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CITIZENS OF THE WORLD CHARTER SCHOOLS - LOS ANGELES: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
CITIZENS OF THE WORLD CHARTER SCHOOLS - LOS ANGELES (EIN 45-3532127)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-07
IRS object ID
201841279349301164
Schema version
2016v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-07T11:01:50-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952648289PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VAVRINEKTRINEDAY & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110681 FOOTHILL BLVD SUITE 300AddressLine1Txt
CityRANCHO CUCAMONGACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91730ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453532127EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CITIZENS OF THE WORLD CHARTER SCHOOLSBusinessNameLine1Txt
Business Name Line2LOS ANGELESBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCITIBusinessNameControlTxt
Phone3233150235PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15371 WILSHIRE BLVD NO 200AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK KLEGER-HEINEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3233150235PhoneNum
Signature2018-04-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW S MILLERPreparerPersonNm
PTINP01385220PTIN
Phone9094664410PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK KLEGER-HEINEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15371 WILSHIRE BLVD NO 200AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,220,968GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CWCLOSANGELES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCWC LOS ANGELES OPERATES THREE PUBLIC CHARTER SCHOOLS SERVING THE COMMUNITIES OF HOLLYWOOD, SILVER LAKE AND WEST LOS ANGELES. ALL THREE SCHOOLS ARE AUTHORIZED BY THE LOS ANGELES UNIFIED SCHOOL DISTRICT.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee365TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$15,531,797PYContributionsGrantsAmt
CY Contributions Grants$18,167,898CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$15,531,797PYTotalRevenueAmt
CY Total Revenue$18,167,898CYTotalRevenueAmt
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$9,692,908PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$12,382,806CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$53,000CYTotalFundraisingExpenseAmt
PY Other Expenses$5,405,578PYOtherExpensesAmt
CY Other Expenses$5,613,687CYOtherExpensesAmt
PY Total Expenses$15,098,486PYTotalExpensesAmt
CY Total Expenses$17,996,493CYTotalExpensesAmt
PY Revenues Less Expenses$433,311PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$171,405CYRevenuesLessExpensesAmt
Total Assets BOY$3,567,297TotalAssetsBOYAmt
Total Assets EOY$4,601,082TotalAssetsEOYAmt
Total Liabilities BOY$1,611,924TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,474,304TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,955,373NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,126,778NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE A SOCIO-ECONOMICALLY, CULTURALLY AND RACIALLY DIVERSE COMMUNITY OF STUDENTS IN THE HEART OF LOS ANGELES WITH AN INTELLECTUALLY CHALLENGING EXPERIENTIAL LEARNING ENVIRONMENT THAT DEVELOPS EACH INDIVIDUAL STUDENT'S CONFIDENCE, POTENTIAL AND INDIVIDUAL RESPONSIBILITY AS CITIZENS OF THE WORLD IN WHICH WE LIVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$13,638,254ExpenseAmt
DescTHREE CALIFORNIA PUBLIC CHARTER SCHOOLS CURRENTLY SERVING STUDENTS KINDERGARTEN THROUGH SEVENTH GRADE.Desc
Total Program Service Expenses$13,638,254TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
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 ActivitiesYes (1)FundraisingActivitiesInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document119IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee365EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
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 Documents0ChangeToOrgDocumentsInd
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EXCELLENT EDUCATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3103941152PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111858 LA GRANGE AVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90025ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JOSH MCLAUGHLIN
CHAIR2.00Yes (X)Yes (X)$0$0$0
HEATHER MCMANUS
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
STACEY ROSSLEY STAPLES
CFO/SECRETARY2.00Yes (X)Yes (X)$0$0$0
INA BARISH
MEMBER2.00Yes (X)$0$0$0
RICK ESQUIVEL
MEMBER2.00Yes (X)$0$0$0
JAMES ROSENBLATT
MEMBER2.00Yes (X)$0$0$0
CARL CHRISTOPHER
MEMBER2.00Yes (X)$0$0$0
MARK KLEGER-HEINE
EXECUTIVE DIRECTOR40.00Yes (X)$192,850$0$37,169
LINDSAY PHILLIPS
DIRECTOR OF OPERATION40.00$114,569$0$8,293Yes (X)
RAMONA PATRICK
PRINCIPAL CWC SILVERLAKE40.00$103,377$0$20,600Yes (X)
MARISSA BERMAN
PRINCIPAL CWC HOLLYWOOD40.00$100,835$0$18,612Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$511,631TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$84,674TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MOSHE VAKNEEN
PO BOX 641035LOS ANGELESCA90064RENT$144,358
SPECIAL NEEDS RESOURCE GROUP LLC
2716 OCEAN PARK BLVD SUITE 1025SANTA MONICACA90405SPECIAL EDUCATION SERVICES$117,752
LA LUNA ON THE GO
815 N EL CENTRO AVELOS ANGELESCA90038MEAL SERVICES$115,386
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Fundraising$493,103FundraisingAmt
Government Grants$15,240,637GovernmentGrantsAmt
All Other Contributions$2,434,158AllOtherContributionsAmt
Total Contributions$18,167,898TotalContributionsAmt
Fundraising Gross Income$53,070FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$493,103ContriRptFundraisingEventAmt
Fundraising Direct Expenses$53,070FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,167,898TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$192,850TotalAmt
Management And General$192,850ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$9,553,848TotalAmt
Program Services$8,553,178ProgramServicesAmt
Management And General$1,000,670ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,751TotalAmt
Program Services$11,007ProgramServicesAmt
Management And General$22,744ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,097,948TotalAmt
Program Services$930,431ProgramServicesAmt
Management And General$167,517ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,504,409TotalAmt
Program Services$1,416,496ProgramServicesAmt
Management And General$87,913ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$195,923TotalAmt
Management And General$195,923ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$316,944TotalAmt
Management And General$316,944ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,194,222TotalAmt
Program Services$972,572ProgramServicesAmt
Management And General$221,650ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$43,718TotalAmt
Management And General$43,718ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$61,732TotalAmt
Management And General$61,732ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,096,211TotalAmt
Management And General$1,096,211ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,072TotalAmt
Management And General$15,072ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$29,000TotalAmt
Management And General$29,000ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$87,623TotalAmt
Program Services$87,623ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$106,275TotalAmt
Management And General$106,275ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EDUCATION FEE$962,206$962,206
STUDENT NUTRITION$274,408$274,408
TEXTBOOKS & INSTRUCTION$186,974$186,974
SUPPLIES$150,219$150,219

