CALIFORNIA VIRTUAL ACADEMIES AT LOS ANGELES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA VIRTUAL ACADEMIES AT LOS ANGELES (EIN 20-5196718)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201411359349304911
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-15T12:08:13-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951777440 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREEN HASSON & JANKS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10990 WILSHIRE BLVD 16TH FLOOR | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 900243929 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205196718 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA VIRTUAL ACADEMY AT LOS ANGELES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CALI | NameControl |
| Phone | 8055810202 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 SHASTA WAY NO A | AddressLine1 |
| City | SIMI VALLEY | City |
| State | CA | State |
| ZIP Code | 93065 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FRANK WILSON | Name |
| Title | BOARD MEMBER, CFO | Title |
| Phone | 8055810202 | Phone |
| Date Signed | 2014-05-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD L RUVELSON | Name |
| PTIN | P00234075 | PTIN |
| Phone | 3108731600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | FRANK WILSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 SHASTA WAY A | AddressLine1 |
| City | SIMI VALLEY | City |
| State | CA | State |
| ZIP Code | 90365 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 34014140 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CALIVA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2006 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 333 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 31795862 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 26913988 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1306 | InvestmentIncomePriorYear |
| Investment Income Current Year | 138 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7786041 | OtherRevenuePriorYear |
| Other Revenue Current Year | 7100014 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 39583209 | TotalRevenuePriorYear |
| Total Revenue Current Year | 34014140 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11035942 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9865980 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 28547267 | OtherExpensePriorYear |
| Other Expenses Current Year | 24113007 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 39583209 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33978987 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 0 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 35153 | RevenuesLessExpensesCY |
| Total Assets BOY | 14235417 | TotalAssetsBOY |
| Total Assets EOY | 12033924 | TotalAssetsEOY |
| Total Liabilities BOY | 14235417 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 12033924 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 0 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 0 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE TUITION-FREE VIRTUAL EDUCATION THROUGH TECHNOLOGY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 28702787 | Expense |
| Description | 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. | Description |
| Total Program Service Expense | 28702787 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 80 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 333 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL MAZZARELLA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8055810202 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 SHASTA WAY UNIT A | AddressLine1 |
| City | SIMI VALLEY | City |
| State | CA | State |
| ZIP Code | 93065 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (4 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| PETE ANDREW | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MIKE SEAMAN | ||||||
| BOARD MEMBER | 1.00 | X | 168539 | 0 | 0 | |
| LISA SNELL | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| FRANK WILSON | ||||||
| CFO | 1.00 | X | 0 | 0 | 0 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 168539 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | K12 INC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 CORPORATE PARK DRIVE | AddressLine1 |
| City | HERNDON | City |
| State | VA | State |
| ZIP Code | 20171 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CURRICULUM AND MANAGEMENT SERVICES | DescriptionOfServices |
| Compensation | 17396250 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 26913988 | GovernmentGrants |
| Total Contributions | 26913988 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 138 | TotalRevenueColumn |
| Exclusion | $138 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEBT FORGIVENESS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 7100014 | TotalRevenueColumn |
| Exclusion | $7,100,014 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7100014 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34014140 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,100,152 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7938719 | Total |
| Program Services | 7938719 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 652001 | Total |
| Program Services | 652001 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 620316 | Total |
| Program Services | 620316 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 654944 | Total |
| Program Services | 654944 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34203 | Total |
| Management And General | 34203 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51299 | Total |
| Management And General | 51299 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179161 | Total |
| Management And General | 179161 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276272 | Total |
| Management And General | 276272 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10090026 | Total |
| Program Services | 10081651 | ProgramServices |
| Management And General | 8375 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80315 | Total |
| Program Services | 32126 | ProgramServices |
| Management And General | 48189 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143906 | Total |
