2021-05-15T11:18:32-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2019-07-01 833695152 OFL-CAPISTRANO INC OFL- 9492481282 320 N HALSTEAD PASADENA CA 91107 HERROLD EGGER PRESIDENT 9492481282 2021-05-05 1 WADE MCMULLEN P00541671 6268577300 2021-05-05 2019 2022-09-23 18:48:47Z X HERROLD EGGER 320 N HALSTEAD PASADENA CA 91107 8823478 0 X HTTPS://CAPISTRANO.OFLSCHOOLS.COM X 2019 CA OFFER STUDENTS A FLEXIBLE, PERSONALIZED APPROACH TO EDUCATION. 3 3 128 3 0 0 0 8823478 0 0 0 0 0 0 0 8823478 0 0 0 0 0 3812110 0 0 0 0 4251642 0 8063752 0 759726 0 1806030 0 1165982 0 640048 OPPORTUNITIES FOR LEARNING (OFL), A NETWORK OF FREE PUBLIC CHARTER HIGH SCHOOLS IN SOUTHERN CALIFORNIA, OFFERS STUDENTS A FLEXIBLE, PERSONALIZED APPROACH TO EDUCATION. 0 0 7503007 CONNECT WITH STUDENTS TO EMPOWER AND INSPIRE THEM TO ACHIEVE THEIR GOALS AND MAKE THEIR DREAMS A REALITY. THE CHARTER SCHOOL PROVIDES INDEPENDENT STUDY PROGRAMS FOR INDIVIDUALS NOT ATTENDING TRADITIONAL SCHOOL BASED ON AVERAGE DAILY ATTENDANCE OF 818 FOR GRADES 7 THROUGH 12. 7503007 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 128 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CYNTHIA HARSEN 6269218285 320 N HALSTEAD ST STE 280 PASADENA CA 91107 X JOCELYN FINN PRESIDENT 1.00 X 0 0 0 LINDSAY BUNKER SECRETARY 1.00 X 0 0 0 BETH SMYTH MEMBER 1.00 X 0 0 0 JESSICA BOUCHER ASSISTANT PRINCIPAL 40.00 X 138423 0 10025 138423 0 10025 1 0 0 0 0 8823478 8823478 8823478 0 0 0 X 3199659 3199659 48860 48860 302559 302559 261032 261032 2134752 1671364 463388 4954 4954 50540 50540 30451 30451 171735 171735 34092 28989 5103 22093 22093 49230 49230 51572 51572 INSTRUCTIONAL MATERIALS 1687556 1687556 OTHER EXPENSES 14242 14242 TAX EXPENSE 425 425 8063752 7503007 560745 0 385350 1251934 10944 250179 111078 0 139101 0 18701 0 1806030 1122425 43557 0 1165982 X 0 640048 0 640048 0 1806030 X 759726 -119678 X X 0 1 X 1 0 X 0 250179 111078 139101 139101 X 9023478 200000 200000 8823478 0 8823478 8263752 200000 200000 8063752 0 8063752 PART X, LINE 2: THE SCHOOL IS A NON-PROFIT 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. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT OFFER FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFONIA DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 3 PROPEL A CHARTER MANAGEMENT GROUP, INC. MANAGES SECONDARY CHARTER SCHOOLS AND OTHER EDUCATIONALLY ORIENTED NONPROFIT ORGANIZATIONS, PROVIDING TO OFL SCHOOLS, AMONG OTHER SERVICES, THE EDUCATION PROGRAM FOR INDEPENDENT STUDY BASED INSTRUCTION AND PROGRAM MANAGEMENT. FORM 990, PART VI, SECTION A, LINE 7A THE AUTHORIZING DISTRICT HAS THE RIGHT TO APPOINT A DISTRICT REPRESENTATIVE TO THE BOARD; HOWEVER, THIS RIGHT HAS NOT BEEN EXERCISED. 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 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 15 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. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINE BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. FORM 990, PART VI, SECTION C, LINE 19 SINCE THE CORPORATION IS A PUBLIC AGENCY, ALL GOVERNING DOCUMENTS, BOARD POLICIES, MEETING MINUTES, AGENDAS, MEETING PACKAGES OF BACKUP MATERIALS, ETC, ARE PUBLIC RECORDS AND AN ELECTRONIC COPY OF EACH IS KEPT AS WELL AS PAPER COPIES AT THE SCHOOL SITE. THERE IS A PUBLIC RECORDS POLICY (POLICY AVAILABLE UPON REQUEST) REGARDING HOW TO AND FROM WHOM TO MAKE A REQUEST OF THESE DOCUMENTS. FORM 990, PART IX, LINE 11G SERVICE FEES: PROGRAM SERVICE EXPENSES 946,872. MANAGEMENT AND GENERAL EXPENSES 463,388. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,410,260. CONSULTING: PROGRAM SERVICE EXPENSES 645,478. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 645,478. DISTRICT ADMIN FEES: PROGRAM SERVICE EXPENSES 69,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,240. STUDENT SERVICES: PROGRAM SERVICE EXPENSES 9,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,774. FORM 990, PART XI, LINE 9: LLC DISTRIBUTION -119,678. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR. FORM 990, ITEM B 990N WAS FILED PREVIOUSLY AFTER YEAR-END. SUBSEQUENTLY THE ORGANIZATION RECEIVED CONTRIBUTION OF NET ASSETS FROM OFL-C, LLC DUE TO ORGANIZATIONAL RESTRUCTURE THAT REQUIRES TO FILE 990 DUE TO THE TRANSFERRING ACTIVITIES.