LEARNING FOR LIFE CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LEARNING FOR LIFE CHARTER SCHOOL (EIN 77-0544185)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-02
IRS object ID
202441239349301729
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-02T17:16:49-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

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 Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770544185EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEARNING FOR LIFE CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone8315829820PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13180 IMJIN RD STE 110AddressLine1Txt
CityMARINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP939335111ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKENNETH LAWRENCE-EMANUELPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8315829820PhoneNum
Signature2024-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKENNETHPersonFirstNm
Person LastLAWRENCE-EMANUELPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARCY KEARNEYPreparerPersonNm
PTINP02370487PTIN
Phone6192708222PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKENNETH LAWRENCE-EMANUELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13180 IMJIN RD STE 110AddressLine1Txt
CityMARINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP939335111ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,005,847GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressLFLCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE EDUCATION OPPORTUNITIES FOR STUDENTS WHO HAVE DROPPPED OUT OF THEIR PUBLIC SCHOOL SYSTEM.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,255,988PYContributionsGrantsAmt
CY Contributions Grants$2,003,567CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$504PYInvestmentIncomeAmt
CY Investment Income$2,280CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,256,492PYTotalRevenueAmt
CY Total Revenue$2,005,847CYTotalRevenueAmt
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$1,660,670PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,523,918CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$563,288PYOtherExpensesAmt
CY Other Expenses$425,635CYOtherExpensesAmt
PY Total Expenses$2,223,958PYTotalExpensesAmt
CY Total Expenses$1,949,553CYTotalExpensesAmt
PY Revenues Less Expenses$32,534PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$56,294CYRevenuesLessExpensesAmt
Total Assets BOY$962,702TotalAssetsBOYAmt
Total Assets EOY$1,308,082TotalAssetsEOYAmt
Total Liabilities BOY$299,002TotalLiabilitiesBOYAmt
Total Liabilities EOY$588,088TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$663,700NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$719,994NetAssetsOrFundBalancesEOYAmt
MissionENABLING STUDENTS IN GRADES 712 WHO HAD DROPPED OUT OR ARE AT RISK OF DROPPING OUT OF TRADITIONAL SCHOOLS TO BECOME MOTIVATED AGAIN TO LEARN, COMPLETE THEIR SECONDARY EDUCATION, AND EARN THEIR HIGH SCHOOL DIPLOMA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,807,938ExpenseAmt
DescOPERATION OF A PUBLIC CHARTER SCHOOL: OUR SCHOOL WAS FOUNDED IN 2001, WITH THE MISSION OF ENABLING STUDENTS IN GRADES 7-12 WHO HAD DROPPED OUT OR ARE AT RISK OF DROPPING OUT OF TRADITIONAL SCHOOLS TO BECOME MOTIVATED AGAIN TO LEARN, COMPLETE THEIR SECONDARY EDUCATION, AND EARN THEIR HIGH SCHOOL DIPLOMA. SINCE 2014, LFLCS HAS BEEN REINVENTING ITSELF, AND NOW INCLUDES A DIGITAL LEARNING ENVIRONMENT THAT SUPPORTS STUDENTS WHO ARE ALSO COLLEGE-BOUND. WE HAVE OPEN ENROLLMENT FOR ANYONE WITHIN THE MONTEREY, SALINAS, SAN BENITO, AND SANTA CRUZ SCHOOL DISTRICTS.Desc
Total Program Service Expenses$1,807,938TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Activities0FundraisingActivitiesInd
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 Outstanding0LoanOutstandingInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee24EmployeeCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
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)
Phone8315829820PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13180 IMJIN RD STE 110AddressLine1Txt
CityMARINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP939335111ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
GREG BAKER
CHAIRMAN1.00Yes (X)$0$0$0
ALFRIEDA WILKINS
SECRETARY1.00Yes (X)$0$0$0Yes (X)
BRUCE WHITE
TREASURER/CFO1.00Yes (X)$0$0$0Yes (X)
JEFF MCCALL
VICE CHAIRMAN1.00Yes (X)$0$0$0
KENNETH LAWRENCE-EMANUEL
EXECUTIVE DIRECTOR/CEO40.00$110,046$0$51,644Yes (X)
BARBARA LAWRENCE-EMANUEL
ASSOCIATE DIRECTOR40.00$119,384$0$32,357Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$229,430TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$84,001TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$1,994,049GovernmentGrantsAmt
All Other Contributions$9,518AllOtherContributionsAmt
Total Contributions$2,003,567TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,280TotalRevenueColumnAmt
Exclusion$2,280ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,005,847TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,280ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$142,377TotalAmt
Program Services$113,902ProgramServicesAmt
Management And General$28,475ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$948,753TotalAmt
Program Services$901,130ProgramServicesAmt
Management And General$47,623ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$219,715TotalAmt
Program Services$207,458ProgramServicesAmt
Management And General$12,257ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$175,046TotalAmt
Program Services$165,191ProgramServicesAmt
Management And General$9,855ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$38,027TotalAmt
Program Services$36,005ProgramServicesAmt
Management And General$2,022ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,288TotalAmt
Program Services$1,198ProgramServicesAmt
Management And General$90ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$102,395TotalAmt
Program Services$81,742ProgramServicesAmt
Management And General$20,653ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$42,943TotalAmt
Program Services$42,151ProgramServicesAmt
Management And General$792ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,019TotalAmt
Program Services$4,668ProgramServicesAmt
Management And General$351ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,926TotalAmt
Program Services$15,169ProgramServicesAmt
Management And General$757ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,077TotalAmt
Program Services$7,000ProgramServicesAmt
Management And General$77ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$129,990TotalAmt
Program Services$120,891ProgramServicesAmt
Management And General$9,099ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,994TotalAmt
Program Services$9,402ProgramServicesAmt
Management And General$592ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,457TotalAmt
Program Services$10,258ProgramServicesAmt
Management And General$199ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4TotalAmt
Program Services$4ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,933TotalAmt
Management And General$4,933ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,154TotalAmt
Program Services$19,673ProgramServicesAmt
Management And General$1,481ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BOOK AND SUPPLIES$58,031$56,822$1,209
CHARTER AUTHORIZER FEES$16,424$15,274$1,150

