Civic Intelligence

Darnall Charter School

990 • Fiscal year 2021 • EIN 32-0109272

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

6020 Hughes StreetSan Diego, CA 92115

(619) 266-3230

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.22x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.10x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

27th percentile

1.3%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

57th percentile

$134,538

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

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

Asset Growth

70th percentile

20%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

34th percentile

2.1%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Up

$3,337,188

Up $562,026 (+20%) from 2020

Net Assets

Up

$2,589,246

Up $101,061 (+4.1%) from 2020

Liabilities

Up

$747,942

Up $460,965 (+161%) from 2020

Revenue

Up

$7,765,634

Up $158,787 (+2.1%) from 2020

Expenses

Down

$7,664,573

Down $498,006 (-6.1%) from 2020

Net Income

Up

$101,061

Up $656,793 (+118%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,995,819Liabilities 2012: $97,276Net Assets 2012: $1,898,5432012Assets 2013: $1,810,476Liabilities 2013: $143,770Net Assets 2013: $1,666,7062013Assets 2014: $1,966,218Liabilities 2014: $185,352Net Assets 2014: $1,780,8662014Assets 2015: $2,232,116Liabilities 2015: $175,431Net Assets 2015: $2,056,6852015Assets 2016: $3,035,484Liabilities 2016: $227,403Net Assets 2016: $2,808,0812016Assets 2017: $3,299,274Liabilities 2017: $131,187Net Assets 2017: $3,168,0872017Assets 2018: $3,639,294Liabilities 2018: $340,335Net Assets 2018: $3,298,9592018Assets 2019: $3,442,829Liabilities 2019: $226,470Net Assets 2019: $3,216,3592019Assets 2020: $2,775,162Liabilities 2020: $286,977Net Assets 2020: $2,488,1852020Assets 2021: $3,337,188Liabilities 2021: $747,942Net Assets 2021: $2,589,2462021Assets 2022: $3,590,887Liabilities 2022: $1,450,334Net Assets 2022: $2,140,5532022Assets 2023: $5,716,038Liabilities 2023: $3,484,378Net Assets 2023: $2,231,6602023Assets 2024: $5,071,227Liabilities 2024: $3,664,480Net Assets 2024: $1,406,7472024

Highlighted filing

2021

Assets$3,337,188
Liabilities$747,942
Net Assets$2,589,246

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $4,516,1642012Expenses 2013: $4,886,3202013Revenue 2014: $5,248,477Expenses 2014: $5,134,317Net Income 2014: $114,1602014Revenue 2015: $5,839,747Expenses 2015: $5,563,928Net Income 2015: $275,8192015Revenue 2016: $6,878,662Expenses 2016: $6,127,266Net Income 2016: $751,3962016Revenue 2017: $6,550,952Expenses 2017: $6,190,946Net Income 2017: $360,0062017Revenue 2018: $7,026,643Expenses 2018: $6,895,771Net Income 2018: $130,8722018Revenue 2019: $7,473,895Expenses 2019: $7,556,495Net Income 2019: -$82,6002019Revenue 2020: $7,606,847Expenses 2020: $8,162,579Net Income 2020: -$555,7322020Revenue 2021: $7,765,634Expenses 2021: $7,664,573Net Income 2021: $101,0612021Revenue 2022: $7,775,727Expenses 2022: $8,224,420Net Income 2022: -$448,6932022Revenue 2023: $9,060,883Expenses 2023: $8,969,776Net Income 2023: $91,1072023Revenue 2024: $7,950,888Expenses 2024: $8,818,273Net Income 2024: -$867,3852024

Highlighted filing

2021

Revenue$7,765,634
Expenses$7,664,573
Net Income$101,061
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$7,765,634
Mission and Program Overview

Mission

We are committed to academic excellence by vigorously engaging students in a rigorous, student-centered learning environment that will foster the development of global citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,003,750$1,606,691▲ $602,941
Cash and Non-Interest-Bearing Accounts$1,320,646$1,333,740▲ $13,094
Land, Buildings, and Equipment, Net$332,943$346,463▲ $13,520
Prepaid Expenses and Deferred Charges$117,823$50,294▼ $67,529
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,775,162$3,337,188▲ $562,026
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$286,977$747,942▲ $460,965
Total Liabilities$286,977$747,942▲ $460,965
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,404,444$2,589,246▲ $184,802
Net Assets With Donor Restrictions$83,741--
Total Net Assets Fund Balance$2,488,185$2,589,246▲ $101,061
Total Liabilities and Net Assets / Fund Balance$2,775,162$3,337,188▲ $562,026

