Civic Intelligence

Theresa Hessling Charter School Project DBA San Diego Cooperative Charters

EIN 33-0931009 • 501(c)3 • San Diego, CA

Profile

The mission is to support a progressive, developmentally based, child-centered community for active and collaborative student learning where shared values of family, diversity, relationship, creativity and academic excellence flourish.

7260 Linda Vista RoadSan Diego, CA 92111

www.sdccs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.40x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.32x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$164,723

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,642,268

Up $248,768 (+4.6%) from 2023

Liabilities

Down

$2,236,775

Down $107,829 (-4.6%) from 2023

Net Assets

Up

$3,405,493

Up $356,597 (+12%) from 2023

Revenue

Up

$7,035,381

Up $675,629 (+11%) from 2023

Expenses

Up

$6,736,064

Up $729,046 (+12%) from 2023

Net Income

Down

$299,317

Down $53,417 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $1,270,939Liabilities 2012: $398,597Net Assets 2012: $872,3422012Assets 2013: $1,287,191Liabilities 2013: $491,748Net Assets 2013: $795,4432013Assets 2014: $1,522,608Liabilities 2014: $427,235Net Assets 2014: $1,095,3732014Assets 2015: $1,606,426Liabilities 2015: $585,754Net Assets 2015: $1,020,6722015Assets 2016: $1,574,640Liabilities 2016: $435,827Net Assets 2016: $1,138,8132016Assets 2017: $1,608,938Liabilities 2017: $461,950Net Assets 2017: $1,146,9882017Assets 2018: $2,034,275Liabilities 2018: $602,674Net Assets 2018: $1,431,6012018Assets 2019: $2,776,982Liabilities 2019: $1,177,277Net Assets 2019: $1,599,7052019Assets 2020: $2,296,004Liabilities 2020: $914,711Net Assets 2020: $1,381,2932020Assets 2021: $3,380,226Liabilities 2021: $854,454Net Assets 2021: $2,525,7722021Assets 2022: $3,537,767Liabilities 2022: $841,605Net Assets 2022: $2,696,1622022Assets 2023: $5,393,500Liabilities 2023: $2,344,604Net Assets 2023: $3,048,8962023Assets 2024: $5,642,268Liabilities 2024: $2,236,775Net Assets 2024: $3,405,4932024

Highlighted filing

2024

Assets$5,642,268
Liabilities$2,236,775
Net Assets$3,405,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,949,6522012Expenses 2013: $3,164,1652013Revenue 2014: $4,538,573Expenses 2014: $4,280,846Net Income 2014: $257,7272014Revenue 2015: $5,043,546Expenses 2015: $5,118,247Net Income 2015: -$74,7012015Revenue 2016: $6,353,177Expenses 2016: $6,235,036Net Income 2016: $118,1412016Revenue 2017: $6,452,758Expenses 2017: $6,444,583Net Income 2017: $8,1752017Revenue 2018: $7,258,483Expenses 2018: $6,973,870Net Income 2018: $284,6132018Revenue 2019: $7,121,770Expenses 2019: $6,953,666Net Income 2019: $168,1042019Revenue 2020: $5,892,181Expenses 2020: $6,110,593Net Income 2020: -$218,4122020Revenue 2021: $5,836,875Expenses 2021: $4,692,396Net Income 2021: $1,144,4792021Revenue 2022: $5,019,205Expenses 2022: $4,848,815Net Income 2022: $170,3902022Revenue 2023: $6,359,752Expenses 2023: $6,007,018Net Income 2023: $352,7342023Revenue 2024: $7,035,381Expenses 2024: $6,736,064Net Income 2024: $299,3172024

Highlighted filing

2024

Revenue$7,035,381
Expenses$6,736,064
Net Income$299,317

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$7,035,381
Mission and Program Overview

Mission

The mission is to support a progressive, developmentally based, child-centered community for active and collaborative student learning where shared values of family, diversity, relationship, creativity and academic excellence flourish.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,758,405$4,632,500▼ $125,905
Accounts Receivable$612,510$663,650▲ $51,140
Land, Buildings, and Equipment, Net-$286,809-
Prepaid Expenses and Deferred Charges$22,585$27,335▲ $4,750
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$5,393,500$5,642,268▲ $248,768
Other Assets Total-$31,974-
Liabilities
Accounts Payable and Accrued Expenses$1,541,509$1,493,577▼ $47,932
Deferred Revenue$803,095$718,391▼ $84,704
Other Liabilities-$24,807-
Total Liabilities$2,344,604$2,236,775▼ $107,829
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,048,896$3,405,493▲ $356,597
Total Net Assets Fund Balance$3,048,896$3,405,493▲ $356,597
Total Liabilities and Net Assets / Fund Balance$5,393,500$5,642,268▲ $248,768

