Civic Intelligence

Baypoint Preparatory Academy

EIN 47-4018061 • 501(c)3 • San Marcos, CA

Profile

Our mission at baypoint preparatory academy is to educate k-12 students through a rigorous college prep curriculum in a flexible, student-centered learning environment.

520 E Carmel StreetSan Marcos, CA 92078

baypointprep.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.81x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

2.24x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

66%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$11,313,901

Up $4,241,348 (+60%) from 2023

Liabilities

Up

$9,189,017

Up $3,720,174 (+68%) from 2023

Net Assets

Up

$2,124,884

Up $521,174 (+32%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin65th percentile

Revenue

Up

$4,103,959

Up $756,387 (+23%) from 2023

Expenses

Up

$3,593,265

Up $342,917 (+11%) from 2023

Net Income

Up

$510,694

Up $413,470 (+425%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$15M$10M$5.0M$0Assets 2016: $708,732Liabilities 2016: $337,738Net Assets 2016: $370,9942016Assets 2017: $1,364,342Liabilities 2017: $645,394Net Assets 2017: $718,9482017Assets 2018: $1,844,202Liabilities 2018: $718,982Net Assets 2018: $1,125,2202018Assets 2019: $1,356,682Liabilities 2019: $1,076,925Net Assets 2019: $279,7572019Assets 2020: $2,085,409Liabilities 2020: $1,739,236Net Assets 2020: $346,1732020Assets 2021: $2,881,122Liabilities 2021: $1,861,065Net Assets 2021: $1,020,0572021Assets 2022: $4,129,206Liabilities 2022: $2,622,720Net Assets 2022: $1,506,4862022Assets 2023: $7,072,553Liabilities 2023: $5,468,843Net Assets 2023: $1,603,7102023Assets 2024: $11,313,901Liabilities 2024: $9,189,017Net Assets 2024: $2,124,8842024

Highlighted filing

2024

Assets$11,313,901
Liabilities$9,189,017
Net Assets$2,124,884
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$10M$5.0M$0-$5.0MRevenue 2016: $2,797,797Expenses 2016: $2,426,803Net Income 2016: $370,9942016Revenue 2017: $3,987,337Expenses 2017: $3,639,383Net Income 2017: $347,9542017Revenue 2018: $4,617,708Expenses 2018: $4,211,436Net Income 2018: $406,2722018Revenue 2019: $6,569,426Expenses 2019: $7,306,333Net Income 2019: -$736,9072019Revenue 2020: $6,082,307Expenses 2020: $6,015,891Net Income 2020: $66,4162020Revenue 2021: $2,973,711Expenses 2021: $2,299,827Net Income 2021: $673,8842021Revenue 2022: $3,332,626Expenses 2022: $2,846,197Net Income 2022: $486,4292022Revenue 2023: $3,347,572Expenses 2023: $3,250,348Net Income 2023: $97,2242023Revenue 2024: $4,103,959Expenses 2024: $3,593,265Net Income 2024: $510,6942024

Highlighted filing

2024

Revenue$4,103,959
Expenses$3,593,265
Net Income$510,694
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,313,901
Liabilities
$9,189,017
Net assets
$2,124,884
Revenue
$4,103,959
Expenses
$3,593,265
Net income
$510,694
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$9.19$2.12$4.10$3.59$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.07$5.47$1.60$3.35$3.25$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$2.62$1.51$3.33$2.85$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$1.86$1.02$2.97$2.30$0.67
2020Detailed filing. Detailed filing data is available for this year.$2.09$1.74$0.35$6.08$6.02$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$1.08$0.28$6.57$7.31$0.74
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.72$1.13$4.62$4.21$0.41
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.65$0.72$3.99$3.64$0.35
2016Summary only. Only limited summary data is available for this year.$0.71$0.34$0.37$2.80$2.43$0.37
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
$4,103,959
Mission and Program Overview

Mission

Our mission at baypoint preparatory academy is to educate k-12 students through a rigorous college prep curriculum in a flexible, student-centered learning environment.

Baypoint preparatory academy is a charter school serving kindergarten to 8th grade students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,193,168$3,180,889▼ $12,279
Cash and Non-Interest-Bearing Accounts$1,057,393$1,233,165▲ $175,772
Accounts Receivable$217,448$257,104▲ $39,656
Prepaid Expenses and Deferred Charges$60,698$79,571▲ $18,873
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$7,072,553$11,313,901▲ $4,241,348
Other Assets Total$2,543,846$6,563,172▲ $4,019,326
Liabilities
Other Liabilities$2,659,558$6,570,540▲ $3,910,982
Unsecured Notes Loans Payable$2,105,548$2,020,612▼ $84,936
Deferred Revenue$448,459$465,557▲ $17,098
Accounts Payable and Accrued Expenses$255,278$132,308▼ $122,970
Total Liabilities$5,468,843$9,189,017▲ $3,720,174
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,603,710$2,124,884▲ $521,174
Total Net Assets Fund Balance$1,603,710$2,124,884▲ $521,174
Total Liabilities and Net Assets / Fund Balance$7,072,553$11,313,901▲ $4,241,348

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,158,512$568,240$3,726,752
Equipment-$379,876$379,876
Other Land Buildings$22,377$19,670$42,047
Buildings-$11,701$11,701
Other Assets Org$6,511,754--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank OgwaroCEOFT$174,353$17,435$191,788
Sabina ChaarExecutive DirectorFT$104,612$16,738$121,350
Nancy SpencerCFOFT$66,092$10,575$76,667

