2025-04-14T13:23:53+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 204594308 The Cambridge School CAMB 8584843488 12855 Black Mountain Rd San Diego CA 92129 Jean Kim Head of School/ CEO 8584843488 2025-04-14 true true Shannon Maynard P01585823 5055022746 2025-04-14 2023 2025-03-06 01:10:19Z Jean Kim 12855 Black Mountain Rd San Diego CA 92129 16054848 false X http://cambridgeclassical.org X 2006 CA Operate a classical school from pre-K through 12th grade education. 8 6 123 125 17118 0 797329 800702 9990235 10955509 164127 432337 2035128 155095 12986819 12343643 1467217 1640195 0 0 7147610 7821392 12000 0 288360 1878464 2004661 10505291 11466248 2481528 877395 36160211 38289150 15049377 16087746 21110834 22201404 Provide a distinctly Christian education in the classical tradition which equips students to know, love, and practice that which is true, good, and beautiful and thus prepares them to live purposefully and intelligently in service of God and neighbor. false false 8599477 1640195 10426825 Operated a distinctly Christian education in the Classical tradition which equips students to know, love, and practice that which is true, good, and beautiful and thus prepares them to live purposefully and intelligently in service of God and neighbor. During the fiscal year, 392 students were enrolled in Junior Kindergarten through 12th grades. 452604 528684 Provided extra-curricular activities to enhance the academic education. Activities included a variety of athletic programs, fine arts programs, field trips, after-school enrichments, and summer academies, in addition to a lunch program. 9052081 true true false false false false false false true true false false false true false false false true false true false false false true false false false true true false false false true true false true false false false false false true false false false false true 19 0 true 123 true true true false false false false true true false false false false false false X 8 6 true false false false false false false true true false false true true true true true true true true false CA X Brandon Hong 8584843488 12855 Black Mountain Rd San Diego CA 92129 Barbara Garber Secretary 5.0 X X 0 0 0 Brenden Gingrich Chair 5.0 X X 0 0 0 James Lee Treasurer 5.0 X X 0 0 0 Noel Kim Vice Chair 5.0 X X 0 0 0 Jon Walters Board Member 5.0 X 0 0 0 Keith Simpson Board Member 5.0 X 0 0 0 Patricia Klotz Galli Board Member 5.0 X 0 0 0 Scott Kim Board Member 15.0 X 78100 0 0 Brandon Hong Chief Business and Operations Officer 40.0 X 162712 0 13894 Jean Kim Head of School/CEO 40.0 X 573483 0 57125 Jeffrey Yoder Chief Advancement Officer 40.0 X 187782 0 12939 Jennalee Helj Grammar School Principal 40.0 X 172700 0 15388 Melissa Gingrich Upper School Principal 40.0 X 163950 0 29223 Darin Goodwiler Humanities Department Chair 40.0 X 126950 0 3280 Rodney Glick Facilities Manager 40.0 X 101041 0 8353 1566718 0 140202 7 false true false Harley Ellis Devereaux PO Box 8294 Pasadena CA 91109 architectural 377988 Howard & Sons Inc 1802 Commercenter W Unit C/D San Bernardino CA 92408 roofing 187346 City Wide Facility Solutions of San Diego 8902 Activity Rd Suite A San Diego CA 92126 janitorial 143331 3 111730 688972 3030 800702 Tuition Revenue 611110 10426825 10426825 Extra-curricular Programs 611110 528684 528684 0 0 0 0 10955509 423219 17118 406101 132726 98506 34220 0 34220 34220 3526982 3517864 9118 0 9118 9118 153705 111730 93225 60480 60480 1173 1610 -437 -437 60832 0 0 60832 60832 12343643 10955509 17118 570314 1640195 1640195 1583996 1219677 364319 425178 174981 250197 4924351 3958815 764958 200578 105623 80362 20564 4697 312485 204224 96472 11789 469759 361714 93952 14093 17648 17648 39819 39819 198801 89706 95095 14000 62729 45433 17296 127659 65631 50991 11037 76683 43274 25478 7931 368187 235738 132449 18908 12532 2381 3995 1776 1154 622 281275 229127 52148 56039 3717 52322 Classroom Expense 411407 411407 Co-Curricular/ Athletics 193860 193860 Professional Development 98209 80534 14731 2944 51661 0 51661 0 11466248 9052081 2125807 288360 63614 141438 298594 161624 3012787 3690677 0 0 0 32232 26800 26311760 1756579 11854050 24555181 7491482 9111134 11987497 0 1419955 602296 36160211 38289150 255981 396796 8680844 9600081 1000000 1000000 2500000 2500000 2500000 2500000 112552 90869 15049377 16087746 X 19769728 20684530 1341106 1516874 21110834 22201404 36160211 38289150 X 877395 159006 54169 X true X false true false X 5655927 816995 10392610 797329 800702 18463563 0 0 5655927 816995 10392610 797329 800702 18463563 11379068 7084495 35434 136649 176668 294253 538827 1181831 68141 1129 0 69270 16523 22407 26260 2010821 60832 2136843 21851507 43378055 0.3242 0.2971 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 16523.0, COLUMN B - 22407.0, COLUMN C - 26260.0, COLUMN D - 31855.0, COLUMN E - 10459.0, COLUMN F - 107504.0; DESCRIPTION - ERC REVENUE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 1978966.0, COLUMN E - 50373.0, COLUMN F - 2029339.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1341106 27500 201558 53290 1516874 1230395 8500 151983 49772 1341106 1425230 21034 -215869 1230395 1077306 4450 343474 1425230 1037292 2300 37714 1077306 0.0 1.0 0.0 false false 18121621 18121621 6170542 1390098 4780444 378547 293486 85061 1641050 72995 1568055 24555181 Financing Lease Obligation 90869 90869 Schedule D, Part V, Line 4 Global endowment to provide for critical strategic needs of the School and to help enable the School to thrive over the long-term. