San Roque School Charitable Tr, Sperling Stephanie G Ttee in Santa Barbara, California (CA)

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San Roque School Charitable Tr, Sperling Stephanie G Ttee
Employer Identification Number (EIN)716194026
Name of OrganizationSan Roque School Charitable Tr
Secondary NameSperling Stephanie G Ttee
In Care of NamePrice Postel & Parma Llp
Address2300 Garden St, Santa Barbara, CA 93105-3624
SubsectionEducational Organization
Ruling Date04/2003
DeductibilityContributions are deductible
FoundationSchool
OrganizationTrust
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$50,000,000 to greater
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$75,216,586
Amount of Income$1,907,848
Form 990 Revenue Amount$1,852,776
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: $1,907,848
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 $1,907,848
Other organizations performing similar types of work: 

 $435,676

Assets in 2013: $75,216,586
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 $75,216,586
Other organizations performing similar types of work: 

 $146,639

Expenses in 2012: $5,419,832
This organization: 

 $5,419,832
Other organizations performing similar types of work: 

 $452,289

Income to expenses ratio in 2012: 0.4
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 0.4
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 66.3%
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 66.3%
Other organizations performing similar types of work: 

 81.8%

Number of employees in 2012: 59
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 59
Other organizations performing similar types of work: 

 24

Employees paid over $100,000 in 2012: 3.4%
San Roque School Charitable Tr, Sperling Stephanie G Ttee: 

 3.4%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 3.5%
This organization: 

 3.5%
Other organizations performing similar types of work: 

