Saint Joseph Academy in San Marcos, California (CA)

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Saint Joseph Academy
Employer Identification Number (EIN)330643364
Name of OrganizationSaint Joseph Academy
In Care of NameBarbara De La Torre
Address500 Las Flores Dr, San Marcos, CA 92078-6218
ActivitiesSpecial school for the blind, handicapped, etc, Hospital, Publishing activities
SubsectionReligious Organization, Educational Organization
Ruling Date03/1946
DeductibilityContributions are deductible
FoundationSchool
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 - Not required to file (religious organization)
Asset Amount$6,652,746
Amount of Income$1,174,495
Form 990 Revenue Amount$1,024,379
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Elementary, Secondary Education, K - 12


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Amount of income in 2013: $1,174,495 (it was $1,802,460 in 2012)
Saint Joseph Academy: 

 $1,174,495
Other organizations performing similar types of work: 

 $784,710

Assets in 2013: $6,652,746 (it was $7,404,197 in 2012)
This organization: 

 $6,652,746
Other organizations performing similar types of work: 

 $641,691

Expenses in 2013: $961,586
This organization: 

 $961,586
Other organizations performing similar types of work: 

 $893,721

Income to expenses ratio in 2013: 1.2
Saint Joseph Academy: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 29
Saint Joseph Academy: 

 29
Other organizations performing similar types of work: 

 37

Grants share in income in 2013: 4.0%
Saint Joseph Academy: 

 4.0%
Other organizations performing similar types of work: 

