FURP.ORG / PUBLIC DATA EXPLORER

WESTERN MANDARIN IMMERSION CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WESTERN MANDARIN IMMERSION CHARTER SCHOOL (EIN 82-5267902)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-10
IRS object ID
202511009349301521
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-10T18:52:12-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272956198PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHRISTY WHITE ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1348 OLIVE STREETAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN825267902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN MANDARIN IMMERSION CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOL DBA IRVINE INTERNATIONAL ACADEMYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone9492426164PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14782 KAREN ANN LNAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP926042439ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR AMY KERNANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9492426164PhoneNum
Signature2025-04-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARCY KEARNEYPreparerPersonNm
PTINP02370487PTIN
Phone6192708222PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerEXECUTIVE DIRECTORPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14782 KAREN ANN LNAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP926042439ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,115,427GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressIRVINEIA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionA TUITION-FREE, MANDARIN/ENGLISH IMMERSION+SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATH SCHOOL.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee63TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,574,794PYContributionsGrantsAmt
CY Contributions Grants$6,090,572CYContributionsGrantsAmt
PY Program Service Revenue$21,458PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$4,329PYInvestmentIncomeAmt
CY Investment Income$10,876CYInvestmentIncomeAmt
PY Other Revenue$9,238PYOtherRevenueAmt
CY Other Revenue$5,454CYOtherRevenueAmt
PY Total Revenue$3,609,819PYTotalRevenueAmt
CY Total Revenue$6,106,902CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,925,188PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,673,058CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,706,836PYOtherExpensesAmt
CY Other Expenses$2,161,692CYOtherExpensesAmt
PY Total Expenses$4,632,024PYTotalExpensesAmt
CY Total Expenses$5,834,750CYTotalExpensesAmt
PY Revenues Less Expenses-$1,022,205PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$272,152CYRevenuesLessExpensesAmt
Total Assets BOY$700,748TotalAssetsBOYAmt
Total Assets EOY$996,375TotalAssetsEOYAmt
Total Liabilities BOY$1,524,431TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,547,906TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$823,683NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$551,531NetAssetsOrFundBalancesEOYAmt
MissionWE WILL PROVIDE A BILINGUAL AND BILITERATE EDUCATION THAT PROMOTES HIGH ACADEMIC ACHIEVEMENT AND CULTIVATES STUDENTS' SOCIAL EMOTIONAL INTELLIGENCE AND CURIOSITY, EQUIPPING THEM WITH 21ST CENTURY LEARNING SKILLS TO THRIVE IN OUR DYNAMIC GLOBAL SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,306,678ExpenseAmt
DescOPERATION OF A PUBLIC CHARTER SCHOOL: THE IRVINE INTERNATIONAL ACADEMY IS A PUBLIC CHARTER SCHOOL SERVING TRANSITIONAL KINDERGARTEN (TK) THROUGH 6TH GRADE STUDENTS. THE CHARTER SCHOOL'S EDUCATIONAL MODEL INTEGRATES MANDARIN LANGUAGE IMMERSION AND A STATE STANDARDS-ALIGNED CURRICULUM THAT INCORPORATES "STEAM" (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS) ENSURING THAT OUR STUDENTS ARE PREPARED TO EXCEL AND PROSPER IN THE 21ST CENTURY. THE 2023-24 SCHOOL YEAR, WE HAD 372 STUDENTS IN GRADES TK TO 7.Desc
Total Program Service Expenses$4,306,678TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee63EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9492426164PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14782 KAREN ANN LNAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP926042439ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
DOUG HUSEN JD
CHAIR1.00Yes (X)Yes (X)$0$0$0
MILLER ZHUANG
MEMBER1.00Yes (X)$0$0$0
BRETT FREEMAN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DAVID SUN
TREASURER1.00Yes (X)Yes (X)$0$0$0
FELIPE DELGADO
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
MOLLY CHANG
MEMBER1.00Yes (X)$0$0$0
STEFAN BEAN
PRINCIPAL/EXECUTIVE DIRECTOR40.00Yes (X)Yes (X)$186,475$0$39,598
ANGELA BROWN
TEACHER40.00$108,571$0$27,378Yes (X)
JOSE FERNANDEZ
DIRECTOR OF STUDENT SERVICES40.00$102,080$0$25,918Yes (X)
FENG CHUN LUNG
TEACHER40.00$103,746$0$28,321Yes (X)
MICHAEL SCOTT
FORMER EXECUTIVE DIRECTOR0.00$17,037$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$517,909TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$121,215TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
EQUITY LEGAL GROUP PC
201 S LAKE AVE STE 506PASADENACA91101LEGAL SERVICES$253,375
STRATEGIC KIDS LLC
26941 CABOT RD 109LAGUNA HILLSCA92653EDUCATIONAL SERVICES$239,189
REVOLUTION FOODS PBC
5743 SMITHWAY STREETCOMMERCECA90040STUDENT MEALS$205,213
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Fundraising$28,644FundraisingAmt
Related Organizations$24,849RelatedOrganizationsAmt
Government Grants$5,823,139GovernmentGrantsAmt
All Other Contributions$213,940AllOtherContributionsAmt
Noncash Contributions$4,849NoncashContributionsAmt
Total Contributions$6,090,572TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,376TotalRevenueColumnAmt
Exclusion$8,376ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$2,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$2,500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,500TotalRevenueColumnAmt
Exclusion$2,500ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$7,423FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$28,644ContriRptFundraisingEventAmt
Fundraising Direct Expenses$8,525FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,102TotalRevenueColumnAmt
Exclusion-$1,102ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREFUNDDesc
Business900099BusinessCd
Total Revenue Column$6,556TotalRevenueColumnAmt
Exclusion$6,556ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,556OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,106,902TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$16,330ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$229,678TotalAmt
Management And General$229,678ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,612,906TotalAmt
Program Services$2,218,858ProgramServicesAmt
Management And General$394,048ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$530,197TotalAmt
Program Services$487,038ProgramServicesAmt
