Civic Intelligence

Guajome Learning Centers

990 • Fiscal year 2023 • EIN 45-2425395

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

2000 N Santa FeVista, CA 92083

(760) 631-8500

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,147,764

Down $311,291 (-21%) from 2022

Net Assets

Up

$791,350

Up $25,712 (+3.4%) from 2022

Liabilities

Down

$356,414

Down $337,003 (-49%) from 2022

Revenue And Expenses

Revenue

Up

$820,353

Up $43,801 (+5.6%) from 2022

Expenses

Down

$884,981

Down $146,376 (-14%) from 2022

Net Income

Up

-$64,628

Up $190,177 (+75%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $423,331Liabilities 2012: $423,037Net Assets 2012: $2942012Assets 2013: $288,487Liabilities 2013: $230,214Net Assets 2013: $58,2732013Assets 2014: $477,763Liabilities 2014: $193,951Net Assets 2014: $283,8122014Assets 2015: $550,890Liabilities 2015: $259,386Net Assets 2015: $291,5042015Assets 2016: $723,512Liabilities 2016: $174,230Net Assets 2016: $549,2822016Assets 2017: $1,135,950Liabilities 2017: $199,989Net Assets 2017: $935,9612017Assets 2018: $1,231,852Liabilities 2018: $192,661Net Assets 2018: $1,039,1912018Assets 2019: $1,567,485Liabilities 2019: $325,821Net Assets 2019: $1,241,6642019Assets 2020: $1,593,328Liabilities 2020: $221,586Net Assets 2020: $1,371,7422020Assets 2021: $1,481,169Liabilities 2021: $161,238Net Assets 2021: $1,319,9312021Assets 2022: $1,459,055Liabilities 2022: $693,417Net Assets 2022: $765,6382022Assets 2023: $1,147,764Liabilities 2023: $356,414Net Assets 2023: $791,3502023Assets 2024: $1,230,002Liabilities 2024: $394,715Net Assets 2024: $835,2872024

Highlighted filing

2023

Assets$1,147,764
Liabilities$356,414
Net Assets$791,350

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $892,421Expenses 2012: $892,127Net Income 2012: $2942012Expenses 2013: $692,8462013Revenue 2014: $875,295Expenses 2014: $649,756Net Income 2014: $225,5392014Revenue 2015: $742,424Expenses 2015: $734,732Net Income 2015: $7,6922015Revenue 2016: $800,303Expenses 2016: $542,525Net Income 2016: $257,7782016Revenue 2017: $822,662Expenses 2017: $435,983Net Income 2017: $386,6792017Revenue 2018: $784,209Expenses 2018: $680,979Net Income 2018: $103,2302018Revenue 2019: $980,159Expenses 2019: $777,686Net Income 2019: $202,4732019Revenue 2020: $912,223Expenses 2020: $782,146Net Income 2020: $130,0772020Revenue 2021: $774,381Expenses 2021: $826,192Net Income 2021: -$51,8112021Revenue 2022: $776,552Expenses 2022: $1,031,357Net Income 2022: -$254,8052022Revenue 2023: $820,353Expenses 2023: $884,981Net Income 2023: -$64,6282023Revenue 2024: $1,064,940Expenses 2024: $1,021,003Net Income 2024: $43,9372024

Highlighted filing

2023

Revenue$820,353
Expenses$884,981
Net Income-$64,628
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$820,353
Mission and Program Overview

Mission

Guajome learning centers is an independent study and home schooling educational program for students in grades k - 12. We provide students with a credentialed teacher to support one-to-one lessons on a weekly basis, a personalized learning plan, curriculum and text books free of charge.

