Civic Intelligence

Bay View Academy

990 • Fiscal year 2020 • EIN 27-2907444

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 30, 2021

222 Casa Verde WayMonterey, CA 93940

(831) 717-4630

Siviq Scores

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

Liabilities / Assets

67th percentile

0.36x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.21x

Higher debt load relative to revenue than 50% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$183,912

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-2.3%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,230,839

Up $896,349 (+38%) from 2019

Net Assets

Up

$2,076,296

Up $34,826 (+1.7%) from 2019

Liabilities

Up

$1,154,543

Up $861,523 (+294%) from 2019

Revenue

Down

$5,450,014

Down $129,515 (-2.3%) from 2019

Expenses

Down

$5,415,188

Down $91,272 (-1.7%) from 2019

Net Income

Down

$34,826

Down $38,243 (-52%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $264,530Liabilities 2012: $168,263Net Assets 2012: $96,2672012Assets 2013: $606,943Liabilities 2013: $304,347Net Assets 2013: $302,5962013Assets 2014: $578,242Liabilities 2014: $116,826Net Assets 2014: $461,4162014Assets 2015: $756,046Liabilities 2015: $143,642Net Assets 2015: $612,4042015Assets 2016: $1,408,513Liabilities 2016: $145,951Net Assets 2016: $1,262,5622016Assets 2017: $1,901,413Liabilities 2017: $166,456Net Assets 2017: $1,734,9572017Assets 2018: $2,134,909Liabilities 2018: $166,508Net Assets 2018: $1,968,4012018Assets 2019: $2,334,490Liabilities 2019: $293,020Net Assets 2019: $2,041,4702019Assets 2020: $3,230,839Liabilities 2020: $1,154,543Net Assets 2020: $2,076,2962020Assets 2021: $3,248,476Liabilities 2021: $486,108Net Assets 2021: $2,762,3682021Assets 2022: $3,278,259Liabilities 2022: $736,063Net Assets 2022: $2,542,1962022Assets 2023: $3,501,198Liabilities 2023: $1,054,103Net Assets 2023: $2,447,0952023Assets 2024: $2,846,623Liabilities 2024: $751,857Net Assets 2024: $2,094,7662024

Highlighted filing

2020

Assets$3,230,839
Liabilities$1,154,543
Net Assets$2,076,296

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $1,236,5922012Expenses 2013: $1,601,2732013Revenue 2014: $2,316,954Expenses 2014: $2,158,134Net Income 2014: $158,8202014Revenue 2015: $2,786,431Expenses 2015: $2,635,443Net Income 2015: $150,9882015Revenue 2016: $3,749,752Expenses 2016: $3,099,594Net Income 2016: $650,1582016Revenue 2017: $4,203,593Expenses 2017: $3,731,198Net Income 2017: $472,3952017Revenue 2018: $4,611,092Expenses 2018: $4,377,648Net Income 2018: $233,4442018Revenue 2019: $5,579,529Expenses 2019: $5,506,460Net Income 2019: $73,0692019Revenue 2020: $5,450,014Expenses 2020: $5,415,188Net Income 2020: $34,8262020Revenue 2021: $6,252,008Expenses 2021: $5,565,936Net Income 2021: $686,0722021Revenue 2022: $6,335,667Expenses 2022: $6,555,839Net Income 2022: -$220,1722022Revenue 2023: $8,040,081Expenses 2023: $8,135,182Net Income 2023: -$95,1012023Revenue 2024: $7,763,441Expenses 2024: $8,115,770Net Income 2024: -$352,3292024

Highlighted filing

2020

Revenue$5,450,014
Expenses$5,415,188
Net Income$34,826
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 30, 2021
Return Version
2019v5.2
Gross Receipts
$5,450,014
Mission and Program Overview

Mission

In the k-8 charter school, we build strong, collaborative relationships to fuel a diverse, inclusive community committed to lifelong learning.

Bay view academy is a k-8 california charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$796,435$1,478,428▲ $681,993
Savings and Temporary Cash Investments$1,246,008$986,017▼ $259,991
Pledges and Grants Receivable$188,991$654,854▲ $465,863
Prepaid Expenses and Deferred Charges$92,649$100,845▲ $8,196
Land, Buildings, and Equipment, Net$10,307$7,408▼ $2,899
Accounts Receivable$100$3,287▲ $3,187
Total Assets$2,334,490$3,230,839▲ $896,349
Liabilities
Unsecured Notes Loans Payable-$776,305-
Accounts Payable and Accrued Expenses$293,020$378,238▲ $85,218
Total Liabilities$293,020$1,154,543▲ $861,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,041,470$2,076,296▲ $34,826
Total Net Assets Fund Balance$2,041,470$2,076,296▲ $34,826
Total Liabilities and Net Assets / Fund Balance$2,334,490$3,230,839▲ $896,349

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,408$12,886$20,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karina BargerHead of SchoolFT$130,000$53,912$183,912

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,197,979
Program Service Revenue
$173,358
Investment Income
$4,484
Other Revenue
$74,193
All Other Contributions
$166,437
Change in Net Assets
$34,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,450,014
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,450,014
Total Revenue per Form 990
$5,450,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,029,013
Other Expenses$1,386,175
Total Fundraising Expense$8,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,354,032$496,684-$2,850,716
Fees for Services Other$612,605$21,038-$633,643
Pension Plan Contributions$442,305$26,244-$468,549
Other Employee Benefits$355,995$75,303-$431,298
Occupancy$174,832$36,087-$210,919
Current Officers, Directors, Trustees, and Key Employees$161,832$17,981-$179,813
Fees for Services Accounting$94,462$19,678-$114,140
Other Expenses$91,235$18,505-$109,740
Payroll Taxes$82,777$15,860-$98,637
Fees for Services Legal$83,851$9,240-$93,091
Office Expenses$54,467$11,242$8,081$73,790
Insurance$38,305$7,906-$46,211
Fees for Services Management$33,436$6,902-$40,338
Information Technology$28,160$5,812-$33,972
Travel$22,067$2,018-$24,085
Depreciation Depletion$2,403$496-$2,899
Advertising$1,538$318-$1,856
Interest$1,236$255-$1,491
Total Functional Expenses$4,635,538$771,569$8,081$5,415,188

