CALIFORNIA VIRTUAL ACADEMY AT SAN JOAQUIN -A CALIFORNIA NPRFT CORP-: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CALIFORNIA VIRTUAL ACADEMY AT SAN JOAQUIN -A CALIFORNIA NPRFT CORP- (EIN 32-0208787)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-06
IRS object ID: 202401279349302220
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-06T11:11:16-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	951777440	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GREEN HASSON & JANKS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 S FLOWER STREET SUITE 3300	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90017	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	320208787	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIA VIRTUAL ACADEMY	BusinessNameLine1Txt
Business Name Line2	AT SAN JOAQUIN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CALI	BusinessNameControlTxt
Phone	8055810202	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 MORELAND ROAD	AddressLine1Txt
City	SIMI VALLEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93065	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATE NELSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8055810202	PhoneNum
Signature	2024-04-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KATE	PersonFirstNm
Person Last	NELSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LIZBETH G NEVAREZ	PreparerPersonNm
PTIN	P01399668	PTIN
Phone	3108731600	PhoneNum
Preparation	2024-04-26	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATE NELSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 MORELAND ROAD	AddressLine1Txt
City	SIMI VALLEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93065	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$35,494,476	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CALIVA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	115	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$31,414,714	PYContributionsGrantsAmt
CY Contributions Grants	$35,465,669	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$29,227	PYOtherRevenueAmt
CY Other Revenue	$28,807	CYOtherRevenueAmt
PY Total Revenue	$31,443,941	PYTotalRevenueAmt
CY Total Revenue	$35,494,476	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$13,048,474	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$16,088,405	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$17,978,208	PYOtherExpensesAmt
CY Other Expenses	$18,551,381	CYOtherExpensesAmt
PY Total Expenses	$31,026,682	PYTotalExpensesAmt
CY Total Expenses	$34,639,786	CYTotalExpensesAmt
PY Revenues Less Expenses	$417,259	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$854,690	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,811,993	TotalAssetsBOYAmt
Total Assets EOY	$11,602,727	TotalAssetsEOYAmt
Total Liabilities BOY	$7,394,734	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,330,778	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$417,259	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,271,949	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$28,479,505	ExpenseAmt
Desc	CAVA (CALIFORNIA VIRTUAL ACADEMY) PROGRAMS BLEND INNOVATIVE NEW INSTRUCTIONAL TECHNOLOGY WITH A TRADITIONAL CURRICULUM FOR STUDENTS ALL ACROSS CALIFORNIA. CAVA USES THE K12 CURRICULUM TO OFFER CALIFORNIA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE. WITH INDIVIDUALIZED LEARNING APPROACHES, CAVA AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED IN SCHOOL AND BEYOND.	Desc
Total Program Service Expenses	$28,479,505	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	115	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	APRIL WARREN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8055810202	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 MORELAND ROAD	AddressLine1Txt
City	SIMI VALLEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93065	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KATE NELSON
PRESIDENT	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
PENNY WILKINS
TREASURER	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
LAURIE FRACOLLI
DISTRICT REPRESENTATIVE	1.00	0.00	Yes (X)		$0	$0	$0
DANA TAYLOR
BOARD MEMBER	1.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (1)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	K12 CALIFORNIA LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11720 PLAZA AMERICA DR SUITE 900	AddressLine1Txt
City	RESTON	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	20190	ZIPCd

Field	Value	IRS element (for citing)
Services	CURRICULUM, MATERIALS & SUPPORT SERVICES	ServicesDesc
Compensation	$18,462,223	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$35,465,669	GovernmentGrantsAmt
Total Contributions	$35,465,669	TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER LOCAL REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$28,807	TotalRevenueColumnAmt
Exclusion	$28,807	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$28,807	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,494,476	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$28,807	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$12,613,118	TotalAmt
Program Services	$12,613,118	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,775,426	TotalAmt
Program Services	$1,775,426	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,040,582	TotalAmt
Program Services	$1,040,582	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$659,279	TotalAmt
Program Services	$659,279	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$8,054	TotalAmt
Management And General	$8,054	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$56,515	TotalAmt
Management And General	$56,515	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$5,255,404	TotalAmt
Program Services	$366,062	ProgramServicesAmt
Management And General	$4,889,342	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$230,060	TotalAmt
Program Services	$47,597	ProgramServicesAmt
Management And General	$182,463	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,099,569	TotalAmt
Program Services	$7,070,543	ProgramServicesAmt
Management And General	$29,026	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,599	TotalAmt
Program Services	$14,705	ProgramServicesAmt
Management And General	$8,894	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$67,516	TotalAmt
Program Services	$42,070	ProgramServicesAmt
Management And General	$25,446	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$41,369	TotalAmt
Program Services	$41,369	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$43,834	TotalAmt
Program Services	$41,623	ProgramServicesAmt
Management And General	$2,211	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTIONAL MATERIALS	$4,767,131	$4,767,131
DISTRICT FEES	$958,330		$958,330

