Civic Intelligence

The Golden Charter Academy

EIN 84-3677964 • 501(c)3 • Fresno, CA

Profile

Inspiring powerful young minds

1626 W Princeton AveFresno, CA 93705-3705

goldencharteracademy.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.80x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

58th percentile

8.6%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

Up

$6,160,222

Up $2,459,270 (+66%) from 2023

Liabilities

Up

$4,614,744

Up $1,850,287 (+67%) from 2023

Net Assets

Up

$1,545,478

Up $608,983 (+65%) from 2023

Revenue

Up

$7,365,772

Up $1,950,974 (+36%) from 2023

Expenses

Up

$6,756,789

Up $2,029,064 (+43%) from 2023

Net Income

Down

$608,983

Down $78,090 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2022: $1,225,097Liabilities 2022: $975,675Net Assets 2022: $249,4222022Assets 2023: $3,700,952Liabilities 2023: $2,764,457Net Assets 2023: $936,4952023Assets 2024: $6,160,222Liabilities 2024: $4,614,744Net Assets 2024: $1,545,4782024

Highlighted filing

2024

Assets$6,160,222
Liabilities$4,614,744
Net Assets$1,545,478

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2022: $3,474,769Expenses 2022: $3,176,112Net Income 2022: $298,6572022Revenue 2023: $5,414,798Expenses 2023: $4,727,725Net Income 2023: $687,0732023Revenue 2024: $7,365,772Expenses 2024: $6,756,789Net Income 2024: $608,9832024

Highlighted filing

2024

Revenue$7,365,772
Expenses$6,756,789
Net Income$608,983

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$7,377,047
Mission and Program Overview

Mission

Inspiring powerful young minds

Operation of a tk-8 public charter school in the city of fresno, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,581,609$3,385,331▲ $1,803,722
Accounts Receivable$1,028,176$1,260,771▲ $232,595
Cash and Non-Interest-Bearing Accounts$555,890$977,385▲ $421,495
Prepaid Expenses and Deferred Charges$30,216$11,006▼ $19,210
Total Assets$3,700,952$6,160,222▲ $2,459,270
Other Assets Total$505,061$525,729▲ $20,668
Liabilities
Unsecured Notes Loans Payable$1,187,498$2,224,996▲ $1,037,498
Deferred Revenue$797,067$1,469,447▲ $672,380
Accounts Payable and Accrued Expenses$311,550$546,536▲ $234,986
Other Liabilities$468,342$373,765▼ $94,577
Total Liabilities$2,764,457$4,614,744▲ $1,850,287
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$936,495$1,545,478▲ $608,983
Total Net Assets Fund Balance$936,495$1,545,478▲ $608,983
Total Liabilities and Net Assets / Fund Balance$3,700,952$6,160,222▲ $2,459,270

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,994,969-$1,994,969
Land$1,255,217-$1,255,217
Leasehold Improvements$103,676$52,227$155,903
Equipment$31,469$5,801$37,270
Other Assets Org$155,192--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mandy BreuerPrincipalFT$132,617$26,593$159,210
Robert GoldenCEO/presidentFT$138,039$13,297$151,336

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Dyson Janzen Architects INCArchitect Services1295 N WISHON AVE, Frenso, CA 93728$471,832
Revolution FoodsFood Services8393 CAPWELL DR, Oakland, CA 94621$335,650
Charter Impact INCBusiness Services8500 BALBOA BLVD STE 140, Northridge, CA 91325$158,924
Pacific Charter School DevelopmentConsulting600 WILSHIRE BLVD STE 200, Los Angeles, CA 90017$149,825
Our Lady Of VictoryRent1550 N FRESNO STREET, Frenso, CA 93703$126,072
Revenue and Support

Revenue Composition

Contributions and Grants
$7,346,112
Program Service Revenue
$0
Investment Income
$4,825
Other Revenue
$14,835
All Other Contributions
$417,150
Change in Net Assets
$608,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,377,047
Revenue Not Reported on Financial Statements
$-11,275
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-11,275
Total Revenue per Audited Statements
$7,377,047
Total Revenue per Form 990
$7,365,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,457,838
Salaries, Compensation, and Employee Benefits$3,298,951
Total Fundraising Expense$9,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,397,828$199,251-$2,597,079
Fees for Services Other$360,255$157,777-$518,032
Occupancy$424,031$48,948-$472,979
Pension Plan Contributions$211,792--$211,792
Fees for Services Accounting-$194,302-$194,302
Payroll Taxes$149,324$31,015$784$181,123
Current Officers, Directors, Trustees, and Key Employees$32,550$122,025$8,125$162,700
Other Employee Benefits$128,800$17,026$431$146,257
Conferences and Meetings$114,024--$114,024
Interest$101,225$372-$101,597
Fees for Services Legal-$74,827-$74,827
Advertising-$56,294-$56,294
Depreciation Depletion$55,405--$55,405
Other Expenses$282,217$34,342-$34,342
Office Expenses$23,426$2,946-$26,372
Insurance$22,167$2,921-$25,088
Travel$22,089--$22,089
Information Technology$15,318$2,025-$17,343
Total Functional Expenses$5,764,248$983,201$9,340$6,756,789

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,768,064
Expenses per Audited Statements$6,756,789
Total Expenses per Form 990$6,756,789
Expenses Not Reported on Form 990$11,275
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,275
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Outreach$86,703-$11,275-
Total Events$86,703-$11,275$-11,275
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$373,765
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
Yes
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 authority to act on behalf of the board.

