Civic Intelligence

Downtown Charter School Inc

990 • Fiscal year 2023 • EIN 45-3972784

Jul 01, 2022 to Jun 30, 2023 • Filed on May 07, 2024

395 11th Avenue 6th FloorSan Diego, CA 92101

(619) 546-0000

Siviq Scores

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

Liabilities / Assets

70th percentile

0.33x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.21x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$168,155

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

9.1%

Faster revenue growth than 55% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,446,288

Up $561,368 (+14%) from 2022

Net Assets

Up

$2,974,871

Up $50,898 (+1.7%) from 2022

Liabilities

Up

$1,471,417

Up $510,470 (+53%) from 2022

Revenue

Up

$6,928,165

Up $577,882 (+9.1%) from 2022

Expenses

Up

$6,877,267

Up $575,945 (+9.1%) from 2022

Net Income

Up

$50,898

Up $1,937 (+4.0%) from 2022

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 2013: $375,259Liabilities 2013: $147,815Net Assets 2013: $227,4442013Assets 2014: $1,169,318Liabilities 2014: $575,851Net Assets 2014: $593,4672014Assets 2015: $2,326,586Liabilities 2015: $742,180Net Assets 2015: $1,584,4062015Assets 2016: $2,413,804Liabilities 2016: $468,575Net Assets 2016: $1,945,2292016Assets 2017: $2,679,096Liabilities 2017: $397,098Net Assets 2017: $2,281,9982017Assets 2018: $3,014,478Liabilities 2018: $443,272Net Assets 2018: $2,571,2062018Assets 2019: $2,462,664Liabilities 2019: $296,905Net Assets 2019: $2,165,7592019Assets 2020: $2,819,834Liabilities 2020: $954,964Net Assets 2020: $1,864,8702020Assets 2021: $3,528,004Liabilities 2021: $652,992Net Assets 2021: $2,875,0122021Assets 2022: $3,884,920Liabilities 2022: $960,947Net Assets 2022: $2,923,9732022Assets 2023: $4,446,288Liabilities 2023: $1,471,417Net Assets 2023: $2,974,8712023Assets 2024: $3,415,770Liabilities 2024: $1,113,779Net Assets 2024: $2,301,9912024

Highlighted filing

2023

Assets$4,446,288
Liabilities$1,471,417
Net Assets$2,974,871

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2013: $436,619Expenses 2013: $209,175Net Income 2013: $227,4442013Revenue 2014: $2,589,439Expenses 2014: $2,223,416Net Income 2014: $366,0232014Revenue 2015: $3,955,204Expenses 2015: $2,964,265Net Income 2015: $990,9392015Revenue 2016: $4,612,705Expenses 2016: $4,251,882Net Income 2016: $360,8232016Revenue 2017: $5,160,628Expenses 2017: $4,823,859Net Income 2017: $336,7692017Revenue 2018: $5,272,485Expenses 2018: $4,983,277Net Income 2018: $289,2082018Revenue 2019: $4,959,421Expenses 2019: $5,364,868Net Income 2019: -$405,4472019Revenue 2020: $5,115,362Expenses 2020: $5,416,251Net Income 2020: -$300,8892020Revenue 2021: $6,506,403Expenses 2021: $5,496,261Net Income 2021: $1,010,1422021Revenue 2022: $6,350,283Expenses 2022: $6,301,322Net Income 2022: $48,9612022Revenue 2023: $6,928,165Expenses 2023: $6,877,267Net Income 2023: $50,8982023Revenue 2024: $7,155,336Expenses 2024: $7,828,216Net Income 2024: -$672,8802024

Highlighted filing

2023

Revenue$6,928,165
Expenses$6,877,267
Net Income$50,898
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$6,928,165
Mission and Program Overview

Mission

The mission of e3 civic high is to engage, educate, and empower our learning community to be caring, passionate, life-long learners and civic leaders prepared for college, workforce, and life.