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$276,197$8,160$284,357
Equipment$59,170$117,253$176,423
Leasehold Improvements$11,096$10,163$21,259
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Consuelo ManriquezTrusteeFT$134,538$134,538
Consuelo ManriquezAssoc. Director of CommunicationFT$134,538$134,538
Tim SimmonsTrusteeFT$122,568$122,568
Tim SimmonsAssoc. Director of FinanceFT$122,568$122,568
Angie FisherTrusteeFT$114,246$114,246
Angie FisherAssoc. Director of ProgramsFT$114,246$114,246
Joanie RiegelTrusteeFT$92,551$92,551
Kristin MacdonaldTrusteeFT$73,209$73,209

Board Members and Trustees

NameTitle
Rita PearsonChairman
Stacey ZeitlinChairman
Inez GonzalezTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Sound Therapies INC-3327 FERNSIDE BLVD, Alameda, CA 94501$117,777
Revenue and Support

Revenue Composition

Contributions and Grants
$7,748,297
Program Service Revenue
$0
Investment Income
$17,337
Other Revenue
$0
All Other Contributions
$2,073
Change in Net Assets
$101,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,765,634
Total Revenue per Audited Statements
$7,765,634
Total Revenue per Form 990
$7,765,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,933,692
Other Expenses$1,730,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,581,494$67,437-$3,648,931
Other Employee Benefits$924,371$77,690-$1,002,061
Fees for Services Other$405,786$400,514-$806,300
Pension Plan Contributions$602,546$50,641-$653,187
Current Officers, Directors, Trustees, and Key Employees$280,006$257,106-$537,112
Payroll Taxes$85,237$7,164-$92,401
Fees for Services Legal-$72,596-$72,596
Insurance-$51,616-$51,616
Other Expenses$60,762$43,146-$43,146
All Other Expenses$40,736--$40,736
Depreciation Depletion$24,800--$24,800
Fees for Services Accounting-$7,400-$7,400
Advertising-$3,313-$3,313
Travel$1,350--$1,350
Total Functional Expenses$6,625,950$1,038,623$0$7,664,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,664,573
Total Expenses per Audited Statements$7,664,573
Total Expenses per Form 990$7,664,573
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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, Line 11B: Form 990 Review Process

The tax return is reviewed by the organization's director and business manager. Subsequently the tax return is distributed to the members of the board for review and approval prior to finalization and submission of the tax return electronically by the cpa firm.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Officers and directors are required to disclose potential conflicts of interest annually. The organization regularly and consistently monitors and enforces compliance as recorded in minutes of board meetings. All board members are required to complete form 700 and recuse themselves from any vote in which they would be an interested party.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The organization uses a standard pay schedule for all employees which was created based on comparable data from local school districts and is board approved.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The organization uses a standard pay schedule for all employees which was created based on comparable data from local school districts and is board approved.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The organization provides the public with access to its public records in accordance with legal requirements and may deny disclosure of records based on the purpose for which the record is requested. Governing documents and policies are made available on the organization's website. Documentation such as tax forms and financial statements are available to the public upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization provides the public with access to its public records in accordance with legal requirements and may deny disclosure of records based on the purpose for which the record is requested. Governing documents and policies are made available on the organization's website. Documentation such as tax forms and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Darnall Charter School
EIN
32-0109272
Address
6020 HUGHES STREET, SAN DIEGO, CA 92115

Signing Officer

Name
Consuelo Manriquez
Title
Director
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
109
Volunteers
121

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Kevin Sproul
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The school follows provisions of uncertain tax positions as addressed in asc 958. The school recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions for the year ended june 30, 2021.

