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THE ORGANIZATION WILL USE THE INVESTMENT INCOME TO FURTHER ITS MISSION."},{"explanation":"PART X - FIN 48 FOOTNOTE THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT AUDITED BY AN INDEPENDENT ACCOUNTANT THEREFORE NO ASC 740 FOOTNOTE WAS PREPARED."},{"explanation":"SCHEDULE D, PART XI, LINE 8 OTHER CHANGES IN NET ASSETS OR FUND BALANCES CHANGE IN UNREALIZED LOSS ON INVESTMENT: $2,325,677"}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION","form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"AUCTION","gross_receipts":23884,"charitable_contributions":10505,"gross_revenue":13379,"rent_facility_costs":3750,"food_and_beverage":646,"entertainment":400,"other_direct_expenses":6464},"event2":{"name":"CARNIVAL & MUSIC FESTIVAL","gross_receipts":1484,"gross_revenue":1484,"rent_facility_costs":3512,"other_direct_expenses":675},"other_events":{"gross_receipts":20741,"charitable_contributions":119,"gross_revenue":20622,"other_direct_expenses":4739,"event_count":7},"total":{"gross_receipts":46109,"charitable_contributions":10624,"gross_revenue":35485,"rent_facility_costs":7262,"food_and_beverage":646,"entertainment":400,"other_direct_expenses":11878},"direct_expense_summary":20186,"net_income_summary":15299}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":771626,"reported_domestic_individual_grants_program_services":771626,"individual_grants":[{"type":"SCHOLARSHIPS FOR STUDENTS ATTENDING SRS","recipient_count":81,"cash":675043,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"},{"type":"SCHOLARSHIPS FOR EMPLOYEES' CHILDREN ATTENDING SRS","recipient_count":5,"cash":96583,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"}],"total_domestic_grants":771626,"total_domestic_program_services":771626,"detail_individual_grants_total":771626,"detail_domestic_grants_total":771626,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: THE SCHOOL PARTNERS WITH FACTS MANAGEMENT COMPANY TO MONITOR THE USE OF SCHOLARSHIP FUNDS. 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THE ORGANIZATION WILL USE THE INVESTMENT INCOME TO FURTHER ITS MISSION."},{"form_and_line_reference":"SCHEDULE D, PART X, FIN 48 FOOTNOTE","explanation":"THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT PREPARED BY AN OUTSIDE ACCOUNTANT, THEREFORE, NO TAX POSITION FOOTNOTE WAS PREPARED."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE E, PART 1, LINE 3","explanation":"NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE AND ONCE A YEAR IN THE NEWSPAPER."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"AUCTION","gross_receipts":72397,"gross_revenue":72397,"other_direct_expenses":18135},"other_events":{"gross_receipts":0,"gross_revenue":0,"other_direct_expenses":0,"event_count":0},"total":{"gross_receipts":72397,"gross_revenue":72397,"other_direct_expenses":18135},"direct_expense_summary":18135,"net_income_summary":54262}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":0,"reported_domestic_individual_grants":1121565,"reported_domestic_individual_grants_program_services":1121565,"individual_grants":[{"type":"SCHOLARSHIPS FOR STUDENTS ATTENDING SRS","recipient_count":99,"noncash":1027065,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"},{"type":"SCHOLARSHIPS FOR EMPLOYEES' CHILDREN ATTENDING SRS","recipient_count":7,"noncash":94500,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"}],"total_domestic_grants":1121565,"total_domestic_program_services":1121565,"detail_individual_grants_total":1121565,"detail_domestic_grants_total":1121565,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I, PART I, LINE 2","explanation":"THE SCHOOL PARTNERS WITH A FACTS MANAGEMENT COMPANY TO MONITOR THE USE OF SCHOLARSHIP FUNDS. FAMILIES APPLY THROUGH THE FACTS SYSTEM AND AN EVALUATION OF THE FAMILIES' FINANCIAL NEED IS RUN BY THE FACTS. THE SCHOOL THEN DETERMINES THE SCHOLARSHIP AMOUNT BASED ON THE THREE CRITERIA PROVIDED BY FACTS GRANT AID ASSESSMENT: FINANCIAL NEED, ACADEMICS, AND BEHAVIOR."