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,949,553TotalAmt
Program Services$1,807,938ProgramServicesAmt
Management And General$141,615ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$72,499BOYAmt
EOY$776,939EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$422,307BOYAmt
EOY$238,536EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$414,776BOYAmt
EOY$78,248EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,667BOYAmt
EOY$42,688EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$96,119LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$20,181LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,702BOYAmt
EOY$75,938EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,751BOYAmt
EOY$95,733EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$962,702BOYAmt
EOY$1,308,082EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$105,523BOYAmt
EOY$74,833EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$193,479BOYAmt
EOY$426,643EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$86,612EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$299,002BOYAmt
EOY$588,088EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$663,700BOYAmt
EOY$719,994EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$663,700BOYAmt
EOY$719,994EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$962,702BOYAmt
EOY$1,308,082EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$56,294ReconcilationRevenueExpnssAmt
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 CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$96,119OtherCostOrOtherBasisAmt
Depreciation$20,181DepreciationAmt
Book Value$75,938BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$75,938TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$9,121
RIGHT-OF-USE ASSET$86,612
FieldValueIRS element (for citing)
Total Book Value Other Assets$95,733TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$86,612Amt
FieldValueIRS element (for citing)
Total Liability$86,612TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,005,847TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,005,847RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,005,847TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,949,553TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,949,553ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,949,553TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationMANAGEMENT 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

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 Recs0MaintainScholarshipsRecsInd
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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS WITHIN THE SCHOOL'S CHARTER PETITION.
SCHEDULE E, PART I, LINE 4THE ORGANIZATION IS A TUITION-FREE PUBLIC CHARTER SCHOOL; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE NOT APPLICABLE.
SCHEDULE E, PART I, LINE 6AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
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
KENNETH LAWRENCE-EMANUEL
EXECUTIVE DIRECTOR/CEO$110,046$0$0$0$0$0$19,808$0$31,836$0$161,690$0$0$0
BARBARA LAWRENCE-EMANUEL
ASSOCIATE DIRECTOR$119,384$0$0$0$0$0$21,489$0$10,868$0$151,741$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE GOVERNING BOARD REVIEWS FROM 990 BEFORE IT IS FILED FOLLOWING EXCHANGES BETWEEN THE STAFF AND TAX PREPARER FOR REVIEW AND CORRECTION. THE STAFF E-MAILS THE 990 TO ALL BOARD MEMBERS FOR THIER REVIEW. BOARD MEMBERS RETURN ANY QUESTIONS, CONCERNS AND CORRECTIONS TO THE STAFF. THE STAFF WORKS WITH THE TAX PREPARER TO MAKE ANY FURTHER REVISIONS BASED ON THE FEEDBACK FROM THE BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCED COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION DOES A SCAN OF COMPENSATION FOR SIMILIAR POSITIONS. THE SCAN INCLUDES OTHER LOCAL AND NORTHERN CALIFORNIA COMPARABLE ORGANIZATIONS. EXPERIENCE AND EDUCATION ARE ALSO CONSIDERED. THE BOARD APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.

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