BETA

A PLUS UNLIMITED CHARTER SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
A PLUS UNLIMITED CHARTER SCHOOL (EIN 46-3897845)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-05
IRS object ID
202121259349302417
Schema version
2019v5.1
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)
Return2021-05-05T14:07:32-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203992693PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RANDY WALKER & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17800 IH 10 WEST STE 505AddressLine1Txt
CitySAN ANTONIOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78230ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463897845EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AUPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAUPBusinessNameControlTxt
Phone7139557587PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12410 HAMILTON STREETAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77004ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL DAVID CASTROPersonNm
Person TitleSUPERINTENDENTPersonTitleTxt
Phone7139557587PhoneNum
Signature2021-01-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRANDY L WALKER CPAPreparerPersonNm
PTINP00963779PTIN
Phone2103669430PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAUL DAVID CASTROPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12410 HAMILTON STREETAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77004ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,779,503GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressAPLUSUP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionA+UP OPERATES CHARTER SCHOOLS SERVING 6TH-8TH GRADE STUDENTS IN THE HOUSTON AREA. WE GROW STUDENTS INTO SCHOLARS. STUDENTS KNOW ANSWERS, SCHOLARS ASK QUESTIONS. OUR SCHOLARS DEDICATE THEMSELVES TO A LIFELONG PURSUIT OF LEARNING AND PERSONAL GROWTH.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers70TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,925,285PYContributionsGrantsAmt
CY Contributions Grants$391,613CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$1,387,890CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,925,285PYTotalRevenueAmt
CY Total Revenue$1,779,503CYTotalRevenueAmt
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$991,806PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$908,761CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$996,570PYOtherExpensesAmt
CY Other Expenses$902,222CYOtherExpensesAmt
PY Total Expenses$1,988,376PYTotalExpensesAmt
CY Total Expenses$1,810,983CYTotalExpensesAmt
PY Revenues Less Expenses-$63,091PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,480CYRevenuesLessExpensesAmt
Total Assets BOY$898,573TotalAssetsBOYAmt
Total Assets EOY$904,923TotalAssetsEOYAmt
Total Liabilities BOY$29,292TotalLiabilitiesBOYAmt
Total Liabilities EOY$67,122TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$869,281NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$837,801NetAssetsOrFundBalancesEOYAmt
MissionTHROUGH THE POWER OF RELATIONSHIPS AND PERSONALIZED LEARNING, A+UP SPARKS A PASSION FOR SELF-IMPROVEMENT IN THE STUDENTS WE SERVE. OUR GOAL IS TO COACH EACH SCHOLAR TO REALIZE THEIR UNLIMITED POTENTIAL AND TAKE OWNERSHIP OF THEIR SUCCESS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,560,399ExpenseAmt
Revenue$1,387,890RevenueAmt
DescA+UP (DBA A+ UNLIMITED POTENTIAL CHARTER SCHOOL) OPERATES A TEXAS OPEN-ENROLLMENT CHARTER SCHOOL PURSUANT TO CHAPTER 12 OF THE TEXAS EDUCATION CODE UNDER STATE CHARTER 101871. THE SCHOOL HAS TWO CAMPUSES IN HOUSTON, TEXAS, WHICH SERVE APPROXIMATELY 136 STUDENTS FROM 6THTO 8TH GRADES FOR THE 2019-2020 SCHOOL YEAR. THE SCHOOL IS SUPPORTED BY STATE AND FEDERAL GRANTS PROVIDED BY THE TEXAS EDUCATION AGENCY AND BY PRIVATE CONTRIBUTIONS.Desc
Total Program Service Expenses$1,560,399TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
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 Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
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 Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee33EmployeeCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
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 Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTERRIE ROBERTSPersonNm
Phone7139557587PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12410 HAMILTON STREETAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77004ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MARY LEE WEBECK
DIRECTOR0.50Yes (X)$0$0$0
WOGBE OFORI
DIRECTOR0.50Yes (X)$0$0$0
STEPHEN AMANTE
DIRECTOR0.50Yes (X)$0$0$0
JESS ARNOLD
DIRECTOR0.50Yes (X)$0$0$0
DR ANNE MCCLELLAN
BOARD PRESIDENT1.00Yes (X)$0$0$0Yes (X)
TOM ELSENBROOK
BOARD TREASURER0.50Yes (X)$0$0$0Yes (X)
ALEJANDRO MORUA
BOARD SECRETARY0.50Yes (X)$0$0$0Yes (X)
PAUL CASTRO
SUPERINTENDENT60.00$150,000$0$6,544Yes (X)
KATHERINE SMITH
CAO40.00$117,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$267,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,544TotalOtherCompensationAmt