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE SCHOOL PARTNERS WITH A FACTS MANAGEMENT COMPANY TO MONITOR THE USE OF SCHOLARSHIP FUNDS. FAMILIES APPLY THROUGH THE FACTS SYSTEM AND AN EVALUATION OF THE FAMILIES' FINANCIAL NEED IS RUN BY THE FACTS. THE SCHOOL THEN DETERMINES THE SCHOLARSHIP AMOUNT BASED ON THE THREE CRITERIA PROVIDED BY FACTS GRANT AID ASSESSMENT: FINANCIAL NEED, ACADEMICS, AND BEHAVIOR.","form_and_line_reference":"SCHEDULE I, PART I, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MICHAEL HAGAN","title":"SCHOOL DIRECTOR","base_compensation_filing_org":226978,"nontaxable_benefits_filing_org":11941,"total_compensation_filing_org":238919,"name":"MICHAEL HAGAN"}]},"ScheduleL":{"loans_summary":{"total_balance_due":20741883},"loans_between_organization_and_interested_persons":[{"person_name":"MR P SPERLING","relationship":"TRUSTEE'S SPOUSE","purpose":"FUNDING","original_principal":7148000,"balance_due":7512878,"loan_to_organization":true,"name":"MR P SPERLING"},{"person_name":"JOHN G SPERLING IRREV TR DTD 1994","relationship":"TRUSTEE'S SPOUSE IS CO-TRUSTEE OF THIS TRUST","purpose":"FUNDING","original_principal":1878000,"balance_due":1973106,"loan_to_organization":true,"name":"JOHN G SPERLING IRREV TR DTD 1994"},{"person_name":"MRS S SPERLING","relationship":"TRUSTEE","purpose":"FUNDING","original_principal":10743862,"balance_due":11255899,"loan_to_organization":true,"name":"MRS S SPERLING"}]},"source_xml":"201903199349312530_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide integrated curriculum, challenging students to respond at many levels of learning.","primary_activities":"San roque school dba garden street academy - facilities and staffoperation costs for the san roque school, dba garden street academy, a private pre-k through high school. Costs for providing formal classroom instructions, training and curriculum, expenses for salaries and benefits to maintain a faculty of specialists in art, music, science, physical education and spanish.\n\nThe san roque school charitable trust operates san roque school, dba garden street academy, a fully western association of schools and colleges accredited k-12 school with a licensed preschool. San roque school was established in the 1930s, and the san roque charitable trust took over its operation in 2002. San roque school, dba garden street academy is an independent nonprofit school whose purpose is to complement the work begun in the home by parents, children's first educators. The school believes in the unique and intrinsic value of each indidivual. The school strives to promote meaningful, integrated curriculum, challenging students to respond at many levels of thinking and learning. 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COSTS FOR PROVIDING FORMAL CLASSROOM INSTRUCTIONS, TRAINING AND CURRICULUM, EXPENSES FOR SALARIES AND BENEFITS TO MAINTAIN A FACULTY OF SPECIALISTS IN ART, MUSIC, SCIENCE, PHYSICAL EDUCATION AND SPANISH.","expense":3723733,"grants":980000,"revenue":1251622}],"program_service_revenue_detail":[{"business_code":"611600","total_revenue":1183020,"related_or_exempt_function_income":1183020},{"business_code":"611710","total_revenue":92048,"related_or_exempt_function_income":92048}],"functional_expense_allocations":{"current_officers_directors":{"program_services":266054,"management_and_general":66514,"total":332568},"other_salaries_and_wages":{"program_services":877733,"management_and_general":860177,"fundraising":17555,"total":1755465},"other_employee_benefits":{"program_services":172059,"management_and_general":74808,"fundraising":2494,"total":249361},"payroll_taxes":{"program_services":86987,"management_and_general":72489