{"success":true,"data":{"_id":264790631,"filings":[{"Organization":{"value":null,"Person":["REBECCA ROMO","MICHAEL KOSOLCHAROEN","NICKY MAGNUSON"],"Title":["PRESIDENT","TREASURER","SECRETARY"],"Hours":[2.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Capo beach christian school provides christian educational services for children from kindergarten through eighth grade.","year":2016,"name":"CAPO BEACH CHRISTIAN SCHOOL","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA ROMO","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"25975 DOMINGO AVENUE, CAPISTRANO BEACH, CA, 92624, USA","city":"CAPISTRANO BEACH","state":"CA","country":"USA","zip_code":92624},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":943374,"Contributions":{"value":186557,"Other contributions":186557,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":706746,"Total revenue":{"value":706746,"TUITION AND FEES":704286,"YEARBOOK ADS PURCHASES":2460},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":50071,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":50071,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":884188,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":640127,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":584347,"Pension plan contributions":0,"Other employee benefits":3632,"Payroll taxes":52148},"Other expenses":{"value":244061,"Management services":0,"Legal":0,"Accounting":3270,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":6572,"Office expenses":2289,"Information technology":25597,"Royalties":0,"Occupancy":50577,"Travel":0,"Conferences and meetings":3282,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":900,"Insurance":14043,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20524,"SUPPLIES":1155,"K-5 ACTIVITIES":7065,"MIDDLE SCHOOL ACTIVITIES":9169,"SUMMER QUEST EXPENSES":3135},"All other expenses":117007},"Functional Expenses":{"value":null,"Program Service Expenses":880918,"Management And General Expenses":3270,"Fundraising Expenses":0}},"Assets":{"value":15445,"Non-interest bearing cash":13758,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1687,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":79809,"Sum of Total Liabilities":0,"Accounts payable, accrued":47384,"Grants payable":0,"Deferred, revenue":32425,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-64364,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9963016914954738,"percentile":0.9172156074532961},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06273863812231416,"percentile":0.5524759210863397},"Liabilities to Assets Ratio":{"score":5.1673033344124315,"percentile":0.007619016015194196},"Operating Reserve Ratio":{"score":0.017468004542020476,"percentile":0.02989455483231577},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6993301863428855,"percentile":0.8476728682582915}},"source_xml":"201733559349301118_public.xml"},{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[115896,115425,0],"Direct compensation":[115896,64786,0],"Other compensation":[0,50639,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2020,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":50,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3418662,"Contributions":{"value":224482,"Other contributions":127571,"Contributions from gifts and grants":0,"Fundraising revenue":86911,"Dues":0,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":2594890,"Total revenue":{"value":2594890,"Tuition and Fees":2589285,"Yearbook Purchases":5605},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1734,"Investment income total":1734,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":597556,"Other total":597556,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2676248,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":11795,"Fundraising professional":11795,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1443324,"Current officers":180682,"Disqualified persons":0,"Other salaries and wages":1036171,"Pension plan contributions":0,"Other employee benefits":117449,"Payroll taxes":109022},"Other expenses":{"value":1221129,"Management services":0,"Legal":2000,"Accounting":700,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1211,"Office expenses":1405,"Information technology":40951,"Royalties":0,"Occupancy":591317,"Travel":0,"Conferences and meetings":414,"Interest":265,"Payments to affiliates":0,"Depreciation and depletion":7874,"Insurance":15471,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":65713,"Membership Dues":1338,"Curriculum":50156,"Student School Events":7272,"Summer Quest Expenses":6947},"All other expenses":493808},"Functional Expenses":{"value":null,"Program Service Expenses":2383908,"Management And General Expenses":280545,"Fundraising Expenses":11795}},"Assets":{"value":759640,"Non-interest bearing cash":46374,"Savings and temp cash investments":496513,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27725,"Prepaid expenses deferred charges":21006,"Land, building, equipment":42688,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125334},"Liabilities":{"value":161980,"Sum of Total Liabilities":0,"Accounts payable, accrued":2080,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":159900,"Other