LONG VALLEY CHARTER SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LONG VALLEY CHARTER SCHOOL (EIN 68-0460434)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-22
IRS object ID: 201430539349300013
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-22T16:53:56-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW LEMAS CPA & ASSOCIATES	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2667 CAMINO DEL RIO SOUTH STE 313	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	921083002	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	680460434	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LONG VALLEY CHARTER SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LONG	NameControl
Phone	5308272395	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	DOYLE	City
State	CA	State
ZIP Code	96109	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CINDY HENRY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	5308272395	Phone
Date Signed	2014-02-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MATTHEW LEMAS CPA	Name
Phone	6198502540	Phone
Date Prepared	2014-02-22	DatePrepared
Self Employed	X	SelfEmployed

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	CINDY HENRY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	DOYLE	City
State	CA	State
ZIP Code	96109	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2748707	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.LONGVALLEYCS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	40	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2882038	ContributionsGrantsPriorYear
Contributions Grants Current Year	2748707	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2882038	TotalRevenuePriorYear
Total Revenue Current Year	2748707	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1945805	SalariesEtcPriorYear
Salaries Etc Current Year	1822030	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	6829	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1215167	OtherExpensePriorYear
Other Expenses Current Year	972194	OtherExpensesCurrentYear
Total Expenses Prior Year	3167801	TotalExpensesPriorYear
Total Expenses Current Year	2794224	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-285763	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-45517	RevenuesLessExpensesCY
Total Assets BOY	1758110	TotalAssetsBOY
Total Assets EOY	954199	TotalAssetsEOY
Total Liabilities BOY	1859127	TotalLiabilitiesBOY
Total Liabilities EOY	1100733	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-101017	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-146534	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE PUBLIC CHARTER SCHOOL EDUCATION TO APPROXIMATLEY 400 K-12 STUDENTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	2504883	Expense
Description	TO PROVIDE EDUCATIONAL OPPURTUNITIES IN UNDER-SERVICED AREAS OF LASSEN COUNTY.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2504883	TotalOfOtherProgramServiceExp
Total Program Service Expense	2504883	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	55	NumberFormsTransmittedWith1096
Number W2 G Included	55	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	40	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	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	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	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	CHARTER SCHOOL MANAGEMENT	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9516943050	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	40925 COUNTY CENTER DRIVE STE 110	AddressLine1
City	TEMECULA	City
State	CA	State
ZIP Code	92590	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CINDY HENRY
EXECUTIVE DI	40.00	X	X	95882	0	0
WILLIAM HARKNESS
PRESIDENT	1.00	X	X	0	0	0
RENE SARABIA
CLERK	1.00	X	X	0	0	0
LARRY MORGAN
MEMBER	1.00	X		0	0	0
RICKY GOTCHER
VICE PRESIDE	1.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	95882	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	2716918	GovernmentGrants
All Other Contributions	31789	AllOtherContributions
Total Contributions	2748707	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2748707	TotalRevenueColumn

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1465898	Total
Program Services	1389523	ProgramServices
Management And General	76375	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	109334	Total
Program Services	97829	ProgramServices
Management And General	11505	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	246798	Total
Program Services	220354	ProgramServices
Management And General	26444	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	858599	Total
Program Services	722213	ProgramServices
Management And General	136386	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	17807	Total
Management And General	17807	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	17145	Total
Management And General	17145	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5072	Total
Program Services	5072	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	73571	Total
Program Services	69892	ProgramServices
Management And General	3679	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2794224	Total
Program Services	2504883	ProgramServices
Management And General	289341	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	83589	BOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1333648	BOY
EOY	616079	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	4300	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	391991	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	53871	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	336573	BOY
EOY	338120	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1758110	BOY
EOY	954199	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1641617	BOY
EOY	903400	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	217510	BOY
EOY	197264	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	69	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1859127	BOY
EOY	1100733	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-101017	BOY
EOY	-146534	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-101017	BOY
EOY	-146534	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1758110	BOY
EOY	954199	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-45517	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	276247	OtherCostOrOtherBasis
Book Value	276247	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	73047	OtherCostOrOtherBasis
Depreciation	17045	Depreciation
Book Value	56002	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	42697	OtherCostOrOtherBasis
Depreciation	36826	Depreciation
Book Value	5871	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	338120	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DEFICIT CASH	Description
Amount	$69	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	69	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	2748707	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2748707	RevenueSubtotal
Total Revenue Per Form990	2748707	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2794224	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2794224	ExpensesSubtotal
Total Expenses Per Form990	2794224	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	INCLUDED IN ALL ENROLLMENT PACKAGES AND PUBLIC NOTICES	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO EQUIP RURAL STUDENTS WITH THE EDUCATIONAL SKILLS NECESSARY IN THE 21ST CENTURY - THE ABILITY TO READ, WRITE, SPEAK, AND CALCULATE WITH CLARITY AND PRECISION, AND THE ABILITY TO PARTICIPATE INTELLIGENTLY AND RESPONSIBLY IN A GLOBAL SOCIETY.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	TO PROVIDE EDUCATIONAL OPPURTUNITIES IN UNDER-SERVICED AREAS OF LASSEN COUNTY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	990 TAX RETURN DRAFT RETURN IS SUBMITTED TO THE BOARD OF DIRECTORS VIA E- MAIL TRANSMISSION FOR REVIEW AND APPROVAL BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION ANNUALLY REQUIRES UPDATED DISCLOSURE FROM ALL DIRECTORS AND EMPLOYEES FOR COMPLIANCE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	PERFORMED BY EXECUTIVE DIRECTOR.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	PERFORMED BY EXECUTIVE DIRECTOR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	COPIES ALL GOVERNING DOCUMEMNTS ARE AVAILABLE UPON WRITTEN REQUEST.
OTHER FEES FOR SERVICES	FORM 990, PART IX, LINE 11G	BOOKS AND SUPPLIES 171,079 1,777 0 COMMUNICATIONS 50,132 2,639 0 DUES AND MEMBERSHIPS 4,081 215 0 OPERATING EXPENDITURES 127,464 1,060 0 OPERATIONS AND HOUSEKEEPING 38,346 3,816 0 PROFESSIONAL CONSULTING 204,903 120,258 0 RENTS, LEASES & REPAIRS 122,364 6,419 0 TRAINING AND DEVELOPEMENT 3,844 202 0