2024-11-15T13:14:17-06:00 2023-12-31 PwC US Tax LLP 4300 E CAMELBACK RD STE 475 PHOENIX AZ 85018 990 2023-01-01 716194026 SAN ROQUE SCHOOL CHARITABLE TRUST % NAOMI DEWEY SANR 8059620011 2300 GARDEN STREET SANTA BARBARA CA 931052778 STEPHANIE SPERLING TRUSTEE 6023648000 2024-11-14 true true CHAD THURSTON P00806927 6023648000 2024-11-14 2023 2024-10-15 13:58:12Z STEPHANIE SPERLING 2300 GARDEN STREET SANTA BARBARA CA 931052778 100000 false X http://www.gardenstreetacademy.org X 2002 CA PREVIOUSLY PROVIDED INTEGRATED CURRICULUM CHALLENGING STUDENTS TO RESPOND TO MANY LEVELS OF LEARNING. CURRENTLY WINDING DOWN OPERATIONS. 1 0 0 0 100000 100000 0 0 0 0 0 0 100000 100000 0 0 0 0 0 0 0 0 0 100000 100000 100000 100000 0 66252078 66252078 21278076 21278076 44974002 44974002 X SEE SCHEDULE O. false true 100000 100000 SAN ROQUE SCHOOL DBA GARDEN STREET ACADEMY - FACILITIES OPERATION COSTS COSTS FOR INSURING BUILDING WHILE IT IS LISTED FOR SALE TO WIND DOWN OPERATIONS. 100000 true true false false false false false false false true true false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 1 0 false false false false false false false false false false false true true true true true true false false false CA X NAOMI DEWEY 8056873717 2300 GARDEN ST SANTA BARBARA CA 93105 STEPHANIE G SPERLING TRUSTEE 0.0 0.0 X 0 0 0 0 0 0 0 false false false 0 100000 100000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 100000 100000 0 100000 0 1488379 1488379 2328 2328 2000000 2000000 204867 204867 0 0 0 0 0 0 0 0 108614 108614 79353383 16908303 62445080 62445080 0 0 0 0 0 0 2810 2810 0 0 66252078 66252078 127935 127935 0 0 1380278 1380278 0 0 0 0 19769863 19769863 0 0 0 0 0 0 21278076 21278076 X 42474002 42474002 2500000 2500000 44974002 44974002 66252078 66252078 0 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500000 500000 500000 500000 500000 500000 500000 500000 500000 500000 false false 14200000 14200000 14200000 26416463 26416463 9968481 16447982 12495785 12495785 6897540 5598245 2122092 2122092 1993179 128913 36375140 SCHEDULE D, PART V, LINE 4 THE UNREALIZED GAINS AND ENDOWMENT INVESTMENT INCOME ON FUNDS NOT RESTRICTED BY THE DONOR ARE CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. THE ORGANIZATION WILL USE THE INVESTMENT INCOME TO FURTHER ITS MISSION. SCHEDULE D, PART X, FIN 48 FOOTNOTE THE ORGANIZATION'S FINANCIAL STATEMENTS WERE NOT PREPARED BY AN OUTSIDE ACCOUNTANT, THEREFORE, NO TAX POSITION FOOTNOTE WAS PREPARED. true true true true true true true false false false false false false false false false false true SCHEDULE E, PART 1, LINE 3 NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS PUBLISHED ON THE SCHOOL'S WEBSITE. MR P SPERLING TRUSTEE'S SPOUSE FUNDING X 7148000 7148000 JOHN G SPERLING IRREV TR DTD 1994 TRUSTEE'S SPOUSE IS CO-TRUSTEE OF THIS TRUST FUNDING X 2228000 2228000 MRS S SPERLING TRUSTEE FUNDING X 11093862 11093862 20469862 Form 990, Part III, Line 1 Organization's Mission: THE SAN ROQUE SCHOOL HAS BEGUN WINDING DOWN OPERATIONS. THE SAN ROQUE SCHOOL CHARITABLE TRUST OPERATED SAN ROQUE SCHOOL, DBA GARDEN STREET ACADEMY, A FULLY-WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES ACCREDITED K-12 SCHOOL. SAN ROQUE SCHOOL WAS ESTABLISHED IN THE 1930S AND THE SAN ROQUE CHARITABLE TRUST TOOK OVER ITS OPERATION IN 2002. FORM 990, PART VI, SECTION A, LINE 8A: THE TRUST'S GOVERNING BODY IS ONE SOLE TRUSTEE, AND ALL ACTIONS OF THE TRUST ARE TAKEN BY THE SOLE TRUSTEE. THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE. ANY CHANGE TO THE POLICIES DESCRIBED IN FORM 990, PART VI, SECTION B WILL BE DONE AT THE WRITTEN ACTION OF THE SOLE TRUSTEE. FORM 990, PART VI, SECTION A, LINE 8B: THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B: A DRAFT OF THE 990 IS PROVIDED TO THE TRUSTEE AND THE ORGANIZATION'S LEGAL COUNSEL FOR REVIEW. UPON APPROVAL, THE RETURNS ARE FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C: EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPIRATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: SAN ROQUE SCHOOL CHARITABLE TRUST 2300 GARDEN STREET SANTA BARBARA, CA 93105-2778 EMPLOYER IDENTIFICATION NUMBER 71-6194026 FOR THE YEAR ENDING DECEMBER 31, 2023. SAN ROQUE SCHOOL CHARITABLE TRUST DBA GARDEN STREEN ACADEMY IS MAKING THE DE MINIMUS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). FORM 990, PART III, LINE 3: San Roque School Charitable Trust has ceased conducting activity. The San Roque School Charitable Trust is in the process of selling the school so that the trust can be dissolved.