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IRS990/GrantsToOrganizationsInd0false
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IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt051616
IRS990/InsuranceGrp/TotalAmt051616
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt017337
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017337
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0135576
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0332943
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0346463
IRS990/LandBldgEquipCostOrOtherBssAmt0482039
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WE ARE COMMITTED TO ACADEMIC EXCELLENCE BY VIGOROUSLY ENGAGING STUDENTS IN A RIGOROUS, STUDENT-CENTERED LEARNING ENVIRONMENT THAT WILL FOSTER THE DEVELOPMENT OF GLOBAL CITIZENS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02488185
IRS990/NetAssetsOrFundBalancesEOYAmt02589246
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02404444
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02589246
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt077690
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0924371
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01002061
IRS990/OtherExpensesGrp/Desc0BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1OPERATIONS & HOUSEKEEPING
IRS990/OtherExpensesGrp/Desc2COMMUNICATION
IRS990/OtherExpensesGrp/Desc3DUES, MEMBERSHIP, & SUBSCRIPT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt043146
IRS990/OtherExpensesGrp/ProgramServicesAmt0427185
IRS990/OtherExpensesGrp/ProgramServicesAmt1191677
IRS990/OtherExpensesGrp/ProgramServicesAmt260762
IRS990/OtherExpensesGrp/TotalAmt0427185
IRS990/OtherExpensesGrp/TotalAmt1191677
IRS990/OtherExpensesGrp/TotalAmt260762
IRS990/OtherExpensesGrp/TotalAmt343146
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067437
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03581494
IRS990/OtherSalariesAndWagesGrp/TotalAmt03648931
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07164
IRS990/PayrollTaxesGrp/ProgramServicesAmt085237
IRS990/PayrollTaxesGrp/TotalAmt092401
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt050641
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0602546
IRS990/PensionPlanContributionsGrp/TotalAmt0653187
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0117823
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt050294
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07567646
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt039201
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01736092
IRS990/PYRevenuesLessExpensesAmt0-555732
IRS990/PYSalariesCompEmpBnftPaidAmt06426487
IRS990/PYTotalExpensesAmt08162579
IRS990/PYTotalRevenueAmt07606847
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0101061
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt059170
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117253
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0176423
IRS990ScheduleD/ExpensesSubtotalAmt07664573
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011096
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010163
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021259
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0276197
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08160
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0284357
IRS990ScheduleD/RevenueSubtotalAmt07765634
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0346463
IRS990ScheduleD/TotalExpensesPerForm990Amt07664573
IRS990ScheduleD/TotalRevenuePerForm990Amt07765634
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07765634
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07664573
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RACIALLY NONDISCRIMINATORY POLICY - THE CHARTER SCHOOL MAINTAINS ALL WRITTEN POLICIES IN A BINDER IN THE SCHOOL OFFICE AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1TRACIALLY NONDISCRIMINATORY POLICY - THE CHARTER SCHOOL MAINTAINS ALL WRITTEN POLICIES IN A BINDER IN THE SCHOOL OFFICE AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION, THE US DEPARTMENT OF EDUCATION, AND THE COUNTY OF SAN DIEGO THROUGH FEDERAL, STATE, AND LOCAL FUNDING FOR OPERATION AS A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE ORGANIZATION'S DIRECTOR AND BUSINESS MANAGER. SUBSEQUENTLY THE TAX RETURN IS DISTRIBUTED TO THE MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FINALIZATION AND SUBMISSION OF THE TAX RETURN ELECTRONICALLY BY THE CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ANNUALLY. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE AS RECORDED IN MINUTES OF BOARD MEETINGS. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE FORM 700 AND RECUSE THEMSELVES FROM ANY VOTE IN WHICH THEY WOULD BE AN INTERESTED PARTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION USES A STANDARD PAY SCHEDULE FOR ALL EMPLOYEES WHICH WAS CREATED BASED ON COMPARABLE DATA FROM LOCAL SCHOOL DISTRICTS AND IS BOARD APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION USES A STANDARD PAY SCHEDULE FOR ALL EMPLOYEES WHICH WAS CREATED BASED ON COMPARABLE DATA FROM LOCAL SCHOOL DISTRICTS AND IS BOARD APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES THE PUBLIC WITH ACCESS TO ITS PUBLIC RECORDS IN ACCORDANCE WITH LEGAL REQUIREMENTS AND MAY DENY DISCLOSURE OF RECORDS BASED ON THE PURPOSE FOR WHICH THE RECORD IS REQUESTED. GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. DOCUMENTATION SUCH AS TAX FORMS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PROVIDES THE PUBLIC WITH ACCESS TO ITS PUBLIC RECORDS IN ACCORDANCE WITH LEGAL REQUIREMENTS AND MAY DENY DISCLOSURE OF RECORDS BASED ON THE PURPOSE FOR WHICH THE RECORD IS REQUESTED. GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. DOCUMENTATION SUCH AS TAX FORMS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

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