 3.2%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?YesYes
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2010201120122013
The number reported in Box 3 of Form 1096065
The number of Forms W-2G001
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return343329
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$21,000$16,000
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
2010201120122013
Total revenue$1,654,536$1,522,452$1,495,486$1,024,379
Contributions, Gifts, Grants and Other Similar Amounts$294,568$81,671$47,251$40,521
Program Service Revenue$1,229,065$1,223,876$1,255,045$884,695
611600$1,223,876$1,255,045$884,695
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7,393$1,261$1,069$366
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0$0
Net income/loss from fundraising events$88,857$100,323$90,334$47,740
Gross income from fundraising events$286,399$381,767$397,308$197,856
Less: direct expenses$197,542$281,444$306,974$150,116
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$34,653$115,321$101,787$51,057
611600$115,321$101,787$27,284
611600$0$0$23,773
All other revenue$0$0$0
Statement of Functional Expenses
2010201120122013
Total functional expenses$1,531,091$1,583,090$1,834,405$961,586
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$637,361$658,282$778,796$471,222
Pension plan accruals and contributions$0$0$0
Other employee benefits$3,199$6,551$4,114
Payroll taxes$54,853$52,638$69,644$41,457
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$0$0$0
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$0$0$0
Office expenses$3,451$5,832$9,268
Information technology$0$0$0
Royalties$0$0$0
Occupancy$61,897$70,602$39,938
Travel$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$288,514$283,391$138,573
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$244,549$247,884$80,584
Insurance$75,046$71,532$27,467
Other expenses$69,977$109,444$44,553
Other expenses$39,905$52,866$30,627
Other expenses$13,579$44,784$22,464
Other expenses$13,012$22,339$13,115
Other expenses$59,041$70,740$38,204
Balance Sheet
2010201120122013
Total assets$7,196,840$7,045,934$7,404,197$6,652,746
Cash - non-interest-bearing$156,443$127,814$114,731
Savings and temporary cash investments$1,281,498$1,139,230$1,110,152
Pledges and grants receivable, net$6,500$0$0
Accounts receivable, net$45,227$774,831$113,658
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Land, buildings, and equipment: cost or other basis$5,548,982$5,315,564$5,234,980
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$8,000
Other assets$7,284$46,758$71,225
Total liabilities$4,658,918$4,568,650$5,265,832$4,451,588
Accounts payable and accrued expenses$2,678$949$16,189
Grants payable$0$0$0
Deferred revenue$0$796,591$19,070
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$4,565,972$4,468,292$4,416,329
Total net assets or fund balances$2,537,922$2,477,284$2,138,365$2,201,158
Unrestricted net assets$2,477,284$2,138,365$2,201,158
Temporarily restricted net assets$0$0$0
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Uplift Education1825 Market Center Blvd Ste 500, Dallas, TX 75207-3349TX1996-10$72,740,503
2Saint Johns School1454 Ave Ashford, San Juaninternational1963-09$10,905,510
3The Bay School Of San Francisco35 Keyes Ave, San Francisco, CA 94129-1736CA1997-12$15,048,738
4Santa Rosa Christian School2240 Professional Dr, Santa Rosa, CA 95403-3005CA1971-10$2,004,362
5Sports Medicine Institute International260 Sheridan Ave Ste B40, Palo Alto, CA 94306-2046CA1997-09$1,348,737
6School Of The Plains IncPO BOX 5005 PMB 52, Rcho Santa Fe, CA 92067-5005CA1997-04$1,278,282
7Youth Opportunities Unlimited Inc5100 S Broadway, Los Angeles, CA 90037-3837CA1996-04$1,227,154
8St Augustine Academy Inc130 S Wells Rd, Ventura, CA 93004-1376CA1995-12$1,213,136
9Saint Joseph Academy500 Las Flores Dr, San Marcos, CA 92078-6218CA1946-03$1,174,495
10Trinity Christain Schools Sunland Tijunga10614 Oro Vista Ave, Sunland, CA 91040CA1996-11$495,309
11Santa Lucia School1460 Plum Orchard Ln, Templeton, CA 93465-3610CA1997-09$366,772
12Wood Colony Brethren School2524 Finney Rd, Modesto, CA 95358-9765CA1998-10$317,296
13Shiatsu Massage School Of CaliforniaPo Box 8810, Los Angeles, CA 90008CA1997-07$312,933
14Zohar Dance Company, Aka Zohar4000 Middlefield Rd Ste L4, Palo Alto, CA 94303-4762CA1997-03$271,941
15Ventura County Christian High School96 Macmillan Ave, Ventura, CA 93001-3325CA1995-04$236,140
16Young School Inc957 Brown St, Saint Helena, CA 94574-1307CA1995-02$203,767
17San Diego Korean-American School7976 Engineer Rd 101, San Diego, CA 92111-1935CA1997-12$80,404
18Sierra Madre College Preparatory SchoolPO BOX 1194, Sierra Madre, CA 91025-4194CA1996-05$58,200
19Santa Clara Valley School Inc2545 Warburton Ave, Santa Clara, CA 95051-2407CA1996-05$47,682
20Vphs Basketball Boosters17853 Santiago Blvd 107-224, Villa Park, CA 92861CA1995-11$45,249
Number of organizations performing similar types of work
Alaska4
Alabama10
Arkansas10
Arizona31
California87
Colorado17
Connecticut9
District of Columbia7
Delaware5
Florida36
Georgia19
Hawaii10
Iowa5
Idaho13
Illinois37
Indiana15
Kansas10
Kentucky13
Louisiana8
Massachusetts16
Maryland11
Maine4
Michigan19
Minnesota20
Missouri15
Mississippi4
Montana3
North Carolina22
North Dakota1
Nebraska5
New Hampshire3
New Jersey26
New Mexico6
Nevada3
New York30
Ohio19
Oklahoma8
Oregon19
Pennsylvania22
Rhode Island2
South Carolina13
South Dakota8
Tennessee12
Texas57
Utah4
Virginia18
Vermont5
Washington35
Wisconsin15
West Virginia2
International12
Total785
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateSaint Francis Hospital Inc6600 S Yale Ave, Tulsa, OK 74136-3347OK1946-03$3,970,090,877
SubordinateFranciscan Alliance Inc1515 W Dragoon Trl, Mishawaka, IN 46544-4710IN1946-03$2,596,912,525
SubordinatePeacehealth, Ketchikan Medical Center1115 Se 164th Ave Dept 332, Vancouver, WA 98683-8003WA1965-01$2,090,551,281
SubordinateOsf Healthcare System800 Ne Glen Oak Ave, Peoria, IL 61603-3200IL1946-03$1,896,415,307
SubordinateSt Elizabeth Medical Center Inc1 Medical Village Dr, Edgewood, KY 41017-3403KY1946-03$1,877,972,561
SubordinateProvidence Health System-Southern CaliforniaPO BOX 389672, Seattle, WA 98138-9672WA1946-03$1,724,724,506
SubordinateChristus Health919 Hidden Rdg, Irving, TX 75038-3813TX1946-03$1,654,479,614
SubordinateCatholic Health Initiatives198 Inverness Dr W, Englewood, CO 80112-5202CO1946-03$1,639,118,386
SubordinateCatholic Health Initiatives Colorado, St Anthony North Hospital3025 S Parker Road Suite 510, Aurora, CO 80014-2911CO1946-03$1,621,612,108
SubordinateSt Vincent Hospital & Health Care2001 W 86th St, Indianapolis, IN 46260-1991IN1946-03$1,327,567,131
SubordinateCatholic Healthcare West Southern CaliforniaPO BOX 1507, San Gabriel, CA 91778-1507CA1946-03$1,248,417,601
SubordinateProvidence Medical Research Center101 W 8th Ave, Spokane, WA 99204-2307WA1946-03$1,231,839,049
SubordinateFranciscan Health System1717 S J St, Tacoma, WA 98405-4933WA1946-03$1,205,494,228
SubordinateMount Carmel Health System6150 E Broad St, Columbus, OH 43213-1574OH1946-03$1,198,797,166
SubordinateSsm St Clare Health Center10101 Woodfield Lane, St Louis, MO 63132-2937MO1946-03$1,179,575,580
SubordinateUniversity Of Dayton, Phi Sigma Rho337 Stonemill Road, Dayton, OH 45409OH1976-07$1,170,175,935
SubordinateMercy Hospitals East Communities, Mercy Hospital St Louis645 Maryville Centre Dr Ste 100, Saint Louis, MO 63141-5846MO1946-03$1,107,258,738
SubordinatePresence Hospitals Prv9223 W Saint Francis Rd, Frankfort, IL 60423-8330IL1946-03$1,104,334,849
SubordinateMercy Hospital Springfield645 Maryville Centre Dr Ste 100, Saint Louis, MO 63141-5846MO1946-03$965,658,386
SubordinateSt Francis Hospital United States Catholic Conference100 Port Washington Blvd, Roslyn, NY 11576-1347NY1946-03$949,972,252
Number of affiliated organizations
Alaska87
Alabama75
Arkansas52
Arizona235
California1,063
Colorado200
Connecticut195
District of Columbia121
Delaware35
Florida465
Georgia158
Hawaii41
Iowa402
Idaho30
Illinois817
Indiana365
Kansas230
Kentucky119
Louisiana416
Massachusetts600
Maryland399
Maine72
Michigan426
Minnesota309
Missouri520
Mississippi60
Montana57
North Carolina98
North Dakota148
Nebraska299
New Hampshire97
New Jersey457
New Mexico121
Nevada55
New York1,371
Ohio598
Oklahoma90
Oregon141
Pennsylvania860
Rhode Island94
South Carolina43
South Dakota112
Tennessee80
Texas852
Utah18
Virginia137
Vermont62
Washington195
Wisconsin621
West Virginia92
Wyoming19
International36
Total14,245

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