Civic Intelligence

Prime Educational Solutions

EIN 85-1177591 • 501(c)3 • Temecula, CA

Profile

Provides administrative support services to elite academic academy charter schools.

43385 Business Park Drive 720Temecula, CA 92590

primeeducationalsolutions.com

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$302,910

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

96th percentile

137%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,859,121

Up $1,074,366 (+137%) from 2023

Liabilities

Down

$29,680

Down $53,093 (-64%) from 2023

Net Assets

Up

$1,829,441

Up $1,127,459 (+161%) from 2023

Revenue

Up

$3,455,950

Up $498,384 (+17%) from 2023

Expenses

Down

$2,328,491

Down $65,528 (-2.7%) from 2023

Net Income

Up

$1,127,459

Up $563,912 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2021: $25,779Liabilities 2021: $10,914Net Assets 2021: $14,8652021Assets 2022: $220,779Liabilities 2022: $82,344Net Assets 2022: $138,4352022Assets 2023: $784,755Liabilities 2023: $82,773Net Assets 2023: $701,9822023Assets 2024: $1,859,121Liabilities 2024: $29,680Net Assets 2024: $1,829,4412024

Highlighted filing

2024

Assets$1,859,121
Liabilities$29,680
Net Assets$1,829,441

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2021: $2,152,178Expenses 2021: $2,137,313Net Income 2021: $14,8652021Revenue 2022: $2,374,749Expenses 2022: $2,233,517Net Income 2022: $141,2322022Revenue 2023: $2,957,566Expenses 2023: $2,394,019Net Income 2023: $563,5472023Revenue 2024: $3,455,950Expenses 2024: $2,328,491Net Income 2024: $1,127,4592024

Highlighted filing

2024

Revenue$3,455,950
Expenses$2,328,491
Net Income$1,127,459

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 22, 2025
Return Version
2023v6.0
Gross Receipts
$3,455,950
Mission and Program Overview

Mission

Provides administrative support services to elite academic academy charter schools

Provides administrative support services to elite academic academy charter schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$394,832$994,197▲ $599,365
Accounts Receivable$388,922$863,924▲ $475,002
Savings and Temporary Cash Investments$1,001$1,000▼ $1
Total Assets$784,755$1,859,121▲ $1,074,366
Liabilities
Accounts Payable and Accrued Expenses$82,773$29,680▼ $53,093
Total Liabilities$82,773$29,680▼ $53,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$701,982$1,829,441▲ $1,127,459
Total Net Assets Fund Balance$701,982$1,829,441▲ $1,127,459
Total Liabilities and Net Assets / Fund Balance$784,755$1,859,121▲ $1,074,366
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine HerediaCEOFT$279,396$23,514$302,910
Tracy HasperCPOFT$234,528$21,760$256,288
Adam WoodardDirector of FinanceFT$210,940$5,400$216,340
Daniel JacobTreasurer-$300-$300
Tony JacobPresident-$300-$300

Highest Paid Contractors

ContractorServicesLocationCompensation
Waisman Consulting INCSped Operational, Consulting7344 NOCHE TAPATIA PO BOX 2235, Rancho Santa Fe, CA 92067$297,392
Ambassadors Company & EducationEducational Consulting2130 9TH ST W SUITE 337, Columbia Falls, MT 59912$273,667
Orion Financial Services LLCFinancial Consulting2130 9TH ST W SUITE 336, Columbia Falls, MT 59912$113,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,455,950
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,127,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,455,950
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,455,950
Total Revenue per Form 990
$3,455,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,668,397
Other Expenses$660,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$677,291$119,522-$796,813
Other Salaries and Wages$461,465$205,921-$667,386
Fees for Services Other$351,889$11,998-$363,887
Fees for Services Accounting$226,051$19,954-$246,005
Other Employee Benefits$77,917$26,955-$104,872
Payroll Taxes$77,018$22,308-$99,326
Other Expenses$10,319$14,360-$24,679
Office Expenses$16,467$2,643-$19,110
Travel-$5,109-$5,109
Advertising$784--$784
Insurance-$478-$478
Fees for Services Legal-$42-$42
Total Functional Expenses$1,899,201$429,290$0$2,328,491

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,328,491
Total Expenses per Audited Statements$2,328,491
Total Expenses per Form 990$2,328,491
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
No
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 any committees that 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 filling. 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 regurarly by the officers to identity potential confilcts of interest. Any questions 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

Each year, the board of directors meets to discuss the compensation for all company employees. The board review data regarding the compensation paid to similarly qualified individual in functionally comparable positions by similar organizations within the geographic region. The board also review the performance of the employees during the prior year and the recommendations of the of management regarding any adjustments to the employees' compensation. Management leaves the board meeting while the board deliberates and decides on any adjustments to compensation of the top executive employees, key employees, and other employees for the upcoming year. Decisions are recorded in the minutes of the board meeting and in separate instructions to management to implement the decisions. The process described here was last completed in 2023.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Prime Educational Solutions
EIN
85-1177591
Phone
8662774632
Address
43385 BUSINESS PARK DRIVE 720, TEMECULA, CA 92590

Signing Officer

Name
Catherine Heredia
Title
CEO
Phone
8662774632
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Heredia
Formed
2019
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
21
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Education services: program service expenses 251,189. Management and general expenses 0. Fundraising expenses 0. Total expenses 251,189. Other: program service expenses 0. Management and general expenses 11,998. Fundraising expenses 0. Total expenses 11,998. Sped educational services: program service expenses 100,700. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,700.