Guajome learning centers is an independent study and home schooling educational program for students in grade k-12. We provide students with a credentialed teacher to support one-to-one lessons on a weekly basis, a personalized learning plan, curriculum and text books free of charge

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,454,102$1,093,204▼ $360,898
Accounts Receivable$4,953$54,560▲ $49,607
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,459,055$1,147,764▼ $311,291
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$545,776$232,187▼ $313,589
Other Liabilities$147,641--
Deferred Revenue-$124,227-
Total Liabilities$693,417$356,414▼ $337,003
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$765,638$791,350▲ $25,712
Total Net Assets Fund Balance$765,638$791,350▲ $25,712
Total Liabilities and Net Assets / Fund Balance$1,459,055$1,147,764▼ $311,291
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorrie Stamant-grayChairmanFT$109,480$13,433$122,913

Board Members and Trustees

NameTitle
Luis LlamasChairman
Kathy HamamotoDirector
Luis LandonDirector
Kevin HumphreyExecutive Director
Joji Tyler Davenport-
Revenue and Support

Revenue Composition

Contributions and Grants
$771,540
Program Service Revenue
$0
Investment Income
$48,813
Other Revenue
$0
Change in Net Assets
$-64,628

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,353
Total Revenue per Audited Statements
$820,353
Total Revenue per Form 990
$820,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$684,790
Other Expenses$200,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$369,969$56,583-$426,552
Fees for Services Other$164,130$6,229-$170,359
Pension Plan Contributions$123,578$18,900-$142,478
Other Employee Benefits$91,079$13,929-$105,008
Information Technology$18,819--$18,819
Payroll Taxes$9,326$1,426-$10,752
Insurance-$6,572-$6,572
Other Expenses$1,541$737-$737
Total Functional Expenses$778,442$106,539$0$884,981

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$884,981
Total Expenses per Audited Statements$884,981
Total Expenses per Form 990$884,981
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
No
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

The organization does not have a committee with authority to act on its behalf.

Form 990, Part VI, Section B, Line 11B

The board members will receive a copy of the return after management review.

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

The organization requires annual disclosures and the cbo and board chairman monitor the disclosures. If a conflict arises the board member is asked to excuse himself / herself from all discussion and voting on the issue.

Form 990, Part VI, Section C, Line 18

Required documents available upon request at the business address during normal business hours.

Form 990, Part VI, Section C, Line 19

The documents are available upon request at the business address during normal business hours.

Filing and Contact Details

Filer

Filer Name
Guajome Learning Centers
EIN
45-2425395
Phone
7606318500
Address
2000 N SANTA FE, VISTA, CA 92083

Signing Officer

Name
Kevin Humphrey
Title
Executive Director
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Humphrey
Formed
2011
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
6

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 when applicable.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt0884981
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0820353
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 WHEN APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0884981
IRS990ScheduleD/TotalRevenuePerForm990Amt0820353
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0820353
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0884981
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND THEREFORE IS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE IS IN EFFECT. THE SCHOOL DOES INCLUDE INFORMATION REGARDING ITS NON-DISCRIMINATION PRACTICES IN ITS ENROLLMENT PACKAGES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS A PPUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE
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
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0170669
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEVIN HUMPHREY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0188377
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS WILL RECEIVE A COPY OF THE RETURN AFTER MANAGEMENT REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES ANNUAL DISCLOSURES AND THE CBO AND BOARD CHAIRMAN MONITOR THE DISCLOSURES. IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF / HERSELF FROM ALL DISCUSSION AND VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRED DOCUMENTS AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS ADDRESS DURING NORMAL BUSINESS HOURS.
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 C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GUAJOME PARK ACADEMY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GUAJOME PARK ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330962088
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1330625396
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PUBLIC CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02000 N SANTA FE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12000 N SANTA FE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VISTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1VISTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092083
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192083
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01459055
IRS990/TotalAssetsEOYAmt01147764
IRS990/TotalAssetsGrp/BOYAmt01459055
IRS990/TotalAssetsGrp/EOYAmt01147764
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0771540
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106539
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0778442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0884981
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0693417
IRS990/TotalLiabilitiesEOYAmt0356414
IRS990/TotalLiabilitiesGrp/BOYAmt0693417
IRS990/TotalLiabilitiesGrp/EOYAmt0356414
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0765638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0791350

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