IPAKANNI EARLY COLLEGE CHARTER SCHOOL: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
IPAKANNI EARLY COLLEGE CHARTER SCHOOL (EIN 27-1644152)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-02-09
IRS object ID
201720409349300337
Schema version
2015v3.0
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)
Return2017-02-09T15:32:17-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480567703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KCOE ISOM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13013 CERES AVENUEAddressLine1Txt
CityCHICOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95973ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271644152EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IPAKANNI EARLY COLLEGE CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIPAKBusinessNameControlTxt
Phone5305891810PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11459 DOWNER STREETAddressLine1Txt
CityOROVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95965ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTHOMAS LOZANOPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5305321165PhoneNum
Signature2017-01-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAWN M BUCHANANPreparerPersonNm
PTINP00434181PTIN
Phone5308916474PhoneNum
Preparation2017-01-23PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWALTER GRAMPSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11459 DOWNER STREETAddressLine1Txt
CityOROVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95965ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$486,548GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IPAKANNI.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO EDUCATE AND PREPARE CHILDREN TO MEET THE CHALLENGES EVIDENT IN THE 21ST CENTURY THROUGH AN ENRICHING AND RIGOROUS EDUCATIONAL ENVIRONMENT THAT WILL BE FIRMLY BASED IN MAIDU CULTURE, THE LAND, AND THE RIVER.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$303,330PYContributionsGrantsAmt
CY Contributions Grants$479,945CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income-$7,166CYInvestmentIncomeAmt
PY Other Revenue$2,376PYOtherRevenueAmt
CY Other Revenue$6,603CYOtherRevenueAmt
PY Total Revenue$305,706PYTotalRevenueAmt
CY Total Revenue$479,382CYTotalRevenueAmt
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$136,471PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$210,666CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$148,793PYOtherExpensesAmt
CY Other Expenses$179,324CYOtherExpensesAmt
PY Total Expenses$285,264PYTotalExpensesAmt
CY Total Expenses$389,990CYTotalExpensesAmt
PY Revenues Less Expenses$20,442PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$89,392CYRevenuesLessExpensesAmt
Total Assets BOY$64,638TotalAssetsBOYAmt
Total Assets EOY$158,908TotalAssetsEOYAmt
Total Liabilities BOY$7,093TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,971TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$57,545NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$146,937NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIPAKANNI EARLY COLLEGE (IECCS) EDUCATES STUDENTS TO MEET THE DEMANDS OF THE 21ST CENTURY TO BE PRODUCTIVE MEMBERS OF SOCIETY. IECCS PROMOTES INHERENT TRIBAL SOVEREIGNTY AND THE PREMISE THAT ALL ARE CREATED EQUAL. -PROMOTES THE BELIEF THAT EDUCATION IS THE FOUNDATION FROM WHICH POVERTY AND ETHNIC OPPRESSION CAN BE OVERCOME; -PROMOTES GOOD STEWARDSHIP, HARD WORK, WISE LAWS, AND SPIRITUAL BELIEFS BY ENSURING THAT THE NORTHWESTERN MAIDU CULTURE, TRADITIONS, AND CUSTOMS ARE THE FOUNDATIONAL SOURCE FOR ESTABLISHING CURRICULUM THAT MEETS OR EXCEEDS THE CALIFORNIA DEPARTMENT OF EDUCATION'S ACADEMIC STANDARDS; AND -ENSURES THAT CAREER AND COLLEGE READINESS IS AN INTEGRAL COMPONENT FOR EACH PUPIL ATTENDING IPAKANNI EARLY COLLEGE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$225,576ExpenseAmt
DescOPERATED A CLASSROOM-BASED PROGRAM FOR STUDENTS IN GRADES 9 THROUGH 12Desc
Total Program Service Expenses$225,576TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Liabilities0ReportOtherLiabilitiesInd
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 Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee8EmployeeCnt
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 Committees0MinutesOfCommitteesInd
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 Policy0DocumentRetentionPolicyInd
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)
PersonSUSAN GASTONPersonNm
Phone5305321165PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11459 DOWNER STREETAddressLine1Txt
CityOROVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95965ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
PAULA SELVESTER
MEMBER1.00Yes (X)$0$0$0
TERRY CATT
MEMBER1.00Yes (X)$0$0$0
TERESA WARD
MEMBER1.00Yes (X)$0$0$0
LUCKY PRESTON
MEMBER1.00Yes (X)$0$0$0
GLENDA NELSON
PAST PRESIDENT1.00Yes (X)$0$0$0Yes (X)
RAMONA WILLIAMS
TREASURER1.00Yes (X)$0$0$0Yes (X)
GUY TAYLOR
VICE PRESIDENT1.00Yes (X)$0$0$0Yes (X)
THOMAS LOZANO
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
WALTER GRAMPS
EXECUTIVE DIRECTOR40.00$63,054$0$6,215Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$63,054TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,215TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$479,945GovernmentGrantsAmt
Total Contributions$479,945TotalContributionsAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$7,166OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$7,166OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$7,166TotalRevenueColumnAmt
