The Cambridge School FY2021 filing

Tax-deductible

San Diego, CA501(c)(3)Since 2006EducationEIN 20-4594308Revenue $8.3M in FY2021

On file with the IRScambridgeclassical.org12855 Black Mountain Rd, 92129-3656 · San Diego, CATax-exempt since May 2007School — 170(b)(1)(A)(ii)

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Operate a classical school from pre-k through 12th grade education.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$788K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $3.0M a year · 22% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$788K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $321K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$10.3M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.3M
Spent
$8.1M
To programs
80%
Net assets
$9.3M
By yearFY2021–FY2025
Revenue
$8.3M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$8.3M
FY2022$18.8M
FY2023$13.0M
FY2024$12.3M
FY2025$14.4M
Expenses
$8.1M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$8.1M
FY2022$9.1M
FY2023$10.5M
FY2024$11.5M
FY2025$12.7M
Net assets
$9.3M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$9.3M
FY2022$18.6M
FY2023$21.1M
FY2024$22.2M
FY2025$24.1M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $6.4M Management & general 17% · $1.4M Fundraising 3% · $224K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $788K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Head of School/CEO
$265,510Pt VII · Sec A
Director of Advancement
$117,909Pt VII · Sec A
Math Department Chair
$101,468Pt VII · Sec A
Business Manager
$101,333Pt VII · Sec A
Upper School Principal
$101,333Pt VII · Sec A
Grammar School Principal
$100,801Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jean Kim’s $620K as Head of School/CEO is at the 94th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jean Kim$620,220$573,483$531,360$452,845$265,510
Jeffrey Yoder$188,270$187,782$152,817$132,802$117,909
Jennalee Helj$175,000$172,700$139,512$119,099$100,801
Brandon Hong$174,114$162,712$106,645——
Melissa Gingrich$168,654$163,950$127,500$115,000$101,333
Scott Kim$155,925$78,100———
Darin Goodwiler$137,685$126,950$117,095$102,005—
Amy Tollefson———$119,500$101,333

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates students from pre-kindergarten through 12th grade in a classical curriculum.

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Provided by the organization

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2 programs · $6.4M · in their own filed words · FY2020
01

Operated a distinctly Christian education in the Classical tradition which equips students to know, love, and practice that which is true, good, and beautiful and thus prepares them to live purposefully and intelligently in service of god and man.

$6.3Mprogram expense
02

Created and provided extra-curricular activities to enhance the academic education. Activities included a lunch program, variety of athletic programs, art programs, field trips, some after-school enrichments (though limited by COVID restrictions) as well as summer academies.

$126Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 6 funders →
Grants paid · 12 grants · $7.6M · 2020–2024
Unitemized GrantFY2024$1,887,959
Unitemized GrantFY2024$10,613
Unitemized GrantFY2023$1,475,163
Unitemized GrantFY2023$165,032
Unitemized GrantFY2022$1,342,300
Unitemized GrantFY2022$124,917
Unitemized GrantFY2021$1,156,802
Unitemized GrantFY2021$98,136
Unitemized GrantFY2021$63,600
Unitemized GrantFY2020$1,129,569
Unitemized GrantFY2020$89,344
Unitemized GrantFY2020$40,238