,"fundraising":1611,"total":161087},"legal_fees":{"management_and_general":20802,"total":20802},"accounting_fees":{"management_and_general":41680,"total":41680},"advertising":{"fundraising":15431,"total":15431},"occupancy":{"total":95047},"travel":{"management_and_general":6731,"total":6731},"interest":{"management_and_general":152446,"total":152446},"depreciation_depletion":{"program_services":932494,"management_and_general":174843,"fundraising":58281,"total":1165618},"insurance":{"program_services":21947,"management_and_general":125077,"fundraising":406,"total":147430},"all_other_expenses":{"program_services":118269,"management_and_general":60760,"fundraising":145,"total":179174}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":96894,"fundraising_direct_expenses":32097},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"STEPHANIE G SPERLING"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8056873717","business_name_line1":"MICHAEL HAGAN - GARDEN STREET ACADEMY","address_line1":"2300 GARDEN ST","city":"SANTA BARBARA","state":"CA","zip":"93105"},"officers_directors_key_employees":[{"person_name":"STEPHANIE G SPERLING","title":"TRUSTEE","average_hours_per_week":20.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEPHANIE G SPERLING"},{"person_name":"MICHAEL HAGAN","title":"SCHOOL DIRECTOR","average_hours_per_week":60.0,"reportable_comp_from_org":224940,"reportable_comp_from_related_orgs":0,"other_compensation":12000,"key_employee":true,"name":"MICHAEL HAGAN"},{"person_name":"KRISTI DICHARD","title":"DEAN OF LOWER SCHOOL","average_hours_per_week":40.0,"reportable_comp_from_org":107628,"reportable_comp_from_related_orgs":0,"other_compensation":6000,"highest_compensated_employee":true,"name":"KRISTI DICHARD"}]},"ScheduleA":{"public_charity_status":{"school_170b1_aii":true}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":500000,"end_year_balance":500000},"current_year_minus1":{"beginning_year_balance":500000,"end_year_balance":500000},"current_year_minus2":{"beginning_year_balance":500000,"end_year_balance":500000},"current_year_minus3":{"beginning_year_balance":500000,"end_year_balance":500000},"current_year_minus4":{"beginning_year_balance":500000,"end_year_balance":500000},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":14200000,"book_value":14200000},"buildings":{"other_cost_or_other_basis":26416462,"book_value":21171949,"depreciation":5244513},"leasehold_improvements":{"other_cost_or_other_basis":12495785,"book_value":7788798,"depreciation":4706987},"equipment":{"other_cost_or_other_basis":2578441,"book_value":925928,"depreciation":1652513},"other_land_buildings":{"other_cost_or_other_basis":23620205,"book_value":23620205},"total_book_value":67706880},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART V, LINE 4;","explanation":"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."},{"form_and_line_reference":"SCHEDULE D, PART X, FIN 48 FOOTNOTE","explanation":"THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT PREPARED BY AN OUTSIDE ACCOUNTANT, THEREFORE, NO TAX POSITION FOOTNOTE WAS PREPARED."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"AUCTION","gross_receipts":40085,"gross_revenue":40085,"other_direct_expenses":15626},"event2":{"name":"ANNUAL APPEAL","gross_receipts":17030,"gross_revenue":17030,"other_direct_expenses":0},"other_events":{"gross_receipts":39779,"gross_revenue":39779,"other_direct_expenses":16471,"event_count":4},"total":{"gross_receipts":96894,"gross_revenue":96894,"other_direct_expenses":32097},"direct_expense_summary":32097,"net_income_summary":64797}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":980000,"reported_domestic_individual_grants_program_services":980000,"individual_grants":[{"type":"SCHOLARSHIPS FOR STUDENTS ATTENDING SRS","recipient_count":97,"noncash":896300,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"},{"type":"SCHOLARSHIPS