HAYWARD TWIN OAKS MONTESSORI SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: HAYWARD TWIN OAKS MONTESSORI SCHOOL (EIN 45-5620286)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-05
IRS object ID: 202511259349300621
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 D
Schedule E
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-05T06:15:54-00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	841713770	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JRB Accountancy	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	534 Olympic Avenue	AddressLine1Txt
City	Hayward	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94544	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	455620286	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Hayward Twin Oaks Montessori School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Elaine Blasi	InCareOfNm
Business Name Control	SILV	BusinessNameControlTxt
Phone	5103703334	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	951 Palisades Street	AddressLine1Txt
City	Hayward	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94542	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Elaine Blasi	PersonNm
Person Title	Superintendent	PersonTitleTxt
Phone	5103703334	PhoneNum
Signature	2025-05-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	John J Buendia CPA	PreparerPersonNm
PTIN	P00825246	PTIN
Phone	5102093830	PhoneNum
Preparation	2025-05-05	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

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)
Principal Officer	Elaine Blasi	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	951 Palisades Street	AddressLine1Txt
City	Hayward	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94542	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,683,798	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	silveroakmontessori.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2021	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Educational	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	104	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$8,072,406	PYContributionsGrantsAmt
CY Contributions Grants	$9,613,221	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$5	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$70,577	CYOtherRevenueAmt
PY Total Revenue	$8,072,411	PYTotalRevenueAmt
CY Total Revenue	$9,683,798	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,352,401	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,203,098	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,218	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,951,343	PYOtherExpensesAmt
CY Other Expenses	$3,685,401	CYOtherExpensesAmt
PY Total Expenses	$9,303,744	PYTotalExpensesAmt
CY Total Expenses	$9,888,499	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,231,333	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$204,701	CYRevenuesLessExpensesAmt
Total Assets BOY	$22,435,921	TotalAssetsBOYAmt
Total Assets EOY	$22,038,150	TotalAssetsEOYAmt
Total Liabilities BOY	$22,280,854	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$22,087,784	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$155,067	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$49,634	NetAssetsOrFundBalancesEOYAmt
Mission	Educational	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$7,752,106	ExpenseAmt
Desc	The School is providing students in Grades 9 to 12 a Montessori college preparatory education based on individualized mastery learning and real life experience focusing on leadership, critical thinking, and collaborative learning. The goal is to provide students with the skills and knowledge to become responsible, aware citizens, and engaged leaders who are well equipped to face the challenges of this new century.	Desc
Total Program Service Expenses	$7,752,106	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	Yes (true)	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	false	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	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	104	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	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	CSMCI	PersonNm
Phone	9516943050	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	40925 Country Center Drive	AddressLine1Txt
City	Temecula	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92591	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per WeekAverageHoursPerWeekRt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	OfficerOfficerInd
Elaine Blasi
Former Superintendent	Yes (X)	Yes (X)	$159,878	$0	$0
Yanira Ledesma
Superintendent/Principal	Yes (X)		$148,143	$0	$0	040.00	Yes (X)	Yes (X)
Emily Ahsoon Wrightman
Elementary Principal	Yes (X)		$106,487	$0	$0	040.00	Yes (X)
Jamila McCallum
Chair	Yes (X)		$0	$0	$0	002.00			Yes (X)
Rick McMahon
Treasurer	Yes (X)		$0	$0	$0	002.00			Yes (X)
Luz Casquejo Johnston
Secretary	Yes (X)		$0	$0	$0	002.00			Yes (X)
Bernie Evangelista
Member	Yes (X)		$0	$0	$0	002.00
Singh Pavan
Member	Yes (X)		$0	$0	$0	002.00
Stephanie Lancet
Member	Yes (X)		$0	$0	$0	002.00

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$414,508	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$9,521,166	GovernmentGrantsAmt
All Other Contributions	$92,055	AllOtherContributionsAmt
Total Contributions	$9,613,221	TotalContributionsAmt
Fundraising Gross Income	$65,913	FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$65,913	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other revenue	Desc
Total Revenue Column	$4,664	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,664	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,664	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,683,798	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,664	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	$148,143	TotalAmt
Management And General	$148,143	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	$4,593,463	TotalAmt
Program Services	$3,774,405	ProgramServicesAmt
Management And General	$819,058	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	$1,360,915	TotalAmt
Program Services	$1,221,585	ProgramServicesAmt
Management And General	$139,330	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$100,577	TotalAmt
Program Services	$72,182	ProgramServicesAmt
Management And General	$28,395	ManagementAndGeneralAmt

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

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

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	$0	TotalAmt

Advertising AdvertisingGrp

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

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	$0	TotalAmt

Travel TravelGrp

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

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	$3,370	TotalAmt
Management And General	$3,370	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

