The Childs Primary School

Tax-deductible

San Diego, CA501(c)(3)EIN 33-0018215Revenue $2.0M in FY2024

On file with the IRStcps.org3811 Mount Acadia Blvd, 92111-2612 · San Diego, CATax-exempt since Jun 1984School — 170(b)(1)(A)(ii)

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Provide education based on the principles of value and respect for the individual uniqueness of each child in an environment that supports each child within a community.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 10 volunteers and 19 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $211K a year · 12% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $17K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$472K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
-0.5% vs prior year
Spent
$1.9M
To programs
77%
Net assets
$1.8M
By yearFY2021–FY2024
Revenue
$2.0M
FY2024▼ -0.5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.8M
FY2022$1.8M
FY2023$1.7M
FY2024$2.0M
FY2024$2.0M
Expenses
$1.9M
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.5M
FY2022$1.6M
FY2023$1.7M
FY2024$1.7M
FY2024$1.9M
Net assets
$1.8M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.3M
FY2023$1.4M
FY2024$1.7M
FY2024$1.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1984.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.5M Management & general 17% · $322K Fundraising 6% · $116K

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

9 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation
$139,723Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Donny Kim$139,723$109,898$106,600$100,875$108,500

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.

See The Childs Primary School executive salaries →

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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 children valuing their unique individuality in a supportive community.

Provided by the organization

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1 program · $1.5M · in their own filed words · FY2024
01

The school provided education to students, grades K-8,IN a structured and supportive environment that developed and educated the whole child.

$1.5Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$17K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.7M
Gifts and grantsLn 1h$151K
Investment incomeLn 3$62K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.5M
Managementcol C$322K
Fundraisingcol D$116K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$262K
Total assetsLn 16$2.3M
LiabilitiesLn 26$472K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$151K
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$62K
Other incomeLn 4–11$25K
Gains on assetsLn 7$0
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$230K
SavingsLn 2$32K
Cash and savings togetherLn 1–2$262K
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$23K
Other assetsLn 15$216K
Total assetsLn 16$2.3M
LiabilitiesLn 26$472K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 519
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$671K$262K
InvestmentsLn 11–13$994K$1.8M
Land, buildings, equipmentLn 10c$23K$23K
Total assetsLn 16$2.2M$2.3M
LiabilitiesLn 26$496K$472K
Net assetsLn 32$1.7M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$140K$107K$24K$8K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$908K$204K$69K
Pension plan contributionsLn 8$29K$23K$5K$2K
Other employee benefitsLn 9$60K$46K$10K$3K
Payroll taxesLn 10$110K$84K$19K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$6K$1K$451
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$12K$9K$2K$677
Other fees for servicesLn 11g$15K$11K$2K$2K
Advertising and promotionLn 12$5K$4K$943$317
Office expensesLn 13$16K$13K$3K$952
Information technologyLn 14$28K$22K$5K$2K
RoyaltiesLn 15$0
OccupancyLn 16$204K$157K$35K$12K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$442$340$76$26
InsuranceLn 23$51K$40K$9K$3K
Other expenses (24a–d)Ln 24$46K$44K$3K
All other expensesLn 24e$8K$3K$471$5K
Total functional expensesLn 25$1.9M$1.5M$322K$116K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.0M$1.7M$229K$1.7M 990 PDF
FY2023 $1.7M$1.7M$87K$1.4M 990 PDF
FY2022 $1.8M$1.6M$228K$1.3M 990 PDF
FY2021 $1.8M$1.5M$302K$1.2M 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 FY2024 990 (6 parts)
Part I · Summary $1,960,991 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $358,454$151,433
I-9 Program service revenuePrior year $1,531,746$1,722,657
I-10 Investment incomePrior year $57,429$61,878
I-11 Other revenuePrior year $23,330$25,023
I-12 Total revenuePrior year $1,970,959$1,960,991
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,328,499$1,519,889
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $413,539$394,255
I-18 Total expensesPrior year $1,742,038$1,914,144
I-19 Revenue less expensesPrior year $228,921$46,847
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,960,991 across 9 lines filed
Lines not itemized here account for $196 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$151,433
VIII-1h Total contributions, gifts and grants$151,433
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,722,461$1,722,461
VIII-3 Investment incomeRelated to mission $61,878$61,878
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$25,023
VIII-12 Total revenueRelated to mission $1,784,535$1,960,991
Part IX · Statement of functional expenses $1,914,144 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $107,461 · Management $24,144 · Fundraising $8,118$139,723
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $908,313 · Management $204,078 · Fundraising $68,617$1,181,008
IX-8 Pension plan contributionsPrograms $22,572 · Management $5,071 · Fundraising $1,705$29,348
IX-9 Other employee benefitsPrograms $46,203 · Management $10,381 · Fundraising $3,490$60,074
IX-10 Payroll taxesPrograms $84,398 · Management $18,962 · Fundraising $6,376$109,736
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $5,964 · Management $1,340 · Fundraising $451$7,755
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesPrograms $8,958 · Management $2,013 · Fundraising $677$11,648
IX-11g Other fees for servicesPrograms $10,515 · Management $2,362 · Fundraising $1,794$14,671
IX-12 Advertising and promotionPrograms $4,197 · Management $943 · Fundraising $317$5,457
IX-13 Office expensesPrograms $12,605 · Management $2,832 · Fundraising $952$16,389
IX-14 Information technologyPrograms $21,553 · Management $4,843 · Fundraising $1,628$28,024
IX-15 Royalties$0
IX-16 OccupancyPrograms $157,016 · Management $35,278 · Fundraising $11,861$204,155
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $340 · Management $76 · Fundraising $26$442
IX-23 InsurancePrograms $39,567 · Management $8,890 · Fundraising $2,989$51,446
IX-24 Other expenses (24a–d)Programs $43,659 · Fundraising $2,522$46,181
IX-24e All other expensesPrograms $2,809 · Management $471 · Fundraising $4,807$8,087
IX-25 Total functional expensesPrograms $1,476,130 · Management $321,684 · Fundraising $116,330$1,914,144
Part X · Balance sheet $2,287,560 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $656,340$229,703
X-2 Savings and temporary cash investmentsStart of year $14,670$31,921
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,512$3,512
X-10c Land, buildings and equipment, netStart of year $23,380$22,938
X-11 Publicly traded securitiesStart of year $994,139$1,783,335
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $521,916$216,151
X-16 Total assetsStart of year $2,213,957$2,287,560
X-17 Accounts payable and accrued expensesStart of year $85,840$99,861
X-19 Deferred revenueStart of year $410,389$371,773
X-26 Total liabilitiesStart of year $496,229$471,634
X-32 Total net assets or fund balancesStart of year $1,717,728$1,815,926
X-33 Total liabilities and net assetsStart of year $2,213,957$2,287,560
Part XI · Reconciliation of net assets $1,815,926 net assets at year end
XI-1 Total revenue$1,960,991
XI-2 Total expenses$1,914,144
XI-3 Revenue less expenses$46,847
XI-4 Net assets at start of year$1,717,728
XI-5 Net unrealized gains (losses) on investments$51,451
XI-9 Other changes in net assets−$100
XI-10 Net assets at end of year$1,815,926

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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