To engage, educate, and empower our learning community to be caring, passionate, life-long learners and civic leaders prepared for college, workforce, and life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,185,893$2,651,878▲ $465,985
Accounts Receivable$920,453$1,077,208▲ $156,755
Cash and Non-Interest-Bearing Accounts$470,021$407,246▼ $62,775
Land, Buildings, and Equipment, Net$220,301$179,033▼ $41,268
Prepaid Expenses and Deferred Charges$88,252$130,923▲ $42,671
Total Assets$3,884,920$4,446,288▲ $561,368
Liabilities
Deferred Revenue$359,792$738,129▲ $378,337
Accounts Payable and Accrued Expenses$601,155$733,288▲ $132,133
Total Liabilities$960,947$1,471,417▲ $510,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,923,973$2,974,871▲ $50,898
Total Net Assets Fund Balance$2,923,973$2,974,871▲ $50,898
Total Liabilities and Net Assets / Fund Balance$3,884,920$4,446,288▲ $561,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,022$145,235$216,257
Leasehold Improvements$108,011$106,928$214,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cesia PortilloPrincipal and Acting CEOFT$150,368$17,787$168,155
Joel TapiaDirector of Hr & State ReportingFT$115,939$14,090$130,029

Board Members and Trustees

NameTitle
Matthew SpathasChair & President (until 12/31/22)
Ginny MerifieldMember (chair & Pres Aft 1/1/23)
Laura AndrewsMember
Rebecca SmithMember
Alberto OchoaSecretary
Mel KatzTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
ExedFinancial Services1990 S BUNDY DR 340, Los Angeles, CA 90025$137,133
Revenue and Support

Revenue Composition

Contributions and Grants
$6,845,659
Program Service Revenue
$0
Investment Income
$48,948
Other Revenue
$33,558
All Other Contributions
$25,575
Change in Net Assets
$50,898

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,928,165
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,928,165
Total Revenue per Form 990
$6,928,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,692,421
Other Expenses$2,184,846
Total Fundraising Expense$4,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,978,747$588,188-$3,566,935
Occupancy$623,831$124,864-$748,695
Fees for Services Other$143,321$377,818-$521,139
Pension Plan Contributions$480,333--$480,333
Other Employee Benefits$225,047$44,970-$270,017
Current Officers, Directors, Trustees, and Key Employees$201,063$40,651-$241,714
Other Expenses$60,073$160,746$4,836$225,655
Payroll Taxes$82,528$50,894-$133,422
Advertising-$107,810-$107,810
Insurance-$95,644-$95,644
Office Expenses$76,048$11,141-$87,189
Depreciation Depletion$44,556$6,631-$51,187
Information Technology$20,500$4,103-$24,603
Travel$54$22,068-$22,122
Conferences and Meetings$9,326$419-$9,745
Total Functional Expenses$5,236,484$1,635,947$4,836$6,877,267

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,877,267
Total Expenses per Audited Statements$6,877,267
Total Expenses per Form 990$6,877,267
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
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 with the 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

Monitoring is performed regularly by the officers to identify potential conflicts of interest. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be afforded the opportunity to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters.

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. The process described here was last completed in 2022.

Form 990, Part VI, Section C, Line 19

The documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
E3 Civic High
EIN
45-3972784
Phone
6195460000
Address
395 11TH AVENUE 6TH FLOOR, SAN DIEGO, CA 92101

Signing Officer

Name
Cesia Portillo
Title
Principal and Acting CEO
Phone
6195460000
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cesia Portillo
Formed
2010
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
98
Volunteers
7

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process did not change from prior year.

Financial Statement Notes

PART X, LINE 2:

The school 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 files an exempt organization return in the u.s. Federal jurisdiction and with the california franchise tax board.