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$893,160TotalAmt
Program Services$243,359ProgramServicesAmt
Management And General$596,801ManagementAndGeneralAmt
Fundraising$53,000FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,996,493TotalAmt
Program Services$13,638,254ProgramServicesAmt
Management And General$4,305,239ManagementAndGeneralAmt
Fundraising$53,000FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,395,895BOYAmt
EOY$1,468,031EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,728,444BOYAmt
EOY$1,691,678EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$151,855BOYAmt
EOY$110,112EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,405,105LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$162,024LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$220,139BOYAmt
EOY$1,243,081EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$70,964BOYAmt
EOY$88,180EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,567,297BOYAmt
EOY$4,601,082EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$378,428BOYAmt
EOY$670,697EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,178,343BOYAmt
EOY$1,730,900EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$55,153BOYAmt
EOY$72,707EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,611,924BOYAmt
EOY$2,474,304EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,836,387BOYAmt
EOY$2,126,778EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$118,986BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,955,373BOYAmt
EOY$2,126,778EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,567,297BOYAmt
EOY$4,601,082EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$171,405ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,154,295OtherCostOrOtherBasisAmt
Depreciation$122,792DepreciationAmt
Book Value$1,031,503BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$250,810OtherCostOrOtherBasisAmt
Depreciation$39,232DepreciationAmt
Book Value$211,578BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,243,081TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO OTHERSDesc
Amt$72,707Amt
FieldValueIRS element (for citing)
Total Liability$72,707TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$18,220,968TotalRevEtcAuditedFinclStmtAmt
Other Revenue$53,070OtherRevenueAmt
Revenue Not Reported$53,070RevenueNotReportedAmt
Revenue Subtotal$18,167,898RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,167,898TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$18,049,563TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$53,070OtherExpensesIncludedAmt
Expenses Not Reported$53,070ExpensesNotReportedAmt
Expenses Subtotal$17,996,493ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$17,996,493TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE SCHOOL HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENTS-DIRECT EXPENSE 53,070.
PART XII, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENTS-DIRECT EXPENSE 53,070.

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 Recs0MaintainScholarshipsRecsInd
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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3RECRUITMENT LEAFLETS, WEB SITES, SOCIAL OR BUSINESS EVENT IN THE GENERAL AREA AND OPEN HOUSE WITH PARENTS. ORGANIZATION IS A CALIFORNIA PUBLIC CHARTER SCHOOL
SCHEDULE E, PART I, LINE 4CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
SCHEDULE E, PART I, LINE 6CALIFORNIA STATE APPORTIONMENT REVENUE

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTION & BASHEvent1Nm
Gross Receipts Event1$159,363GrossReceiptsEvent1Amt
Charitable Contri Event1$136,289CharitableContriEvent1Amt
Gross Revenue Event1$23,074GrossRevenueEvent1Amt
Other Direct Expenses Event1$23,074OtherDirectExpensesEvent1Amt
Event2WALKATHONEvent2Nm
Gross Receipts Event2$386,810GrossReceiptsEvent2Amt
Charitable Contri Event2$356,814CharitableContriEvent2Amt
Gross Revenue Event2$29,996GrossRevenueEvent2Amt
Other Direct Expenses Event2$29,996OtherDirectExpensesEvent2Amt
Gross Receipts Total$546,173GrossReceiptsTotalAmt
Charitable Contributions Tot$493,103CharitableContributionsTotAmt
Gross Revenue Total Events$53,070GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$53,070OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$53,070DirectExpenseSummaryEventsAmt
Net Income Summary$0NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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)
PersonMARK KLEGER-HEINEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$192,850BaseCompensationFilingOrgAmt
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$11,571DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$25,598NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$230,019TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE RETURN WILL BE GIVEN TO THE BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CIN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXSISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF DIRECTORS MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXSISTS.
FORM 990, PART VI, SECTION B, LINE 15THE PROCESS INCLUDES ALL OF THESE ELEMENTS:1)REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS FOR THE EXECUTIVE DIRECTOR 2.) USE OF DATA AS TO THE COMPARABLE COMPENSATION;, 3.) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING.
FORM 990, PART VI, SECTION C, LINE 19REQUIRED DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CITIZENS OF THE WORLD CHARTER SCHOOLSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15371 WILSHIRE BLVD SUITE 210AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90036ZIPCd
FieldValueIRS element (for citing)
EIN452823612EIN
Primary ActivitiesDEVELOPING NETWORK OF CHARTER SCHOOLSPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501ExemptCodeSectionTxt
Public Charity Status509(A)(2)PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CITIZENS OF THE WORLD CHARTER SCHOOLS
E$452,500FMV
CITIZENS OF THE WORLD CHARTER SCHOOLS
B$60,000ACTUAL AMOUNT
CITIZENS OF THE WORLD CHARTER SCHOOLS
P$133,227ACTUAL AMOUNT

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