| Management And General | 143906 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3782 | Total |
| Management And General | 3782 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69900 | Total |
| Program Services | 69900 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38000 | Total |
| Program Services | 36100 | ProgramServices |
| Management And General | 1900 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| INSTRUCTIONAL MATERIALS | 7438969 | 7438969 | |
| ADMINISTRATIVE FEES | 3497070 | 3497070 | |
| SPECIAL EDUCATION | 1175208 | 1175208 | |
| DISTRICT FEES | 1015744 | 1015744 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19152 | Total |
| Program Services | 2853 | ProgramServices |
| Management And General | 16299 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33978987 | Total |
| Program Services | 28702787 | ProgramServices |
| Management And General | 5276200 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62622 | BOY |
| EOY | 2853 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2391735 | BOY |
| EOY | 1809727 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11616453 | BOY |
| EOY | 9815500 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17863 | BOY |
| EOY | 162843 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 712432 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 469431 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146744 | BOY |
| EOY | 243001 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14235417 | BOY |
| EOY | 12033924 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1254442 | BOY |
| EOY | 1593834 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 242905 | BOY |
| EOY | 37712 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12738070 | BOY |
| EOY | 10402378 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14235417 | BOY |
| EOY | 12033924 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14235417 | BOY |
| EOY | 12033924 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 35153 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -35153 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 23690625 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 26588030 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 29116303 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 31795862 | CurrentTaxYearMinus1Year |
| Current Tax Year | 26913988 | CurrentTaxYear |
| Total | 138104808 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 23690625 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 26588030 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 29116303 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 31795862 | CurrentTaxYearMinus1Year |
| Current Tax Year | 26913988 | CurrentTaxYear |
| Total | 138104808 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 138104808 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2966 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1931 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 779 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1306 | CurrentTaxYearMinus1Year |
| Current Tax Year | 138 | CurrentTaxYear |
| Total | 7120 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6924383 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5879627 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5803915 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7786041 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7100014 | CurrentTaxYear |
| Total | 33493980 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 171605908 | TotalSupport |
| Public Support Pertcentage170 | 0.80480 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.80930 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 712432 | OtherCostOrOtherBasis |
| Depreciation | 469431 | Depreciation |
| Book Value | 243001 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 243001 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO K12, INCORPORATED | $10,312,230 |
| DUE TO FEDERAL, STATE, AND LOCAL GOVERNMENTS | $90,148 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 10402378 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 26914126 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 26914126 | RevenueSubtotal |
| Other Revenues Not Included | 7100014 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 7100014 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 34014140 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 26914126 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 26914126 | ExpensesSubtotal |
| Other Expenses Not Included | 7064861 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 7064861 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33978987 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECLASS OF DEBT FORGIVENESS 7,100,014. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECLASS OF DEBT FORGIVENESS 7,100,014. BAD DEBT EXPENSE -35,153. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MIKE SEAMAN | NamePerson |
| Title | BOARD MEMBER | Title |
| Base Compensation Filing Org | 168539 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 168539 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HAS CHOSEN K12 INC. (K12) AS ITS SOLE CURRICULUM PROVIDER. K12 PROVIDES THE ORGANIZATION'S MANAGEMENT, AS WELL AS, THE ACCOUNTING AND RECORD KEEPING. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS GIVEN TO ALL BOARD MEMBERS FOR COMMENTING AND APPROVAL 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. | |
| NONE OF THE OFFICERS ARE COMPENSATED BY THE ORGANIZATION. THEREFORE, THE OFFICER COMPENSATION DETERMINATION POLICY IS NOT APPLICABLE. | ||
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. | |
| FORM 990, PART VII, SECTION A | THE FILING ORGANIZATION DOES NOT PAY ANY COMPENSATION TO ANY OFFICERS. THE COMPENSATION REPORTED FOR MIKE SEAMAN REPRESENTS COMPENSATION HE RECEIVED FROM WEST COVINA UNIFIED SCHOOL DISTRICT FOR SERVICES RENDERED, IN HIS CAPACITY AS A DISTRICT REPRESENTATIVE, TO THE FILING ORGANIZATION. | OFFICER COMPENSATION |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -35,153. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | NO CHANGES WERE MADE TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR AS COMPARED TO THE PRIOR TAX YEAR. | FINANCIAL STATEMENTS AND REPORTING |