Civic Intelligence

Shasta Secondary Home School Inc

990 • Fiscal year 2021 • EIN 20-0263574

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 27, 2022

307 Park Marina CircleRedding, CA 96001

(530) 245-2600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.22x

Higher debt load relative to assets than 61% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

69th percentile

0.39x

Higher debt load relative to revenue than 69% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

47th percentile

11%

Higher net margin than 47% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$160,388

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

40th percentile

5.7%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

5.9%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,986,576

Up $320,182 (+5.7%) from 2020

Net Assets

Up

$4,694,294

Up $394,385 (+9.2%) from 2020

Liabilities

Down

$1,292,282

Down $74,203 (-5.4%) from 2020

Revenue

Up

$3,324,676

Up $186,378 (+5.9%) from 2020

Expenses

Down

$2,960,230

Down $29,934 (-1.0%) from 2020

Net Income

Up

$364,446

Up $216,312 (+146%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $2,705,403Liabilities 2013: $307,694Net Assets 2013: $2,397,7092013Assets 2014: $2,993,497Liabilities 2014: $399,451Net Assets 2014: $2,594,0462014Assets 2015: $3,351,009Liabilities 2015: $436,185Net Assets 2015: $2,914,8242015Assets 2016: $6,324,606Liabilities 2016: $2,988,919Net Assets 2016: $3,335,6872016Assets 2017: $6,325,246Liabilities 2017: $2,805,772Net Assets 2017: $3,519,4742017Assets 2018: $5,745,324Liabilities 2018: $1,975,312Net Assets 2018: $3,770,0122018Assets 2019: $5,892,664Liabilities 2019: $1,740,889Net Assets 2019: $4,151,7752019Assets 2020: $5,666,394Liabilities 2020: $1,366,485Net Assets 2020: $4,299,9092020Assets 2021: $5,986,576Liabilities 2021: $1,292,282Net Assets 2021: $4,694,2942021Assets 2022: $5,386,358Liabilities 2022: $910,289Net Assets 2022: $4,476,0692022Assets 2023: $5,811,820Liabilities 2023: $725,660Net Assets 2023: $5,086,1602023Assets 2024: $6,133,571Liabilities 2024: $601,015Net Assets 2024: $5,532,5562024Assets 2025: $6,876,057Liabilities 2025: $586,991Net Assets 2025: $6,289,0662025

Highlighted filing

2021

Assets$5,986,576
Liabilities$1,292,282
Net Assets$4,694,294

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $1,678,7492013Revenue 2014: $2,080,752Expenses 2014: $1,884,415Net Income 2014: $196,3372014Revenue 2015: $2,187,617Expenses 2015: $1,866,839Net Income 2015: $320,7782015Revenue 2016: $2,502,379Expenses 2016: $2,081,516Net Income 2016: $420,8632016Revenue 2017: $2,625,163Expenses 2017: $2,441,376Net Income 2017: $183,7872017Revenue 2018: $2,566,060Expenses 2018: $2,318,348Net Income 2018: $247,7122018Revenue 2019: $2,945,829Expenses 2019: $2,564,066Net Income 2019: $381,7632019Revenue 2020: $3,138,298Expenses 2020: $2,990,164Net Income 2020: $148,1342020Revenue 2021: $3,324,676Expenses 2021: $2,960,230Net Income 2021: $364,4462021Revenue 2022: $3,132,282Expenses 2022: $3,299,621Net Income 2022: -$167,3392022Revenue 2023: $4,205,477Expenses 2023: $3,595,386Net Income 2023: $610,0912023Revenue 2024: $4,242,979Expenses 2024: $3,796,583Net Income 2024: $446,3962024Revenue 2025: $4,686,448Expenses 2025: $3,929,938Net Income 2025: $756,5102025

Highlighted filing

2021

Revenue$3,324,676
Expenses$2,960,230
Net Income$364,446
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 27, 2022
Return Version
2020v4.2
Gross Receipts
$3,324,676
Mission and Program Overview

Mission

Shasta secondary home school, inc. Is a nonprofit public benefit corporation, which receives its principal funding from the california department of education and the shasta union high school district in lieu of local property taxes to operate a nonclassroom-based instruction program for students in grades nine through twelve, primarily in redding, california. Shasta union high school district is the sponsoring local educational agency of the school.

Operate a public charter school for nonclassroom-based instruction

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,259,804$3,203,430▼ $56,374
Savings and Temporary Cash Investments$1,208,714$1,341,492▲ $132,778
Accounts Receivable-$813,281-
Cash and Non-Interest-Bearing Accounts$616,416$591,179▼ $25,237
Pledges and Grants Receivable$554,595--
Prepaid Expenses and Deferred Charges$26,865$37,194▲ $10,329
Total Assets$5,666,394$5,986,576▲ $320,182
Liabilities
Unsecured Notes Loans Payable$1,021,445$946,269▼ $75,176
Accounts Payable and Accrued Expenses$345,040$346,013▲ $973
Total Liabilities$1,366,485$1,292,282▼ $74,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,299,909$4,694,294▲ $394,385
Total Net Assets Fund Balance$4,299,909$4,694,294▲ $394,385
Total Liabilities and Net Assets / Fund Balance$5,666,394$5,986,576▲ $320,182

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,953,430$301,544$2,254,974
Land$1,250,000-$1,250,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin ClaassenDirector/secretaryFT$138,842$21,546$160,388
Matthew WahlmanCBO/treasurerFT$130,622$19,295$149,917
Angie DuesStaff Rep./member Thru 6/21FT$70,086$10,926$81,012

Board Members and Trustees

NameTitle
Dustin WarrenChair
Dean WhiteVice Chair Thru 6/21
Cheryl YacoubMember
Desiree ComerMember Thru 6/21
Leslie MacraeMember Thru 6/21
Revenue and Support

Revenue Composition

Contributions and Grants
$3,289,630
Program Service Revenue
$0
Investment Income
$23,902
Other Revenue
$11,144
All Other Contributions
$5,436
Change in Net Assets
$364,446

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,324,676
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$29,939
Total Revenue per Audited Statements
$3,354,615
Total Revenue per Form 990
$3,324,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,369,781
Other Expenses$590,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,422,521$180,994-$1,603,515
Current Officers, Directors, Trustees, and Key Employees$314,802$94,031-$408,833
Pension Plan Contributions$240,402$31,590-$271,992
Fees for Services Other$70,476$20,317-$90,793
Depreciation Depletion-$56,374-$56,374
Payroll Taxes$43,266$6,705-$49,971
Interest-$45,049-$45,049
Occupancy$20,566$19,318-$39,884
Other Employee Benefits$30,768$4,702-$35,470
Other Expenses$32,714$194,037-$32,714
Insurance-$26,053-$26,053
Office Expenses$7,246$3,106-$10,352
Information Technology$7,635--$7,635
Conferences and Meetings$990$4,932-$5,922
Advertising-$2,180-$2,180
Total Functional Expenses$2,270,842$689,388$0$2,960,230

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,960,230
Total Expenses per Audited Statements$2,960,230
Total Expenses per Form 990$2,960,230
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act upon the governing body.

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. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be afforded the opportunity to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters.

Form 990, Part VI, Section B, Line 15A

The director's pay is determined based on data provided by external charter management organizations and through comparison studies of other charter schools. The board must vote to approve the director's compensation as a direct action. The officers and key employees' pay is determine based on data provided by external charter management organizations and through comparison studies of other charter schools. The board must vote to approve the officers and key employees' compensation as a direct action.

Form 990, Part VI, Section C, Line 19

Upon request the governing board secretary will make the organization's governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Shasta Secondary Home School Inc
EIN
20-0263574
Phone
5302452600
Address
307 PARK MARINA CIRCLE, REDDING, CA 96001

Signing Officer

Name
Matthew Wahlman
Title
CBO/treasurer
Phone
5302452600
Signed
2022-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Wahlman
Formed
2005
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
30
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The academy is a nonprofit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. 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. The academy is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The academy files an exempt academy return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.