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$8.3M
Ln 12
Fees for servicesLn 2g$7.4M
Gifts and grantsLn 1h$817K
Investment incomeLn 3$54K
Money outPt IX
$8.1M
Ln 25
Programscol B$6.4M
Managementcol C$1.4M
Fundraisingcol D$224K
Owns and owesPt X
$9.3M
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$19.6M
LiabilitiesLn 26$10.3M
PeoplePt VI, VII
13
listed · VII A
PaidVII A6
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$817K
Noncash giftsLn 1g$25K
Fundraising eventsLn 1c$230K
Fees for servicesLn 2g$7.4M
Investment incomeLn 3$54K
Gains on assetsLn 7−$345
Total revenueLn 12$8.3M
Assets in detailPt X, end of year
CashLn 1$312K
SavingsLn 2$3.5M
Cash and savings togetherLn 1–2$3.8M
InvestmentsLn 11–13$1.6M
Land, buildings, equipmentLn 10c$11.3M
Other assetsLn 15$60K
Total assetsLn 16$19.6M
LiabilitiesLn 26$10.3M
Net assetsLn 32$9.3M
OperationsPt I, VI
EmployeesI 5117
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$2.9M$3.8M
InvestmentsLn 11–13$1.4M$1.6M
Land, buildings, equipmentLn 10c$8.0M$11.3M
Total assetsLn 16$14.9M$19.6M
LiabilitiesLn 26$6.2M$10.3M
Net assetsLn 32$8.7M$9.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.3M$1.3M
Pay of current officers, directors and key staffLn 5$531K$186K$345K
Pay of disqualified personsLn 6$150K$52K$97K
Other salaries and wagesLn 7$4.2M$3.7M$384K$141K
Pension plan contributionsLn 8$7K$5K$268$1K
Other employee benefitsLn 9$259K$175K$83K$710
Payroll taxesLn 10$338K$271K$57K$10K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$16K$16K
Professional fundraising feesLn 11e$11K$11K
Investment management feesLn 11f$11K$3K$9K
Other fees for servicesLn 11g$176K$77K$99K
Advertising and promotionLn 12$53K$38K$15K
Office expensesLn 13$94K$38K$50K$6K
Information technologyLn 14$94K$54K$34K$6K
OccupancyLn 16$176K$77K$98K
TravelLn 17$6K$6K$616
InterestLn 20$75K$75K
Depreciation, depletion and amortizationLn 22$196K$171K$25K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$347K$307K$39K
All other expensesLn 24e$33K$3K$6K$24K
Total functional expensesLn 25$8.1M$6.4M$1.4M$224K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $14.4M$12.7M$1.7M$24.1M 990 PDF
FY2024 $12.3M$11.5M$877K$22.2M 990 PDF
FY2023 $13.0M$10.5M$2.5M$21.1M 990 PDF
FY2022 $18.8M$9.1M$9.6M$18.6M 990 PDF
FY2021 Viewing $8.3M$8.1M$234K$9.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $8,287,875 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,655,927$816,995
I-9 Program service revenuePrior year $6,563,322$7,440,224
I-10 Investment incomePrior year $35,296$53,559
I-11 Other revenuePrior year $84,664−$22,903
I-12 Total revenuePrior year $12,339,209$8,287,875
I-13 Grants and similar amounts paidPrior year $1,105,757$1,259,151
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,817,950$5,459,400
I-16a Professional fundraising feesPrior year $12,500$11,000
I-17 Other expensesPrior year $1,325,864$1,324,176
I-18 Total expensesPrior year $7,262,071$8,053,727
I-19 Revenue less expensesPrior year $5,077,138$234,148
Part VI · Governance 5 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,287,875 across 10 lines filed
Lines not itemized here account for $22,407 of total revenue; see the IRS return.
VIII-1c Fundraising events$229,594
VIII-1f All other contributions, gifts and grants$587,401
VIII-1g Noncash contributions (included above)$25,482
VIII-1h Total contributions, gifts and grants$816,995
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,440,224$7,440,224
VIII-3 Investment incomeExcluded from tax $53,904$53,904
VIII-6 Net rental income or lossExcluded from tax −$50,073−$50,073
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$345−$345
VIII-8 Net income from fundraising eventsExcluded from tax $4,763$4,763
VIII-12 Total revenueRelated to mission $7,440,224 · Unrelated business $0 · Excluded from tax $30,656$8,287,875
Part IX · Statement of functional expenses $8,053,727 across 22 lines filed
IX-2 Grants to domestic individualsPrograms $1,259,151$1,259,151
IX-5 Pay of current officers, directors and key staffPrograms $185,872 · Management $345,190$531,062
IX-6 Pay of disqualified personsPrograms $52,457 · Management $97,421$149,878
IX-7 Other salaries and wagesPrograms $3,650,662 · Management $383,918 · Fundraising $140,870$4,175,450
IX-8 Pension plan contributionsPrograms $5,260 · Management $268 · Fundraising $1,126$6,654
IX-9 Other employee benefitsPrograms $174,871 · Management $83,029 · Fundraising $710$258,610
IX-10 Payroll taxesPrograms $270,810 · Management $56,896 · Fundraising $10,040$337,746
IX-11b Legal feesManagement $17,616$17,616
IX-11c Accounting feesManagement $16,109$16,109
IX-11e Professional fundraising feesFundraising $11,000$11,000
IX-11f Investment management feesManagement $2,855 · Fundraising $8,566$11,421
IX-11g Other fees for servicesPrograms $77,053 · Management $99,374$176,427
IX-12 Advertising and promotionPrograms $37,760 · Fundraising $15,063$52,823
IX-13 Office expensesPrograms $38,386 · Management $50,075 · Fundraising $5,768$94,229
IX-14 Information technologyPrograms $54,398 · Management $33,879 · Fundraising $6,182$94,459
IX-16 OccupancyPrograms $77,366 · Management $98,142$175,508
IX-17 TravelPrograms $5,542 · Management $616$6,158
IX-20 InterestPrograms $75,000$75,000
IX-22 Depreciation, depletion and amortizationPrograms $170,822 · Management $24,907$195,729
IX-23 InsuranceManagement $28,942$28,942
IX-24 Other expenses (24a–d)Programs $307,228 · Management $39,333$346,561
IX-24e All other expensesPrograms $3,388 · Management $5,533 · Fundraising $24,273$33,194
IX-25 Total functional expensesPrograms $6,446,026 · Management $1,384,103 · Fundraising $223,598$8,053,727
Part X · Balance sheet $19,583,922 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $439,640$311,825
X-2 Savings and temporary cash investmentsStart of year $2,430,601$3,482,609
X-3 Pledges and grants receivableStart of year $160,221$28,000
X-4 Accounts receivableStart of year $2,389,091$2,654,524
X-9 Prepaid expenses and deferred chargesStart of year $72,869$107,250
X-10c Land, buildings and equipment, netStart of year $8,011,431$11,302,329
X-11 Publicly traded securitiesStart of year $1,391,887$1,637,163
X-15 Other assetsStart of year $45,491$60,222
X-16 Total assetsStart of year $14,941,231$19,583,922
X-17 Accounts payable and accrued expensesStart of year $136,067$579,126
X-19 Deferred revenueStart of year $6,013,470$6,681,439
X-25 Other liabilitiesStart of year $79,844$58,037
X-26 Total liabilitiesStart of year $6,229,381$10,318,602
X-27 Net assets without donor restrictionsStart of year $7,474,128$7,812,090
X-28 Net assets with donor restrictionsStart of year $1,237,722$1,453,230
X-32 Total net assets or fund balancesStart of year $8,711,850$9,265,320
X-33 Total liabilities and net assetsStart of year $14,941,231$19,583,922
Part XI · Reconciliation of net assets $9,265,320 net assets at year end
XI-1 Total revenue$8,287,875
XI-2 Total expenses$8,053,727
XI-3 Revenue less expenses$234,148
XI-4 Net assets at start of year$8,711,850
XI-5 Net unrealized gains (losses) on investments$319,322
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,265,320

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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