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The following nondiscrimination policy is on the homepage of the school's website: "The Cambridge School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs." Europe (Including Iceland and Greenland) 0 0 Program Services 12th grade trip to Italy 56614 0 0 0 0 0 0 56614 0 56614 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Auction & Gala 265435 111730 153705 26490 7065 39983 4183 15504 0 0 265435 111730 153705 26490 7065 39983 4183 15504 93225 60480 true Tuition Assistance Program Awards 124 1475163 Early and Full Tuition Payment Discount 180 165032 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Tuition assistance is determined by a separate committee including the Head of School, a representative from the Business Office, a representative from the Admissions Office, and a third-party financial aid software tool (FAST). Tuition assistance and discounts are applied directly to the student's account. No cash changes hands. X true true X X X X false false false false false false false true false Jean Kim Head of School/CEO 462183 0 102000 0 9300 0 11128 0 45997 0 630608 0 0 0 Brandon Hong Chief Business and Operations Officer 146462 0 0 0 16250 0 4247 0 9647 0 176606 0 0 0 Melissa Gingrich Upper School Principal 147500 0 0 0 16450 0 3488 0 25735 0 193173 0 0 0 Jennalee Helj Grammar School Principal 156250 0 0 0 16450 0 4456 0 10932 0 188088 0 0 0 Jeffrey Yoder Chief Advancement Officer 168582 0 0 0 19200 0 4853 0 8086 0 200721 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Club membership dues were provided to Jean Kim, Head of School/CEO. This benefit was included in taxable wages. Schedule J, Part I, Line 7 Non-fixed payments The HOS compensation structure includes an annual discretionary bonus that can be awarded in an amount commensurate with predefined performance benchmarks up to a maximum limit of $100,000. Benchmarks vary from year to year, dependent upon the agenda for the HOS and are agreed upon between the HOS and Board, but may include leadership of administrative team, fundraising, facilities improvements, admissions/enrollment metrics, operational initiatives, and renewal/maintenance of accreditation. The HSEC reviews the performance of the HOS on an annual basis based upon these predetermined benchmarks and submits a recommendation regarding the amount of this discretionary bonus (if any) to the Board each year. Excepting members with a conflict of interest, the Board then votes on whether to approve the HSEC's recommended bonus. Substantial Contributor Substantial Contributor Purchase Real Property X 1000000 1000000 false true true 1000000 85200 Financial Aid Financial Aid Jean Kim Family member of Scott Kim, Board Member 640110 Compensation false Melissa Gingrich Family member of Brenden Gingrich, Chairman 203098 Compensation false Scott Kim Family member of Jean Kim, Head of School/ CEO 163900 Compensation false Leslie Yoder Family member of Jeffrey Yoder, Chief Advancement Officer 135960 Compensation false Rodney Glick Family member of Jeffrey Yoder, Chief Advancement Officer 112297 Compensation false Cara Francisco Family member of Barbara Garber, Secretary 85200 Compensation false Glenda Glick Family member of Jeffrey Yoder, Chief Advancement Officer 52700 Compensation false Ling Li Family member of Brandon Hong, Chief Business and Operations Officer 39021 Compensation false Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Scott Kim , Board Member and Jean Kim, Head of School/ CEO - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Head of School/CEO, Board Chair, Vice Chair, and Secretary are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer recuses himself or herself from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board has an independent committee, the HSEC (Headmaster Support and Evaluation Committee), that is charged with evaluating and supporting the Head of School/CEO throughout the year and proposing compensation increases to the independent members of the Board for approval. During renewal of the employment contract, the HSEC determined that the existing HOS salary and overall compensation package was deficient when compared to other private secondary schools. Increases in 2020, 2021, 2022 and 2023 were part of the school's long term succession planning, since integration of a market rate HOS salary into the budget is critical for recruitment and retention of a high caliber candidate. The HSEC hired an outside consultant to appropriately benchmark the HOS salary. The HOS's specific salary increases are in the middle range of those benchmark data. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Head of School/CEO determines compensation for any other officers or key employees. Industry comparability data is used to determine compensation, and the process is documented as part of the annual review process and maintained in HR files. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Credit Rewards - Total Revenue: 10459, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 10459; Other Income - Total Revenue: 50373, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 50373; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in reporting investment in DSTC Venture, LLC - 54169; DSTC Venture LLC - 12855 Black Mountain Rd San Diego CA 92129 881203180 Purchase Property DE 454080 16800017 The Cambridge School