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$391,323GovernmentGrantsAmt
All Other Contributions$290AllOtherContributionsAmt
Total Contributions$391,613TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE EQUALIZATION611710$1,384,545$1,384,545
OTHER LOCAL REVENUE611710$3,345$3,345
FieldValueIRS element (for citing)
Total Program Service Revenue$1,387,890TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,779,503TotalRevenueColumnAmt
Related Or Exempt Func Income$1,387,890RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$234,332TotalAmt
Program Services$203,469ProgramServicesAmt
Management And General$30,863ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$592,092TotalAmt
Program Services$514,662ProgramServicesAmt
Management And General$77,430ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$48,818TotalAmt
Program Services$40,826ProgramServicesAmt
Management And General$7,992ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$20,802TotalAmt
Program Services$17,396ProgramServicesAmt
Management And General$3,406ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,717TotalAmt
Program Services$11,163ProgramServicesAmt
Management And General$1,554ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$146,779TotalAmt
Program Services$114,066ProgramServicesAmt
Management And General$32,713ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$30,400TotalAmt
Program Services$22,357ProgramServicesAmt
Management And General$8,043ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$295,760TotalAmt
Program Services$247,969ProgramServicesAmt
Management And General$47,791ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,404TotalAmt
Management And General$1,404ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,068TotalAmt
Program Services$2,068ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,225TotalAmt
Program Services$8,180ProgramServicesAmt
Management And General$2,045ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACT LABOR/ED SVC C$191,646$167,379$24,267
INSTRUCT/MATERIALS/SUPP$150,054$140,995$9,059
MAINTENANCE AND REPAIR$50,088$46,071$4,017
EQUIPMENT$23,798$23,798$0

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,810,983TotalAmt
Program Services$1,560,399ProgramServicesAmt
Management And General$250,584ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$513,456BOYAmt
EOY$649,708EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$295,262BOYAmt
EOY$175,828EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$26,087EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,205LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,515LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,758BOYAmt
EOY$690EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$87,097BOYAmt
EOY$52,610EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$898,573BOYAmt
EOY$904,923EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,292BOYAmt
EOY$67,122EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,292BOYAmt
EOY$67,122EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$497,089BOYAmt
EOY$425,335EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$372,192BOYAmt
EOY$412,466EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$869,281BOYAmt
EOY$837,801EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$898,573BOYAmt
EOY$904,923EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$31,480ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,205OtherCostOrOtherBasisAmt
Depreciation$5,515DepreciationAmt
Book Value$690BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$690TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOTHER ASSETSDesc
Book Value$52,610BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$52,610TotalBookValueOtherAssetsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PARTS XI AND XIIFormAndLineReferenceDesc
ExplanationIN FEBRUARY 2020, THE TEXAS EDUCATION AGENCY (TEA) APPROVED A CHANGE IN THE SCHOOL'S FISCAL YEAR-END FROM JUNE 30 TO AUGUST 31 EFFECTIVE WITH THE 2020 FISCAL YEAR. THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT AND COMPRISE THE ACTIVITY FOR THE PERIOD OF FOURTEEN MONTHS FROM JULY 1, 2019 - AUGUST 31, 2020. THE 2019 FORM 990 WILL PRESENT THE ACTIVITY FROM JULY 1, 2019 - JUNE 30, 2020. THE 2020 SHORT PERIOD FORM 990 WILL PRESENT THE ACTIVITY FROM JULY 1, 2020 - AUGUST 31, 2020.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 RecsYes (1)MaintainScholarshipsRecsInd
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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE NON-DISCRIMINATORY POLICY IS DISCLOSED IN THE DETAILS OF THE ON-LINE APPLICATION PROCESS TEXAS CHARTER SCHOOLS ARE OPEN-ENROLLMENT SCHOOLS OF CHOICE. ALL STUDENTS ARE FREE TO APPLY. CHARTER SCHOOLS DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, ETHNICITY, RELIGION, GENDER IDENTITY, SEXUAL ORIENTATION, MENTAL OR PHYSICAL DISABILITY, AGE, ANCESTRY, HOMELESSNESS, SPECIAL NEEDS, ENGLISH LANGUAGE PROFICIENCY OR FOREIGN LANGUAGE PROFICIENCY, ATHLETIC ABILITY OR PRIOR ACADEMIC ACHIEVEMENT.