liabilities":0},"Fund balance":{"value":597660,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8907649814217516,"percentile":0.7559929672206424},"Fundraising Efficiency":{"score":19.03196269605765,"percentile":0.5849988047200597},"Operating Margin":{"score":0.21716507803345286,"percentile":0.7728553263826714},"Liabilities to Assets Ratio":{"score":0.2132325838555105,"percentile":0.2435624998975801},"Operating Reserve Ratio":{"score":0.2838451443961845,"percentile":0.15518448003631177},"Officer Compensation Ratio":{"score":0.0864348147107443,"percentile":0.5998680372172165},"Program Expense Growth":{"score":0.27034047616660467,"percentile":0.8505759635167408},"Revenue Growth":{"score":0.34479230769746994,"percentile":0.958157269158204},"Asset Growth":{"score":0.7557904466233228,"percentile":0.9913385202029703},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.74416802295054,"percentile":0.910616846749539}},"source_xml":"202231369349313788_public.xml"},{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[131863,67650,0],"Direct compensation":[131863,67650,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2024,"name":"Capo Beach Christian School","phone":9494963513,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":39858,"Contributions":{"value":24703,"Other contributions":24703,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15155,"Investment income total":15155,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":730903,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":307312,"Current officers":199513,"Disqualified persons":0,"Other salaries and wages":55800,"Pension plan contributions":0,"Other employee benefits":30996,"Payroll taxes":21003},"Other expenses":{"value":423591,"Management services":0,"Legal":7428,"Accounting":3565,"Lobbying services":0,"Investment management fees":1391,"Other services":29000,"Advertising":1791,"Office expenses":2518,"Information technology":0,"Royalties":0,"Occupancy":53675,"Travel":0,"Conferences and meetings":9714,"Interest":3093,"Payments to affiliates":0,"Depreciation and depletion":17193,"Insurance":6732,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":73923,"Payroll Processing Fees":5412,"Curriculum":1316,"Student Field Trips":8411,"Printing and Copying":58784},"All other expenses":213568},"Functional Expenses":{"value":null,"Program Service Expenses":666253,"Management And General Expenses":64650,"Fundraising Expenses":0}},"Assets":{"value":207581,"Non-interest bearing cash":10808,"Savings and temp cash investments":87456,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5011,"Land, building, equipment":28972,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":75334},"Liabilities":{"value":96065,"Sum of Total Liabilities":0,"Accounts payable, accrued":3643,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":92422,"Other liabilities":0},"Fund balance":{"value":111516,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.911547770360773,"percentile":0.7894546575044509},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-17.33767374178333,"percentile":0.006754466717712734},"Liabilities to Assets Ratio":{"score":0.462783202701596,"percentile":0.14563781375310741},"Operating Reserve Ratio":{"score":0.28400622243991336,"percentile":0.1552667311876763},"Officer Compensation Ratio":{"score":0.27296782199553155,"percentile":0.2142646786618329},"Program Expense Growth":{"score":0.08687519301846998,"percentile":0.6452059595493063},"Revenue Growth":{"score":0.059551176444933705,"percentile":0.6443964207913488},"Asset Growth":{"score":0.23181696015050945,"percentile":0.8761779026568992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5595002747543583,"percentile":0.48549701092896286}},"source_xml":"202523519349301312_public.xml"},{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[169090,113510,0],"Direct compensation":[169090,63130,0],"Other compensation":[0,50380,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2021,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":100,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3064345,"Contributions":{"value":285201,"Other contributions":191533,"Contributions from gifts and grants":0,"Fundraising revenue":78668,"Dues":0,"Campaigns":0,"Grant revenue":15000,"Related organizations":0},"Program revenue":{"value":2772140,"Total revenue":{"value":2772140,"Tuition and Fees":2761826,"Yearbook Purchases":10314},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7004,"Investment income total":7004,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2835377,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":21,"Fundraising professional":21,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1800863,"Current officers":232220,"Disqualified persons":0,"Other salaries and wages":1336306,"Pension plan contributions":0,"Other employee benefits":107470,"Payroll taxes":124867},"Other expenses":{"value":1034493,"Management services":0,"Legal":899,"Accounting":6085,"Lobbying services":0,"Investment management fees":563,"Other services":0,"Advertising":1307,"Office expenses":1121,"Information technology":27310,"Royalties":0,"Occupancy":427903,"Travel":115,"Conferences and meetings":0,"Interest":1093,"Payments to affiliates":0,"Depreciation and depletion":10488,"Insurance":22433,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44228,"Membership Dues":1294,"Curriculum":29007,"Student School Events":11559,"Summer Quest Expenses":2368},"All other expenses":490948},"Functional Expenses":{"value":null,"Program Service Expenses":2784327,"Management And General Expenses":51029,"Fundraising Expenses":21}},"Assets":{"value":994417,"Non-interest bearing cash":207691,"Savings and temp cash investments":580461,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27725,"Prepaid expenses deferred charges":21006,"Land, building, equipment":32200,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125334},"Liabilities":{"value":167789,"Sum of Total Liabilities":0,"Accounts payable, accrued":8889,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":158900,"Other liabilities":0},"Fund balance":{"value":826628,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9819953395968155,"percentile":0.8928457783184165},"Fundraising Efficiency":{"score":13581.0,"percentile":0.9974759911942911},"Operating Margin":{"score":0.07472004620889619,"percentile":0.576762408953184},"Liabilities to Assets Ratio":{"score":0.1687310253143299,"percentile":0.2705425632504306},"Operating Reserve Ratio":{"score":0.3507177352429677,"percentile":0.18598278707723262},"Officer Compensation Ratio":{"score":0.09966928560117402,"percentile":0.5531453002055631},"Program Expense Growth":{"score":0.27285150165001526,"percentile":0.8518351740915389},"Revenue Growth":{"score":0.2958533576199348,"percentile":0.944677983488113},"Asset Growth":{"score":0.5955096486290147,"percentile":0.98241686518578},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7893692838801026,"percentile":0.9519840780196237}},"source_xml":"202301359349311120_public.xml"},{"Organization":{"value":null,"Person":["REBECCA ROMO","MICHAEL KOSOLCHAROEN","NICKY MAGNUSON"],"Title":["PRESIDENT","TREASURER","SECRETARY"],"Hours":[2.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Capo beach christian school provides christian educational services for children from kindergarten through eighth grade.","year":2017,"name":"CAPO BEACH CHRISTIAN SCHOOL","phone":null,"website":"SANCLEMENTECHRISTIANSCHOOL.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA ROMO","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":50,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"25975 DOMINGO AVENUE, CAPISTRANO BEACH, CA, 92624, USA","city":"CAPISTRANO BEACH","state":"CA","country":"USA","zip_code":92624},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":962746,"Contributions":{"value":253403,"Other contributions":230028,"Contributions from gifts and grants":0,"Fundraising revenue":23375,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":700957,"Total revenue":{"value":700957,"TUITION INCOME":697832,"YEARBOOK PURCHASES":3125},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8386,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":8386,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":873437,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":9055,"Fundraising professional":9055,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":547892,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":483049,"Pension plan contributions":0,"Other employee benefits":18348,"Payroll taxes":46495},"Other expenses":{"value":316490,"Management services":0,"Legal":0,"Accounting":3775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1267,"Office expenses":0,"Information technology":32715,"Royalties":0,"Occupancy":102703,"Travel":527,"Conferences and meetings":776,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":900,"Insurance":9761,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28234,"SUPPLIES":12461,"K-5 ACTIVITIES":5112,"MIDDLE SCHOOL ACTIVITIES":9528,"SUMMER QUEST EXPENSES":1133},"All other expenses":135832},"Functional Expenses":{"value":null,"Program Service Expenses":860199,"Management And General Expenses":4183,"Fundraising Expenses":9055}},"Assets":{"value":24945,"Non-interest bearing cash":4136,"Savings and temp cash investments":20022,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":787,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":24945,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9848437838103951,"percentile":0.8973796250795518},"Fundraising Efficiency":{"score":27.984870237437878,"percentile":0.6763652353069374},"Operating Margin":{"score":0.09276486217548553,"percentile":0.6105286284266813},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.028559587010854818,"percentile":0.03521440571320135},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7704790070651236,"percentile":0.9370292235614752}},"source_xml":"201832609349301663_public.xml"},{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[203463,133950,0],"Direct compensation":[203463,69750,0],"Other compensation":[0,64200,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2023,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":100,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2030745,"Contributions":{"value":85806,"Other contributions":85806,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1348245,"Total revenue":{"value":1348245,"Tuition and Fees":1335701,"Yearbook Purchases":9069,"PTF Income":3475},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":81708,"Investment income total":81708,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":514986,"Other total":514986,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1914041,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":725881,"Current officers":273213,"Disqualified persons":0,"Other salaries and wages":299597,"Pension plan contributions":0,"Other employee benefits":114129,"Payroll taxes":38942},"Other expenses":{"value":1188160,"Management services":0,"Legal":14147,"Accounting":6220,"Lobbying services":0,"Investment management fees":577,"Other services":106698,"Advertising":14910,"Office expenses":1337,"Information technology":9797,"Royalties":0,"Occupancy":500712,"Travel":0,"Conferences and meetings":0,"Interest":4689,"Payments to affiliates":0,"Depreciation and depletion":16815,"Insurance":14908,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79971,"Payroll Processing Fees":5971,"Curriculum":44063,"Student Field Trips":27203,"Summer Quest Expenses":2734},"All other expenses":417379},"Functional Expenses":{"value":null,"Program Service Expenses":1827891,"Management And General Expenses":86150,"Fundraising Expenses":0}},"Assets":{"value":909606,"Non-interest bearing cash":68585,"Savings and temp cash investments":670575,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27725,"Prepaid expenses deferred charges":0,"Land, building, equipment":42387,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":100334},"Liabilities":{"value":107045,"Sum of Total Liabilities":0,"Accounts payable, accrued":1885,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":105160,"Other liabilities":0},"Fund balance":{"value":802561,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.954990514832232,"percentile":0.8526415215937744},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05746856449234148,"percentile":0.5413327425739487},"Liabilities to Assets Ratio":{"score":0.11768282091367031,"percentile":0.3092476562231148},"Operating Reserve Ratio":{"score":0.4752280646025869,"percentile":0.2406189732590796},"Officer Compensation Ratio":{"score":0.17628305767744787,"percentile":0.3566828990982869},"Program Expense Growth":{"score":0.1753411607524204,"percentile":0.7832229792433768},"Revenue Growth":{"score":0.1691427672439888,"percentile":0.869726648731988},"Asset Growth":{"score":0.3693604613877468,"percentile":0.9463321321723762},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7271539462322378,"percentile":0.8894906650150598}},"source_xml":"202541359349315814_public.xml"},{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[252215,137765,0],"Direct compensation":[252215,74134,0],"Other compensation":[0,63631,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2022,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":100,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":60,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":60,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3396068,"Contributions":{"value":311496,"Other contributions":296714,"Contributions from gifts and grants":0,"Fundraising revenue":14782,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3018061,"Total revenue":{"value":3018061,"Tuition and Fees":2947992,"Yearbook Purchases":11381,"PTF Income":58688},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":17338,"Investment income total":17338,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":49173,"Other total":49173,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3536839,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2118402,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1874605,"Pension plan contributions":0,"Other employee benefits":93261,"Payroll taxes":150536},"Other expenses":{"value":1418437,"Management services":0,"Legal":16580,"Accounting":7380,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3195,"Office expenses":9454,"Information technology":17590,"Royalties":0,"Occupancy":537339,"Travel":0,"Conferences and meetings":0,"Interest":11376,"Payments to affiliates":0,"Depreciation and depletion":12942,"Insurance":22010,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":81893,"Membership Dues":2135,"Curriculum":36512,"Student School Events":41047,"Summer Quest Expenses":2199},"All other expenses":698678},"Functional Expenses":{"value":null,"Program Service Expenses":3472071,"Management And General Expenses":64768,"Fundraising Expenses":0}},"Assets":{"value":1842806,"Non-interest bearing cash":615202,"Savings and temp cash investments":1015343,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27725,"Prepaid expenses deferred charges":0,"Land, building, equipment":59202,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125334},"Liabilities":{"value":1156949,"Sum of Total Liabilities":0,"Accounts payable, accrued":5993,"Grants payable":0,"Deferred, revenue":1000956,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":150000,"Other liabilities":0},"Fund balance":{"value":685857,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9816876029697704,"percentile":0.8923525573376943},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.041451172355795,"percentile":0.2989327404543888},"Liabilities to Assets Ratio":{"score":0.6278192061454109,"percentile":0.1066344740451598},"Operating Reserve Ratio":{"score":0.5210319157869499,"percentile":0.25974165863185417},"Officer Compensation Ratio":{"score":0.11026229918862578,"percentile":0.5190200762180307},"Program Expense Growth":{"score":0.26113696695839617,"percentile":0.8456380928551047},"Revenue Growth":{"score":0.25167396569817013,"percentile":0.9273147172152478},"Asset Growth":{"score":0.5183866500456169,"percentile":0.9749842086537979},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7102553387852143,"percentile":0.8651335307715429}},"source_xml":"202421369349309087_public.xml"},{"Organization":{"value":null,"Person":["Nicky Magnuson","Suzanne Carr","Juana Capuchino"],"Title":["President","Treasurer","Secretary"],"Hours":[40.0,30.0,2.0],"Total Compensation":[48111,33919,0],"Direct compensation":[48111,33919,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2018,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":30,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1050 Calle Negocio, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":975818,"Contributions":{"value":295166,"Other contributions":246334,"Contributions from gifts and grants":0,"Fundraising revenue":48832,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":680652,"Total revenue":{"value":680652,"Tuition and Fees":677640,"Yearbook Purchases":3012},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":987923,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":170,"Fundraising professional":170,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":537288,"Current officers":472551,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":22984,"Payroll taxes":41753},"Other expenses":{"value":450465,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":11893,"Office expenses":0,"Information technology":33517,"Royalties":0,"Occupancy":164390,"Travel":0,"Conferences and meetings":5171,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1849,"Insurance":26724,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50631,"Supplies":19092,"K-5 Activities":4924,"Middle School Activities":23511,"Summer Quest Expenses":3104},"All other expenses":156290},"Functional Expenses":{"value":null,"Program Service Expenses":906952,"Management And General Expenses":80801,"Fundraising Expenses":170}},"Assets":{"value":128196,"Non-interest bearing cash":6085,"Savings and temp cash investments":3433,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3027,"Land, building, equipment":15651,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":100000},"Liabilities":{"value":115356,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":15356,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":100000,"Other liabilities":0},"Fund balance":{"value":12840,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9180391589223047,"percentile":0.7992137465460434},"Fundraising Efficiency":{"score":1736.270588235294,"percentile":0.9851612475842384},"Operating Margin":{"score":-0.012404977157625705,"percentile":0.35485793955545086},"Liabilities to Assets Ratio":{"score":0.8998408686698492,"percentile":0.06469045430188142},"Operating Reserve Ratio":{"score":0.12976314955720233,"percentile":0.08205188936149058},"Officer Compensation Ratio":{"score":0.08303278696821513,"percentile":0.6125388086329642},"Program Expense Growth":{"score":0.014746972227687422,"percentile":0.38245468512880454},"Revenue Growth":{"score":0.016886553423425488,"percentile":0.44890506350908815},"Asset Growth":{"score":1.0032060787965786,"percentile":0.9968075266896881},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6330443068350996,"percentile":0.6983297079443714}},"source_xml":"201913189349305546_public.xml"},{"Organization":{"value":null,"Person":["Nicky Magnuson","Suzanne Carr","Juana Mannon"],"Title":["President","Treasurer","Secretary"],"Hours":[40.0,30.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2019,"name":"Capo Beach Christian School","phone":null,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1050 Calle Negocio, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1149965,"Contributions":{"value":101149,"Other contributions":42826,"Contributions from gifts and grants":0,"Fundraising revenue":58323,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1047716,"Total revenue":{"value":1047716,"Tuition and Fees":1044916,"Yearbook Purchases":2800},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1100,"Other total":0,"Royalties revenue":0,"Net rental income":1100,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1307559,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":826020,"Current officers":134324,"Disqualified persons":0,"Other salaries and wages":588513,"Pension plan contributions":0,"Other employee benefits":34524,"Payroll taxes":68659},"Other expenses":{"value":481539,"Management services":0,"Legal":0,"Accounting":3000,"Lobbying services":0,"Investment management fees":0,"Other services":180,"Advertising":18675,"Office expenses":0,"Information