California Online Public Schools

“Per bylaws article 4, section 4.3 (c): any school district sponsoring a charter school operated by the corporation shall be entitled to elect or appoint a single member of the board of directors.”

“There are no committees that have the authority to act on behalf of the board.”

“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 incorproated into the filing. The revised return is then reviewed by the board.”

“The organization maintains a conflict of interests policy for board members, officers, and employees. In connection with any actual or potential conflict of interests, an interested person must disclose the existence and nature of any outside interest, outside activity, and financial interest to the board of directors, or the board committee delegated the authority to receive such disclosures. All designated filers submit a form 700 annually to the school filing officer. The forms are also submitted to the fair political practices commission, which is the code reviewing body. Monitoring is performed regularly by the board 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. When conflicts of interest arise among board members, the board will impose restrictions on the conflicted individual to ensure impartiality and integrity in decision-making. Individuals with a conflict will be prohibited from participating in the governing body's deliberations and decisions related to the transaction. They will not be present during discussions and voting rights will be restricted on matters where their conflict exists. These measures help maintain transparency and prevent biased outcomes.”

“Prior to approval of annual salary for the superintendent (if salary is being changed) a review of comparable salaries in the area is prepared and submitted for review to the board members, who then review, discuss and approve the executive director's compensation package during a publicly noticed meeting. The process described here was last completed in 2024.”

“Since the corporation is a public agency, all governing documents, board policies, meeting minutes, agendas, meeting packages of backup materials, etc, are public records and an electronic copy of each is kept as well. There is a public records policy (policy available upon request) regarding how to and from whom to make a request of these documents.”

“Special education: program service expenses 12,143,808. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,143,808. General consulting: program service expenses 0. Management and general expenses 6,119,762. Fundraising expenses 0. Total expenses 6,119,762. Other educational consultants: program service expenses 1,562,306. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,562,306. Payroll service fee: program service expenses 0. Management and general expenses 3,345,727. Fundraising expenses 0. Total expenses 3,345,727. Other fees for services: program service expenses 392,639. Management and general expenses -356,250. Fundraising expenses 0. Total expenses 36,389.”

“The process for oversight and selection of an independent accountant has not changed from the prior year.”