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$286,809$682,113$968,922
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah SalutaExecutive DirectorFT$138,600$26,123$164,723

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,835,100
Program Service Revenue
$0
Investment Income
$200,281
Other Revenue
$0
All Other Contributions
$130,374
Change in Net Assets
$299,317

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,035,381
Revenue Not Reported on Form 990
$57,280
Total Revenue per Audited Statements
$7,092,661
Total Revenue per Form 990
$7,035,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,229,274
Other Expenses$1,506,790
Total Fundraising Expense$14,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,399,963$540,343-$3,940,306
Fees for Services Other$424,682$377,772-$802,454
Other Employee Benefits$447,275$89,317-$536,592
Pension Plan Contributions$391,651$78,209-$469,860
Payroll Taxes$119,961$23,955-$143,916
Current Officers, Directors, Trustees, and Key Employees-$138,600-$138,600
Occupancy$86,314--$86,314
Advertising-$63,898-$63,898
All Other Expenses$45,270$425$14,873$60,568
Information Technology$53,288--$53,288
Insurance-$32,789-$32,789
Depreciation Depletion$30,151--$30,151
Other Expenses$27,695--$27,695
Travel-$18,040-$18,040
Fees for Services Legal-$11,379-$11,379
Fees for Services Accounting-$10,450-$10,450
Total Functional Expenses$5,336,014$1,385,177$14,873$6,736,064

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,736,064
Total Expenses per Audited Statements$6,736,064
Total Expenses per Form 990$6,736,064
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases Payable$24,806
Rounding$1
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, Section B, Line 11B

Tax return draft provided to executive director for review. The executive director forwards the draft to the board of directors for their approval before filing. Once approved, the school notifies the preparing firm to efile the return or finalize a paper copy of the return for the school's mailing.

Form 990, Part VI, Section B, Line 12C

In accordance with the organization's bylaws, all board members and key administrators are required to complete the state of california form 700 statement of economic interest on an annual basis.

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

Compensation is reviewed and approved by the board for all officers and directors.

Form 990, Part VI, Section C, Line 19

Detailed monthly and year-to-date financial statemnets are attached to the minutes of each monthly board meeting, cde interim financial reports and unaudited actuals are approved by the board and attached to the minutes to the board. Audit reports and form 990 are reviewed by the board and attached to the minutes of the board. All of the foregoing are available online at the school's website and can be reviewed in the school's administration office.

Filing and Contact Details

Filer

Filer Name
Theresa Hessling Charter School Project
EIN
33-0931009
Phone
8584961613
Address
7260 LINDA VISTA ROAD, SAN DIEGO, CA 92111

Signing Officer

Name
Sarah Saluta
Title
Executive Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Saluta
Formed
2000
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
137
Volunteers
300

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Aubrey W Mann
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 associates with uncertain tax positions as part of the income tax provision, when applicable.

