RIVER SPRINGS CHARTER SCHOOL INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: RIVER SPRINGS CHARTER SCHOOL INC (EIN 20-5069467)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-09
IRS object ID: 202411309349305161
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 D
Schedule E
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-09T15:06:00-07:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	953606498	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CWDL CPAs	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5151 Murphy Canyon Rd Ste 135	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92123	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	205069467	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RIVER SPRINGS CHARTER SCHOOL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RIVE	BusinessNameControlTxt
Phone	9512528800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	27740 JEFFERSON AVE	AddressLine1Txt
City	TEMECULA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92590	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TANYA ROGERS	PersonNm
Person Title	Asst Supt Business	PersonTitleTxt
Signature	2024-05-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TANYA	PersonFirstNm
Person Last	ROGERS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN DOMINGUEZ CPA	PreparerPersonNm
PTIN	P01955973	PTIN
Phone	8585652700	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

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	TANYA ROGERS	PrincipalOfficerNm
Gross Receipts	$118,293,458	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPRINGSCS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2006	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	A TK-12TH GRADE CHARTER SCHOOL OFFERING EACH OF ITS STUDENTS A PERSONALIZED ACADEMIC PROGRAM.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	969	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$85,073,493	PYContributionsGrantsAmt
CY Contributions Grants	$111,082,474	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$49,404	PYInvestmentIncomeAmt
CY Investment Income	$217,239	CYInvestmentIncomeAmt
PY Other Revenue	$5,524,161	PYOtherRevenueAmt
CY Other Revenue	$6,993,745	CYOtherRevenueAmt
PY Total Revenue	$90,647,058	PYTotalRevenueAmt
CY Total Revenue	$118,293,458	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$54,716,388	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$69,036,605	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$26,572,540	PYOtherExpensesAmt
CY Other Expenses	$34,987,670	CYOtherExpensesAmt
PY Total Expenses	$81,288,928	PYTotalExpensesAmt
CY Total Expenses	$104,024,275	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,358,130	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$14,269,183	CYRevenuesLessExpensesAmt
Total Assets BOY	$67,639,027	TotalAssetsBOYAmt
Total Assets EOY	$140,055,400	TotalAssetsEOYAmt
Total Liabilities BOY	$39,343,623	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$97,447,063	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$28,295,404	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$42,608,337	NetAssetsOrFundBalancesEOYAmt
Mission	OUR MISSION IS TO FOSTER THE INNATE CURIOSITY OF OUR STUDENTS, EMPOWER THEIR PARENTS, AND PROMOTE OPTIUM LEARNING BY COLLABORATIVELY DEVELOPING A PERSONALIZED LEARNING PROGRAM FOR EACH STUDENT.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$80,987,813	ExpenseAmt
Revenue	$11,082,474	RevenueAmt
Desc	OPERATION OF A CALIFORNIA PUBLIC CHARTER SCHOOL: DURING 2022-23, RIVER SPRINGS CHARTER SCHOOL (RSCS) SERVED APPROXIMATELY 6,364 STUDENTS. RSCS IS A PARENT CHOICE SCHOOL WHERE THE COMMUNITY IS THE CLASSROOM. RSCS IS OPEN TO ALL STUDENTS IN GRADES TK-12. RSCS BELIEVES THAT LEARNING BEST OCCURS WHEN STUDENTS ARE EDUCATED THROUGH A PERSONALIZED LEARNING (PL), GOAL-ORIENTED CURRICULUM WHICH IS DEVELOPED UTILIZING HOME-BASED LEARNING MODELS, INTERNSHIPS, COMMUNITY-BASED EDUCATIONAL PROGRAMS, GROUP SEMINARS, DISTANCE LEARNING VIA CURRENT TECHNOLOGY, SUPPLEMENTAL LEARNING PROJECTS, AND CURRENT EDUCATIONAL RESEARCH.	Desc
Total Program Service Expenses	$80,987,813	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	178	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	969	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TANYA ROGERS CPA MBA CFE	PersonNm
Phone	9512528800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	27740 JEFFERSON AVE	AddressLine1Txt
City	TEMECULA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92590	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
Kathleen Hermsmeyer
Superintendent	21.00	0.00	$166,674	$0	$0
Debra Daniel
Asst Supt.	21.00	0.00	$150,752	$0	$0
David G Black
Sr. Dir. Facilitie	21.00	0.00	$150,108	$0	$0
Amy Wright-Podratz
Asst Super Admin	21.00	0.00	$141,490	$0	$0
Katherine Pangle
Sr. Director Acade	21.00	0.00	$132,530	$0	$0
Jenny Adamo
Director	2.00	0.00	$6,500	$0	$0	Yes (X)	Yes (X)
Stephanie Heiliger
Treasurer	2.00	0.00	$6,500	$0	$0	Yes (X)	Yes (X)
Steffany Johnson
Treasurer	2.00	0.00	$6,250	$0	$0	Yes (X)	Yes (X)
Louis Fetherolf
Secretary	2.00	0.00	$6,000	$0	$0	Yes (X)	Yes (X)
REGINALD WADLINGTON
Director	2.00	0.00	$5,750	$0	$0	Yes (X)
Jamie Thompson
board chair	2.00	0.00	$5,500	$0	$0	Yes (X)	Yes (X)
Rachel Couch
Director	5.00	0.00	$5,000	$0	$0	Yes (X)	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$783,054	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
VALLIN JR PABLO
45559 Olympic Way	Temecula	CA	92592	Landscaping	$182,200
MARIA ARREDONDO ALCANTARA
19911 temescal canyon	corona	CA	92881	construction	$323,704
EDTHEORY LLC
6701 knoll center pkwy ste 250	pleasanton	CA	94566	SpEd	$286,232
JUAN CARLOS MIRANDA
33175 ginger lane	lake elsinore	CA	92530	painting	$115,600
PARALLEL 40 PRODUCTIONS LLC
2840 fletcher pkwy	el cajon	CA	92020	marketing	$148,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Government Grants	$111,082,474	GovernmentGrantsAmt
Total Contributions	$111,082,474	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$217,239	TotalRevenueColumnAmt
Related Or Exempt Func Income	$217,239	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER LOCAL REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$6,993,745	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,993,745	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$6,993,745	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$118,293,458	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,210,984	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$41,500	TotalAmt
Program Services	$35,275	ProgramServicesAmt
Management And General	$6,225	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$50,213,312	TotalAmt
Program Services	$42,204,209	ProgramServicesAmt
Management And General	$8,009,103	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$18,781,793	TotalAmt
Program Services	$17,766,137	ProgramServicesAmt
Management And General	$1,015,656	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$7,936,154	TotalAmt
Program Services	$3,491,909	ProgramServicesAmt
Management And General	$4,444,245	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$210,381	TotalAmt
Program Services	$178,368	ProgramServicesAmt
Management And General	$32,013	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$8,772,796	TotalAmt
Program Services	$5,582,459	ProgramServicesAmt
Management And General	$3,190,337	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,134,572	TotalAmt
Program Services	$1,048,365	ProgramServicesAmt
Management And General	$86,207	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$688,050	TotalAmt
Program Services	$620,560	ProgramServicesAmt
Management And General	$67,490	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,345,114	TotalAmt
Management And General	$2,345,114	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$779,038	TotalAmt
Management And General	$779,038	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS AND SUPPLIES	$4,992,317	$4,766,280	$226,037
equipment lease interest	$2,884,058	$2,884,058
operatioal services	$2,706,441		$2,706,441
MEALS & ENTERTAINMENT	$1,604,616	$1,604,616

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$934,133	TotalAmt
Program Services	$805,577	ProgramServicesAmt
Management And General	$128,556	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$104,024,275	TotalAmt
Program Services	$80,987,813	ProgramServicesAmt
Management And General	$23,036,462	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$14,670,839	BOYAmt
EOY	$16,821,529	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$16,142,025	BOYAmt
EOY	$1,000	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$6,454,997	BOYAmt
EOY	$21,729,463	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$487,048	BOYAmt
EOY	$473,167	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$20,035,243	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$14,539,090	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$25,734,068	BOYAmt
EOY	$5,496,153	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,150,050	BOYAmt
EOY	$95,534,088	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$67,639,027	BOYAmt
EOY	$140,055,400	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,640,558	BOYAmt
EOY	$6,599,616	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,154,642	BOYAmt
EOY	$957,387	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,093,953	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,454,470	BOYAmt
EOY	$89,890,060	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$39,343,623	BOYAmt
EOY	$97,447,063	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	$28,295,404	BOYAmt
EOY	$42,608,337	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$28,295,404	BOYAmt
EOY	$42,608,337	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$67,639,027	BOYAmt
EOY	$140,055,400	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$14,269,183	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$43,750	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,749,088	OtherCostOrOtherBasisAmt
Depreciation	$2,783,735	DepreciationAmt
Book Value	$2,965,353	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,396,129	OtherCostOrOtherBasisAmt
Depreciation	$3,638,752	DepreciationAmt
Book Value	$757,377	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,890,026	OtherCostOrOtherBasisAmt
Depreciation	$8,116,603	DepreciationAmt
Book Value	$1,773,423	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,496,153	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
CASH HELD BY TRUSTEE	$4,277,324
FINANCING OPERATING RIGHT OF USE	$82,568,523
oPERATING RIGHT OF USE	$7,321,537
SECURITY DEPOSIT	$1,366,704

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$95,534,088	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Finance Lease liability	$82,568,523
Operating lease liability	$7,321,537

Field	Value	IRS element (for citing)
Total Liability	$89,890,060	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$118,293,458	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$118,293,458	RevenueSubtotalAmt
Total Revenue Per Form990	$118,293,458	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$104,068,025	TotExpnsEtcAuditedFinclStmtAmt
Prior Year Adjustments	$43,750	PriorYearAdjustmentsAmt
Expenses Not Reported	$43,750	ExpensesNotReportedAmt
Expenses Subtotal	$104,024,275	ExpensesSubtotalAmt
Total Expenses Per Form990	$104,024,275	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X : FIN48 Footnote	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION'S MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	false	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	THE NONDISCRIMINATORY POLICY IS MADE KNOWN THROUGH INFORMATION AVAILABLE ON THE ORGANIZATION'S WEBSITE, WITHIN THE CHARTERING DOCUMENT FOR THE CALIFORNIA PUBLIC CHARTER SCHOOL, AND OTHER CORRESPONDENCES WITH THE GENERAL PUBLIC.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained	THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED.
Schedule E, Line 5 - Explanation of Organization Discrimination by Race
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency	THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE UNITED STATES AND CALIFORNIA DEPARTMENT OF EDUCATION AS WELL AS ADDITIONAL GOVERNMENTAL AID FOR SPECIAL EDUCATION PROGRAMS PASSED-THROUGH THE RIVERSIDE COUNTY SELPA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
David G Black
Sr. Dir. Facilitie	$150,108	$150,108
Debra Daniel
Asst Supt.	$150,752	$150,752
Kathleen Hermsmeyer
Superintendent	$166,674	$166,674

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
CSFA REVENUE BOND 2017A
A	680280917	130591AZ3	2017-12-01	$23,335,000	SCHOOL FACILITIES	false	false	false
CSFA REVENUE BOND 2017B
B	680280917	130591BD1	2017-12-01	$660,000	SCHOOL FACILITIES	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$24,564,969	$1,740,603	$461,700	$22,361,352	false	false	Yes (true)	Yes (true)
B	$660,000	$40,647	$617,700		false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	Yes (true)	false	false	false	false
B	Yes (true)	false	false	false	false

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	A PRELIMINARY RETURN IS SENT TO THE ASSISTANT SUPERINTENDENT OF BUSINESS AND AN OUTSIDE FINANCIAL CONSULTANT FOR REVIEW. QUESTIONS AND COMMENTS WILL BE ASKED OF THE TAX PREPARER AND ANY CHANGES WILL BE MADE PRIOR TO FILING, IF NECESSARY.
Form 990, Part VI, Section B, Line 12c	ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY. THE BOARD WILL REVIEW ALL CONFLICTS. IF ANY CONFLICTS ARE PRESENTED, THE EMPLOYEE/BOARD MEMBER WILL BE PROHIBITED TO PARTICIPATE IN THE BOARDS DELIBERATIONS AND DECISIONS IN THE TRANSACTION(S).
Form 990, Part VI, Section B, Line 15a	THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR MANAGEMENT PERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENT ADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS IN ANALYZING COMPETITIVE AREA SALARIES. ALL MANAGEMENT SALARIES ARE CALCULATED IN CONJUNCTION WITH OUR COMPENSATION COMMITTEE AND ARE BOARD-APPROVED.
Form 990, Part VI, Section C, Line 19	MANY OF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 2:	THE SUPERINTENDENT IS MARRIED TO THE ASSISTANT SUPERINTENDENT OF FACILITIESAND I.T. AND IS THE SISTER OF THE ASSISTANT SUPERINTENDENT OF PERSONNEL.
FORM 990, PART VI, SECTION B, LINE 11B:	A PRELIMINARY RETURN IS SENT TO THE ASSISTANT SUPERINTENDENT OF BUSINESSAND AN OUTSIDE FINANCIAL CONSULTANT FOR REVIEW. QUESTIONS AND COMMENTS WILLBE ASKED OF THE TAX PREPARER AND ANY CHANGES WILL BE MADE PRIOR TO FILING,IF NECESSARY.
FORM 990, PART VI, SECTION B, LINE 12C:	ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OFINTEREST ANNUALLY. THE BOARD WILL REVIEW ALL CONFLICTS. IF ANY CONFLICTSARE PRESENTED, THE EMPLOYEE/BOARD MEMBER WILL BE PROHIBITED TO PARTICIPATEIN THE BOARDS DELIBERATIONS AND DECISIONS IN THE TRANSACTION(S).
FORM 990, PART VI, SECTION B, LINE 15A:	THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR MANAGEMENTPERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENTADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS IN ANALYZING COMPETITIVE AREASALARIES. ALL MANAGEMENT SALARIES ARE CALCULATED IN CONJUNCTION WITH OURCOMPENSATION COMMITTEE AND ARE BOARD-APPROVED.
FORM 990, PART VI, SECTION C, LINE 19:	MANY OF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AREAVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.