EL RIO COMMUNITY SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: EL RIO COMMUNITY SCHOOL (EIN 83-2128184)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-12
IRS object ID: 202501329349303340
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-12T12:50:55-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2210 EAST ROUTE 66	AddressLine1Txt
City	GLENDORA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91740	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	832128184	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EL RIO COMMUNITY SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ELRI	BusinessNameControlTxt
Phone	3233528034	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	211 S AVENUE 20	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90031	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	REBECCA RODRIGUEZ	PersonNm
Person Title	INTERIM EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3233528034	PhoneNum
Signature	2025-05-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	DERRICK DEBRUYNE	PreparerPersonNm
PTIN	P00591016	PTIN
Phone	6268577300	PhoneNum
Preparation	2025-05-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	LLOYD KNIGHT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	211 S AVENUE 20	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90031	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,452,996	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ELRIOSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	EL RIO COMMUNITY SCHOOL IS AN INCLUSIVE, COMMUNITY-BASED SCHOOL.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	71	TotalEmployeeCnt
Total Volunteers	85	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,278,485	PYContributionsGrantsAmt
CY Contributions Grants	$4,069,737	CYContributionsGrantsAmt
PY Program Service Revenue	$191,248	PYProgramServiceRevenueAmt
CY Program Service Revenue	$341,383	CYProgramServiceRevenueAmt
PY Investment Income	$135	PYInvestmentIncomeAmt
CY Investment Income	$156	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	-$9,966	CYOtherRevenueAmt
PY Total Revenue	$3,469,868	PYTotalRevenueAmt
CY Total Revenue	$4,401,310	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	$1,953,007	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,610,725	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$20,392	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,549,971	PYOtherExpensesAmt
CY Other Expenses	$2,072,009	CYOtherExpensesAmt
PY Total Expenses	$3,502,978	PYTotalExpensesAmt
CY Total Expenses	$4,682,734	CYTotalExpensesAmt
PY Revenues Less Expenses	-$33,110	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$281,424	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,603,551	TotalAssetsBOYAmt
Total Assets EOY	$1,221,770	TotalAssetsEOYAmt
Total Liabilities BOY	$1,198,545	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,098,188	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$405,006	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$123,582	NetAssetsOrFundBalancesEOYAmt
Mission	EL RIO COMMUNITY SCHOOL IS INSPIRED BY THE PRINCIPLES OF WALDORF EDUCATION. WE STRIVE TO EDUCATE STUDENTS WHO WILL GROW INTO FREE-THINKING INDIVIDUALS WITH RESPECT FOR THEMSELVES, THEIR COMMUNITY, AND THE PLANET.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,925,748	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$341,383	RevenueAmt
Desc	THE ORGANIZATION OPERATES A CHARTER SCHOOL, PROVIDING EXPERIENTIAL EDUCATION AND HANDS-ON LEARNING. FOR THE YEAR ENDING JUNE 30, 2024, THE SCHOOL SERVED STUDENTS IN GRADES TK THROUGH 6TH GRADE.	Desc
Total Program Service Expenses	$3,925,748	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	Yes (1)	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	Yes (1)	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	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	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	Yes (1)	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	71	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	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	SUSAN KIM - EXED	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4242086000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1990 SOUTH BUNDY DRIVE SUITE 340	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90025	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
KATIE CHAU
EXECUTIVE DIRECTOR	40.00	Yes (X)	$125,480	$0	$7,675
REBECCA FISHMAN
CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
ERNESTO QUINTERO
VICE CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
KRISTY MACK-FETT
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
BRETTANY SHANNON
SECRETARY(STARTING 11/23)	2.00	Yes (X)	$0	$0	$0	Yes (X)
ROBERT ESCALANTE
SECRETARY(THROUGH 11/23)	2.00	Yes (X)	$0	$0	$0	Yes (X)
ANTOINETTE WALKER
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)
ANGELINE CHEN
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)
ELIZABETH GALLARDO
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)
OMARI FERGUSON
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$125,480	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$7,675	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
EXCELLENT EDUCATION DEVELOPMENT
1990 S BUNDY DR SUITE 340	LOS ANGELES	CA	90025	BACK OFFICE SERVICES	$133,483
SCOOT EDUCATION INC
5670 WILSHIRE BLVD STE 1970	LOS ANGELES	CA	90036	STAFF/SPED SERVICES	$133,482
SCHOOL NUTRITION PLUS INC
6424 CLARA ST	BELL GARDENS	CA	90201	MEAL SERVICES	$118,487
TOTAL EDUCATION SOLUTIONS INC
99 PASADENA AVE SUITE 10C	PASADENA	CA	91030	SPED SERVICES	$101,421

