2024-10-03T10:04:51-07:00 2023-12-31 262938649 Gavigan & Company 959 E Walnut Street Suite 250 Pasadena CA 91106 990 2023-01-01 471346473 WASHINGTON CHARTER SCHOOL DEVELOPMENT INC WASH 2135424700 1201 2ND AVENUE SUITE 900 SEATTLE WA 98101 SCARLET SY CFO 2024-10-03 true true Brian A Neumann P01382154 6268447914 2023 2024-10-15 13:58:12Z JOHN SUN 600 WILSHIRE BLVD SUITE 200 LOS ANGELES CA 90017 4177474 false X N/A X 2014 DE TO SUPPORT PCSD'S MISSION TO PROVIDE LONG-TERM AFFORDABLE FACILITIES SOLUTIONS. 3 2 0 2 0 2016087 12 3997091 4063369 50230 112284 1809 6063408 4177474 2398434 2584801 0 0 0 0 3797626 3483740 6196060 6068541 -132652 -1891067 95674630 95573546 38110866 39900849 57563764 55672697 TO SUPPORT PCSD'S MISSION TO PROVIDE LONG-TERM AFFORDABLE FACILITIES SOLUTIONS TO INCREASE THE AVAILABILITY OF HIGH QUALITY CHARTER SCHOOLS FOR UNDERSERVED STUDENTS IN WASHINGTON. false false 6068541 2584801 4063369 PROVIDED LONG-TERM AFFORDABLE FACILITIES SOLUTIONS INCREASING THE AVAILABILITY OF HIGH QUALITY CHARTER SCHOOLS FOR UNDERSERVED STUDENTS. 6068541 true false false false false false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 2 0 true 0 false false false false false false false 0 false false false false false false false X 3 2 false false false false false false false true false false false true true true true false false false false false CA WA X CFO 2135424700 600 WILSHIRE BLVD STE 200 LOS ANGELES CA 90017 JOHN SUN CEO 2.00 38.00 X X 0 344010 32766 SCARLET SY Treasurer 10.00 30.00 X 0 204567 23106 BILL KIOLBASA Secretary 1.00 1.00 X X 0 0 0 PATRICK ONTIVEROS Director 1.00 0.00 X 0 0 0 548577 55872 0 false true false JAWA INVESTMENT LLC 3690 W MERCER WAY MERCER ISLAND WA 98040 LANDLORD 201762 1 12 12 INV LOSS ON NOTES REC 900001 -53548 -53548 MGMT & CONSULTING FEES 541610 280 280 RENTAL INCOME 531120 4116637 4116637 4063369 112284 112284 0 0 0 0 0 0 0 MISCELLANEOUS 1809 1809 1809 4177474 4063369 114093 2584801 2584801 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 243 243 0 0 288388 288388 0 0 0 1066389 1066389 0 2000595 2000595 127694 127694 MISCELLANEOUS 431 431 0 6068541 6068541 0 0 1547880 234767 5587422 7309466 0 508503 101901 0 0 2140912 2683529 0 28741 29316 86604574 11832051 76770620 74772523 0 0 0 0 9090552 10442044 95674630 95573546 69534 68511 45101 149630 31676251 33457789 6319980 6224919 38110866 39900849 X 57283628 55672697 280136 57563764 55672697 95674630 95573546 -1891067 X X false true X true false X X X 1 PACIFIC CHARTER SCHOOL DEVELOPMENT 200696786 7 true 2044069 0 1 2044069 0 true false false false false true false false false false false false false false false true false Part IV, Section A, Line 6: Description Of Grants Or Provided Benefits To Others WCSD PROVIDED SUPPORT TO THE FOLLOWING ORGANIZATIONS:-PACIFIC CHARTER SCHOOL DEVELOPMENT-CASCADE PUBLIC SCHOOLS-ROOTED SCHOOL VANCOUVER-IMPACT PUBLIC SCHOOLS-PINNACLES PREP CHARTER SCHOOL-PULLMAN COMMUNITY MONTESSORIALL INFORMATION HAS BEEN LISTED ON SCHEDULE I, PART II 12564308 12564308 74040266 11832051 62208215 74772523 DEFERRED LEASE ASSET 5590787 OPERATING ROU ASSET 4776257 SECURITY DEPOSITS 75000 10442044 DEFERRED LEASE 6037285 REFUNDABLE SECURITY