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

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Services and other operating expenses	$3,269,973	$2,532,618	$737,355
Books and supplies	$176,989	$151,316	$25,673
District oversight fee	$231,851		$231,851
Fundraising	$3,218			$3,218

All Other Expenses AllOtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,888,499	TotalAmt
Program Services	$7,752,106	ProgramServicesAmt
Management And General	$2,133,175	ManagementAndGeneralAmt
Fundraising	$3,218	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$735,577	BOYAmt
EOY	$309,871	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,231,166	BOYAmt
EOY	$1,786,195	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$131,424	BOYAmt
EOY	$137,879	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$513,515	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$335,477	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$131,020	BOYAmt
EOY	$178,038	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$20,206,734	BOYAmt
EOY	$19,626,167	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,435,921	BOYAmt
EOY	$22,038,150	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$646,487	BOYAmt
EOY	$592,370	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$564,772	BOYAmt
EOY	$333,786	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$120,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,069,595	BOYAmt
EOY	$21,041,628	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22,280,854	BOYAmt
EOY	$22,087,784	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	$92,866	BOYAmt
EOY	-$154,755	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$62,201	BOYAmt
EOY	$105,121	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$155,067	BOYAmt
EOY	-$49,634	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,435,921	BOYAmt
EOY	$22,038,150	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$204,701	ReconcilationRevenueExpnssAmt
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	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$386,680	OtherCostOrOtherBasisAmt
Depreciation	$335,477	DepreciationAmt
Book Value	$51,203	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$126,835	OtherCostOrOtherBasisAmt
Book Value	$126,835	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$178,038	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Right of Use ROU Operating Leases	$19,624,243
Prepaid expenses	$1,924

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$19,626,167	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Federal income taxes
Due to grantor governments	$29,429
Other liabilities	$127,320
ROU Operating lease payable	$20,884,879

Field	Value	IRS element (for citing)
Total Liability	$21,041,628	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$9,683,798	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$9,683,798	RevenueSubtotalAmt
Total Revenue Per Form990	$9,683,798	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,888,499	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$9,888,499	ExpensesSubtotalAmt
Total Expenses Per Form990	$9,888,499	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	X 1	FormAndLineReferenceDesc
Explanation	- Pursuant to FASB ASC 740-10, which incorporates most of former FASB Interpretation FIN No. 48, Accounting for Uncertainty in Income Taxes, HTOMS reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. At June 30, 2024, management did not identify any uncertain tax positions requiring recognition or disclosure in these financial statements. Tax years reasonably considered open and subject to examination include federal tax informational returns for the fiscal years ended June 30, 2021 through 2024 and California state tax informational returns for the fiscal years ended June 30, 2020 through 2024.	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

Field	Value	IRS element (for citing)
Form And Line Reference	6a	FormAndLineReferenceDesc
Explanation	Financial aid or government assistance explanation - Government funds are provided by the California Department of Education.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Gross Receipts Event1	$65,913	GrossReceiptsEvent1Amt
Gross Revenue Event1	$65,913	GrossRevenueEvent1Amt
Gross Receipts Total	$65,913	GrossReceiptsTotalAmt
Gross Revenue Total Events	$65,913	GrossRevenueTotalEventsAmt
Net Income Summary	$65,913	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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

Field	Value	IRS element (for citing)
Person	Elaine Blasi	PersonNm
Title	Former Superintendent	TitleTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	- FEDERAL FORM 990 REVIEW PROCESS -- An audit CPA firm is engaged each fiscal year to prepare the Form 990 and related state informational returns. The Board Treasurer receives a draft copy before actual filing and reviews with the Board of Directors BOD to either approve or propose any necessary changes.
Form 990, Part VI, Section B, Line 12c	- ENFORCEMENT OF CONFLICTS POLICY -- Officers, directors, and key employees are required to complete a form 700, Statement of Economic Interests, on an annual basis. Any potential conflict of interest is addressed during the fiscal year as they arise.
Form 990, Part VI, Section B, Line 15a	- COMPENSATION PROCESS FOR TOP OFFICIAL -- Compensation for officers and other top management personnel is determined by the BOD using salary surveys and other third party data.
Form 990, Part VI, Section B, Line 15b	- COMPENSATION PROCESS FOR KEY EMPLOYEES -- Compensation for key employees is determined by the Superintendent/Principal and approved by the BOD using salary surveys and other third party data. Compensation amounts are determined by use of salary surveys, other third party data, and budgetary constraints.
Form 990, Part VI, Section C, Line 19	- GOVERNING DOCUMENTS DISCLOSURE EXPLANATION -- All organizational documents are made available to the public upon request and after BOD review of the legitimacy of the request. A public copy of the Federal Form 990 tax information return is made available to the public online through the Guidestar nonprofit directory at Guidestar.org.