Harbor Day School FY2021 filing

Tax-deductible

Corona Dl Mar, CA501(c)(3)Since 1968EducationEIN 95-2285957Revenue $36.5M in FY2021

On file with the IRSharborday.org3443 Pacific View Dr, 92625-1111 · Corona Dl Mar, CATax-exempt since May 1965School — 170(b)(1)(A)(ii)

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501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$1.7M paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
5 of 5
filings with a surplus
Average surplus $10.4M a year · 46% 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
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $9.9M
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$16.6M
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$36.5M
+176% vs prior year
Spent
$10.9M
To programs
69%
Net assets
$33.2M
By yearFY2020–FY2024
Revenue
$36.5M
FY2021▲ +176%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.2M
FY2021$36.5M
FY2022$23.2M
FY2023$24.9M
FY2024$16.4M
FY2024$23.5M
Expenses
$10.9M
FY2021▲ +1.0%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.8M
FY2021$10.9M
FY2022$11.5M
FY2023$13.6M
FY2024$15.4M
FY2024$17.9M
Net assets
$33.2M
FY2021▲ +331%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.7M
FY2021$33.2M
FY2022$45.0M
FY2023$56.3M
FY2024$57.3M
FY2024$63.0M

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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1965.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $7.6M Management & general 26% · $2.9M Fundraising 4% · $484K

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

33 people listed on the 990; $1.7M 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
$328,810Pt VII · Sec A
Director of Development
$188,875Pt VII · Sec A
Diretor of Finance
$185,000Pt VII · Sec A
Facilities and Athletics Director
$160,000Pt VII · Sec A
Director Upper School
$150,000Pt VII · Sec A
Dir Technology
$138,000Pt VII · Sec A
Dir Lower School
$135,000Pt VII · Sec A
Math Dept Chair
$124,075Pt VII · Sec A

Angela Evans’s $519K as Head of School is at the 90th 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Angela Evans$518,658$404,500$374,536$355,010$328,810$317,125
David Royal$245,000$236,000$218,400$207,000——
Olivia Baumgartner$232,000$224,000$217,000$196,000$188,875$181,600
Michael Coleman$196,000$200,350$186,300$166,000$160,000$150,000
Susan Johnson$190,000$178,500$165,600$156,000$150,000$142,000
Mark Dubeau————$185,000$168,000
Melissa Mullane$170,500$165,000$153,000$145,000$135,000$128,000
James Gapp$168,900$163,200$151,590$143,000$138,000$130,000

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 Harbor Day 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

Educates students from kindergarten through eighth grade.

Provided by the organization

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1 program · $7.6M · in their own filed words · FY2020
01

Operation of classrooms for the education of students, kindergarten through eighth grade. Enrollment approximately 410.

