Civic Intelligence

CLV Strong Start Academy Elementary Schools Inc.

EIN 88-1401328 • 501(c)3 • Las Vegas, NV

Pub. 78 Eligible

Profile

The mission of strong start academy elementary school (ssaes) is to provide equitable, high-quality academics as we prepare our bilingual, civic-minded thinkers to maximize their potential in their community and the world. Ssaes is committed to building a culture of high academic achievement for all students. All children will engage in dual language education that supports and embraces the development of english and spanish while honoring their home languages and cultures. Ssaes will offer rich linguistic and cultural education that values and develops families' cultural heritages and home languages as assets.providing an enriched multilingual education combined with high expectations will help students attain their greatest potential, and close the achievement gap while preparing them for success in the 21st century.

310 S 9th StLas Vegas, NV 89101

www.clvstrongstartes.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.67x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M 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

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

Up

$4,492,361

Up $2,603,746 (+138%) from 2023

Liabilities

Up

$2,715,263

Up $2,564,769 (+1704%) from 2023

Net Assets

Up

$1,777,098

Up $38,977 (+2.2%) from 2023

Revenue

Up

$4,054,152

Up $946,726 (+30%) from 2023

Expenses

Up

$4,015,175

Up $1,811,384 (+82%) from 2023

Net Income

Down

$38,977

Down $864,658 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2022: $890,374Liabilities 2022: $55,888Net Assets 2022: $834,4862022Assets 2023: $1,888,615Liabilities 2023: $150,494Net Assets 2023: $1,738,1212023Assets 2024: $4,492,361Liabilities 2024: $2,715,263Net Assets 2024: $1,777,0982024

Highlighted filing

2024

Assets$4,492,361
Liabilities$2,715,263
Net Assets$1,777,098

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2022: $1,109,050Expenses 2022: $274,564Net Income 2022: $834,4862022Revenue 2023: $3,107,426Expenses 2023: $2,203,791Net Income 2023: $903,6352023Revenue 2024: $4,054,152Expenses 2024: $4,015,175Net Income 2024: $38,9772024

Highlighted filing

2024

Revenue$4,054,152
Expenses$4,015,175
Net Income$38,977

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$4,054,152
Mission and Program Overview

Mission

The mission of strong start academy elementary school (ssaes) is to provide equitable, high-quality academics as we prepare our bilingual, civic-minded thinkers to maximize their potential in their community and the world. Ssaes is committed to building a culture of high academic achievement for all students. All children will engage in dual language education that supports and embraces the development of english and spanish while honoring their home languages and cultures. Ssaes will offer rich linguistic and cultural education that values and develops families' cultural heritages and home languages as assets.providing an enriched multilingual education combined with high expectations will help students attain their greatest potential, and close the achievement gap while preparing them for success in the 21st century.

Provide equitable, high-quality education for bilingual, civic-minded thinkers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,404,765$1,583,406▲ $178,641
Accounts Receivable$93,398$436,627▲ $343,229
Land, Buildings, and Equipment, Net$37,333$52,558▲ $15,225
Prepaid Expenses and Deferred Charges$52,380$18,068▼ $34,312
Total Assets$1,888,615$4,492,361▲ $2,603,746
Other Assets Total$300,739$2,401,702▲ $2,100,963
Liabilities
Other Liabilities$0$2,369,857▲ $2,369,857
Accounts Payable and Accrued Expenses$150,494$345,406▲ $194,912
Total Liabilities$150,494$2,715,263▲ $2,564,769
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,738,121$1,777,098▲ $38,977
Total Net Assets Fund Balance$1,738,121$1,777,098▲ $38,977
Total Liabilities and Net Assets / Fund Balance$1,888,615$4,492,361▲ $2,603,746

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$34,667$5,333$40,000
Equipment$17,891$942$18,833
Other Assets Org$2,401,702--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Miriam BenitezPrincipalFT$110,494$42,530$153,024
Susana Coronado-abramsInstructional CoachFT$111,968$34,093$146,061

Board Members and Trustees

NameTitle
Lorna James-cervantesPresident
Alee MooreDirector
Dachresha HarrisDirector
Nicole ThompsonDirector
Alain BengocheaSecretary
Jaime GonzalezTreasurer, Starting Oct 2023
Sylvia LazosTreasurer, Through Oct 2023

Highest Paid Contractors

ContractorServicesLocationCompensation
TntpProfessional Development500 7TH AVENUE 8TH FLOOR, New York, NY 10018$109,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,053,720
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$432
Change in Net Assets
$38,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,054,152
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,054,152
Total Revenue per Form 990
$4,054,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,617,411
Other Expenses$1,397,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,431,763$57,793-$1,489,556
Pension Plan Contributions$640,149$66,988-$707,137
Fees for Services Other$428,273$81,206-$509,479
Information Technology$236,540$18,047-$254,587
Other Employee Benefits$240,309$10,817-$251,126
Other Expenses$158,198$64,373-$222,571
Office Expenses$175,731$16,594-$192,325
Current Officers, Directors, Trustees, and Key Employees$157,721$11,871-$169,592
Advertising$19,052$76,207-$95,259
Occupancy$59,343$14,836-$74,179
Insurance$28,164$7,041-$35,205
Travel$9,940$610-$10,550
Depreciation Depletion$722$2,887-$3,609
Total Functional Expenses$3,585,905$429,270$0$4,015,175

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,015,175
Total Expenses per Audited Statements$4,015,175
Total Expenses per Form 990$4,015,175
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,347,881
Deferred Inflows - Pensions$21,976
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
No
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 7A

The mayor and city council of las vegas have the right to appoint members of the board of directors.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committes that have the authority 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.

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

All employees, officers, and directors are covered under the organization's conflict of interest policy. All designated employees and common directors are required to annually disclose potential conflicts. Monitoring is performed regularly by the officers to identify potential conflicts of interest. The board or designated committee reviews any conflicts presented by interested parties. The chairperson 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 proposed transaction. Any questions of a conflict are addressed with the interested person, who is required to disclose the existence of any material financial interest and be afforded the opportunity to disclose all material facts to the board. 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. If a conflict of interest is identified, the interested person must refrain from participating in any and all discussions related to that business matter. All deliberation and decisions are recorded in meeting minutes.

Form 990, Part VI, Section B, Line 15A

The principal's pay is determined based on data provided by external charter management organizations and through comparison studies of other charter schools. The board must vote to approve the principal's compensation as a direct action. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public through its website.

Filing and Contact Details

Filer

Filer Name
Clv Strong Start Academy
EIN
88-1401328
Phone
7024630222
Address
310 S 9TH ST, LAS VEGAS, NV 89101

Signing Officer

Name
Miriam Benitez
Title
Executive Director
Phone
7024630222
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miriam Benitez
Formed
2022
Legal Domicile
Nv
Voting Board Members
7
Independent Board Members
7
Employees
34
Volunteers
8

Preparer

Firm
Cliftonlarsonallen Llp
Address
10845 GRIFFITH PEAK DRIVE SUITE 550, LAS VEGAS, NV 89135
Preparer
Amber M Baker
Phone
7029338200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Training and development: program service expenses 261,375. Management and general expenses 0. Fundraising expenses 0. Total expenses 261,375. All other fees for services: program service expenses 166,898. Management and general expenses 81,206. Fundraising expenses 0. Total expenses 248,104.

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART X, LINE 2:

The school is classified as a tax-exempt organization under section 501(c)(3) of the internal revenue code and comparable sections of the nevada income tax statutes.

