2023-11-16T17:41:00-06:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2020-07-01 462125742 MAKER LEARNING NETWORK MAKE 8009251502 3720 SIERRA HIGHWAY UNIT A ACTON CA 93510 MICHELLE ALLEN PRESIDENT 8009251502 2023-11-09 1 MICHELLE ALLEN 999009999 WADE MCMULLEN P00541671 6268577300 2023-11-09 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z X MICHELLE ALLEN 3720 SIERRA HIGHWAY UNIT A ACTON CA 93510 7005558 0 X HTTPS://MAKERLEARNINGNETWORK.ORG X 2012 CA MAKER LEARNING NETWORK PROVIDES PROGRAM AND OPERATIONAL SUPPORT TO THE ILEAD SCHOOLS. 5 5 93 6 0 0 41642 312783 4572549 6605444 0 0 0 87331 4614191 7005558 0 0 0 0 2425412 3045798 0 0 0 3620856 5397533 6046268 8443331 -1432077 -1437773 29982053 30493318 30147366 32096404 -165313 -1603086 X THE MAKER LEARNING NETWORK BUILT AROUND THE UNPRECEDENTED MAKER METHOD AND GLOBAL MOVEMENT IS CRITICALLY IMPORTANT AS AMERICA'S EDUCATORS WORK TIRELESSLY IN SERVICE OF OUR NATION'S LEARNERS AND THEIR FAMILIES. WE BELIEVE IN FOCUSING ON THE WHOLE CHILD; MAKERS VALUE NOT JUST ACADEMIC SUCCESS, BUT SOCIAL AND EMOTIONAL GROWTH THAT CREATES OUR NATION'S NEXT GENERATION OF THOUGHTFUL, EMPATHETIC LEADERS. OTHER SCHOOLS AND NETWORKS HELP STUDENTS FIND A JOB; THE MAKER LEARNING NETWORK FOSTERS LIFELONG LEARNERS WHO CREATE JOBS. 0 0 4772479 6692775 MAKER LEARNING NETWORK SCHOOLS AND PROGRAMS SERVE MORE THAN 5,500 LEARNERS ACROSS FOUR STATES. 4772479 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 24 0 1 93 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X CECILYN ZOUBEK 8009251502 3720 SIERRA HIGHWAY UNIT A ACTON CA 93510 JEFF SCHECHTMAN PRESIDENT 2.00 X X 0 0 0 MICHELLE ALLEN SECRETARY 2.00 X X 0 0 0 NANCY PRESTON TREASURER 2.00 X X 0 0 0 ERIC HARNETT MEMBER 2.00 X 0 0 0 EMILY OLSON MEMBER 2.00 X 0 0 0 KELVIN DRISCOLL MEMBER 2.00 X 0 0 0 AMBER RASKIN CEO/FOUNDER 40.00 X 187583 0 0 AMER KURIC CHIEF STRATEGY OFFICER 40.00 X 139773 0 6008 327356 0 6008 2 0 1 0 PROCOPIO CORY HARGRAVES AND SAVITCH 525 B STREET SUITE 2200 SAN DIEGO CA 92101 LEGAL SERVICES 107618 1 X 309200 3583 312783 SERVICE FEES 611710 3281901 3281901 FACILITIES USE 611710 2414133 2414133 TUITION REVENUE 611710 900910 900910 COACHING & TRAINING 611710 8500 8500 6605444 OTHER REVENUE 611710 87331 87331 87331 7005558 6692775 0 0 X 342058 342058 2256430 1412533 843897 42430 30474 11956 218706 145558 73148 186174 125571 60603 118055 79626 38429 79624 79624 546018 511731 34287 34966 34966 8513 8513 326086 326086 1116090 840164 275926 25277 21791 3486 881 881 1892619 1892619 821183 821183 26647 26647 OPERATING EXPENDITURES 390969 104218 286751 INSTRUCTIONAL MATERIALS 10605 10605 8443331 4772479 3670852 0 X 95845 1010081 1844728 930877 12535 126194 29942339 1516173 28028945 28426166 29982053 30493318 1622548 2151787 28215618 29944617 309200 30147366 32096404 X -165313 -1603086 -165313 -1603086 29982053 30493318 X -1437773 0 X X 0 1 X 0 0 X X X 6 SANTA CLARITA VALLEY INTERNATIONAL SCHOOL 260534711 2 1 0 0 ILEAD LANCASTER CHARTER SCHOOL 454768181 2 1 0 0 ILEAD CALIFORNIA CHARTERS 1 474286845 2 1 0 0 EMPOWER GENERATIONS 813281557 2 0 0 0 ILEAD ONLINE 822233697 2 0 0 0 ILEAD AGUA DULCE 831193415 2 0 0 0 6 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X 1 1 SCH A SEC D LINE 2 THE ORGANIZATION IS CONTRACTUAL CONNECTED AND WORK COLLABORATIVELY IN FURTHERING THE EDUCATION PROGRAMS OF ILEAD. SCH A SEC E LINE 2A THE ORGANIZATION IS CONTRACTUAL CONNECTED AND WORK COLLABORATIVELY IN FURTHERING THE EDUCATION PROGRAMS OF ILEAD. SCH A SEC D LINE 2B THE ORGANIZATION IS CONTRACTUAL CONNECTED AND WORK COLLABORATIVELY IN FURTHERING THE EDUCATION PROGRAMS OF ILEAD. THE ORGANIZATION PROVIDES KEY SERVICES TO CONDUCT THE ILEAD PROGRAMS AT EACH CHARTER SCHOOL. 