Financial Statement Notes

PART X, LINE 2:

The organization is a nonprofit support organization and is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and from the state franchise tax board under section 23701(d) of the california revenue and taxation code. The organization has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the organization's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. 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 organization files informational returns in the u.s. Federal jurisdiction and the state of california.

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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION MEETS THIS INTEGRAL PART TEST AS A FUNCTIONALLY INTEGRATED TYPE III ORGANIZATION BECASUE SUBSTANTIALLY ALL OF THE ORGANIZATION'S ACTIVITIES ARE IN DIRECT ADVMINISTRATIVE SUPPORT OF ELITE ACADEMIC ACADEMY CHARTER SCHOOLS; HENCE, ASSITING IT IN ACHIEVING ITS EXEMPT PURPOSE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION MAINTAINS A CLOSE AND CONTINIOUS RELATIONSHIP WITH ELITE ACADEMIC ACADEMY SCHOOLS BY PROVIDITHE ORGANIZATION MAINTAINS A CLOSE AND CONTINIOUS RELATIONSHIP WITH ELITE ACADEMIC ACADEMY SCHOOLS BY PROVIDING ADMINISTRATIVE SUPPORT TO CARRY OUT THEIR MISSION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 2
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0824453363
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1824502310
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd12
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ELITE ACADEMIC ACADEMY - LUCERNE
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1ELITE ACADEMIC ACADEMY - MOUNTAIN EMPIRE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02328491
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03455950
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT SUPPORT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM THE STATE FRANCHISE TAX BOARD UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. 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 ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02328491
IRS990ScheduleD/TotalRevenuePerForm990Amt03455950
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03455950
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02328491
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0279396
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1234528
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2210940
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012714
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt110960
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt010800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt110800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt25400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CATHERINE HEREDIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TRACY HASPER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ADAM WOODARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CPO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR OF FINANCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0302910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1256288
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2216340
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0EACH YEAR, THE BOARD OF DIRECTORS MEETS TO DISCUSS THE COMPENSATION FOR ALL COMPANY EMPLOYEES. THE BOARD REVIEW DATA REGARDING THE COMPENSATION PAID TO SIMILARLY QUALIFIED INDIVIDUAL IN FUNCTIONALLY COMPARABLE POSITIONS BY SIMILAR ORGANIZATIONS WITHIN THE GEOGRAPHIC REGION. THE BOARD ALSO REVIEWS THE PERFORMANCE OF THE EMPLOYEES DURING THE PRIOR YEAR AND THE RECOMMENDATIONS OF THE OF MANAGEMENT REGARDING ANY ADJUSTMENTS TO THE EMPLOYEES' COMPENSATION. MANAGEMENT LEAVES THE BOARD MEETING WHILE THE BOARD DELIBERATES AND DECIDES ON ANY ADJUSTMENTS TO COMPENSATION OF THE TOP EXECUTIVE EMPLOYEES, KEY EMPLOYEES, AND OTHER EMPLOYEES FOR THE UPCOMING YEAR. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO MANAGEMENT TO IMPLEMENT THE DECISIONS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT 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 FILLING. 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 REGURARLY BY THE OFFICERS TO IDENTITY POTENTIAL CONFILCTS OF INTEREST. ANY QUESTIONS 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/ExplanationTxt3EACH YEAR, THE BOARD OF DIRECTORS MEETS TO DISCUSS THE COMPENSATION FOR ALL COMPANY EMPLOYEES. THE BOARD REVIEW DATA REGARDING THE COMPENSATION PAID TO SIMILARLY QUALIFIED INDIVIDUAL IN FUNCTIONALLY COMPARABLE POSITIONS BY SIMILAR ORGANIZATIONS WITHIN THE GEOGRAPHIC REGION. THE BOARD ALSO REVIEW THE PERFORMANCE OF THE EMPLOYEES DURING THE PRIOR YEAR AND THE RECOMMENDATIONS OF THE OF MANAGEMENT REGARDING ANY ADJUSTMENTS TO THE EMPLOYEES' COMPENSATION. MANAGEMENT LEAVES THE BOARD MEETING WHILE THE BOARD DELIBERATES AND DECIDES ON ANY ADJUSTMENTS TO COMPENSATION OF THE TOP EXECUTIVE EMPLOYEES, KEY EMPLOYEES, AND OTHER EMPLOYEES FOR THE UPCOMING YEAR. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO MANAGEMENT TO IMPLEMENT THE DECISIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 251,189. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 251,189. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,998. SPED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 100,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,700.
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 IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0784755
IRS990/TotalAssetsEOYAmt01859121
IRS990/TotalAssetsGrp/BOYAmt0784755
IRS990/TotalAssetsGrp/EOYAmt01859121
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0429290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01899201
IRS990/TotalFunctionalExpensesGrp/TotalAmt02328491
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt082773
IRS990/TotalLiabilitiesEOYAmt029680
IRS990/TotalLiabilitiesGrp/BOYAmt082773
IRS990/TotalLiabilitiesGrp/EOYAmt029680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0701982
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01829441
IRS990/TotalOtherCompensationAmt050674
IRS990/TotalProgramServiceExpensesAmt01899201
IRS990/TotalProgramServiceRevenueAmt03455950
IRS990/TotalReportableCompFromOrgAmt0725464

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