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IRS990/MissionDesc0THE MISSION OF STRONG START ACADEMY ELEMENTARY SCHOOL (SSAES) IS TO PROVIDE EQUITABLE, HIGH-QUALITY ACADEMICS AS WE PREPARE OUR BILINGUAL, CIVIC-MINDED THINKERS TO MAXIMIZE THEIR POTENTIAL IN THEIR COMMUNITY AND THE WORLD. SSAES IS COMMITTED TO BUILDING A CULTURE OF HIGH ACADEMIC ACHIEVEMENT FOR ALL STUDENTS. ALL CHILDREN WILL ENGAGE IN DUAL LANGUAGE EDUCATION THAT SUPPORTS AND EMBRACES THE DEVELOPMENT OF ENGLISH AND SPANISH WHILE HONORING THEIR HOME LANGUAGES AND CULTURES. SSAES WILL OFFER RICH LINGUISTIC AND CULTURAL EDUCATION THAT VALUES AND DEVELOPS FAMILIES' CULTURAL HERITAGES AND HOME LANGUAGES AS ASSETS.PROVIDING AN ENRICHED MULTILINGUAL EDUCATION COMBINED WITH HIGH EXPECTATIONS WILL HELP STUDENTS ATTAIN THEIR GREATEST POTENTIAL, AND CLOSE THE ACHIEVEMENT GAP WHILE PREPARING THEM FOR SUCCESS IN THE 21ST CENTURY.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010817
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0240309
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0251126
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt064373
IRS990/OtherExpensesGrp/ProgramServicesAmt0158198
IRS990/OtherExpensesGrp/TotalAmt0222571
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt02369857
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0432
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0432
IRS990/OtherRevenueTotalAmt0432
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt057793
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01431763
IRS990/OtherSalariesAndWagesGrp/TotalAmt01489556
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt066988
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0640149
IRS990/PensionPlanContributionsGrp/TotalAmt0707137
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt052380
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018068
IRS990/PrincipalOfficerNm0MIRIAM BENITEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03106780
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0886681
IRS990/PYOtherRevenueAmt0646
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0903635
IRS990/PYSalariesCompEmpBnftPaidAmt01317110
IRS990/PYTotalExpensesAmt02203791
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03107426
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt038977
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt017891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0942
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018833
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04015175
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034667
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05333
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02401702
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS - PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02347881
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS - PENSIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04054152
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE SECTIONS OF THE NEVADA INCOME TAX STATUTES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt052558
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02401702
IRS990ScheduleD/TotalExpensesPerForm990Amt04015175
IRS990ScheduleD/TotalLiabilityAmt02369857
IRS990ScheduleD/TotalRevenuePerForm990Amt04054152
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04054152
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04015175
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 RACIALLY NONDISCRIMINATORY POLICY IS LOCATED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS A TUITION FREE PUBLIC CHARTER SCHOOL, NO FINANCIAL ASSISTANCE IS PROVIDED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CHARTER SCHOOL IS PRIMARILY FUNDED BY THE CITY OF LAS VEGAS, THE STATE OF NEVADA AND FEDERAL GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0110494
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount04530
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036733
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01267
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MIRIAM BENITEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153024
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MAYOR AND CITY COUNCIL OF LAS VEGAS HAVE THE RIGHT TO APPOINT MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES, OFFICERS, AND DIRECTORS ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL DESIGNATED EMPLOYEES AND COMMON DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON 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 PROPOSED TRANSACTION. ANY QUESTIONS OF A CONFLICT ARE ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY MATERIAL FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. 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. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE INTERESTED PERSON MUST REFRAIN FROM PARTICIPATING IN ANY AND ALL DISCUSSIONS RELATED TO THAT BUSINESS MATTER. ALL DELIBERATION AND DECISIONS ARE RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRINCIPAL'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE PRINCIPAL'S COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRAINING AND DEVELOPMENT: PROGRAM SERVICE EXPENSES 261,375. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 261,375. ALL OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 166,898. MANAGEMENT AND GENERAL EXPENSES 81,206. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,104.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01888615
IRS990/TotalAssetsEOYAmt04492361
IRS990/TotalAssetsGrp/BOYAmt01888615
IRS990/TotalAssetsGrp/EOYAmt04492361
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt04053720
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0429270
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03585905
IRS990/TotalFunctionalExpensesGrp/TotalAmt04015175
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150494
IRS990/TotalLiabilitiesEOYAmt02715263
IRS990/TotalLiabilitiesGrp/BOYAmt0150494
IRS990/TotalLiabilitiesGrp/EOYAmt02715263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01738121
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01777098

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