FOR EMPLOYEES' CHILDREN ATTENDING SRS","recipient_count":3,"noncash":83700,"noncash_description":"SCHOOL TUITION","valuation_method":"FMV"}],"total_domestic_grants":980000,"total_domestic_program_services":980000,"detail_individual_grants_total":980000,"detail_domestic_grants_total":980000,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I, PART I, LINE 2:","explanation":"THE SCHOOL PARTNERS WITH A FACTS MANAGEMENT COMPANY TO MONITOR THE USE OF SCHOLARSHIP FUNDS. FAMILIES APPLY THROUGH THE FACTS SYSTEM AND AN EVALUATION OF THE FAMILIES FINANCIAL NEED IS RUN BY THE FACTS. THE SCHOOL THEN DETERMINES THE SCHOLARSHIP AMOUNT BASED ON THE THREE CRITERIA PROVIDED BY FACTS GRANT AID ASSESSMENT: FINANCIAL NEED, ACADEMICS, AND BEHAVIOR."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE SCHOOL PARTNERS WITH A FACTS MANAGEMENT COMPANY TO MONITOR THE USE OF SCHOLARSHIP FUNDS. FAMILIES APPLY THROUGH THE FACTS SYSTEM AND AN EVALUATION OF THE FAMILIES FINANCIAL NEED IS RUN BY THE FACTS. THE SCHOOL THEN DETERMINES THE SCHOLARSHIP AMOUNT BASED ON THE THREE CRITERIA PROVIDED BY FACTS GRANT AID ASSESSMENT: FINANCIAL NEED, ACADEMICS, AND BEHAVIOR.","form_and_line_reference":"SCHEDULE I, PART I, LINE 2:"}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"substantiation_required":true,"written_policy_travel_and_entertainment":true},"compensation_process":{"form_990_of_other_organizations":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MICHAEL HAGAN","title":"SCHOOL DIRECTOR","base_compensation_filing_org":224940,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":12000,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":236940,"total_compensation_related_orgs":0,"name":"MICHAEL HAGAN"}]},"ScheduleL":{"loans_summary":{"total_balance_due":19697678},"loans_between_organization_and_interested_persons":[{"person_name":"MR P SPERLING","relationship":"TRUSTEE'S SPOUSE","purpose":"FUNDING","original_principal":7148000,"balance_due":7284006,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MR P SPERLING"},{"person_name":"JOHN G SPERLING IRREV TR DTD 427","relationship":"TRUSTEE'S SPOUSE IS CO TRUSTEE OF THIS TRUST","purpose":"FUNDING","original_principal":1878000,"balance_due":1912997,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"JOHN G SPERLING IRREV TR DTD 427"},{"person_name":"MRS S SPERLING","relationship":"TRUSTEE","purpose":"FUNDING","original_principal":7877178,"balance_due":10500675,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MRS S SPERLING"}]},"source_xml":"201703199349317325_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide integrated curriculum, challenging students to respond to many levels of learning.","primary_activities":"San roque school dba garden street academy - facilities and staff operation costs for the san roque school, dba garden street academy, a private pre-k through high school. Costs for providing formal classroom instructions, training and curriculum, expenses for salaries and benefits to maintain a faculty of specialists in art, music, science, physical education and spanish.\n\nThe san roque school charitable trust operates san roque school, dba garden street academy, a fully-western association of schools and colleges accredited k-12 school. San roque school was established in the 1930s and the san roque charitable trust took over its operation in 2002. San roque school, dba garden street academy, is an independent nonprofit school whose purpose is to complement the work begun in the home by parents, children's first educators. The school believes in the unique and intrinsic value of each individual. The school strives to promote meaningful, integrated curriculum, challenging students to respond at many levels of thinking and learning. 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