 2.5%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$1,035,542
Contributions, Gifts, Grants and Other Similar Amounts$36,741
Program Service Revenue$1,239,082
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$10
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-255,591
Gross rents (Real / Personal)$117,396 / $0
Less: rental expenses (Real / Personal)$372,987 / $0
Rental income or (loss) (Real / Personal)$-255,591 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$15,300
Gross income from fundraising events$35,485
Less: direct expenses$20,185
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$5,419,832
Compensation of current officers, directors, trustees, and key employees$276,513
Other salaries and wages$2,129,680
Payroll taxes$192,313
Professional fundraising services$0
Other$2,821,326
Balance Sheet (for 2012)
Total assets$75,806,062
Total liabilities$14,607,718
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$14,607,718
Total net assets or fund balances$61,198,344
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20062007
Total revenue$21,014,930$21,297,770
Contributions, gifts, grants, and similar amounts received$19,963,579$18,702,772
Contributions to donor advised funds$0$0
Direct public support$19,963,579$18,702,772
Indirect public support$0$0
Government contributions (grants)$0$0
Program service revenue including government fees and contracts$1,031,346$1,176,695
Membership dues and assessments$0$0
Interest on savings and temporary cash investments$0$0
Dividends and interest from securities$20,005$37,413
Net rental income or (loss)$0$0
Gross rents$0$0
Less: rental expenses$0$0
Other investment income$0$0
Gain or (loss) from sales of assets other than inventory$0$1,330,094
Gross amount from sales of assets other than inventory$0$2,684,419
Less: cost or other basis and sales expenses$0$1,354,325
Net income or (loss) from special events and activities$0$38,946
Gross revenue$0$78,304
Less: direct expenses other than fundraising expenses$0$39,358
Gross profit or (loss) from sales of inventory$0$0
Gross sales of inventory, less returns and allowances$0$0
Less: cost of goods sold$0$0
Other revenue$0$11,850
Total expenses$5,873,047$5,779,152
Program services$4,190,081$3,829,019
Management and general$1,513,272$1,811,702
Fundraising$169,694$138,431
Payments to affiliates$0$0
Net assets or fund balances at end of year$28,243,490$57,724,686
Excess or (deficit) for the year$15,141,883$15,518,618
Net assets or fund balances at beginning of year$13,084,316$28,243,490
Other changes in net assets or fund balances$17,291$13,962,578
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,779,152$3,829,019$1,811,702$138,431
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$267,684$214,147$53,537$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,497,363$1,557,540$842,989$96,834
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$254,873$163,277$82,911$8,685
Payroll taxes$208,050$151,107$49,435$7,508
Professional fundraising fees$0$0$0$0
Accounting fees$44,726$0$44,726$0
Legal fees$54,884$0$54,884$0
Supplies$156,502$133,287$23,215$0
Telephone$0$0$0$0
Postage and shipping$6,155$655$5,500$0
Occupancy$384,836$307,869$57,725$19,242
Equipment rental and maintenance$139,983$119,624$20,359$0
Printing and publications$6,857$2,581$4,276$0
Travel$2,936$671$2,265$0
Conferences, conventions, and meetings$0$0$0$0
Interest$286,078$0$286,078$0
Depreciation, depletion, etc.$616,219$492,976$117,081$6,162
Other expenses not covered above$852,006$685,285$166,721$0
Balance Sheets
20062007
Total assets$32,599,808$65,214,723
Cash - non-interest-bearing$184,526$312
Savings and temporary cash investments$207,760$2,307,372
Accounts receivable less allowance for doubtful accounts$101,889$264,456
Pledges receivable less allowance for doubtful accounts$16,084$16,084
Grants receivable$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$80,929$52,704
Investments - publicly-traded securities$19,848,707$50,821,554
Investments - other securities$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0
Investments - other$0$0
Land, buildings, and equipment less accumulated depreciation$12,004,227$11,682,772
Other assets, including program-related investments$155,686$69,469
Total liabilities$4,356,318$7,490,037
Accounts payable and accrued expenses$208,823$166,313
Grants payable$0$0
Deferred revenue$147,204$175,724
Loans from officers, directors, trustees, and key employees$0$0
Tax-exempt bond liabilities$0$0
Mortgages and other notes payable$4,000,000$7,148,000
Other liabilities$291$0
Total liabilities and net assets/fund balances$32,599,808$65,214,723
Total net assets or fund balances$28,243,490$57,724,686
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20062007
Total revenue$0$0
Total revenue, gains, and other support per audited financial statements$0$0
Other expenses$0$0
Net unrealized gains on investments$0$0
Donated services and use of facilities$0$0
Recoveries of prior year grants$0$0
Other$0$0
Other revenue$0$0
Investment expenses$0$0
Other$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20062007
Total expenses$0$0
Total expenses and losses per audited financial statements$0$0
Other revenue$0$0
Donated services and use of facilities$0$0
Prior year adjustments$0$0
Losses$0$0
Other$0$0
Other expenses$0$0
Investment expenses$0$0
Other$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$267,684$5,184$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings1
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200668
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,406,453$1,188,545
Program service revenue
Program service revenue 1000000$000$0$87,405
Program service revenue 2000000$000$0$1,089,290
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$37,413$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$1,330,094$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$38,946$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$11,850
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$76,636$0$0
$97,609$0$0
$100,670$0$0
$73,140$0$0
$67,782$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
20052006
Total$0$0
Gifts, grants, and contributions received$0$0
Membership fees received$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0
Net income from unrelated business activities not included above$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0
Other income$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Number of organizations performing similar types of work
Alaska4
Alabama56
Arkansas44
Arizona99
California367
Colorado100
Connecticut34
District of Columbia29
Delaware13
Florida275
Georgia189
Hawaii11
Iowa26
Idaho29
Illinois142
Indiana81
Kansas24
Kentucky54
Louisiana48
Massachusetts62
Maryland70
Maine23
Michigan48
Minnesota81
Missouri109
Mississippi50
Montana19
North Carolina120
North Dakota5
Nebraska22
New Hampshire14
New Jersey117
New Mexico36
Nevada23
New York164
Ohio107
Oklahoma45
Oregon72
Pennsylvania128
Rhode Island8
South Carolina57
South Dakota7
Tennessee68
Texas323
Utah28
Virginia113
Vermont14
Washington105
Wisconsin76
West Virginia16
Wyoming5
International38
Total3,798

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