Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $14,922,612

• 2a · Program service revenue: STUDENT ACTIVITIES

  total $233,435 · related or exempt $233,435

• 3 · Investment income

  total $4,209 · related or exempt $4,209

• 11a · Other revenue: RENTAL INCOME

  total $13,480 · related or exempt $13,480

• 11e · Other revenue, total

  $13,480

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $7,621,463 · program services $6,325,375 · management and general $1,296,088

• 8 · Pension plan contributions

  total $2,091,211 · program services $1,840,495 · management and general $250,716

• 9 · Other employee benefits

  total $65,914 · program services $42,412 · management and general $23,502

• 10 · Payroll taxes

  total $1,528,716 · program services $1,193,178 · management and general $335,538

• 11b · Fees: legal

  total $11,724 · program services $3,120 · management and general $8,604

• 11c · Fees: accounting

  total $159,123 · management and general $159,123

• 11g · Fees: other

  total $1,318,811 · program services $737,724 · management and general $581,087

• 12 · Advertising and promotion

  total $4,038 · management and general $4,038

• 13 · Office expenses

  total $1,450 · management and general $1,450

• 16 · Occupancy

  total $575,232 · program services $556,241 · management and general $18,991

• 17 · Travel

  total $192,745 · program services $190,285 · management and general $2,460

• 19 · Conferences, conventions and meetings

  total $65,583 · program services $8,069 · management and general $57,514

• 22 · Depreciation, depletion and amortization

  total $20,156 · management and general $20,156

• 23 · Insurance

  total $67,064 · program services $60,967 · management and general $6,097

• 24a · Other expenses: BOOKS AND SUPPLIES

  total $802,263 · program services $675,508 · management and general $126,755

• 24b · Other expenses: CHARTER AUTHORIZER FEES

  total $229,418 · program services $104,946 · management and general $124,472

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,114,912 · end of year $865,256

• 2 · Savings and temporary cash investments

  beginning of year $464,576 · end of year $2,657,312

• 4 · Accounts receivable

  beginning of year $3,129,365 · end of year $5,007,403

• 9 · Prepaid expenses and deferred charges

  beginning of year $134,474 · end of year $92,801

• 10a · Land, buildings and equipment: cost or other basis

  $158,506

• 10b · Land, buildings and equipment: accumulated depreciation

  $116,743

• 10c · Land, buildings and equipment, net

  beginning of year $41,289 · end of year $41,763

• 15 · Other assets

  beginning of year $450,000 · end of year $450,000

• 17 · Accounts payable and accrued expenses

  beginning of year $1,496,821 · end of year $4,969,234

• 19 · Deferred revenue

  beginning of year $268,408 · end of year $222,403

• 25 · Other liabilities

  beginning of year $261,254 · end of year $195,940

• 27 · Net assets without donor restrictions

  beginning of year $3,308,133 · end of year $3,726,958

The filer's explanations (Part III)

PART I, LINE 3

COMPENSATION METHODS USED BY UNRELATED THIRD PARTY INCLUDE WRITTEN EMPLOYMENT CONTRACTS AND APPROVAL BY THE BOARD.

EXPLANATION OF COMPENSATION FROM UNRELATED ORGANIZATION:

ORANGE UNIFIED SCHOOL DISTRICT (OUSD) IS THE SPONSORING SCHOOL DISTRICT TO SANTIAGO MIDDLE SCHOOL UNDER CALIFORNIA EDUCATION CODE SECTION 47600. BASED ON IRS GUIDELINES, OUSD IS CLASSIFIED AS AN UNRELATED ORGANIZATION. SANTIAGO MIDDLE SCHOOL UTILIZES THE SERVICES OF OUSD FOR PAYROLL PROCESSING. ALL EMPLOYEE COMPENSATION IS PAID FOR BY OUSD WITH CHARTER SCHOOL FUNDS HELD BY OUSD. THOUGH ALL INDIVIDUALS EMPLOYED BY SANTIAGO MIDDLE SCHOOL RECEIVE W-2 FORMS ISSUED UNDER THE OUSD EIN AND NOT THAT OF SANTIAGO MIDDLE SCHOOL, THE INDIVIDUALS FULLY PROVIDE THEIR COMPENSATED SERVICES TO THE CHARTER SCHOOL; EXCEPT WITH RESPECT TO SUBSTITUTE TEACHERS, WHICH ARE SHARED EMPLOYEES BETWEEN THE CHARTER SCHOOL AND OUSD. DURING THE CALENDAR YEAR, INDIVIDUALS LISTED AT 990, PART VII THAT HAD REPORTABLE COMPENSATION FROM OUSD FOR SERVICES RENDERED TO SANTIAGO MIDDLE SCHOOL ARE LISTED ON SCHEDULE J, PART II.