DEPOSITS 187634 6224919 X Part X : FIN48 Footnote THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. WCSD FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION. false CASCADE PUBLIC SCHOOLS 22419 PACIFIC HIGHWAY SOUTH DES MOINES WA 98198 833285687 501(C)(3) 35038 0 EDUCATION IMPACT PUBLIC SCHOOLS 3438 S 148TH STREET TUKWILA WA 98168 814086218 501(C)(3) 223287 0 EDUCATION PACIFIC CHARTER SCHOOL DEVELO 600 WILSHIRE BLVD STE 200 LOS ANGELES CA 90017 200696786 501(C)(3) 2044069 0 EDUCATION PINNACLES PREP CHARTER SCHOOL 504 S CHELAN AVENUE WENATCHEE WA 98801 834473193 501(C)(3) 102269 0 EDUCATION PULLMAN COMMUNITY MONTESSORI 115 NW STATE STREET STE 212 PULLMAN WA 99163 844252836 501(C)(3) 19773 0 EDUCATION ROOTED SCHOOL VANCOUVER 10401 NE FOURTH PLAIN BLVD VANCOUVER WA 98662 852409389 501(C)(3) 160365 0 EDUCATION 6 0 false false false false false false false false false JOHN SUN CEO 294010 50000 10589 22177 376776 SCARLET SY Treasurer 194817 9750 8183 14923 227673 Form 990, Part VI, Section A, Line 8b THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. Form 990, Part VI, Section B, Line 12c MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS REVIEWS THE ISSUE TO DETERMINE THE APPROPRIATE RESPONSE. IF A POTENTIAL CONFLICT OF INTEREST INVOLVES AN EMPLOYEE OTHER THAN THE PRESIDENT OR CEO, THE PRESIDENT AND CEO ARE RESPONSIBLE FOR REVIEWING THE MATTER, TAKING APPROPRIATE ACTION AND REPORTING THE MATTER TO THE BOARD CHAIR WITH THE RESULTS OF ANY ACTION TAKEN. IF A CONFLICT OF INTEREST ARISES BETWEEN WASHINGTON CHARTER SCHOOL DEVELOPMENT AND AN INTERESTED PARTY, THE ORGANIZATION SHALL REFRAIN FROM ACTING UNTIL SUCH A TIME AS A PROPOSED ACTION, POLICY OR TRANSACTION HAS BEEN APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD. Form 990, Part VI, Section C, Line 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR PCSD TACOMA FACILITIES I LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 333059 8803311 WASHINGTON CHARTER SCHOOL DEVELOPMENT PCSD TACOMA FACILITIES II LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 1012922 11518981 WASHINGTON CHARTER SCHOOL DEVELOPMENT PCSD SEATTLE FACILITIES I LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 324496 10318670 WASHINGTON CHARTER SCHOOL DEVELOPMENT WCSD 6020 RAINIER AVE S LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 671391 16772050 WASHINGTON CHARTER SCHOOL DEVELOPMENT WCSD 3900 S HOLLY PARK DR LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 1182943 21821299 WASHINGTON CHARTER SCHOOL DEVELOPMENT WCSD 9601 35TH AVE SW LLC 1201 2ND AVE SUITE 900 SEATTLE WA 98101 471346473 FACILITIES WA 598883 17589161 WASHINGTON CHARTER SCHOOL DEVELOPMENT PACIFIC CHARTER SCHOOL DEVELOPMENT 600 WILSHIRE BLVD SUITE 200 LOS ANGELES CA 90017 200696786 EDUCATION CA 501(C)(3) LINE 7 N/A false TEXAS CHARTER SCHOOL DEVELOPMENT 600 WILSHIRE BLVD SUITE 200 LOS ANGELES CA 90017 371763937 EDUCATION CA 501(C)(3) LINE 12A, I PACIFIC CHARTER SCHOOL DEVELOPMENT false false true true false false false false false false false false false false true true false false false false PACIFIC CHARTER SCHOOL DEVELOPMENT b 2044069 CASH VALUE PACIFIC CHARTER SCHOOL DEVELOPMENT c 12 CASH VALUE