Exclusion-$7,166ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$6,603TotalRevenueColumnAmt
Exclusion$6,603ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,603OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$479,382TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$563ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$70,498TotalAmt
Management And General$70,498ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$114,716TotalAmt
Program Services$92,650ProgramServicesAmt
Management And General$22,066ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$16,967TotalAmt
Program Services$11,413ProgramServicesAmt
Management And General$5,554ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,485TotalAmt
Program Services$3,939ProgramServicesAmt
Management And General$4,546ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,370TotalAmt
Program Services$10,059ProgramServicesAmt
Management And General$4,311ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$51,853TotalAmt
Program Services$36,297ProgramServicesAmt
Management And General$15,556ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$55,196TotalAmt
Program Services$47,597ProgramServicesAmt
Management And General$7,599ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,200TotalAmt
Program Services$6,675ProgramServicesAmt
Management And General$17,525ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$183TotalAmt
Program Services$183ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,070TotalAmt
Program Services$2,070ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,759TotalAmt
Management And General$16,759ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TEXTBOOKS$12,863$12,863
DUES & MEMBERSHIPS$1,830$1,830

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$389,990TotalAmt
Program Services$225,576ProgramServicesAmt
Management And General$164,414ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,923BOYAmt
EOY$73,121EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,988BOYAmt
EOY$79,296EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,000BOYAmt
EOY$2,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,435LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,944LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$13,727BOYAmt
EOY$4,491EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$64,638BOYAmt
EOY$158,908EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,093BOYAmt
EOY$11,633EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
EOY$338EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,093BOYAmt
EOY$11,971EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$41,895BOYAmt
EOY$128,354EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,650BOYAmt
EOY$18,583EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$57,545BOYAmt
EOY$146,937EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,638BOYAmt
EOY$158,908EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$89,392ReconcilationRevenueExpnssAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,435OtherCostOrOtherBasisAmt
Depreciation$3,944DepreciationAmt
Book Value$4,491BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,491TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$479,382TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$479,382RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$479,382TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$389,990TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$389,990ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$389,990TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN.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 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 3IPAKANNI EARLY COLLEGE CHARTER SCHOOL IS A CALIFORNIA PUBLIC SCHOOL AND IS THEREFORE EXEMPT FROM REV. PROC. 75-50, 1975-2 C.B. 587. HOWEVER, WE ADVERTISE IN MULTIPLE FREE PUBLICATIONS AS A FREE, PUBLIC HIGH SCHOOL WHICH MEANS NO TUITION AND NO DISCRIMINATION.
SCHEDULE E, PART I, LINE 4THERE ARE NO SCHOLARSHIPS GIVEN. IPAKANNI EARLY COLLEGE CHARTER SCHOOL IS A PUBLIC SCHOOL.
SCHEDULE E, PART I, LINE 6IPAKANNI EARLY COLLEGE CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE BUTTE COUNTY OFFICE OF EDUCATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE WERE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11THE GOVERNING BOARD MEETS AND DISCUSSES THE ITEMS IN THE FORM 990 PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD ANNUALLY COMPLETES A CONFLICT OF INTEREST STATEMENT. THE ADMINISTRATOR REVIEWS IT FOR KNOWN CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE ADMINISTRATOR ON AN ANNUAL BASIS AND USES COMPARABLE AGENCIES' SALARY SCHEDULES TO DETERMINE THAT THE COMPENSATION IS APPROPRIATE AND COMPETITIVE. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST REGARDING COMPENSATION, THAT BOARD MEMBER DOES NOT PARTICIPATE IN THE DECISION MAKING PROCESS OR VOTE. THE DECISION IS DOCUMENTED BY THE BOARD. THE PROCESS WAS LAST UNDERTAKEN IN 2015 FOR THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GPROFESSIONAL CONSULTING: PROGRAM SERVICE EXPENSES 24,186. MANAGEMENT AND GENERAL EXPENSES 10,366. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,552. OVERSIGHT FEES: PROGRAM SERVICE EXPENSES 12,111. MANAGEMENT AND GENERAL EXPENSES 5,190. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,301.

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