Civic Intelligence

Baypoint Preparatory Academy

990 • Fiscal year 2023 • EIN 47-4018061

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

520 E Carmel StreetSan Marcos, CA 92078

(760) 203-4383

Siviq Scores

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

Liabilities / Assets

89th percentile

0.77x

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

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

Liabilities / Revenue

88th percentile

1.63x

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

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

Net Margin

48th percentile

2.9%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

71st percentile

$182,655

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

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

Asset Growth

93rd percentile

71%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

39th percentile

0.4%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$7,072,553

Up $2,943,347 (+71%) from 2022

Net Assets

Up

$1,603,710

Up $97,224 (+6.5%) from 2022

Liabilities

Up

$5,468,843

Up $2,846,123 (+109%) from 2022

Revenue

Up

$3,347,572

Up $14,946 (+0.4%) from 2022

Expenses

Up

$3,250,348

Up $404,151 (+14%) from 2022

Net Income

Down

$97,224

Down $389,205 (-80%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$7,072,553
Liabilities$5,468,843
Net Assets$1,603,710

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$3,347,572
Expenses$3,250,348
Net Income$97,224
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$3,347,572
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$2,361,147$3,193,168▲ $832,021
Cash and Non-Interest-Bearing Accounts$1,264,307$1,057,393▼ $206,914
Accounts Receivable$398,124$217,448▼ $180,676
Prepaid Expenses and Deferred Charges$54,210$60,698▲ $6,488
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$4,129,206$7,072,553▲ $2,943,347
Other Assets Total$51,418$2,543,846▲ $2,492,428
Liabilities
Other Liabilities$230,756$2,659,558▲ $2,428,802
Unsecured Notes Loans Payable$2,153,380$2,105,548▼ $47,832
Deferred Revenue$108,046$448,459▲ $340,413
Accounts Payable and Accrued Expenses$130,538$255,278▲ $124,740
Total Liabilities$2,622,720$5,468,843▲ $2,846,123
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,506,486$1,603,710▲ $97,224
Total Net Assets Fund Balance$1,506,486$1,603,710▲ $97,224
Total Liabilities and Net Assets / Fund Balance$4,129,206$7,072,553▲ $2,943,347

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,176,480$396,218$3,572,698
Equipment$16,688$391,224$407,912
Other Assets Org$2,492,428--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank OgwaroCEOFT$166,050$16,605$182,655
Sabina ChaarExecutive DirectorFT$99,630$15,941$115,571
Nancy SpencerCFOFT$58,240$9,318$67,558

Board Members and Trustees

NameTitle
Nathan LimjocoPresident
Galel FajardoVice President
Nicole YargeauSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
--1110 TORREY PINES RD SUITE D, La Jolla, CA 92037$545,983
520 East Carmel Drive LLC-415 BEAUMONT GLEN APT 153, Escondido, CA 92026$358,396
Joes Paving Co INC-PO BOX 99, Valley Center, CA 92082$101,840
Revenue and Support

Revenue Composition

Contributions and Grants
$3,363,218
Program Service Revenue
$0
Investment Income
$-15,646
Other Revenue
$0
All Other Contributions
$248,905
Change in Net Assets
$97,224

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,347,572
Total Revenue per Audited Statements
$3,347,572
Total Revenue per Form 990
$3,347,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,736,333
Other Expenses$1,514,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$881,917$194,301-$1,076,218
Occupancy$635,674--$635,674
Current Officers, Directors, Trustees, and Key Employees-$350,330-$350,330
Other Employee Benefits$125,352$77,411-$202,763
Fees for Services Management-$181,974-$181,974
Depreciation Depletion$168,669--$168,669
Payroll Taxes$66,163$40,859-$107,022
Interest-$63,032-$63,032
Fees for Services Other$3,865$48,529-$52,394
Insurance-$35,285-$35,285
Information Technology$21,357--$21,357
Fees for Services Accounting-$13,625-$13,625
Conferences and Meetings$10,921--$10,921
Advertising-$5,746-$5,746
Other Expenses$1,515$2,761-$4,276
Travel-$3,798-$3,798
All Other Expenses$3,524--$3,524
Fees for Services Legal-$1,850-$1,850
Office Expenses$1,394--$1,394
Total Functional Expenses$2,230,847$1,019,501$0$3,250,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,250,348
Total Expenses per Audited Statements$3,250,348
Total Expenses per Form 990$3,250,348
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$2,659,557
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
2024-05-14
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
34

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 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.

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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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01506486
IRS990/NetAssetsOrFundBalancesEOYAmt01603710
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01506486
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01603710
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0635674
IRS990/OccupancyGrp/TotalAmt0635674
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IRS990/OfficeExpensesGrp/TotalAmt01394
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt077411
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0125352
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0202763
IRS990/OtherExpensesGrp/Desc0BOOKS AND SUPLLIES
IRS990/OtherExpensesGrp/Desc1SPECIAL EDUCATION ENCROACHMENT
IRS990/OtherExpensesGrp/Desc2STUDENT EVENTS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02761
IRS990/OtherExpensesGrp/ProgramServicesAmt0246454
IRS990/OtherExpensesGrp/ProgramServicesAmt158014
IRS990/OtherExpensesGrp/ProgramServicesAmt26028
IRS990/OtherExpensesGrp/ProgramServicesAmt31515
IRS990/OtherExpensesGrp/TotalAmt0246454
IRS990/OtherExpensesGrp/TotalAmt158014
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IRS990/OtherExpensesGrp/TotalAmt34276
IRS990/OtherLiabilitiesGrp/BOYAmt0230756
IRS990/OtherLiabilitiesGrp/EOYAmt02659558
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0194301
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0881917
IRS990/OtherSalariesAndWagesGrp/TotalAmt01076218
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040859
IRS990/PayrollTaxesGrp/ProgramServicesAmt066163
IRS990/PayrollTaxesGrp/TotalAmt0107022
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt054210
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060698
IRS990/PrincipalOfficerNm0FRANK OGWARO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02922967
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01310
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01272779
IRS990/PYOtherRevenueAmt0408349
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IRS990/PYSalariesCompEmpBnftPaidAmt01573418
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IRS990/ReconcilationRevenueExpnssAmt097224
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt016688
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0391224
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0407912
IRS990ScheduleD/ExpensesSubtotalAmt03250348
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03176480
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0396218
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03572698
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt051418
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12492428
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02659557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/RevenueSubtotalAmt03347572
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03193168
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02543846
IRS990ScheduleD/TotalExpensesPerForm990Amt03250348
IRS990ScheduleD/TotalLiabilityAmt02659558
IRS990ScheduleD/TotalRevenuePerForm990Amt03347572
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03347572
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03250348
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
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0166050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016605
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK OGWARO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0182655
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/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04129206
IRS990/TotalAssetsEOYAmt07072553

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