Board Members and Trustees

NameTitle
Galel FajardoPresident
Max EgglestonDirector
Nathan LimjocoSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
520 East Carmel Drive LLCLeasing1110 TORREY PINEYS RD SUITE D, La Jolla, CA 92037$582,822
-Construction415 BEAUMONT GLEN APT 153, Escondido, CA 92026$286,372
Revenue and Support

Revenue Composition

Contributions and Grants
$4,087,089
Program Service Revenue
$0
Investment Income
$16,870
Other Revenue
$0
All Other Contributions
$325,608
Change in Net Assets
$510,694

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,103,959
Revenue Not Reported on Form 990
$10,480
Total Revenue per Audited Statements
$4,114,439
Total Revenue per Form 990
$4,103,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,060,094
Other Expenses$1,533,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,124,674$200,638-$1,325,312
Occupancy$570,529--$570,529
Current Officers, Directors, Trustees, and Key Employees-$345,056-$345,056
Other Employee Benefits$178,637$86,675-$265,312
Depreciation Depletion$192,046--$192,046
Payroll Taxes$83,769$40,645-$124,414
Fees for Services Management-$111,883-$111,883
Interest-$69,124-$69,124
Fees for Services Other$14,120$41,390-$55,510
Insurance-$34,830-$34,830
Information Technology$26,779--$26,779
Fees for Services Legal-$16,625-$16,625
Travel-$14,085-$14,085
Other Expenses$9,957$3,994-$13,951
Conferences and Meetings$13,795--$13,795
Fees for Services Accounting-$10,050-$10,050
Advertising-$4,511-$4,511
All Other Expenses$3,498--$3,498
Office Expenses$1,378--$1,378
Total Functional Expenses$2,613,759$979,506$0$3,593,265

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,593,265
Total Expenses per Audited Statements$3,593,265
Total Expenses per Form 990$3,593,265
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$6,570,539
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 A, Line 8B

“The organization does not have a committee to act on behalf of the board.”

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

“The officers, directors, and trustees all sign the conflict of interest policy on an annual basis and are required to disclose all potential conflict of interests. The board reviews any conflicts presented by interested parties. The president 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 propsed transaction. The board votes on the most beneficial option for the organization. If the board has reason to believe an interested 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 15A

“Human resources performs market research based on industry and size when determining compensation for officers or key employees of the organization. The board reviews and approves the compensation amounts.”

Form 990, Part VI, Section C, Line 19

“The documents are readily available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Baypoint Preparatory Academy
EIN
47-4018061
Phone
7602034383
Address
520 E CARMEL STREET, SAN MARCOS, CA 92078

Signing Officer

Name
Frank Ogwaro
Title
CEO
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Ogwaro
Formed
2015
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
40
Volunteers
19

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 academy is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501c3 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 academy is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The academy files an exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.”

Raw XML AppendixShowing 400 of 469 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0BAYPOINT PREPARATORY ACADEMY IS A CHARTER SCHOOL SERVING KINDERGARTEN TO 8TH GRADE STUDENTS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04511
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd092101
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt01233165
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
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IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
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IRS990/ContractorCompensationGrp/CompensationAmt0582822
IRS990/ContractorCompensationGrp/CompensationAmt1286372
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092037
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IRS990/ContractorCompensationGrp/ContractorName/PersonNm0MIGUEL MARQUEZ
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IRS990/ContractorCompensationGrp/ServicesDesc1CONSTRUCTION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04087089
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016870
IRS990/CYOtherExpensesAmt01533171
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0510694
IRS990/CYSalariesCompEmpBnftPaidAmt02060094
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IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/Desc0BAYPOINT PREPARATORY ACADEMY IS COMMITTED TO PROVIDING AN INTIMATE, FRIENDLY ACADEMIC ENVIRONMENT THAT RECOGNIZES AND VALUES A STUDENT'S UNIQUE LEARNING PROFILE, DEFINES CLEAR EXPECTATIONS, SETS APPROPRIATE YET CHALLENGING GOALS, AND CELEBRATES THE ACHIEVEMENT OF THESE GOALS.
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IRS990/EmployeeCnt040
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm1SABINA CHAAR
IRS990/Form990PartVIISectionAGrp/PersonNm2NANCY SPENCER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/InsuranceGrp/TotalAmt034830
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InterestGrp/TotalAmt069124
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BAYPOINT PREPARATORY ACADEMY IS A CHARTER SCHOOL SERVING KINDERGARTEN TO 8TH GRADE STUDENTS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0BOOKS AND SUPLLIES
IRS990/OtherExpensesGrp/Desc1SPECIAL EDUCATION ENCROACHMENT
IRS990/OtherExpensesGrp/Desc2STUDENT EVENTS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt079571
IRS990/PrincipalOfficerNm0FRANK OGWARO
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt011701
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011701
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0379876
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0379876
IRS990ScheduleD/ExpensesSubtotalAmt03593265
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0568240
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03726752
IRS990ScheduleD/NetUnrealizedGainsInvstAmt010480
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt051418
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16511754
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1rou assets - OPERATING
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042047
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06570539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/RevenueNotReportedAmt010480
IRS990ScheduleD/RevenueSubtotalAmt04103959
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501C3 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 ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY FILES AN 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 : FIN48 Footnote
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt06563172
IRS990ScheduleD/TotalExpensesPerForm990Amt03593265
IRS990ScheduleD/TotalLiabilityAmt06570540
IRS990ScheduleD/TotalRevenuePerForm990Amt04103959
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04114439
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS.
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017435
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK OGWARO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191788
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE TO ACT ON BEHALF OF THE BOARD.
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/ExplanationTxt2THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE PRESIDENT 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 PROPSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07072553

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