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,639,786	TotalAmt
Program Services	$28,479,505	ProgramServicesAmt
Management And General	$6,160,281	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,696,628	BOYAmt
EOY	$5,661,327	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,976,484	BOYAmt
EOY	$5,765,191	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$32,700	BOYAmt
EOY	$53,580	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$424,418	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$301,789	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$106,181	BOYAmt
EOY	$122,629	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,811,993	BOYAmt
EOY	$11,602,727	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,161,628	BOYAmt
EOY	$2,091,472	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$780,811	BOYAmt
EOY	$5,621,962	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,452,295	BOYAmt
EOY	$2,617,344	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,394,734	BOYAmt
EOY	$10,330,778	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$115,299	BOYAmt
EOY	$1,005,258	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$532,558	BOYAmt
EOY	$266,691	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$417,259	BOYAmt
EOY	$1,271,949	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,811,993	BOYAmt
EOY	$11,602,727	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$854,690	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,053,902	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,295,881	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,154,499	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$31,414,714	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,465,669	CurrentTaxYearAmt
Total	$117,384,665	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,053,902	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,295,881	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,154,499	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$31,414,714	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,465,669	CurrentTaxYearAmt
Total	$117,384,665	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$117,384,665	PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$6,296	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,701	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,227	CurrentTaxYearMinus1YearAmt
Current Tax Year	$28,807	CurrentTaxYearAmt
Total	$69,031	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$117,453,696	TotalSupportAmt
Public Support CY170	0.99940	PublicSupportCY170Pct
Public Support PY170	0.97490	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$424,418	OtherCostOrOtherBasisAmt
Depreciation	$301,789	DepreciationAmt
Book Value	$122,629	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$122,629	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO K12 CALIFORNIA, LLC	$1,794,346
DUE TO FEDERAL, STATE, AND LOCAL GOVERNMENTS	$822,998

Field	Value	IRS element (for citing)
Total Liability	$2,617,344	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$35,494,476	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$35,494,476	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$35,494,476	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$34,639,786	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$34,639,786	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$34,639,786	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	CALIFORNIA VIRTUAL ACADEMY AT SAN JOAQUIN RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED JUNE 30, 2023, CALIFORNIA VIRTUAL ACADEMY AT SAN JOAQUIN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PART VII, LINE 5	FormAndLineReferenceDesc
Explanation	THE FILING ORGANIZATION DOES NOT PAY ANY COMPENSATION TO ANY OFFICERS. LAURIE FRACOLLI RECEIVED PRO-RATED COMPENSATION FROM THE NEW JERUSALEM ELEMENTARY UNIFIED SCHOOL DISTRICT FOR SERVICES RENDERED IN HER CAPACITY AS A DISTRICT REPRESENTATIVE TO THE FILING ORGANIZATION. LAURIE SPENDS 1 HOUR PER WEEK OF HER FULL TIME JOB UNDERTAKING WORK FOR THE FILING ORGANIZATION.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION HAS CHOSEN K12 CALIFORNIA LLC (K12) AS ITS PRIMARY CURRICULUM PROVIDER. K12 ALSO PROVIDES THE ORGANIZATION'S TECHNOLOGY AND SUPPORT SERVICES WHILE THE ORGANIZATION EMPLOYS AND MANAGES THE ADMINISTRATORS, TEACHERS AND OTHER PERSONNEL. K12 PROVIDES ITS SERVICES UNDER THE DIRECTION OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8B	THIS QUESTION IS NOT APPLICABLE SINCE THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS GIVEN TO GOVERNING BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUAL QUESTIONNAIRES ARE GIVEN TO ALL BOARD MEMBERS FOR SIGNING. THE QUESTIONNAIRES ARE REVIEWED BY THE FINANCE DIRECTOR. IF A CONFLICT OF INTEREST ARISES WITH A BOARD MEMBER, THEN THE BOARD MEMBER MUST RESIGN FROM THEIR POSITION.
FORM 990, PART VI, SECTION B, LINE 15	NONE OF THE OFFICERS ARE COMPENSATED BY THE ORGANIZATION. ADDITIONALLY, THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. THEREFORE, THE ORGANIZATION DOES NOT HAVE A COMPENSATION DETERMINATION POLICY OR PROCEDURE.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	SUPPORT SERVICES FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,609,365. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,609,365. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 366,062. MANAGEMENT AND GENERAL EXPENSES 279,977. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 646,039.