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IRS990/MissionDesc0SHASTA SECONDARY HOME SCHOOL, INC. IS A NONPROFIT PUBLIC BENEFIT CORPORATION, WHICH RECEIVES ITS PRINCIPAL FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE SHASTA UNION HIGH SCHOOL DISTRICT IN LIEU OF LOCAL PROPERTY TAXES TO OPERATE A NONCLASSROOM-BASED INSTRUCTION PROGRAM FOR STUDENTS IN GRADES NINE THROUGH TWELVE, PRIMARILY IN REDDING, CALIFORNIA. SHASTA UNION HIGH SCHOOL DISTRICT IS THE SPONSORING LOCAL EDUCATIONAL AGENCY OF THE SCHOOL.
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IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09565
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11579
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09565
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11579
IRS990/OtherRevenueTotalAmt011144
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0180994
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01422521
IRS990/OtherSalariesAndWagesGrp/TotalAmt01603515
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06705
IRS990/PayrollTaxesGrp/ProgramServicesAmt043266
IRS990/PayrollTaxesGrp/TotalAmt049971
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt031590
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0240402
IRS990/PensionPlanContributionsGrp/TotalAmt0271992
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0554595
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026865
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037194
IRS990/PrincipalOfficerNm0MATTHEW WAHLMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03125561
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03930
IRS990/PYOtherExpensesAmt0770493
IRS990/PYOtherRevenueAmt08807
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0148134
IRS990/PYSalariesCompEmpBnftPaidAmt02219671
IRS990/PYTotalExpensesAmt02990164
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03138298
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0364446
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt011144
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01208714
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01341492
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01953430
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0301544
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02254974
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02960230
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01250000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01250000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt029939
IRS990ScheduleD/RevenueNotReportedAmt029939
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03324676
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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. THE ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY FILES AN EXEMPT ACADEMY RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03203430
IRS990ScheduleD/TotalExpensesPerForm990Amt02960230
IRS990ScheduleD/TotalRevenuePerForm990Amt03324676
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03354615
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02960230
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING MISSION STATEMENT PUBLISHED ON ITS LOTTERY APPLICATIONS, ENROLLMENT FORM, AND STUDENT & PARENT HANDBOOK AVAILABLE ON THE SCHOOL WEBSITE: "UNDERSTAND AND RESPECT DIFFERENCES - APPRECIATE INDIVIDUALS OF DIVERSE BACKGROUNDS AND ABILITIES - INCREASE COMMUNITY AND CULTURAL AWARENESS - CULTIVATE A GLOBAL PERSPECTIVE."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINES 4B AND 4D ABOVE ARE NOT APPLICABLE. THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS, NOR SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2SHASTA SECONDARY HOME SCHOOL,INC. IS A NONPROFIT PUBLIC BENEFIT CORPORATION,WHICH RECEIVES ITS PRINCIPAL FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE SHASTA UNION HIGH SCHOOL DISTRICT IN LIEU OF LOCAL PROPERTY TAXES TO OPERATE A NONCLASSROOM-BASED INSTRUCTION PROGRAM FOR STUDENTS IN GRADES NINE THROUGH TWELVE, PRIMARILY IN REDDING, CALIFORNIA. SHASTA UNION HIGH SCHOOL DISTRICT IS THE SPONSORING LOCAL EDUCATIONAL AGENCY OF THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138842
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt021546
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BENJAMIN CLAASSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR/SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160388
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT UPON THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINE BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST THE GOVERNING BOARD SECRETARY WILL MAKE THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05666394
IRS990/TotalAssetsEOYAmt05986576
IRS990/TotalAssetsGrp/BOYAmt05666394
IRS990/TotalAssetsGrp/EOYAmt05986576
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt03289630
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0689388
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02270842
IRS990/TotalFunctionalExpensesGrp/TotalAmt02960230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01366485
IRS990/TotalLiabilitiesEOYAmt01292282
IRS990/TotalLiabilitiesGrp/BOYAmt01366485
IRS990/TotalLiabilitiesGrp/EOYAmt01292282
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04299909
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04694294
IRS990/TotalOtherCompensationAmt051767
IRS990/TotalProgramServiceExpensesAmt02270842
IRS990/TotalReportableCompFromOrgAmt0339550
IRS990/TotalRevenueGrp/ExclusionAmt023902
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011144
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03324676
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05666394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05986576
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01021445
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0946269
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0307 PARK MARINA CIRCLE
IRS990/USAddress/CityNm0REDDING

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