Big Sur Charter School FY2021 filing

Tax-deductible

Monterey, CA501(c)(3)Since 2012EducationEIN 80-0495216Revenue $1.0M in FY2021

On file with the IRS304 Foam St, 93940-1408 · Monterey, CATax-exempt since Apr 2014School — 170(b)(1)(A)(ii)

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The School designs and implements academically challenging programs tailored to students'individual learning needs. Engaging families and community organizations as partners in learning, the School promotes creativity, understanding, and action in the arts and environment.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$106K 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
6 of 6
filings with a surplus
Average surplus $61K a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $10K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$65K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+14% vs prior year
Spent
$914K
To programs
76%
Net assets
$339K
By yearFY2020–FY2025
Revenue
$1.0M
FY2021▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$896K
FY2021$1.0M
FY2022$1.0M
FY2023$1.2M
FY2024$1.2M
FY2025$1.4M
Expenses
$914K
FY2021▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$866K
FY2021$914K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2025$1.3M
Net assets
$339K
FY2021▲ +48%
Tap a bar for its year
Net assets by fiscal year
FY2020$229K
FY2021$339K
FY2022$341K
FY2023$450K
FY2024$489K
FY2025$563K

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

Form 990 (PDF) Claim
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 Apr 2014.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $690K Management & general 24% · $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

4 people listed on the 990; $106K 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
Executive Dir.
$106,156Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Aimee Alling’s $122K as Executive Dir. is at the 47th percentile of top reported officer pay among 3395 $1–10M 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 · 1 named individual · Part VII

NameFY2025FY2023FY2022FY2021FY2020
Aimee Alling$122,262$118,108$116,704$106,156$110,447

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 Big Sur Charter 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Designs and implements challenging academic programs, partnering with families and communities to foster arts and environmental action.

Questions for Big Sur Charter School

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Provided by the organization

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1 program · $690K · in their own filed words · FY2020
01

Big sur charter school (BSCS) provides k-12 public education that promotes civic engagement and self-directed learning. Teachers, students and families collaborate to provide a personalized learning environment that recognizes each child's unique interests, abilities and ways of learning, while promoting active participation in the local…

$690Kprogram 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$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$1.0M
Investment incomeLn 3$3K
Money outPt IX
$914K
Ln 25
Programscol B$690K
Managementcol C$224K
Owns and owesPt X
$339K
net assets · Ln 32
Cash and savingsLn 1–2$235K
Total assetsLn 16$404K
LiabilitiesLn 26$65K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Government grantsLn 1e$1.0M
Investment incomeLn 3$3K
Gains on assetsLn 7$0
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$235K
SavingsLn 2$0
Cash and savings togetherLn 1–2$235K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$6K
Total assetsLn 16$404K
LiabilitiesLn 26$65K
Net assetsLn 32$339K
OperationsPt I, VI
EmployeesI 518
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$161K$235K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$297K$404K
LiabilitiesLn 26$68K$65K
Net assetsLn 32$229K$339K
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$148K$148K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$382K$288K$93K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$152K$121K$32K
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$56K$21K$35K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$130K$72K$58K
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$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$45K$40K$6K
All other expensesLn 24e$0
Total functional expensesLn 25$914K$690K$224K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.3M$75K$563K 990 PDF
FY2024 $1.2M$1.2M$38K$489K 990 PDF
FY2023 $1.2M$1.1M$109K$450K 990 PDF
FY2022 $1.0M$1.0M$2K$341K 990 PDF
FY2021 Viewing $1.0M$914K$111K$339K 990 PDF
FY2020 $896K$866K$31K$229K 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 $1,024,352 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $888,757$1,020,934
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,007$3,418
I-11 Other revenuePrior year $3,626$0
I-12 Total revenuePrior year $896,390$1,024,352
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $639,253$682,384
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $226,554$231,439
I-18 Total expensesPrior year $865,807$913,823
I-19 Revenue less expensesPrior year $30,583$110,529
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,024,352 across 8 lines filed
VIII-1e Government grants$1,020,934
VIII-1h Total contributions, gifts and grants$1,020,934
VIII-3 Investment incomeExcluded from tax $3,418$3,418
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$0
VIII-12 Total revenueExcluded from tax $3,418$1,024,352
Part IX · Statement of functional expenses $913,823 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 $148,294$148,294
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $288,335 · Management $93,257$381,592
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $120,820 · Management $31,678$152,498
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $21,338 · Management $35,103$56,441
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $71,742 · Management $57,758$129,500
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 amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $39,779 · Management $5,719$45,498
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $690,308 · Management $223,515 · Fundraising $0$913,823
Part X · Balance sheet $404,197 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $161,062$234,840
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $129,761$163,357
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $6,000$6,000
X-16 Total assetsStart of year $296,823$404,197
X-17 Accounts payable and accrued expensesStart of year $68,227$65,072
X-26 Total liabilitiesStart of year $68,227$65,072
X-27 Net assets without donor restrictionsStart of year $134,372$207,813
X-28 Net assets with donor restrictionsStart of year $94,224$131,312
X-32 Total net assets or fund balancesStart of year $228,596$339,125
X-33 Total liabilities and net assetsStart of year $296,823$404,197
Part XI · Reconciliation of net assets $339,125 net assets at year end
XI-1 Total revenue$1,024,352
XI-2 Total expenses$913,823
XI-3 Revenue less expenses$110,529
XI-4 Net assets at start of year$228,596
XI-10 Net assets at end of year$339,125

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

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