Management And General$43,159ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$161,223TotalAmt
Program Services$128,437ProgramServicesAmt
Management And General$32,786ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$139,054TotalAmt
Program Services$111,151ProgramServicesAmt
Management And General$27,903ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,028TotalAmt
Management And General$23,028ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,925TotalAmt
Management And General$15,925ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$538,815TotalAmt
Program Services$215,605ProgramServicesAmt
Management And General$323,210ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$52,302TotalAmt
Program Services$52,302ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$54,552TotalAmt
Program Services$54,552ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$346,488TotalAmt
Program Services$313,302ProgramServicesAmt
Management And General$33,186ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,013TotalAmt
Program Services$3,013ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$148TotalAmt
Program Services$148ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$337,656TotalAmt
Management And General$337,656ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$107,682TotalAmt
Program Services$107,682ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BOOKS AND SUPPLIES$506,052$480,497$25,555
SPED CONSULTANTS$134,093$134,093
CHARTER AUTHORIZER FEES$41,938$41,938

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,834,750TotalAmt
Program Services$4,306,678ProgramServicesAmt
Management And General$1,528,072ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$252,687BOYAmt
EOY$238,720EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$171,108BOYAmt
EOY$249,112EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$243,263BOYAmt
EOY$461,431EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$33,690BOYAmt
EOY$47,112EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$700,748BOYAmt
EOY$996,375EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$290,618BOYAmt
EOY$236,804EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$534,015BOYAmt
EOY$132,236EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$81,570EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$699,798BOYAmt
EOY$1,097,296EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,524,431BOYAmt
EOY$1,547,906EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$823,683BOYAmt
EOY-$742,813EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$191,282EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$823,683BOYAmt
EOY-$551,531EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$700,748BOYAmt
EOY$996,375EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$272,152ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,115,427TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,115,427RevenueSubtotalAmt
Other Revenues Not Included-$8,525OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$8,525RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,106,902TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,843,275TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$8,525OtherExpensesIncludedAmt
Expenses Not Reported$8,525ExpensesNotReportedAmt
Expenses Subtotal$5,834,750ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,834,750TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT 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 -8,525.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENT DIRECT EXPENSES 8,525.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE ORGANIZATION MAKES ITS NONDISCRIMINATORY POLICY AVAILABLE ON ITS WEBSITE AS WELL AS WITHIN THE CHARTER PETITION OF THE PUBLIC CHARTER SCHOOL.
SCHEDULE E, PART I, LINE 6AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION AS WELL AS LOCAL PROPERTY TAXES PASSED THROUGH THE LOCAL SCHOOL DISTRICT.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1YEAR OF THE DRAGONEvent1Nm
Gross Receipts Event1$28,644GrossReceiptsEvent1Amt
Charitable Contri Event1$28,644CharitableContriEvent1Amt
Event2BOOK FAIREvent2Nm
Gross Receipts Event2$6,772GrossReceiptsEvent2Amt
Gross Revenue Event2$6,772GrossRevenueEvent2Amt
Other Direct Expenses Event2$7,079OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$651GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$651GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$1,446OthDirectExpnssOtherEventsAmt
Gross Receipts Total$36,067GrossReceiptsTotalAmt
Charitable Contributions Tot$28,644CharitableContributionsTotAmt
Gross Revenue Total Events$7,423GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$8,525OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$8,525DirectExpenseSummaryEventsAmt
Net Income Summary-$1,102NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
STEFAN BEAN
PRINCIPAL/EXECUTIVE DIRECTOR$186,475$0$0$0$0$0$35,430$0$4,168$0$226,073$0$0$0
MICHAEL SCOTT
FORMER EXECUTIVE DIRECTOR$0$0$0$0$17,037$0$0$0$0$0$17,037$0$0$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonMICHAEL SCOTTPersonNm
Relationship With OrgFORMER EXECUTIVE DIRECTORRelationshipWithOrgTxt
Loan PurposeEMPLOYMENT SETTLEMENT AGREEMENTLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$119,880OriginalPrincipalAmt
Balance Due$81,570BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$81,570TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART IIFormAndLineReferenceDesc
ExplanationIN AUGUST 2023, THE ORGANIZATION ENTERED INTO A SETTLEMENT AGREEMENT WITH THE FORMER EXECUTIVE DIRECTOR. AS PART OF THE AGREEMENT, A TOTAL SEPARATION PAYMENT OF $119,880 IS TO BE PAD IN 30-MONTHLY INSTALLMENTS WITH AN INTEREST RATE OF 5%. IN 2023-24, THE ORGANIZATION MADE PAYMENTS ON THE AGREEMENT TOTALING $38,310. AS OF JUNE 30, 2024, $81,750 REMAINED PAYABLE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BUSINESS SERVICES PROVIDER FOR ACCURACY THEN PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FINALIZING.
FORM 990, PART VI, SECTION B, LINE 12CMANAGEMENT AND MEMBERS OF THE BOARD MUST ANNUAL COMPLETE THE CA FORM 700 STATEMENT OF ECONOMIC BENEFIT.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. COMPENSATION IS DOCUMENTED THROUGH A WRITTEN EMPLOYMENT AGREEMENT.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1IRVINE INTERNATIONAL ACADEMY PARENT-TEACHER ORGANIZATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14782 KAREN ANN LNAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92604ZIPCd
FieldValueIRS element (for citing)
EIN871587340EIN
Primary ActivitiesSCHOOL SUPPORTPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12D, III-OPublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1IRVINE INTERNATIONAL ACADEMY PTOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$24,849InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt