CALIFORNIA VIRTUAL ACADEMIES AT LOS ANGELES: Form 990, tax year 2017
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- Organization
- CALIFORNIA VIRTUAL ACADEMIES AT LOS ANGELES (EIN 20-5196718)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-09
- IRS object ID
- 201931309349301228
- Schema version
- 2017v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-09T16:08:31-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 951777440 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREEN HASSON & JANKS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10990 WILSHIRE BLVD 16TH FLOOR | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 900243929 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205196718 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA VIRTUAL ACADEMY | BusinessNameLine1Txt |
| Business Name Line2 | AT LOS ANGELES | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 8055810202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 MORELAND ROAD | AddressLine1Txt |
| City | SIMI VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93065 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETE ANDREW | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 8055810202 | PhoneNum |
| Signature | 2019-03-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LIZBETH G NEVAREZ | PreparerPersonNm |
| PTIN | P01399868 | PTIN |
| Phone | 3108731600 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 38.186.35.254 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-03-29 | IPDt |
| IP Tm | 10:46:50 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 313CF946CCC101A13676333F8F41BB8465AB88B3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETE ANDREW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 MORELAND ROAD | AddressLine1Txt |
| City | SIMI VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,716,087 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CALIVA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 282 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $24,913,897 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,498,415 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,354,617 | PYOtherRevenueAmt |
| CY Other Revenue | $3,217,672 | CYOtherRevenueAmt |
| PY Total Revenue | $27,268,514 | PYTotalRevenueAmt |
| CY Total Revenue | $27,716,087 | 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 | $10,517,396 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,703,112 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,751,118 | PYOtherExpensesAmt |
| CY Other Expenses | $16,959,589 | CYOtherExpensesAmt |
| PY Total Expenses | $27,268,514 | PYTotalExpensesAmt |
| CY Total Expenses | $27,662,701 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $53,386 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,318,809 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,315,801 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,318,809 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,315,801 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $0 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $22,605,603 | ExpenseAmt |
| Desc | CAVA (CALIFORNIA VIRTUAL ACADEMY) PROGRAMS BLEND INNOVATIVE NEW INSTRUCTIONAL TECHNOLOGY WITH A TRADITIONAL CURRICULUM FOR STUDENTS ALL ACROSS CALIFORNIA. CAVA USES THE K12 CURRICULUM TO OFFER CALIFORNIA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE. WITH INDIVIDUALIZED LEARNING APPROACHES, CAVA AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED IN SCHOOL AND BEYOND. | Desc |
| Total Program Service Expenses | $22,605,603 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 282 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | 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 | PAUL MAZZARELLA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8055810202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 MORELAND ROAD | AddressLine1Txt |
| City | SIMI VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| LISA SNELL | |||||||
| PRESIDENT | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRANK WILSON | |||||||
| CFO | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PETE ANDREW | |||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE SEAMAN | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | K12 CALIFORNIA LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 CORPORATE PARK DRIVE | AddressLine1Txt |
| City | HERNDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20171 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CURRICULUM, MATERIALS & SUPPORT SERVICES | ServicesDesc |
| Compensation | $12,610,863 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $24,498,415 | GovernmentGrantsAmt |
| Total Contributions | $24,498,415 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BALANCED BUDGET CREDIT | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,217,672 | TotalRevenueColumnAmt |
| Exclusion | $3,217,672 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,217,672 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,716,087 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,217,672 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,378,034 | TotalAmt |
| Program Services | $8,378,034 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,039,757 | TotalAmt |
| Program Services | $1,039,757 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,133 | TotalAmt |
| Program Services | $594,133 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691,188 | TotalAmt |
| Program Services | $691,188 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,700 | TotalAmt |
| Management And General | $187,700 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,550 | TotalAmt |
| Management And General | $41,550 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,904,414 | TotalAmt |
| Program Services | $176,855 | ProgramServicesAmt |
| Management And General | $3,727,559 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,430 | TotalAmt |
| Management And General | $214,430 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,641,126 | TotalAmt |
| Program Services | $6,609,311 | ProgramServicesAmt |
| Management And General | $31,815 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,617 | TotalAmt |
| Program Services | $40,647 | ProgramServicesAmt |
| Management And General | $60,970 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,982 | TotalAmt |
| Management And General | $69,982 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,835 | TotalAmt |
| Management And General | $7,835 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,958 | TotalAmt |
| Program Services | $99,958 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,704 | TotalAmt |
| Program Services | $54,819 | ProgramServicesAmt |
| Management And General | $2,885 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL MATERIALS | $4,901,516 | $4,901,516 | |
| DISTRICT FEES | $692,054 | $692,054 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,703 | TotalAmt |
| Program Services | $19,385 | ProgramServicesAmt |
| Management And General | $20,318 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,662,701 | TotalAmt |
| Program Services | $22,605,603 | ProgramServicesAmt |
| Management And General | $5,057,098 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,012,496 | BOYAmt |
| EOY | $1,184,825 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,890,901 | BOYAmt |
| EOY | $2,814,928 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74 | BOYAmt |
| EOY | $74 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,850 | BOYAmt |
| EOY | $79,759 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,201,466 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $965,251 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,488 | BOYAmt |
| EOY | $236,215 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,318,809 | BOYAmt |
| EOY | $4,315,801 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,018,432 | BOYAmt |
| EOY | $876,422 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,935 | BOYAmt |
| EOY | $126,196 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,181,442 | BOYAmt |
| EOY | $3,313,183 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,318,809 | BOYAmt |
| EOY | $4,315,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$67,901 | BOYAmt |
| EOY | -$273,321 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,901 | BOYAmt |
| EOY | $273,321 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,318,809 | BOYAmt |
| EOY | $4,315,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $53,386 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$53,386 | OtherChangesInNetAssetsAmt |
| 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,964,414 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,144,042 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,076,307 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,913,897 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,498,415 | CurrentTaxYearAmt |
| Total | $138,597,075 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,964,414 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,144,042 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,076,307 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,913,897 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,498,415 | CurrentTaxYearAmt |
| Total | $138,597,075 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $138,597,075 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,750,977 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,393,027 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,185,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,354,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,217,672 | CurrentTaxYearAmt |
| Total | $17,902,257 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $156,499,332 | TotalSupportAmt |
| Public Support CY170 | 0.88560 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86620 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,201,466 | OtherCostOrOtherBasisAmt |
| Depreciation | $965,251 | DepreciationAmt |
| Book Value | $236,215 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $236,215 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO K12 CALIFORNIA, LLC | $3,219,250 |
| DUE TO FEDERAL, STATE, AND LOCAL GOVERNMENTS | $93,933 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,313,183 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $24,498,415 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,498,415 | RevenueSubtotalAmt |
| Other Revenues Not Included | $3,217,672 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,217,672 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,716,087 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,498,415 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $53,386 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $53,386 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,445,029 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,217,672 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,217,672 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $27,662,701 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BALANCED BUDGET CREDITS 3,217,672. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE 53,386. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BALANCED BUDGET CREDITS 3,217,672. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART VII, LINE 5 | FormAndLineReferenceDesc |
| Explanation | THE FILING ORGANIZATION DOES NOT PAY ANY COMPENSATION TO ANY OFFICERS. MIKE SEAMAN RECEIVED COMPENSATION FROM WEST COVINA UNIFIED SCHOOL DISTRICT FOR SERVICES RENDERED, IN HIS CAPACITY AS A DISTRICT REPRESENTATIVE, TO THE FILING ORGANIZATION. MIKE SPENDS 1 HOUR PER WEEK OF HIS FULL TIME JOB UNDERTAKING WORK FOR THE FILING ORGANIZATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HAS CHOSEN K12 CALIFORNIA LLC (K12) AS ITS PRIMARY CURRICULUM PROVIDER. K12 ALSO PROVIDES THE ORGANIZATION'S TECHNOLOGY AND SUPPORT SERVICES WHILE THE ORGANIZATION EMPLOYS AND MANAGES THE ADMINISTRATORS, TEACHERS AND OTHER PERSONNEL. K12 PROVIDES ITS SERVICES UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THIS QUESTION IS NOT APPLICABLE SINCE THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS GIVEN TO GOVERNING BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL QUESTIONNAIRES ARE GIVEN TO ALL BOARD MEMBERS FOR SIGNING. THE QUESTIONNAIRES ARE REVIEWED BY THE FINANCE DIRECTOR. IF A CONFLICT OF INTEREST ARISES WITH A BOARD MEMBER, THEN THE BOARD MEMBER MUST RESIGN FROM THEIR POSITION. |
| FORM 990, PART VI, SECTION B, LINE 15 | NONE OF THE OFFICERS ARE COMPENSATED BY THE ORGANIZATION. ADDITIONALLY, THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. THEREFORE, THE ORGANIZATION DOES NOT HAVE A COMPENSATION DETERMINATION POLICY OR PROCEDURE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 176,855. MANAGEMENT AND GENERAL EXPENSES 544,002. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 720,857. SUPPORT SERVICES FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,183,557. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,183,557. |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -53,386. |