Creative Arts Charter School FY2023 filing

Tax-deductible

San Francisco, CA501(c)(3)Since 1994EducationEIN 94-3205197Revenue $6.3M in FY2023

On file with the IRScreativeartscharter.org1601 Turk St, 94115-4527 · San Francisco, CATax-exempt since Jan 1995School — 170(b)(1)(A)(ii)

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The mission of Creative Arts Charter School is to provide kindergarten to 8th grade students of san francisco with an innovative, high-quality education that focuses on an Arts-integrated, hands-on curriculum, with the overall goal of giving our students a lifetime appreciation of learning and the development of their unique talents and abilities.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$694K 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

FY2023 · 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 5
filings with a surplus
Average surplus $137K a year · 2% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$694K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $89K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$912K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.3M
+8% vs prior year
Spent
$6.2M
To programs
89%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$6.3M
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.8M
FY2021$5.3M
FY2022$5.8M
FY2023$6.3M
FY2024$6.8M
FY2024$6.5M
Expenses
$6.2M
FY2023▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.0M
FY2021$5.2M
FY2022$5.5M
FY2023$6.2M
FY2024$6.5M
FY2024$6.7M
Net assets
$2.1M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.6M
FY2022$2.0M
FY2023$2.1M
FY2024$2.3M
FY2024$2.2M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1995.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $5.5M Management & general 10% · $635K Fundraising 0% · $20K

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

10 people listed on the 990; $694K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$193,430Pt VII · Sec A
$147,554Pt VII · Sec A
$126,097Pt VII · Sec A
$114,935Pt VII · Sec A
$112,121Pt VII · Sec A
Parent Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Fernando Aguilar’s $232K as Ececutive Director is at the 89th 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Fernando Aguilar$232,451$211,180$193,430$167,230$162,944$148,413
Ann Ledo-Lane$132,277$157,773$147,554$113,871$107,607$102,681
Jill Lounibos$147,687$136,497————
Jenny Kip———$142,795——
Ja'melia Pugh—$123,204$126,097———
Ronald Buchanan JR$125,096$117,712————
Regina Famiano$124,794$119,108————
Damian Canny$121,801$118,213—$107,484$103,228—

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 Creative Arts 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

Offers innovative education for San Francisco kindergarten through 8th-grade students.

Provided by the organization

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1 program · $5.5M · in their own filed words · FY2022
01

Public elementary charter school.

$5.5Mprogram 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
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$6.3M
Ln 12
Gifts and grantsLn 1h$6.3M
Investment incomeLn 3$37K
Money outPt IX
$6.2M
Ln 25
Programscol B$5.5M
Managementcol C$635K
Fundraisingcol D$20K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$987K
Total assetsLn 16$3.0M
LiabilitiesLn 26$912K
PeoplePt VI, VII
10
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.3M
Government grantsLn 1e$4.8M
Investment incomeLn 3$37K
Total revenueLn 12$6.3M
Assets in detailPt X, end of year
CashLn 1$987K
Cash and savings togetherLn 1–2$987K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$140K
Total assetsLn 16$3.0M
LiabilitiesLn 26$912K
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 557
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.7M$987K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$2.4M$3.0M
LiabilitiesLn 26$389K$912K
Net assetsLn 32$2.0M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$193K$193K
Other salaries and wagesLn 7$3.5M$3.4M$128K
Other employee benefitsLn 9$978K$946K$32K
InsuranceLn 23$75K$75K
Other expenses (24a–d)Ln 24$1.3M$964K$355K$20K
All other expensesLn 24e$75K$30K$45K
Total functional expensesLn 25$6.2M$5.5M$635K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $6.8M$6.5M$245K$2.3M 990 PDF
FY2023 Viewing $6.3M$6.2M$99K$2.1M 990 PDF
FY2022 $5.8M$5.5M$388K$2.0M 990 PDF
FY2021 $5.3M$5.2M$164K$1.6M 990 PDF
FY2020 $4.8M$5.0M−$213K$1.4M 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 FY2023 990 (6 parts)
Part I · Summary $6,298,297 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,848,220$6,261,662
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$36,635
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $5,848,220$6,298,297
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,191,371$4,710,852
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,268,547$1,488,721
I-18 Total expensesPrior year $5,459,918$6,199,573
I-19 Revenue less expensesPrior year $388,302$98,724
Part VI · Governance 4 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,298,297 across 5 lines filed
VIII-1e Government grants$4,834,557
VIII-1f All other contributions, gifts and grants$1,427,105
VIII-1h Total contributions, gifts and grants$6,261,662
VIII-3 Investment incomeExcluded from tax $36,635$36,635
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $36,635$6,298,297
Part IX · Statement of functional expenses $6,199,573 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $193,430$193,430
IX-7 Other salaries and wagesPrograms $3,411,985 · Management $127,511$3,539,496
IX-9 Other employee benefitsPrograms $946,074 · Management $31,852$977,926
IX-23 InsuranceManagement $74,923$74,923
IX-24 Other expenses (24a–d)Programs $963,664 · Management $355,473 · Fundraising $19,603$1,338,740
IX-24e All other expensesPrograms $30,293 · Management $44,765$75,058
IX-25 Total functional expensesPrograms $5,545,446 · Management $634,524 · Fundraising $19,603$6,199,573
Part X · Balance sheet $3,011,747 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,709,201$987,379
X-4 Accounts receivableStart of year $630,467$773,546
X-9 Prepaid expenses and deferred chargesStart of year $50,298$107,432
X-10c Land, buildings and equipment, netStart of year $0$0
X-12 Other securities$1,003,691
X-15 Other assetsStart of year $0$139,699
X-16 Total assetsStart of year $2,389,966$3,011,747
X-17 Accounts payable and accrued expensesStart of year $323,168$327,977
X-18 Grants payable$21,476
X-19 Deferred revenueStart of year $65,564$420,670
X-26 Total liabilitiesStart of year $388,732$911,789
X-27 Net assets without donor restrictionsStart of year $2,001,234$2,099,958
X-32 Total net assets or fund balancesStart of year $2,001,234$2,099,958
X-33 Total liabilities and net assetsStart of year $2,389,966$3,011,747
Part XI · Reconciliation of net assets $2,099,958 net assets at year end
XI-1 Total revenue$6,298,297
XI-2 Total expenses$6,199,573
XI-3 Revenue less expenses$98,724
XI-4 Net assets at start of year$2,001,234
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,099,958

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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