2024-02-08T16:54:00-08:00 2023-06-30 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2022-07-01 952871972 THE CHILDRENS SCHOOL FOR CHILD-CENTERED EDUCATION INC CHIL 2225 TORREY PINES LANE LA JOLLA CA 92037 MARK CHAPMAN President 2024-02-08 true MARK CHAPMAN 999009999 true Cheryl Rhode P00234939 6196155380 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 2225 TORREY PINES LANE LA JOLLA CA 92037 7716635 false X http://www.tcslj.org/ X 1973 CA SCHOOL - PRESCHOOL TO 8TH GRADE. 11 11 76 100 0 351734 355914 6540360 7103837 1245 57235 112528 22094 7005867 7539080 482902 500383 0 4082492 4648827 0 166845 1967680 2096544 6533074 7245754 472793 293326 9205734 12756445 5863300 10507186 3342434 2249259 TO INSPIRE EACH CHILD'S UNIQUE POTENTIAL AND DESIRE FOR LIFE-LONG LEARNING THROUGH A STRONG ACADEMIC, SOCIAL AND ENVIRONMENTAL CURRICULUM. false false 5045539 500383 7103837 INSTRUCTION TO PUPILS THROUGH FACULTY AND CURRICULUM ON A CAMPUS. 5045539 true true false false false false false false false true true false false true true true true false true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true 8 0 true 76 true false false false false false false false 0 false false false false false false false X 11 11 false false false false false false true true true false false true true true true true true true true false CA X JOHN FOWLER 8584540184 2225 TORREY PINES LANE LA JOLLA CA 92037 JOHN FOWLER HEAD OF SCHOOL 40.00 0.00 X 346717 0 34967 Tim Kastelic Dir. of Finance 40.00 0.00 X 185770 0 22809 Jesse Brand Asst. Head of Sch 40.00 0.00 134669 0 15303 David Lyons Teacher 40.00 0.00 107201 0 20130 SANDY RIERSON Secretary 1.00 0.00 X X 0 0 0 DENISE LONGLEY Trustee 1.00 0.00 X 0 0 0 BOB OGLE Trustee 1.00 0.00 X 0 0 0 HELENE MANDELL President Elect 1.00 0.00 X X 0 0 0 CHRIS MCGUINNESS Vice President 1.00 0.00 X X 0 0 0 ERIK HOLMLIN Trustee 1.00 0.00 X 0 0 0 THOMAS VERHAGEN Trustee 1.00 0.00 X 0 0 0 MARK CHAPMAN President 1.00 0.00 X X 0 0 0 DIANE BLUMENTHAL Trustee 1.00 0.00 X 0 0 0 OROUSHA BROCIOUS Trustee 1.00 0.00 X 0 0 0 PETER HUFFMAN Trustee 1.00 0.00 X 0 0 0 774357 93209 4 false true false 0 355914 355914 CHILDCARE & OTHER PROGRAM 611600 252094 252094 OTHER INCOME 900099 44984 44984 SUMMER SCHOOL 611600 171973 171973 TUITION AND FEES 611600 6634786 6634786 7103837 59536 59536 0 0 0 2301 -2301 -2301 -2301 197348 175254 22094 22094 0 0 0 7539080 7103837 79329 0 500383 500383 0 0 602151 421506 168602 12043 0 3310802 2292213 940244 78345 125974 88182 35273 2519 323087 226160 90464 6463 286813 200769 80308 5736 0 0 0 0 0 0 136169 22800 113369 84180 55226 28954 169140 88345 78308 2487 0 0 94267 65987 26395 1885 0 0 0 183862 68268 113315 2279 0 422986 293308 119887 9791 78380 54866 21946 1568 RIGHT OF USE AMORTIZATION 364071 252454 103189 8428 REPAIRS AND MAINTENANCE 315329 222138 86844 6347 EDUCATIONAL SERVICES/MATERIALS 227399 227399 PARENT ASSOCIATION 20761 20761 0 7245754 5045539 2033370 166845 2131805 2486386 3793979 1699612 0 13566 8336 0 0 0 0 48371 52250 6540736 3707669 3151413 2833067 2271276 0 0 0 66600 3405518 9205734 12756445 478107 535888 3749394 3790053 1635799 1498560 4682685 5863300 10507186 X 3217334 2122959 125100 126300 3342434 2249259 9205734 12756445 293326 -6313 -1380188 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68000 68000 68000 68000 68000 68000 68000 68000 68000 68000 1.00000 false false false 601972 405135 196837 5481471 3063022 2418449 195592 133798 61794 261701 105714 155987 2833067 DEPOSITS 66600 RIGHT OF USE OF ASSETS 3338918 3405518 LEASE LIABILITY 4682685 4682685 X 7207638 -6313 175254 168941 7038697 500383 500383 7539080 6920625 175254 175254 6745371 500383 500383 7245754 Part X : FIN48 Footnote The School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSE $175254 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S TUITION ASSISTANCE $500383 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSE $175254 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S TUITION ASSISTANCE $500383 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NOTICE OF NON-DISCRIMINATORY POLICY WAS ADVERTISED ON THE SCHOOL WEBSITE. POLICY WAS ALSO PUBLISHED IN THE SCHOOL'S FINANCIAL AID APPLICATION AND IN AN APPLICATION REQUIREMENTS CHECKLIST IN THE SCHOOL'S APPLICATION PACKAGE. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X false FUN NIGHT 197348 197348 175254 197348 197348 175254 175254 22094 true 0 0 Tuition Assistance 33 500383 Grantmaker's Description of How Grants are Used THE SCHOOL REQUIRES A FINANCIAL AID APPLICATION, FAMILY TAX RETURNS, AND THE FAMILY INCOME STATEMENT. THE HEAD OF SCHOOL AND BUSINESS MANAGER REVIEW THE FINANCIAL AID OFFERS AND ANY DISCOUNTS. X X X X false false false false false false false false false JOHN FOWLER HEAD OF SCHOOL 346717 21167 13800 381684 Tim Kastelic Dir. of Finance 185770 12814 9995 208579 A CA MUNICIPAL FINANCE AUTH 201563466 2010-12-14 2786000 REFUND BOND ISSUE 8/9/2009 false false false A 1249049 2800000 42000 2730279 13721 true false true true A true A false false false false true A true Form 990, Part VI, Section B, Line 11b A COPY OF THE 990 IS PROVIDED TO THE PRESIDENT, VICE PRESIDENT, TREASURER, AND HEAD OF SCHOOL FOR APPROVAL. Form 990, Part VI, Section B, Line 12c ALL BOARD MEMBERS SIGN A COMMITMENT TO SERVE, A CONFLICT OF INTEREST STATEMENT, AND A BOARD MEMBER CODE OF ETHICS. THE FORMS ARE UPDATED ANNUALLY. THE HEAD OF SCHOOL MONITORS ALL SCHOOL CONTRACTS AND AGREEMENTS FOR CONFLICT OF INTEREST. Form 990, Part VI, Section B, Line 15a THE HEAD OF SCHOOL'S SALARY IS CALCULATED TO THE CAIS MEDIANS, ONE YEAR TRAILING. THE PROPOSED SALARY IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT AND TREASURER. Form 990, Part VI, Section B, Line 15b THE TOP MANAGEMENT OFFICIALS' SALARIES ARE REVIEWED TO THE CAIS MEDIANS, ONE YEAR TRAILING. THE PROPOSED SALARY IS REVIEWED AND APPROVED BY THE HEAD OF SCHOOL. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE HEAD OF SCHOOL AND/OR BUSINESS OFFICE.