Civic Intelligence

The Academies Charter Management Organization

990 • Fiscal year 2019 • EIN 37-1638700

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 10, 2020

6832 Ave 280Visalia, CA 93277

(559) 622-3236

Siviq Scores

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

Liabilities / Assets

71st percentile

0.40x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.16x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

44th percentile

1.2%

Higher net margin than 44% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$151,458

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

55th percentile

4.6%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,279,357

Up $99,299 (+4.6%) from 2018

Net Assets

Up

$1,378,682

Up $64,765 (+4.9%) from 2018

Liabilities

Up

$900,675

Up $34,534 (+4.0%) from 2018

Revenue

Up

$5,612,693

Up $468,488 (+9.1%) from 2018

Expenses

Up

$5,547,928

Up $696,306 (+14%) from 2018

Net Income

Down

$64,765

Down $227,818 (-78%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2013: $564,255Liabilities 2013: $373,510Net Assets 2013: $190,7452013Assets 2014: $810,261Liabilities 2014: $465,118Net Assets 2014: $345,1432014Assets 2015: $772,939Liabilities 2015: $213,439Net Assets 2015: $559,5002015Assets 2016: $921,709Liabilities 2016: $148,576Net Assets 2016: $773,1332016Assets 2017: $1,255,083Liabilities 2017: $233,749Net Assets 2017: $1,021,3342017Assets 2018: $2,180,058Liabilities 2018: $866,141Net Assets 2018: $1,313,9172018Assets 2019: $2,279,357Liabilities 2019: $900,675Net Assets 2019: $1,378,6822019Assets 2020: $3,342,481Liabilities 2020: $1,985,274Net Assets 2020: $1,357,2072020Assets 2021: $3,887,389Liabilities 2021: $1,559,818Net Assets 2021: $2,327,5712021Assets 2022: $4,576,549Liabilities 2022: $1,944,650Net Assets 2022: $2,631,8992022Assets 2023: $16,530,760Liabilities 2023: $13,254,037Net Assets 2023: $3,276,7232023Assets 2024: $17,651,920Liabilities 2024: $13,855,012Net Assets 2024: $3,796,9082024

Highlighted filing

2019

Assets$2,279,357
Liabilities$900,675
Net Assets$1,378,682

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2013: $1,122,691Expenses 2013: $907,450Net Income 2013: $215,2412013Revenue 2014: $1,662,031Expenses 2014: $1,507,633Net Income 2014: $154,3982014Revenue 2015: $2,187,878Expenses 2015: $1,973,521Net Income 2015: $214,3572015Revenue 2016: $2,969,368Expenses 2016: $2,755,735Net Income 2016: $213,6332016Revenue 2017: $3,411,267Expenses 2017: $3,163,066Net Income 2017: $248,2012017Revenue 2018: $5,144,205Expenses 2018: $4,851,622Net Income 2018: $292,5832018Revenue 2019: $5,612,693Expenses 2019: $5,547,928Net Income 2019: $64,7652019Revenue 2020: $5,880,141Expenses 2020: $5,901,616Net Income 2020: -$21,4752020Revenue 2021: $7,578,059Expenses 2021: $6,607,695Net Income 2021: $970,3642021Revenue 2022: $7,935,535Expenses 2022: $7,631,207Net Income 2022: $304,3282022Revenue 2023: $9,255,687Expenses 2023: $8,610,863Net Income 2023: $644,8242023Revenue 2024: $11,478,604Expenses 2024: $10,958,419Net Income 2024: $520,1852024

Highlighted filing

2019

Revenue$5,612,693
Expenses$5,547,928
Net Income$64,765
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 10, 2020
Return Version
2018v3.1
Gross Receipts
$5,612,693
Mission and Program Overview

Mission

To provide a rich, meaningful education where students are continually challenged and their natural curiosity, creativity, and talents can thrive.

To provide a rich, meaniful education where students are continually challenged and can thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,204,633$1,323,373▲ $118,740
Accounts Receivable$846,004$836,948▼ $9,056
Land, Buildings, and Equipment, Net$129,096$119,036▼ $10,060
Prepaid Expenses and Deferred Charges$325--
Total Assets$2,180,058$2,279,357▲ $99,299
Liabilities
Accounts Payable and Accrued Expenses$595,787$559,967▼ $35,820
Unsecured Notes Loans Payable$200,000$200,001▲ $1
Other Liabilities$70,354$140,707▲ $70,353
Total Liabilities$866,141$900,675▲ $34,534
Net Assets / Fund Balance
Unrestricted Net Assets$1,261,918$1,378,682▲ $116,764
Temporarily Rstr Net Assets$51,999$0▼ $51,999
Total Net Assets Fund Balance$1,313,917$1,378,682▲ $64,765
Total Liabilities and Net Assets / Fund Balance$2,180,058$2,279,357▲ $99,299

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$119,036$31,855$150,891
Equipment$0$17,393$17,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruth a DuttonSuperintendentFT$131,540$19,918$151,458

Board Members and Trustees

NameTitle
Harold Rollin EsqChair
Erin AndersenVice Chair
Alex TeitjenMember
Craig WheatonMember
Dennis JohnsonSecretary
Lynne HareTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,357,356
Program Service Revenue
$78,145
Investment Income
$2,051
Other Revenue
$175,141
All Other Contributions
$152,322
Change in Net Assets
$64,765

