IPAKANNI EARLY COLLEGE CHARTER SCHOOL: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
IPAKANNI EARLY COLLEGE CHARTER SCHOOL (EIN 27-1644152)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-02-13
IRS object ID
201500449349303060
Schema version
2013v4.0
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)
Return2015-02-13T19:00:07-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480567703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KCOE ISOM LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13013 CERES AVENUEAddressLine1
CityCHICOCity
StateCAState
ZIP Code95973ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271644152EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IPAKANNI EARLY COLLEGE CHARTER SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlIPAKBusinessNameControlTxt
Phone5305891810PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11459 DOWNER STREETAddressLine1
CityOROVILLECity
StateCAState
ZIP Code95965ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENDA NELSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5305891810PhoneNum
Signature2015-02-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAWN M BUCHANANPreparerPersonNm
PTINP00434181PTIN
Phone5308916474PhoneNum
Preparation2015-02-05PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWALTER GRAMPSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11459 DOWNER STREETAddressLine1
CityOROVILLECity
StateCAState
ZIP Code95965ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$205,978GrossReceiptsAmt
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 Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$358,698PYContributionsGrantsAmt
CY Contributions Grants$196,226CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income-$11,766CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$5,252CYOtherRevenueAmt
PY Total Revenue$358,698PYTotalRevenueAmt
CY Total Revenue$189,712CYTotalRevenueAmt
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$211,896PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$118,031CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$150,909PYOtherExpensesAmt
CY Other Expenses$109,605CYOtherExpensesAmt
PY Total Expenses$362,805PYTotalExpensesAmt
CY Total Expenses$227,636CYTotalExpensesAmt
PY Revenues Less Expenses-$4,107PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$37,924CYRevenuesLessExpensesAmt
Total Assets BOY$99,502TotalAssetsBOYAmt
Total Assets EOY$62,211TotalAssetsEOYAmt
Total Liabilities BOY$24,475TotalLiabilitiesBOYAmt
Total Liabilities EOY$25,108TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$75,027NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$37,103NetAssetsOrFundBalancesEOYAmt
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$114,777ExpenseAmt
DescOPERATED A CLASSROOM-BASED PROGRAM FOR STUDENTS IN GRADES 9 THROUGH 12Desc
Total Program Service Expenses$114,777TotalProgramServiceExpensesAmt
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 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 Document2IRPDocumentCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 STREETAddressLine1
CityOROVILLECity
StateCAState
ZIP Code95965ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GLENDA NELSON
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
GOODY MIX
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
CLAUDE TAYLOR
TREASURER1.00Yes (X)Yes (X)$0$0$0
TERESA WARD
MEMBER1.00Yes (X)$0$0$0
PAULA SELVESTER
MEMBER1.00Yes (X)$0$0$0
LUCKY PRESTON
MEMBER1.00Yes (X)$0$0$0
TERRY CATT
MEMBER1.00Yes (X)$0$0$0
WALTER GRAMPS
EXECUTIVE DIRECTOR40.00Yes (X)$34,948$0$2,883
ROB KARABA
INTERIM DIRECTOR40.00Yes (X)$12,381$0$1,414
FieldValueIRS element (for citing)
Total Reportable Comp From Org$47,329TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$4,297TotalOtherCompensationAmt
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$186,226GovernmentGrantsAmt
All Other Contributions$10,000AllOtherContributionsAmt
Total Contributions$196,226TotalContributionsAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$4,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$16,266OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$11,766OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,766TotalRevenueColumnAmt
Exclusion-$11,766ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
REIMBURSEMENTS900099$4,838$4,838
MISCELLANEOUS900099$414$414
FieldValueIRS element (for citing)
Other Revenue Total$5,252OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$189,712TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$6,514ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$64,469TotalAmt
Management And General$64,469ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$45,255TotalAmt
Program Services$35,510ProgramServicesAmt
Management And General$9,745ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,415TotalAmt
Program Services$2,715ProgramServicesAmt
Management And General$1,700ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,892TotalAmt
Program Services$2,124ProgramServicesAmt
Management And General$1,768ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,592TotalAmt
Program Services$2,515ProgramServicesAmt
Management And General$1,077ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,543TotalAmt
Program Services$22,080ProgramServicesAmt
Management And General$9,463ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$21,906TotalAmt
Program Services$15,934ProgramServicesAmt
Management And General$5,972ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Program Services$420ProgramServicesAmt
Management And General$180ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,317TotalAmt
Program Services$27,213ProgramServicesAmt
Management And General$4,104ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,965TotalAmt
Management And General$7,965ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36TotalAmt
Program Services$36ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,630TotalAmt
Program Services$4,630ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,416TotalAmt
Management And General$6,416ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & MEMBERSHIPSDesc
Total$1,600TotalAmt
Program Services$1,600ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$227,636TotalAmt
Program Services$114,777ProgramServicesAmt
Management And General$112,859ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$15,589BOYAmt
EOY$18,636EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$46,612BOYAmt
EOY$15,505EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15BOYAmt
EOY$9,680EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$2,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$21,984LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,594LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,286BOYAmt
EOY$16,390EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$99,502BOYAmt
EOY$62,211EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,836BOYAmt
EOY$4,418EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,639BOYAmt
EOY$20,690EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,475BOYAmt
EOY$25,108EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$72,946BOYAmt
EOY$19,138EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,081BOYAmt
EOY$17,965EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$75,027BOYAmt
EOY$37,103EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$99,502BOYAmt
EOY$62,211EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$37,924ReconcilationRevenueExpnssAmt
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 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$21,984OtherCostOrOtherBasisAmt
Depreciation$5,594DepreciationAmt
Book Value$16,390BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,390TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO STATE GOVERNMENTSDesc
Amt$20,690Amt
FieldValueIRS element (for citing)
Total Liability$20,690TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$189,712TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$189,712RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$189,712TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$227,636TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$227,636ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$227,636TotalExpensesPerForm990Amt

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 (5 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 2014 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.

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