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Fundraising	$103,423	FundraisingAmt
Government Grants	$3,781,438	GovernmentGrantsAmt
All Other Contributions	$184,876	AllOtherContributionsAmt
Noncash Contributions	$41,508	NoncashContributionsAmt
Total Contributions	$4,069,737	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CHILDCARE & ENRICHMENT	Desc
Business	611710	BusinessCd
Total Revenue Column	$341,383	TotalRevenueColumnAmt
Related Or Exempt Func Income	$341,383	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$341,383	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$156	TotalRevenueColumnAmt
Exclusion	$156	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$41,508	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$103,423	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$51,686	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$10,178	TotalRevenueColumnAmt
Exclusion	-$10,178	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	611110	BusinessCd
Total Revenue Column	$212	TotalRevenueColumnAmt
Exclusion	$212	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$212	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,401,310	TotalRevenueColumnAmt
Related Or Exempt Func Income	$341,383	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$9,810	ExclusionAmt

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$133,573	TotalAmt
Program Services	$117,544	ProgramServicesAmt
Management And General	$16,029	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,049,312	TotalAmt
Program Services	$1,916,519	ProgramServicesAmt
Management And General	$132,793	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$59,459	TotalAmt
Program Services	$55,743	ProgramServicesAmt
Management And General	$3,716	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$202,678	TotalAmt
Program Services	$188,994	ProgramServicesAmt
Management And General	$13,684	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$165,703	TotalAmt
Program Services	$126,491	ProgramServicesAmt
Management And General	$39,212	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$66,370	TotalAmt
Management And General	$66,370	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,118	TotalAmt
Management And General	$27,118	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$700,044	TotalAmt
Program Services	$479,803	ProgramServicesAmt
Management And General	$220,241	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,728	TotalAmt
Management And General	$1,728	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,971	TotalAmt
Program Services	$12,986	ProgramServicesAmt
Management And General	$35,985	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$22,699	TotalAmt
Management And General	$22,699	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$547,307	TotalAmt
Program Services	$501,951	ProgramServicesAmt
Management And General	$45,356	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$16,719	TotalAmt
Program Services	$16,719	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,691	TotalAmt
Management And General	$4,691	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$47,025	TotalAmt
Program Services	$35,492	ProgramServicesAmt
Management And General	$11,533	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$55,740	TotalAmt
Management And General	$55,740	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OTHER EXPENSES	$456,963	$396,872	$39,699	$20,392
INSTRUCTIONAL MATERIALS	$76,634	$76,634

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,682,734	TotalAmt
Program Services	$3,925,748	ProgramServicesAmt
Management And General	$736,594	ManagementAndGeneralAmt
Fundraising	$20,392	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$420,291	BOYAmt
EOY	$261,143	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$334,623	BOYAmt
EOY	$424,719	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,208	BOYAmt
EOY	$123	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$22,293	BOYAmt
EOY	$28,974	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$392,882	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$250,259	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$149,350	BOYAmt
EOY	$142,623	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$671,786	BOYAmt
EOY	$364,188	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,603,551	BOYAmt
EOY	$1,221,770	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$343,563	BOYAmt
EOY	$570,223	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$20,110	BOYAmt
EOY	$48,687	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$148,712	BOYAmt
EOY	$99,146	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$686,160	BOYAmt
EOY	$380,132	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,198,545	BOYAmt
EOY	$1,098,188	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	$405,006	BOYAmt
EOY	$123,582	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$405,006	BOYAmt
EOY	$123,582	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,603,551	BOYAmt
EOY	$1,221,770	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$281,424	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

