2025-02-26T12:28:21-08:00 2024-06-30 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2023-07-01 952871972 THE CHILDRENS SCHOOL FOR CHILD-CENTERED EDUCATION INC CHIL 2225 TORREY PINES LANE LA JOLLA CA 92037 HELENE MANDELL President 2025-02-26 true true Cheryl Rhode P00234939 6196155380 2023 2025-03-06 01:10:19Z 2225 TORREY PINES LANE LA JOLLA CA 92037 7986841 false X http://www.tcslj.org/ X 1973 CA SCHOOL - PRESCHOOL TO 8TH GRADE. 10 10 86 100 0 355914 354375 7103837 7270608 57235 221080 22094 -34910 7539080 7811153 500383 530879 0 4648827 5011853 0 101291 2096544 2172132 7245754 7714864 293326 96289 12756445 12110677 10507186 9745681 2249259 2364996 TO INSPIRE EACH CHILD'S UNIQUE POTENTIAL AND DESIRE FOR LIFE-LONG LEARNING THROUGH A STRONG ACADEMIC, SOCIAL AND ENVIRONMENTAL CURRICULUM. false false 5724089 530879 7270608 INSTRUCTION TO PUPILS THROUGH FACULTY AND CURRICULUM ON A CAMPUS. 5724089 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 9 0 true 86 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false true true true false false true true true true true true true true false CA X JOHN FOWLER 8284540184 2225 TORREY PINES LANE LA JOLLA CA 92037 JOHN FOWLER HEAD OF SCHOOL 40.00 0.00 X 356839 0 35209 Tim Kastelic Dir. of Finance 40.00 0.00 X 189690 0 23004 Jesse Brand Asst. Head of Sch 40.00 0.00 149669 0 18767 David Lyons Teacher 40.00 0.00 108935 0 19975 RACHEL RIDGEWAY Dir. of Admissions 40.00 0.00 102709 0 15247 JB TROPP Secretary 1.00 0.00 X X 0 0 0 DENISE LONGLEY Trustee 1.00 0.00 X 0 0 0 SIMON LIN Trustee 1.00 0.00 X 0 0 0 HELENE MANDELL President 1.00 0.00 X X 0 0 0 CHRIS MCGUINNESS Treasurer 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 DIANE BLUMENTHAL Trustee 1.00 0.00 X 0 0 0 OROUSHA BROCIOUS Trustee 1.00 0.00 X 0 0 0 PETER HUFFMAN Vice President 1.00 0.00 X X 0 0 0 907842 112202 5 false true false 0 354375 354375 CHILDCARE & OTHER PROGRAM 611600 265050 265050 OTHER INCOME 900099 42105 42105 SUMMER SCHOOL 611600 183185 183185 TUITION AND FEES 611600 6780268 6780268 7270608 221080 221080 0 0 0 0 140778 175688 -34910 -34910 0 0 0 7811153 7270608 186170 0 530879 530879 0 0 613093 613093 0 3561730 2881132 619549 61049 151744 132047 16899 2798 374042 277123 91047 5872 311244 217863 88765 4616 0 0 0 0 0 0 172094 22344 149154 596 63183 47387 14532 1264 158215 118661 36390 3164 0 0 479650 359737 110320 9593 0 0 0 170809 136198 31910 2701 0 369158 343686 23995 1477 96661 72496 22232 1933 EDUCATIONAL SERVICES/MATERIALS 333870 333870 REPAIRS AND MAINTENANCE 311401 233551 71622 6228 PARENT ASSOCIATION 17091 17091 0 7714864 5724065 1889508 101291 2486386 2656409 1699612 1184621 0 8336 35017 0 0 0 0 52250 129651 6711258 4076826 2833067 2634432 2271276 2514521 0 0 0 3405518 2956026 12756445 12110677 535888 600952 3790053 3618857 1498560 1356903 4682685 4168969 10507186 9745681 X 2122959 2245589 126300 119407 2249259 2364996 12756445 12110677 96289 19448 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 431307 170665 5561691 3336959 2224732 227475 167268 60207 320120 141292 178828 2634432 DEPOSITS 66600 RIGHT OF USE OF ASSETS 2889426 2956026 LEASE LIABILITY 4168969 4168969 X 7475410 19448 175688 195136 7280274 530879 530879 7811153 7359673 175688 175688 7183985 530879 530879 7714864 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 $175688 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S TUITION ASSISTANCE $530879 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSE $175688 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S TUITION ASSISTANCE $530879 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 140778 140778 175688 140778 140778 175688 175688 -34910 true 0 0 Tuition Assistance 27 530879 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 Jesse Brand Asst. Head of Sch 149669 13263 5504 168436 JOHN FOWLER HEAD OF SCHOOL 356839 23085 12124 392048 Tim Kastelic Dir. of Finance 189690 13265 9739 212694 A CA MUNICIPAL FINANCE AUTH 201563466 2010-12-14 2786000 REFUND BOND ISSUE 8/9/2009 false false false A 1396315 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.