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

The form 990 is reviewed by the ceo and business services provider before filing. The final tax return is accepted by the board of directors at a public meeting.

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

Management and members of the board annually complete the ca form 700 statement of economic interests.

Form 990, Part VI, Section B, Line 15

Management compensation is reviewed and approved by the board of directors in a public meeting.

Form 990, Part VI, Section C, Line 19

Public documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Golden Charter Academy
EIN
84-3677964
Phone
5592933157
Address
1626 W PRINCETON AVE, FRESNO, CA 93705-3705

Signing Officer

Name
Robert Golden
Title
CEO/president
Phone
5592933157
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Golden
Formed
2019
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
80
Volunteers
25

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Marcy Kearney
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its signigicant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising event direct expenses -11,275.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event direct expenses 11,275.

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IRS990/OccupancyGrp/ManagementAndGeneralAmt048948
IRS990/OccupancyGrp/ProgramServicesAmt0424031
IRS990/OccupancyGrp/TotalAmt0472979
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02946
IRS990/OfficeExpensesGrp/ProgramServicesAmt023426
IRS990/OfficeExpensesGrp/TotalAmt026372
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0505061
IRS990/OtherAssetsTotalGrp/EOYAmt0525729
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0431
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017026
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0128800
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0146257
IRS990/OtherExpensesGrp/Desc0BOOKS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1EDUCATION CONSULTANTS
IRS990/OtherExpensesGrp/Desc2ACTIVITIES/EVENTS
IRS990/OtherExpensesGrp/Desc3CHARTER AUTHORIZER FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt234342
IRS990/OtherExpensesGrp/ProgramServicesAmt0897824
IRS990/OtherExpensesGrp/ProgramServicesAmt1525973
IRS990/OtherExpensesGrp/ProgramServicesAmt2282217
IRS990/OtherExpensesGrp/TotalAmt0924954
IRS990/OtherExpensesGrp/TotalAmt1525973
IRS990/OtherExpensesGrp/TotalAmt2294217
IRS990/OtherExpensesGrp/TotalAmt334342
IRS990/OtherLiabilitiesGrp/BOYAmt0468342
IRS990/OtherLiabilitiesGrp/EOYAmt0373765
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt026110
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026110
IRS990/OtherRevenueTotalAmt026110
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0199251
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02397828
IRS990/OtherSalariesAndWagesGrp/TotalAmt02597079
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0784
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031015
IRS990/PayrollTaxesGrp/ProgramServicesAmt0149324
IRS990/PayrollTaxesGrp/TotalAmt0181123
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0211792
IRS990/PensionPlanContributionsGrp/TotalAmt0211792
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030216
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011006
IRS990/PrincipalOfficerNm0ROBERT GOLDEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05411967
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01897
IRS990/PYOtherExpensesAmt02226399
IRS990/PYOtherRevenueAmt0934
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0687073
IRS990/PYSalariesCompEmpBnftPaidAmt02501326
IRS990/PYTotalExpensesAmt04727725
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05414798
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0608983
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt031469
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037270
IRS990ScheduleD/ExpensesNotReportedAmt011275
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06756789
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01255217
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01255217
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0103676
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt052227
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0155903
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0370537
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1155192
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherExpensesIncludedAmt011275
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01994969
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01994969
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0373765
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-11275
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-11275
IRS990ScheduleD/RevenueSubtotalAmt07377047
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES ALL OF ITS SIGNIGICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT DIRECT EXPENSES -11,275.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EVENT DIRECT EXPENSES 11,275.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03385331
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0525729
IRS990ScheduleD/TotalExpensesPerForm990Amt06756789
IRS990ScheduleD/TotalLiabilityAmt0373765
IRS990ScheduleD/TotalRevenuePerForm990Amt07365772
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07377047
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06768064
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/ExplanationTxt0THE POLICY IS MADE KNOWN ON THE SCHOOL WEBSITE AS WELL AS WITHIN THE SCHOOL'S CHARTER PETITION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A TUITION-FREE PUBLIC CHARTER SCHOOL; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE NOT APPLICABLE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS 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
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt086703
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt086703
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011275
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OUTREACH
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt086703
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt086703
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-11275
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011275
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011275

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