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,415,188
Total Expenses per Audited Statements$5,415,188
Total Expenses per Form 990$5,415,188
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

No committees have authority to act on behalf of 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

Conflict of interest statements are completed annually. The officers, directors, and the trustees are required to disclose all potential conflict of interests. Statements are reviewed by the executive director for conflicts. The board may appoint a disinterested person or committee to investigate the transaction in question and report findings to the board. Alternatives to the proposed transaction are identified and compared to the proposed transaction. The board votes on the most beneficial option for the organization. If the board has reason to believe an interested person has failed to disclose the potential conflict, the board will investigate further, and if necessary, take appropriate disciplinary and corrective action.

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

Compensation for executive directors and top officers is reviewed annually by the board and compared to market research of schools of similar operations and size. After careful review, compensation is approved by the board and offered to the officers.

Form 990, Part VI, Section C, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bay View Academy
EIN
27-2907444
Phone
8317174630
Address
222 CASA VERDE WAY, MONTEREY, CA 93940

Signing Officer

Name
Jayme Fields
Title
Treasurer
Phone
8317174630
Signed
2021-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tone Larsen
Formed
2011
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
119
Volunteers
332

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Mei-li Huang
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Instructional materials: program service expenses 176,138. Management and general expenses 15,281. Fundraising expenses 0. Total expenses 191,419. Other fees for services : program service expenses 436,467. Management and general expenses 5,757. Fundraising expenses 0. Total expenses 442,224.

FORM 990, PART XII, LINE 2C:

The process has not changed from 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. 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 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 school 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/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05812
IRS990/InformationTechnologyGrp/ProgramServicesAmt028160
IRS990/InformationTechnologyGrp/TotalAmt033972
IRS990/InsuranceGrp/ManagementAndGeneralAmt07906
IRS990/InsuranceGrp/ProgramServicesAmt038305
IRS990/InsuranceGrp/TotalAmt046211
IRS990/InterestGrp/ManagementAndGeneralAmt0255
IRS990/InterestGrp/ProgramServicesAmt01236
IRS990/InterestGrp/TotalAmt01491
IRS990/InvestmentIncomeGrp/ExclusionAmt04484
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04484
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012886
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010307
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07408
IRS990/LandBldgEquipCostOrOtherBssAmt020294
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IN THE K-8 CHARTER SCHOOL, WE BUILD STRONG, COLLABORATIVE RELATIONSHIPS TO FUEL A DIVERSE, INCLUSIVE COMMUNITY COMMITTED TO LIFELONG LEARNING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02041470
IRS990/NetAssetsOrFundBalancesEOYAmt02076296
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02041470
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02076296
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt036087
IRS990/OccupancyGrp/ProgramServicesAmt0174832
IRS990/OccupancyGrp/TotalAmt0210919
IRS990/OfficeExpensesGrp/FundraisingAmt08081
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011242
IRS990/OfficeExpensesGrp/ProgramServicesAmt054467
IRS990/OfficeExpensesGrp/TotalAmt073790
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt075303
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0355995
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0431298
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018505
IRS990/OtherExpensesGrp/ProgramServicesAmt091235
IRS990/OtherExpensesGrp/TotalAmt0109740
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ALL OTHER LOCAL REVENU
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt074193
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt074193
IRS990/OtherRevenueTotalAmt074193
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0496684
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02354032
IRS990/OtherSalariesAndWagesGrp/TotalAmt02850716
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015860
IRS990/PayrollTaxesGrp/ProgramServicesAmt082777
IRS990/PayrollTaxesGrp/TotalAmt098637
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt026244
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0442305
IRS990/PensionPlanContributionsGrp/TotalAmt0468549
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0188991
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0654854
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt092649
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0100845
IRS990/PrincipalOfficerNm0TONE LARSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL PROGRAM R
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL LUNCH REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0154558
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0154558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05298913
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05771
IRS990/PYOtherExpensesAmt01446409
IRS990/PYOtherRevenueAmt042707
IRS990/PYProgramServiceRevenueAmt0232138
IRS990/PYRevenuesLessExpensesAmt073069
IRS990/PYSalariesCompEmpBnftPaidAmt04060051
IRS990/PYTotalExpensesAmt05506460
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05579529
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt034826
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0247551
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01246008
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0986017
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07408
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012886
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020294
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05415188
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05450014
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. 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 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 SCHOOL 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/TotalBookValueLandBuildingsAmt07408
IRS990ScheduleD/TotalExpensesPerForm990Amt05415188
IRS990ScheduleD/TotalRevenuePerForm990Amt05450014
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05450014
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05415188
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER HAS THESE POLICIES IN ITS CHARTER WITH THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PUBLIC CHARTER SCHOOL DOES NOT AWARD SCHOLARSHIPS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CLAIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
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/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0130000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt021653
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt032259
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KARINA BARGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0183912
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF 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/ExplanationTxt2CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY. THE OFFICERS, DIRECTORS, AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. STATEMENTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR FOR CONFLICTS. THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER, AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.

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