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,612,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,612,693
Total Revenue per Form 990
$5,612,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,986,823
Other Expenses$1,561,105
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,579,907$419,565-$2,999,472
Other Employee Benefits$365,343$60,385-$425,728
Occupancy$412,324$6-$412,330
Pension Plan Contributions$298,008$8,562-$306,570
Fees for Services Other$229,598$48,361-$277,959
Fees for Services Accounting-$169,237-$169,237
Current Officers, Directors, Trustees, and Key Employees$152,269$4,709-$156,978
Payroll Taxes$85,735$12,340-$98,075
All Other Expenses$39,150$32,245-$71,395
Office Expenses$31,021$28,201-$59,222
Fees for Services Legal-$51,977-$51,977
Fees for Services Management-$44,652-$44,652
Other Expenses$120,629$19,713-$19,713
Insurance$43$17,860-$17,903
Information Technology$12,482$4,226-$16,708
Travel-$11,411-$11,411
Depreciation Depletion$10,059--$10,059
Advertising$2,477$245-$2,722
Total Functional Expenses$4,549,437$998,491$0$5,547,928

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,547,928
Total Expenses per Audited Statements$5,547,928
Total Expenses per Form 990$5,547,928
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$140,707
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 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 A, Line 8B

There are no committees that act on the 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

Monitoring is performed regularly by the officers to identify potential conflicts of interest. The board or designated committee reviews any conflicts presented by interested parties. The chairperson appoints 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 interest 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 15

The executive 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 executive 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

The school makes its documents available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
The Academies Charter Management
EIN
37-1638700
Phone
5596223236
Address
6832 AVE 280, VISALIA, CA 93277

Signing Officer

Name
Ruth a Dutton
Title
Superintendent
Phone
5596223236
Signed
2020-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth a Dutton
Formed
2010
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
117
Volunteers
243

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Wade Mcmullen
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The organziation 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 school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files and 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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0159027
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116114
IRS990/OtherRevenueTotalAmt0175141
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0419565
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02579907
IRS990/OtherSalariesAndWagesGrp/TotalAmt02999472
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012340
IRS990/PayrollTaxesGrp/ProgramServicesAmt085735
IRS990/PayrollTaxesGrp/TotalAmt098075
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08562
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0298008
IRS990/PensionPlanContributionsGrp/TotalAmt0306570
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0325
IRS990/PrincipalOfficerNm0RUTH A DUTTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL PROGRAM R
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt078145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt078145
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04894406
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01981
IRS990/PYOtherExpensesAmt01276399
IRS990/PYOtherRevenueAmt0142503
IRS990/PYProgramServiceRevenueAmt0105315
IRS990/PYRevenuesLessExpensesAmt0292583
IRS990/PYSalariesCompEmpBnftPaidAmt03575223
IRS990/PYTotalExpensesAmt04851622
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05144205
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt064765
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0253286
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017393
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017393
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05547928
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0119036
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031855
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0150891
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0140707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05612693
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 SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AND 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/TotalBookValueLandBuildingsAmt0119036
IRS990ScheduleD/TotalExpensesPerForm990Amt05547928
IRS990ScheduleD/TotalLiabilityAmt0140707
IRS990ScheduleD/TotalRevenuePerForm990Amt05612693
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05612693
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05547928
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/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THROUGOUT THE REGISTRATION PROCESS, THE SCHOOL MAKES THEIR POLICY KNOWN TO PARENTS/FAMILIES/GUARDIANS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL'S ADMISSION APPLICATION DOES NOT COLLECT RACIAL OR DEMOGRAPHIC INFORMATION. THIS ENSURES THAT ADMISSIONS PROCESS IS BLIND TO RACE OR OTHER FACTORS. THE SCHOOL CONDUCTS A RANDOM PUBLIC LOTTERY TO DETERMINE WHICH APPLICANTS ARE OFFERED ENROLLMENT AT THE SCHOOL. THE PROCESS IS OUTLINED ON THEIR WEBSITE, AND COMMUNICATED AT INFORMATIONAL MEETINGS AND SCHOOL TOURS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL DOES NOT OFFER FINANCIAL ASSISTANCE.
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/BaseCompensationFilingOrgAmt0131540
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt019918
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RUTH A DUTTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SUPERINTENDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0151458
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT ACT ON THE 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/ExplanationTxt2MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS 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 INTEREST PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE 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 EXECUTIVE 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/ExplanationTxt4THE SCHOOL MAKES ITS DOCUMENTS AVAILABLE FOR INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANZIATION 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 15
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/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt051999
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02180058
IRS990/TotalAssetsEOYAmt02279357
IRS990/TotalAssetsGrp/BOYAmt02180058
IRS990/TotalAssetsGrp/EOYAmt02279357
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt05357356
IRS990/TotalEmployeeCnt0117
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0998491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04549437
IRS990/TotalFunctionalExpensesGrp/TotalAmt05547928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0866141
IRS990/TotalLiabilitiesEOYAmt0900675
IRS990/TotalLiabilitiesGrp/BOYAmt0866141
IRS990/TotalLiabilitiesGrp/EOYAmt0900675

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