$7.6Mprogram 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 12 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$36.5M
Ln 12
Gifts and grantsLn 1h$27.3M
Fees for servicesLn 2g$10.3M
Investment incomeLn 3−$13K
Money outPt IX
$10.9M
Ln 25
Programscol B$7.6M
Managementcol C$2.9M
Fundraisingcol D$484K
Owns and owesPt X
$33.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.3M
Total assetsLn 16$49.8M
LiabilitiesLn 26$16.6M
PeoplePt VI, VII
33
listed · VII A
PaidVII A10
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27.3M
Noncash giftsLn 1g$27.2M
Fees for servicesLn 2g$10.3M
Investment incomeLn 3−$13K
Gains on assetsLn 7−$1.2M
Total revenueLn 12$36.5M
Assets in detailPt X, end of year
CashLn 1$4.2M
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$5.3M
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$2.0M
Other assetsLn 15$37.0M
Total assetsLn 16$49.8M
LiabilitiesLn 26$16.6M
Net assetsLn 32$33.2M
OperationsPt I, VI
EmployeesI 5102
VolunteersI 6200
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$5.0M$5.3M
InvestmentsLn 11–13$3.0M$1.2M
Land, buildings, equipmentLn 10c$3.2M$2.0M
Total assetsLn 16$16.4M$49.8M
LiabilitiesLn 26$8.7M$16.6M
Net assetsLn 32$7.7M$33.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$482K$482K
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$1.0M$122K$620K$271K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$5.0M$4.2M$738K$50K
Pension plan contributionsLn 8$468K$336K$106K$26K
Other employee benefitsLn 9$646K$465K$147K$35K
Payroll taxesLn 10$478K$344K$108K$26K
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$615K$609K$6K
Advertising and promotionLn 12$101K$85K$16K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$81K$73K$4K$4K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$1K$1K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$264K$238K$13K$13K
InsuranceLn 23$58K$57K$695
Other expenses (24a–d)Ln 24$1.6M$1.4M$210K$23K
All other expensesLn 24e$167K$154K$14K
Total functional expensesLn 25$10.9M$7.6M$2.9M$484K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $16.4M$15.4M$1.0M$57.3M 990 PDF
FY2023 $24.9M$13.6M$11.3M$56.3M 990 PDF
FY2022 $23.2M$11.5M$11.8M$45.0M 990 PDF
FY2021 Viewing $36.5M$10.9M$25.5M$33.2M 990 PDF
FY2020 $13.2M$10.8M$2.4M$7.7M 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 $36,451,763 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,735,885$27,347,682
I-9 Program service revenuePrior year $9,872,213$10,283,058
I-10 Investment incomePrior year −$1,453,465−$1,192,428
I-11 Other revenuePrior year $52,841$13,451
I-12 Total revenuePrior year $13,207,474$36,451,763
I-13 Grants and similar amounts paidPrior year $365,914$481,500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,197,124$7,575,451
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,257,124$2,871,036
I-18 Total expensesPrior year $10,820,162$10,927,987
I-19 Revenue less expensesPrior year $2,387,312$25,523,776
Part VI · Governance 23 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsNo
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 $36,451,763 across 11 lines filed
VIII-1d Related organizations$27,160,066
VIII-1f All other contributions, gifts and grants$187,616
VIII-1g Noncash contributions (included above)$27,160,066
VIII-1h Total contributions, gifts and grants$27,347,682
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,283,058$10,283,058
VIII-3 Investment incomeExcluded from tax −$12,569−$12,569
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,179,859−$1,179,859
VIII-8 Net income from fundraising eventsExcluded from tax $13,451$13,451
VIII-12 Total revenueRelated to mission $9,103,199 · Excluded from tax $882$36,451,763
Part IX · Statement of functional expenses $10,927,987 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $481,500$481,500
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 $122,000 · Management $619,607 · Fundraising $271,078$1,012,685
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $4,183,329 · Management $737,594 · Fundraising $50,254$4,971,177
IX-8 Pension plan contributionsPrograms $336,107 · Management $105,731 · Fundraising $25,985$467,823
IX-9 Other employee benefitsPrograms $464,515 · Management $146,655 · Fundraising $34,887$646,057
IX-10 Payroll taxesPrograms $343,707 · Management $108,349 · Fundraising $25,653$477,709
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 servicesManagement $608,617 · Fundraising $6,000$614,617
IX-12 Advertising and promotionManagement $84,502 · Fundraising $16,022$100,524
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $73,118 · Management $4,062 · Fundraising $4,062$81,242
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $1,087$1,087
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $237,714 · Management $13,206 · Fundraising $13,206$264,126
IX-23 InsuranceManagement $57,307 · Fundraising $695$58,002
IX-24 Other expenses (24a–d)Programs $1,351,416 · Management $210,110 · Fundraising $22,607$1,584,133
IX-24e All other expensesManagement $153,611 · Fundraising $13,694$167,305
IX-25 Total functional expensesPrograms $7,593,406 · Management $2,850,438 · Fundraising $484,143$10,927,987
Part X · Balance sheet $49,822,750 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $873,254$4,192,233
X-2 Savings and temporary cash investmentsStart of year $4,148,339$1,074,179
X-3 Pledges and grants receivableStart of year $497,323$260,269
X-4 Accounts receivableStart of year $36,641$4,043,542
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $54,526$114,446
X-10c Land, buildings and equipment, netStart of year $3,219,183$1,956,965
X-11 Publicly traded securitiesStart of year $2,998,245$1,200,919
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $4,603,343$36,980,197
X-16 Total assetsStart of year $16,430,854$49,822,750
X-17 Accounts payable and accrued expensesStart of year $1,299,142$6,032,205
X-19 Deferred revenueStart of year $6,384,639$10,500,100
X-26 Total liabilitiesStart of year $8,715,554$16,583,674
X-27 Net assets without donor restrictionsStart of year $2,708,701$17,689,750
X-28 Net assets with donor restrictionsStart of year $5,006,599$15,549,326
X-32 Total net assets or fund balancesStart of year $7,715,300$33,239,076
X-33 Total liabilities and net assetsStart of year $16,430,854$49,822,750
Part XI · Reconciliation of net assets $33,239,076 net assets at year end
XI-1 Total revenue$36,451,763
XI-2 Total expenses$10,927,987
XI-3 Revenue less expenses$25,523,776
XI-4 Net assets at start of year$7,715,300
XI-10 Net assets at end of year$33,239,076

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

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