2015-04-13T13:01:46-05:00 2014-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2013-07-01 731643646 LEADERSHIP PUBLIC SCHOOLS LEAD 5108303780 344 THOMAS L BERKLEY WAY ROOM/SUITE 340 OAKLAND CA 94612 LOUISE BAY WATERS CEO 5108303780 2015-02-11 true WADE MCMULLEN CPA P00541671 6268577300 2015-04-13 2013 2016-02-25 16:41:14Z LOUISE BAY WATERS 344 THOMAS L BERKLEY WAY 340 OAKLAND CA 94612 15936424 false X WWW.LEADPS.ORG X 2002 CA TO OPEN AND OPERATE PUBLIC CHARTER SCHOOLS IN CALIFORNIA. 20 16 232 15 0 15467418 15778059 0 591 452 154586 157913 15622595 15936424 0 0 10281369 10238196 0 126630 4928231 4585721 15209600 14823917 412995 1112507 9609518 9644051 2510639 2859360 7098879 6784691 TO OPEN AND OPERATE PUBLIC CHARTER SCHOOLS IN CALIFORNIA. false false 14377094 CHARTER SCHOOL DEVELOPMENT WITH THE INTENTION TO DEVELOP AND OPERATE A NETWORK OF CHARTER SCHOOLS IN CALIFORNIA. 14377094 true true false false false false false false false false true false false false true true false true true false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 35 0 true 232 true false false false false false false false false false false X 20 16 false false false false false false false true true false false true true true true true true true true false CA X X X JOYCE MONTGOMERY 5108303780 344 THOMAS L BERKLEY WAY 340 OAKLAND CA 94612 JOSEFINA ALVARADO-MENA MEMBER 2.00 X 0 0 0 KERRY HAMILL MEMBER 2.00 X 0 0 0 JR MATTHEWS MEMBER 2.00 X 0 0 0 MARSHA DUGAN CHAIR 2.00 X X 0 0 0 D'LONRA ELLIS ESQ VICE-CHAIR 2.00 X X 0 0 0 MARK KUSHNER MEMBER/FOUND 2.00 X 0 0 0 STU MCLAUGHLIN MEMBER/TREAS 2.00 X X 0 0 0 ALEX TERMAN MEMBER 2.00 X 0 0 0 ADAM CIOTH MEMBER 2.00 X 0 0 0 DAVID FINKE MEMBER 2.00 X 0 0 0 RICARDO TOYLOY MEMBER 2.00 X 0 0 0 CRISTINA LOPEZ MEMBER 2.00 X 0 0 0 JESSICA SANCHEZ MEMBER 2.00 X 0 0 0 KEVIN KATARI MEMBER 2.00 X 0 0 0 YOLANDA PEEKS SECRETARY 2.00 X X 0 0 0 LOUISE BAY WATERS SUPERINTENDE 40.00 X 175000 0 20229 JOYCE L MONTGOMERY CFO 40.00 X 132000 0 21070 SOO ZEE PARK COO 40.00 X 117000 0 20762 JOE H PACHECO DIRECTOR OF 40.00 X 124000 0 11021 EDIE HOFFMAN VP TALENT 40.00 X 121822 0 16369 AMY EPSTEIN DIRECTOR OF 40.00 X 121000 0 21934 LAUREN KLAFFKY DIR. PROF. D 40.00 X 117500 0 16323 SHAWN BENJAMIN PRINCIPAL 40.00 X 112000 0 15957 1020322 143665 11 false true false 14944727 833332 15778059 452 452 OTHER LOCAL REVENUE 611710 157913 157913 157913 15936424 157913 452 486061 486061 8012948 7754560 185463 72925 599565 580136 13946 5483 982940 952003 22206 8731 156682 151884 3444 1354 195944 189943 4307 1694 3322 3220 73 29 29630 28723 651 256 964924 935373 21211 8340 91688 88879 2016 793 389756 377820 8568 3368 761783 738453 16746 6584 898137 870631 19743 7763 134744 130617 2962 1165 38129 36961 838 330 421 408 9 4 53075 51449 1167 459 98917 95888 2174 855 INSTRUCTIONAL MATERIALS 714681 699964 10040 4677 TICKETS/FEES FOR STUDENTS 210570 204121 4629 1820 14823917 14377094 320193 126630 2900097 3553382 449904 3626357 5131079 659258 106792 125036 2415361 870617 886646 1544744 135000 135274 9609518 9644051 2323139 2734360 187500 125000 2510639 2859360 X 6916176 6565583 182703 219108 7098879 6784691 9609518 9644051 1112507 -1426695 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2270333 728891 1541442 145028 141726 3302 1544744 LOANS PAYABLE 125000 125000 X 15936424 15936424 15936424 14823917 14823917 14823917 SCHEDULE D, PAGE 3, PART X LPS IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. LPS HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO LPS CONTINUED QUALIFICATION AS A TAX- EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (>50%) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. LPS FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. true true true true false true true false false false false false false false false true false true SCHEDULE E, LINE 3 LEADERSHIP PUBLIC SCHOOLS MAKE ITS NONDISRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENT APPLICATIONS. STUDENTS COME FROM THE LOCAL COMMUNITY, AND ENROLLMENT INCLUDES VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, LINE 4 NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS PROVIDED OR NEEDED SINCE NO TUITION OR FEES ARE CHARGED. SCHEDULE E, LINE 6 AS PUBLIC CHARTER SCHOOLS, STATE REVENUES ARE RECEIVED BASED ON ATTENDANCE. LEADERSHIP PUBLIC SCHOOLS IS ALSO ELIGIBLE TO RECEIVE FEDERAL, STATE, AND LOCAL GRANTS, INCLUDING CALIFORNIA LOTTERY REVENUES. X X false false false false false false false false false LOUISE BAY WATERS SUPERINTENDENT/CEO 175000 5792 14437 195229 JOYCE L MONTGOMERY CFO 132000 10600 10470 153070 FORM 990, PAGE 6, PART VI, LINE 11B THE GOVERNING BOARD REVIEWS THE 990 TAX RETURN AND VERIFIES THAT THE RETURN ACCURATELY REFLECTS THE FINANCIAL ACTIVITIES, SERVICE ACCOMPLISHMENTS, AND OTHER ACTIVITIES OF THE ORGANIZATION. THE CFO GUIDES THIS PROCEDURE. FORM 990, PAGE 6, PART VI, LINE 12C DISCLOSURE OF INTEREST IN A CONTRACT, OTHER TRANSACTION OR PROGRAM PRESENTED TO OR DISCUSSED BY THE BOARD OR BOARD COMMITTEE FOR AUTHORIZATION IS MADE ON A VOLUNTARY BASIS. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR BE PRESENT DURING IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO, SUCH CONTRACT OR TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OR EXECUTIVE COMMITTEE PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE BOARD AND/OR CEO WILL USE REASONABLENESS AND MARKET FORCES AS A BASIS OF REVIEW. THERE IS NO REQUIREMENT THAT STUDIES OR SURVEYS OF COMPARABLE SALARIES IN OTHER ORGANIZATIONS BE DONE. HOWEVER THE BOARD MAY CHOSE AT ITS DISCRETION TO USE AVAILABLE INFORMATION REGARDING COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED, PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B SEE DESCRIPTION ABOVE REGARDING FORM 990, PART VI, LINE 15A FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 FACILITIES COST WRITE-OFF -1,426,695 CHARTER FACILITES SUPPORT CORP - 27-2505928 344 THOMAS L BERKLEY WAY 340 OAKLAND CA 94612 272505928 DEVELOP CA 501C3 11A LEADERSHIP PUBLIC SCHOOLS false 28000 CALAROGA LLC - 27-2505928 344 THOMAS L BERKLEY WAY 340 OAKLAND CA 94612 272505928 DEVELOP CA 501C3 11A CHARTER FACILITIES SUPPORT false false false false false false false false false false false true false false false false false false false false CHARTER FACILITIES SUPPORT CORP K 327061 CASH AMOUNT PAID