SCHEDULE E, PART I, LINE 6A+UP RECEIVES GOVERNMENTAL ASSISTANCE FROM BOTH STATE AND FEDERAL SOURCES.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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

FieldValueIRS element (for citing)
PersonPAUL CASTROPersonNm
TitleSUPERINTENDENTTitleTxt
Base Compensation Filing Org$150,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$6,544NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$156,544TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTIONA+UP D/B/A A+ UNLIMITED POTENTIAL CHARTER SCHOOL 2410 HAMILTON STREET HOUSTON, TX 77004 EMPLOYER IDENTIFICATION NUMBER: 46-3897845 FOR THE FISCAL YEAR ENDING JUNE 30, 2020 A+UP D/B/A A+ UNLIMITED POTENTIAL CHARTER SCHOOL IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
FORM 990, PART VI, SECTION A, LINE 4THE FOLLOWING AMENDMENTS WERE MADE TO THE BYLAWS: - CHANGED THE TERM "TRUSTEE" TO "DIRECTOR" THROUGHOUT THE BYLAWS - ADDED DISSOLUTION AND DISTRIBUTION OF ASSETS VERBIAGE - ADDED NONDISCRIMINATION STATEMENT - CHANGED PLACE OF BUSINESS - ADDED THE TERM OF A DIRECTOR TO BEGIN ON JULY 1 - DELETED THE REQUIREMENT THAT 3 DIRECTORS ARE ON THE BOARD OF CHALLENGE - ADDED INSIDER DEALING - ADDED FUNDAMENTAL ACTIONS THAT REQUIRE MAJORITY VOTE OF EXISTING DIRECTORS - ADDED NOTICE, ORDER OF BUSINESS AND CONDUCT OF MEETINGS - DELETED PROHIBITION ON STANDING COMMITTEES - ADDED THAT THE BOARD MAY DESIGNATE STANDINGS COMMITTEES - ADDED THAT EACH COMMITTEE SHALL BE LED BY A CHAIRPERSON APPOINTED BY THE PRESIDENT AND SHALL BE COMPRISED OF DIRECTORS DESIGNATED BY THE BOARD - DELETED REQUIREMENT THAT COMMITTEES MAINTAIN MINUTES OF ACTIONS - CHANGE OF FISCAL YEAR FROM JUNE 30 TO AUGUST 31 TO CONFORM TO DISTRICT PRACTICE - ADDED ANNUAL REPORT REQUIREMENT
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS FIRST REVIEWED BY STAFF AND 3RD PARTY BOOKKEEPER JR3 WEBSMART, LLC AND THEN BY THE BOARD EXECUTIVE COMMITTEE BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST QUESTIONNAIRE [FORM CIQ] IS COMPLETED BY ALL OFFICERS, DIRECTORS AND TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE SUPERINTENDENT IS DETERMINED, AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART XII, LINE 2CMANAGEMENT AND THE FINANCE TEAM WORK CLOSELY WITH THE AUDITOR THROUGHOUT THE PROCESS TO PROVIDE DOCUMENTATION AND GUIDANCE. AFTER THE DRAFT IS PROVIDED, MANAGEMENT AND FINANCE REVIEW THE DOCUMENT AND ADDRESS ANY DISCREPANCIES. THE ORGANIZATION'S PROCESS FOR ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PART XII, LINE 2B AND 2CIN FEBRUARY 2020, THE TEXAS EDUCATION AGENCY (TEA) APPROVED A CHANGE IN THE SCHOOL'S FISCAL YEAR-END FROM JUNE 30 TO AUGUST 31 EFFECTIVE WITH THE 2020 FISCAL YEAR. THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT AND COMPRISE THE ACTIVITY FOR THE PERIOD OF FOURTEEN MONTHS FROM JULY 1, 2019 - AUGUST 31, 2020. THE 2019 FORM 990 WILL PRESENT THE ACTIVITY FROM JULY 1, 2019 - JUNE 30, 2020. THE 2020 SHORT PERIOD FORM 990 WILL PRESENT THE ACTIVITY FROM JULY 1, 2020 - AUGUST 31, 2020.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.