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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0682113
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0286809
IRS990/LandBldgEquipCostOrOtherBssAmt0968922
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION IS TO SUPPORT A PROGRESSIVE, DEVELOPMENTALLY BASED, CHILD-CENTERED COMMUNITY FOR ACTIVE AND COLLABORATIVE STUDENT LEARNING WHERE SHARED VALUES OF FAMILY, DIVERSITY, RELATIONSHIP, CREATIVITY AND ACADEMIC EXCELLENCE FLOURISH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03048896
IRS990/NetAssetsOrFundBalancesEOYAmt03405493
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt057280
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03048896
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03405493
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt086314
IRS990/OccupancyGrp/TotalAmt086314
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt031974
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt089317
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0447275
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0536592
IRS990/OtherExpensesGrp/Desc0BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1STUDENT TRANSP & FIELD TRIPS
IRS990/OtherExpensesGrp/Desc2SPECIAL ED & ENCROACHMENT
IRS990/OtherExpensesGrp/Desc3COMMUNICATIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0169616
IRS990/OtherExpensesGrp/ProgramServicesAmt175819
IRS990/OtherExpensesGrp/ProgramServicesAmt264329
IRS990/OtherExpensesGrp/ProgramServicesAmt327695
IRS990/OtherExpensesGrp/TotalAmt0169616
IRS990/OtherExpensesGrp/TotalAmt175819
IRS990/OtherExpensesGrp/TotalAmt264329
IRS990/OtherExpensesGrp/TotalAmt327695
IRS990/OtherLiabilitiesGrp/EOYAmt024807
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0540343
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03399963
IRS990/OtherSalariesAndWagesGrp/TotalAmt03940306
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023955
IRS990/PayrollTaxesGrp/ProgramServicesAmt0119961
IRS990/PayrollTaxesGrp/TotalAmt0143916
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt078209
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0391651
IRS990/PensionPlanContributionsGrp/TotalAmt0469860
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027335
IRS990/PrincipalOfficerNm0SARAH SALUTA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF AN EXTENDED DAY PROGRAM EDP TO OFFER A QUALITY BEFORE AND AFTER SCHOOL CHILDCARE PROGRAM THAT IS BASED ON THE SAME COOPERATIVE PHILOSOPHY EMPLOYED BY THE CHARTER SCHOOL, WHICH PROVIDES A SAFE, SUPPORTIVE ENVIRONMENT AND ENCOURAGES PARENT PARTICIPATION. EDP IS A HIGH QUALITY, WELL-SUPERVISED PROGRAM WHICH OFFERS A BALANCE OF ACTIVITIES DESIGNED TO DEVELOP SELF-ESTEEM AND PROVIDES A CREATIVE EDUCATIONAL AND RECREATIONAL EXPERIENCE FOR CHILDREN.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06418500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-58748
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01681579
IRS990/PYRevenuesLessExpensesAmt0352734
IRS990/PYSalariesCompEmpBnftPaidAmt04325439
IRS990/PYTotalExpensesAmt06007018
IRS990/PYTotalRevenueAmt06359752
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0299317
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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/BookValueAmt0286809
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0682113
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0968922
IRS990ScheduleD/ExpensesSubtotalAmt06736064
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt057280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024806
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/RevenueNotReportedAmt057280
IRS990ScheduleD/RevenueSubtotalAmt07035381
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATES WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0286809
IRS990ScheduleD/TotalExpensesPerForm990Amt06736064
IRS990ScheduleD/TotalLiabilityAmt024807
IRS990ScheduleD/TotalRevenuePerForm990Amt07035381
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07092661
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06736064
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/ExplanationTxt0THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE CHARTER PETITION WHICH IS PUBLISHED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT OFFER SCHOLARSHIPS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF SAN DIEGO, CALIFORNIA AS PART OF ITS OPERATION OF 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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt023980
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt02143
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SARAH SALUTA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164723
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN DRAFT PROVIDED TO EXECUTIVE DIRECTOR FOR REVIEW. THE EXECUTIVE DIRECTOR FORWARDS THE DRAFT TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL BEFORE FILING. ONCE APPROVED, THE SCHOOL NOTIFIES THE PREPARING FIRM TO EFILE THE RETURN OR FINALIZE A PAPER COPY OF THE RETURN FOR THE SCHOOL'S MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS, ALL BOARD MEMBERS AND KEY ADMINISTRATORS ARE REQUIRED TO COMPLETE THE STATE OF CALIFORNIA FORM 700 STATEMENT OF ECONOMIC INTEREST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD FOR ALL OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DETAILED MONTHLY AND YEAR-TO-DATE FINANCIAL STATEMNETS ARE ATTACHED TO THE MINUTES OF EACH MONTHLY BOARD MEETING, CDE INTERIM FINANCIAL REPORTS AND UNAUDITED ACTUALS ARE APPROVED BY THE BOARD AND ATTACHED TO THE MINUTES TO THE BOARD. AUDIT REPORTS AND FORM 990 ARE REVIEWED BY THE BOARD AND ATTACHED TO THE MINUTES OF THE BOARD. ALL OF THE FOREGOING ARE AVAILABLE ONLINE AT THE SCHOOL'S WEBSITE AND CAN BE REVIEWED IN THE SCHOOL'S ADMINISTRATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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