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

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$203,711	OtherCostOrOtherBasisAmt
Depreciation	$149,433	DepreciationAmt
Book Value	$54,278	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$143,127	OtherCostOrOtherBasisAmt
Depreciation	$85,975	DepreciationAmt
Book Value	$57,152	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$46,044	OtherCostOrOtherBasisAmt
Depreciation	$14,851	DepreciationAmt
Book Value	$31,193	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$142,623	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS	$29,625
RIGHT OF USE ASSET	$334,563

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$364,188	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
LEASE LIABILITY	$349,687
LINE OF CREDIT	$30,445

Field	Value	IRS element (for citing)
Total Liability	$380,132	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,411,488	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$4,411,488	RevenueSubtotalAmt
Other Revenues Not Included	-$10,178	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$10,178	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,401,310	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,692,912	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$10,178	OtherExpensesIncludedAmt
Expenses Not Reported	$10,178	ExpensesNotReportedAmt
Expenses Subtotal	$4,682,734	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,682,734	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NET AGAINST REVENUE -10,178.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NET AGAINST REVENUE 10,178.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	0	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	DURING REGISTRATION AND SOLICITATION THROUGH SCHOOL DOCUMENTATION THERE ARE CLEAR STATEMENTS STATING THE NON-DISCRIMINATORY POLICY.
SCHEDULE E, PART I, LINE 4	AS A TUITION FREE PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
SCHEDULE E, PART I, LINE 6	EL RIO COMMUNITY SCHOOL IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GALA	Event1Nm
Gross Receipts Event1	$144,931	GrossReceiptsEvent1Amt
Charitable Contri Event1	$103,423	CharitableContriEvent1Amt
Gross Revenue Event1	$41,508	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$41,508	NonCashPrizesEvent1Amt
Other Direct Expenses Event1	$10,178	OtherDirectExpensesEvent1Amt
Event2	NONE	Event2Nm
Gross Receipts Total	$144,931	GrossReceiptsTotalAmt
Charitable Contributions Tot	$103,423	CharitableContributionsTotAmt
Gross Revenue Total Events	$41,508	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$41,508	NonCashPrizesTotalEventsAmt
Oth Direct Expnss Total Events	$10,178	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$51,686	DirectExpenseSummaryEventsAmt
Net Income Summary	-$10,178	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$250	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$5,939	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$275	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	SEE PART II	90	$20,901	FMV
Yes (X)	SEE PART II	42	$7,685	FMV
Yes (X)	JEWLERY	8	$6,458	FMV

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE SCHOOL RECEIVED MULTIPLE DONATIONS: LINE 25: 90 GIFT CARDS AND CERTIFICATES LINE 26: 42 GIFT BASKETS AND TICKET BUNDLES	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	THE CHARTER'S AUTHORIZER, LOS ANGELES UNIFIED SCHOOL DISTRICT, HAS THE ABILITY TO APPOINT A MEMBER TO THE BOARD AS REQUIRED BY CALIFORNIA EDUCATION CODE. HOWEVER, THE CHARTER'S AUTHORIZER DOES NOT EXERCISE THIS OPTION.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO SUBMITTING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ANNUALLY FILL OUT A FORM 700 WHICH IS COLLECTED AND REVIEWED. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. CONTEMPORANEOUS DOCUMENTATION IS ALSO MAINTAINED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS INCLUDING CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	SPECIAL EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 256,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 256,518. ALL OTHER CONSULTANTS & SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 220,241. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,241. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 223,285. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 223,285.
FORM 990, PART XII, LINE 2C:	THE AUDITOR SELECTION AND OVERSIGHT PROCESS IS HANDLED BY THE BOARD, WHO PERIODICALLY RECEIVE RFAS FROM VARIOUS AUDIT FIRMS, THEN MAKE A SELECTION BY BOARD VOTE, WITH INPUT FROM THE FINANCE COMMITTEE. THE BOARD THEN REVIEWS THE AUDIT AND ANY EXCEPTIONS ANNUALLY PRIOR TO SUBMISSION. THE BOARD ACCEPTS THE AUDIT NO LATER THAN JANUARY EACH YEAR FOR THE PRIOR FISCAL YEAR. THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.