technology":18634,"Royalties":0,"Occupancy":158959,"Travel":0,"Conferences and meetings":2958,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6260,"Insurance":7094,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28767,"Membership Dues":2520,"Shine Festival":25455,"Student School Events":116,"Summer Quest Expenses":676},"All other expenses":237012},"Functional Expenses":{"value":null,"Program Service Expenses":1251664,"Management And General Expenses":30144,"Fundraising Expenses":25751}},"Assets":{"value":117980,"Non-interest bearing cash":163,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":8426,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":9391,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":100000},"Liabilities":{"value":262734,"Sum of Total Liabilities":0,"Accounts payable, accrued":29901,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":100700,"Other liabilities":132133},"Fund balance":{"value":-144754,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9572524069659571,"percentile":0.8558872338540114},"Fundraising Efficiency":{"score":3.9279639625645606,"percentile":0.1555083203964681},"Operating Margin":{"score":-0.13704243172618297,"percentile":0.1905413009491756},"Liabilities to Assets Ratio":{"score":2.226936768943889,"percentile":0.016371205752556812},"Operating Reserve Ratio":{"score":0.09022919807060331,"percentile":0.06350758923492081},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11887901043481695,"percentile":0.7106729128766813},"Revenue Growth":{"score":0.06278375248610892,"percentile":0.6563431677301209},"Asset Growth":{"score":0.573488829798371,"percentile":0.9806090959836291},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5834070756464186,"percentile":0.5565673669396924}},"source_xml":"202141479349300429_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Suzanne Carr","Nicky Magnuson","Juana Mannon"],"Title":["Treasurer","President","Secretary"],"Hours":[40.0,40.0,2.0],"Total Compensation":[131863,67650,0],"Direct compensation":[131863,67650,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"San clemente christian school provides christian educational services for children from kindergarten through eighth grade.","year":2024,"name":"Capo Beach Christian School","phone":9494963513,"website":"sanclementechristianschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Nicky Magnuson","year_formation":2009,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1020 Calle Recodo, San Clemente, CA, 92673, USA","city":"San Clemente","state":"CA","country":"USA","zip_code":92673},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":39858,"Contributions":{"value":24703,"Other contributions":24703,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15155,"Investment income total":15155,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":730903,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":307312,"Current officers":199513,"Disqualified persons":0,"Other salaries and wages":55800,"Pension plan contributions":0,"Other employee benefits":30996,"Payroll taxes":21003},"Other expenses":{"value":423591,"Management services":0,"Legal":7428,"Accounting":3565,"Lobbying services":0,"Investment management fees":1391,"Other services":29000,"Advertising":1791,"Office expenses":2518,"Information technology":0,"Royalties":0,"Occupancy":53675,"Travel":0,"Conferences and meetings":9714,"Interest":3093,"Payments to affiliates":0,"Depreciation and depletion":17193,"Insurance":6732,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":73923,"Payroll Processing Fees":5412,"Curriculum":1316,"Student Field Trips":8411,"Printing and Copying":58784},"All other expenses":213568},"Functional Expenses":{"value":null,"Program Service Expenses":666253,"Management And General Expenses":64650,"Fundraising Expenses":0}},"Assets":{"value":207581,"Non-interest bearing cash":10808,"Savings and temp cash investments":87456,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5011,"Land, building, equipment":28972,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":75334},"Liabilities":{"value":96065,"Sum of Total Liabilities":0,"Accounts payable, accrued":3643,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":92422,"Other liabilities":0},"Fund balance":{"value":111516,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.911547770360773,"percentile":0.7894546575044509},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-17.33767374178333,"percentile":0.006754466717712734},"Liabilities to Assets Ratio":{"score":0.462783202701596,"percentile":0.14563781375310741},"Operating Reserve Ratio":{"score":0.28400622243991336,"percentile":0.1552667311876763},"Officer Compensation Ratio":{"score":0.27296782199553155,"percentile":0.2142646786618329},"Program Expense Growth":{"score":0.08687519301846998,"percentile":0.6452059595493063},"Revenue Growth":{"score":0.059551176444933705,"percentile":0.6443964207913488},"Asset Growth":{"score":0.23181696015050945,"percentile":0.8761779026568992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5595002747543583,"percentile":0.48549701092896286}},"source_xml":"202523519349301312_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}