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IRS990/Desc0TO MANAGE AND OPERATE A CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO STUDENTS IN THE 9TH-12TH GRADE FROM THE SURROUNDING COMMMUNITY. FOR YEAR ENDED JUNE 30, 2023 THE ORGANIZATION SERVED APPROXIMATELY 355 STUDENTS.
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IRS990/MissionDesc0THE MISSION OF E3 CIVIC HIGH IS TO ENGAGE, EDUCATE, AND EMPOWER OUR LEARNING COMMUNITY TO BE CARING, PASSIONATE, LIFE-LONG LEARNERS AND CIVIC LEADERS PREPARED FOR COLLEGE, WORKFORCE, AND LIFE.
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IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt04836
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0160746
IRS990/OtherExpensesGrp/ProgramServicesAmt0291057
IRS990/OtherExpensesGrp/ProgramServicesAmt160073
IRS990/OtherExpensesGrp/TotalAmt0291057
IRS990/OtherExpensesGrp/TotalAmt1225655
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FEES & CONTRACTS
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt033259
IRS990/OtherRevenueMiscGrp/ExclusionAmt1299
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt033259
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1299
IRS990/OtherRevenueTotalAmt033558
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0588188
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02978747
IRS990/OtherSalariesAndWagesGrp/TotalAmt03566935
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt050894
IRS990/PayrollTaxesGrp/ProgramServicesAmt082528
IRS990/PayrollTaxesGrp/TotalAmt0133422
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0480333
IRS990/PensionPlanContributionsGrp/TotalAmt0480333
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt088252
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0130923
IRS990/PrincipalOfficerNm0CESIA PORTILLO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06293647
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09832
IRS990/PYOtherExpensesAmt01806790
IRS990/PYOtherRevenueAmt046804
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt048961
IRS990/PYSalariesCompEmpBnftPaidAmt04494532
IRS990/PYTotalExpensesAmt06301322
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06350283
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt050898
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02185893
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02651878
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt071022
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0216257
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06877267
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108011
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0106928
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0214939
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06928165
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL 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 FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0179033
IRS990ScheduleD/TotalExpensesPerForm990Amt06877267
IRS990ScheduleD/TotalRevenuePerForm990Amt06928165
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06928165
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06877267
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/ExplanationTxt0E3 CIVIC HIGH IS A PUBLIC CHARTER SCHOOL AND IS NONSECTARIAN IN ITS PROGRAMS, ADMISSION POLICIES, EMPLOYMENT PRACTICES, AND ALL OTHER OPERATIONS. E3 CIVIC HIGH WILL ADMIT ALL STUDENTS ON A SPACE-AVAILABLE BASIS. E3 CIVIC HIGH WILL NOT CHARGE TUITION AND WILL NOT DISCRIMINATE AGAINST ANY STUDENT. E3 CIVIC HIGH WILL BE OPEN TO ALL STUDENTS, INCLUDING THOSE WITH SPECIAL EDUCATION NEEDS. THIS IS POSTED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1E3 CIVIC HIGH SCHOOL DOES NOT AWARD ANY SCHOLARSHIPS OR GRANTS THEREFORE THERE ARE NO RECORDS TO BE KEPT FOR THOSE ITEMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2E3 CIVIC HIGH IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA 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/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150368
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016185
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01602
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CESIA PORTILLO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL AND ACTING CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE 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/ExplanationTxt2MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS.
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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS DID NOT CHANGE FROM 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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03884920
IRS990/TotalAssetsEOYAmt04446288
IRS990/TotalAssetsGrp/BOYAmt03884920
IRS990/TotalAssetsGrp/EOYAmt04446288
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt06845659
IRS990/TotalEmployeeCnt098
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04836
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01635947
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05236484
IRS990/TotalFunctionalExpensesGrp/TotalAmt06877267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0960947
IRS990/TotalLiabilitiesEOYAmt01471417
IRS990/TotalLiabilitiesGrp/BOYAmt0960947
IRS990/TotalLiabilitiesGrp/EOYAmt01471417
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02923973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02974871
IRS990/TotalOtherCompensationAmt031877
IRS990/TotalProgramServiceExpensesAmt05236484
IRS990/TotalReportableCompFromOrgAmt0266307
IRS990/TotalRevenueGrp/ExclusionAmt082506
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06928165
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03884920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04446288

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