1206683 1206683 27999537 1053910 26945627 47562 27159 20403 688557 435104 253453 28426166 X PART X, LINE 2: THE SCHOOL CORPORATION 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. X X 0 0 0 0 0 0 0 0 0 AMBER RASKIN CEO/FOUNDER 187583 0 0 0 0 0 0 0 0 0 187583 0 0 0 PART I, LINE 3 THE COMPENSATION FOR THE ORGANIZATION'S OFFICIALS IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. COMPENSATION IS REVIEWED AND VOTED UPON BY INDEPENDENT MEMBERS. A CSFA CHARTER SCHOOL REVENUE BONDS (SOCIAL BONDS) TAX EXEMPT SERIES 2021A 462125742 13058TKR0 2021-04-29 12411730 FINANCE COSTS OF ACQUIRING SCHOOL FACILITIES 0 1 0 A 12411730 656434 245085 10622618 2021 0 0 1 1 A 1 0 1 1 0 0 0 0 A 1 0 0 0 0 1 A 1 FORM 990, PART I, SUMMARY THE ORIGINAL RETURN WAS SUBMITTED TO THE INTERNAL REVENUE SERVICE'S PRIOR TO COMPLETION OF THE ORGANIZATIONS FINANCIAL STATEMENT AUDIT. THE AUDIT RESULTED IN VARIOUS FINANCIAL CHANGES FOR PERIOD END OF JUNE 30, 2021 CAUSING CHANGES IN REVENUE AND EXPENSES REPORTED ON FORM 990. FORM 990, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS, LINE 4A EXPENSES AND REVENUE ARE BEING AMENDED TO ACCOUNT FOR THE FINANCIAL CHANGES MADE TO PARTS VIII, IX, AND X. THE FINANCIAL CHANGES WERE DONE TO ENSURE THAT THE AMOUNTS ON THE RETURN TIE TO THE AMOUNTS REPORTED ON THE ORGANIZATIONS AUDITED FINANCIAL STATEMENT FOR THE PERIOD END OF JUNE 30, 2021. FORM 990, PART IV, CHECKLIST OF REQUIRED SCHEDULES THE CHECKLIST OF REQUIRED SCHEDULES, LINE 11F IS BEING AMENDED TO ACKNOWLEDGE THAT THE ORGANIZATIONS FINANCIALS WERE AUDITED FOR THE PERIOD END OF JUNE 30, 2021. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT CAN ACT ON BEHALF OF THE BOARD. 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 AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS, DIRECTORS, AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, STATEMENT OF REVENUE THE PREVIOUSLY FILED STATEMENT OF REVENUE IS BEING AMENDED TO ENSURE THAT THE FINANCIAL DATA BEING REPORTED ON THE TAX RETURN TIES TO THE ORGANIZATIONS AUDITED FINANCIAL STATEMENT FOR THE PERIOD END OF JUNE 30, 2021. FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES THE PREVIOUSLY FILED STATEMENT OF FUNCTIONAL EXPENSES IS BEING AMENDED TO ENSURE THAT THE FINANCIAL DATA BEING REPORTED ON THE TAX RETURN TIES TO THE ORGANIZATIONS AUDITED FINANCIAL STATEMENT FOR THE PERIOD END OF JUNE 30, 2021. FORM 990, PART X, BALANCE SHEET THE PREVIOUSLY FILED BALANCE SHEET IS BEING AMENDED TO ENSURE THAT THE FINANCIAL DATA BEING REPORTED ON THE TAX RETURN TIES TO THE ORGANIZATIONS AUDITED FINANCIAL STATEMENT FOR THE PERIOD END OF JUNE 30, 2021. FORM 990, PART XI, RECONCILIATION OF NET ASSETS THE RETURNS RECONCILIATION OF NET ASSETS IS BEING AMENDED TO ACCOUNT FOR THE FINANCIAL CHANGES THAT OCCURED TO PARTS VIII, IX AND X. THE FINANCIAL UPDATES WERE MADE TO TIE THE ORGANIZATIONS RETURN TO ITS AUDITED FINANCIAL STATEMENT FOR PERIOD END OF JUNE 30, 2021. THIS RESULTED IN A CHANGE TO THE AMOUNTS BEING REPORTED ON LINES 1,2,3, AND 10 OF PART XI. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING THE ORIGINAL RETURN WAS SUBMITTED TO THE INTERNAL REVENUE SERVICE'S PRIOR TO COMPLETION OF THE ORGANIZATIONS FINANCIAL STATEMENT AUDIT. PART XII FINANCIAL STATEMENTS AND REPORTING, LINES 2B ARE BEING AMENDED TO REPORT THAT THE FINANCIAL STATEMENT AUDIT WAS DONE BY AN INDEPENDENT ACCOUNTANT ON BOTH A CONSOLIDATED AND SEPARATE BASIS FOR THE PERIOD END OF JUNE 30, 2021. SCVI HOLDING LLC 3720 SIERRA HIGHWAY UNIT A ACTON CA 93510 854253860 PROPERTY HOLDING CA 1386701 17246248 MAKER LEARNING NETWORK ILEAD LANCASTER HOLDING LLC 3720 SIERRA HIGHWAY UNIT A ACTON CA 93510 854278202 PROPERTY HOLDING CA 782150 11839380 MAKER LEARNING NETWORK