AMERICAS FINEST CHARTER SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAS FINEST CHARTER SCHOOL (EIN 90-0604753)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-12
IRS object ID
201301329349300005
Schema version
2011v1.5
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)
Timestamp2013-05-12T14:34:09-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MATTHEW LEMAS CPABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 60295AddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code921668295ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN900604753EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAS FINEST CHARTER SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone6196944790Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line14001 EL CAJON BOULEVARDAddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code92105ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJAN PERRYName
TitleEXECUTIVE DIRECTORTitle
Phone6196944790Phone
Date Signed2013-05-05DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMATTHEW LEMAS CPAName
Phone6198502540Phone
Date Prepared2013-05-12DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeXAddressChange
Name Of Principal Officer PersonJAN PERRYNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line14001 EL CAJON BOULEVARDAddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code92105ZIPCode
FieldValueIRS element (for citing)
Gross Receipts1235837GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2010YearFormation
State Legal DomicileCAStateLegalDomicile
Activity Or Mission DescriptionTO ACCELERATE STUDENTS' ACADEMIC ACHIEVEMENT BY DEVELOPING HEALTHY STUDENTS, PROFICIENT READERS AND WRITERS WITH HIGHER-ORDER THINKING SKILLS WHO ARE CAPABLE OF PROBLEM SOLVING AND ARE SELF-MOTIVATED, COMPETENT, LIFELONG LEARNERS, AND SOCIAL INTERACTORS PREPARED FOR THE WORK FORCE OF THE 21ST CENTURY.ActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees25TotalNbrEmployees
Total Nbr Volunteers5TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Current Year1235837ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Current Year1235837TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year649862SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expenses Current Year830919OtherExpensesCurrentYear
Total Expenses Current Year1480781TotalExpensesCurrentYear
Revenues Less Expenses CY-244944RevenuesLessExpensesCY
Total Assets EOY144835TotalAssetsEOY
Total Liabilities EOY389779TotalLiabilitiesEOY
Net Assets Or Fund Balances EOY-244944NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTO ACCELERATE STUDENTS' ACADEMIC ACHIEVEMENT BY DEVELOPING HEALTHY STUDENTS, PROFICIENT READERS AND WRITERS WITH HIGHER-ORDER THINKING SKILLS WHO ARE CAPABLE OF PROBLEM SOLVING AND ARE SELF-MOTIVATED, COMPETENT, LIFELONG LEARNERS, AND SOCIAL INTERACTORS PREPARED FOR THE WORK FORCE OF THE 21ST CENTURY.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
DescriptionTO PROVIDE EDUCATIONAL OPPURTUNITIES IN AN UNDER-SERVICED AREA OF SAN DIEGO COUNTY.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense966586Expense
DescriptionTO PROVIDE EDUCATIONAL OPPURTUNITIES IN AN UNDER-SERVICED AREA OF SAN DIEGO COUNTY.Description
FieldValueIRS element (for citing)
Total Of Other Program Service Exp966586TotalOfOtherProgramServiceExp
Total Program Service Expense966586TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredfalseScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees25NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonJAN PERRYNamePerson
Telephone Number6199904724TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line14001 EL CAJON BOULEVARDAddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code92105ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
JAN PERRY
EXECUTIVE DI40.00X9000008400
CHRISTINA STEVENS
PRESIDENT0.00000X
DIANE GORDON
SECRETARY0.00000X
DAVID LEE
MEMBER0.00000X
RAFAEL GUTIERREZ
MEMBER0.00000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org90000TotalReportableCompFromOrg
Total Other Compensation8400TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Government Grants1235837GovernmentGrants
Total Contributions1235837TotalContributions

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1235837TotalRevenueColumn

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total90000Total
Program Services45000ProgramServices
Management And General45000ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total423792Total
Program Services280966ProgramServices
Management And General142826ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total51103Total
Program Services32395ProgramServices
Management And General18708ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total84967Total
Program Services54053ProgramServices
Management And General30914ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total649857Total
Program Services381877ProgramServices
Management And General267980ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total155341Total
Program Services147574ProgramServices
Management And General7767ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total9564Total
Program Services9564ProgramServices

Interest Interest

FieldValueIRS element (for citing)
Total1000Total
Management And General1000ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total15157Total
Program Services15157ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1480781Total
Program Services966586ProgramServices
Management And General514195ManagementAndGeneral
Fundraising0Fundraising

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
EOY104788EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
EOY23084EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis19549LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec2586LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
EOY16963EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY144835EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
EOY190232EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
EOY192009EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
EOY7538EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY389779EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
EOY-244944EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY-244944EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY144835EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-244944ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewtrueAccountantCompileOrReview
FS AuditedtrueFSAudited
Federal Grant Audit RequiredtrueFederalGrantAuditRequired
Federal Grant Audit PerformedtrueFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis19549OtherCostOrOtherBasis
Depreciation2586Depreciation
Book Value16963BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings16963TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionOTHER LIABILITIESDescription
Amount$7,538Amount
FieldValueIRS element (for citing)
Total Of Amounts7538TotalOfAmounts
Total Revenue1235837TotalRevenue
Total Expenses1480781TotalExpenses
Excess Or Deficit For Year-244944ExcessOrDeficitForYear
Excess Or Deficit Per FS-244944ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt1235837TotRevenueEtcAuditedFinclStmt
Revenue Subtotal1235837RevenueSubtotal
Total Revenue Per Form9901235837TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt1480781TotExpensesEtcAuditedFinclStmt
Expenses Subtotal1480781ExpensesSubtotal
Total Expenses Per Form9901480781TotalExpensesPerForm990

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedfalseGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S MISSIONFORM 990 - ORGANIZATION'S MISSIONTO ACCELERATE STUDENTS' ACADEMIC ACHIEVEMENT BY DEVELOPING HEALTHY STUDENTS, PROFICIENT READERS AND WRITERS WITH HIGHER-ORDER THINKING SKILLS WHO ARE CAPABLE OF PROBLEM SOLVING AND ARE SELF-MOTIVATED, COMPETENT, LIFELONG LEARNERS, AND SOCIAL INTERACTORS PREPARED FOR THE WORK FORCE OF THE 21ST CENTURY.
ALL OTHER ACCOMPLISHMENT DESCRIPTIONFORM 990, PAGE 2, PART III, LINE 4DTO PROVIDE EDUCATIONAL OPPURTUNITIES IN AN UNDER-SERVICED AREA OF SAN DIEGO COUNTY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11B990 TAX RETURN DRAFT RETURN IS SUBMITTED TO THE BOARD OF DIRECTORS VIA E- MAIL TRANSMISSION FOR REVIEW AND APPROVAL BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICYFORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION ANNUALLY REQUIRES UPDATED DISCLOSURE FROM ALL DIRECTORS AND EMPLOYEES FOR COMPLIANCE.
COMPENSATION PROCESS FOR TOP OFFICIALFORM 990, PAGE 6, PART VI, LINE 15APERFORMED BY EXECUTIVE DIRECTOR.
COMPENSATION PROCESS FOR OFFICERSFORM 990, PAGE 6, PART VI, LINE 15BPERFORMED BY EXECUTIVE DIRECTOR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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