1$25.0$19.1$21.9$2.82
2015Detailed filing. Detailed filing data is available for this year.$70.9$43.1$27.8$18.9$21.2$2.21
2014Detailed filing. Detailed filing data is available for this year.$72.1$42.0$30.0$34.0$19.8$14.2
2013Summary only. Only limited summary data is available for this year.$54.6$38.7$15.8$18.6$18.4$0.21
2012Summary only. Only limited summary data is available for this year.$53.1$37.5$15.6$17.0$16.3$0.76
2011Summary only. Only limited summary data is available for this year.$51.4$36.5$14.9$18.9$14.1$4.80
Peer Organizations

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