BETA

ACROSS THE BRIDGE FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ACROSS THE BRIDGE FOUNDATION (EIN 77-0517240)
Tax period
2025-07-01 to 2026-06-30
Filed
2026-09-15
IRS object ID
202602589349301515
Schema version
2025v4.1
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

FieldValueIRS element (for citing)
Return2026-09-15T10:19:35-07:00ReturnTs
Tax Period End2026-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN941138201PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KOKJER PIEROTTI MAIOCCO &DUCKBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1333 PINE ST 5TH FLOORAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770517240EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACROSS THE BRIDGE FOUNDATIONBusinessNameLine1Txt
Business Name Line2DBA DOWNTOWN COLLEGE PREPARATORYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlACROBusinessNameControlTxt
Phone4086411327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 700096AddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95170ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD PIEROTTIPersonNm
Person TitleCOURT APPTD CPAPersonTitleTxt
Signature2026-09-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRichard PierottiPreparerPersonNm
PTINP00314987PTIN
Phone4159814224PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Final ReturnYes (X)FinalReturnInd

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 700096AddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95170ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$359,240GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionDOWNTOWN COLLEGE PREPARATORY (DCP) PREPARED FIRST-GENERATION STUDENTS (FIRST IN THEIR FAMILY TO GO TO COLLEGE) FOR COLLEGE SUCCESS. TO THAT END, DCP PROVIDED EDUCATIONAL PROGRAMS AND SERVICES, MANAGED, OPERATED, GUIDED, DIRECTED AND PROMOTED CALIFORNIA PUBLIC CHARTER SCHOOLS (GRADES 5-12).ActivityOrMissionDesc
Contract TerminationYes (X)ContractTerminationInd
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$332,171CYContributionsGrantsAmt
CY Program Service Revenue$26,223CYProgramServiceRevenueAmt
CY Investment Income$846CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$359,240CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$356,514CYOtherExpensesAmt
CY Total Expenses$356,514CYTotalExpensesAmt
CY Revenues Less Expenses$2,726CYRevenuesLessExpensesAmt
Total Assets BOY$2,674,284TotalAssetsBOYAmt
Total Assets EOY$0TotalAssetsEOYAmt
Total Liabilities BOY$37,516,951TotalLiabilitiesBOYAmt
Total Liabilities EOY$34,839,941TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$34,842,667NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$34,839,941NetAssetsOrFundBalancesEOYAmt
MissionDOWNTOWN COLLEGE PREPARATORY (DCP) PREPARED FIRST-GENERATION STUDENTS (FIRST IN THEIR FAMILY TO GO TO COLLEGE) FOR COLLEGE SUCCESS. TO THAT END, DCP PROVIDED EDUCATIONAL PROGRAMS AND SERVICES, MANAGED, OPERATED, GUIDED, DIRECTED AND PROMOTED CALIFORNIA PUBLIC CHARTER SCHOOLS (GRADES 5-12).MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$200,230ExpenseAmt
Revenue$26,223RevenueAmt
DescPRIOR TO THE CHAPTER 7 BANKRUPTCY PETITION FILING ACROSS THE BRIDGE FOUNDATION RAN THREE SMALL ACADEMIC CHARTER SCHOOLS WITH A CLEAR GOAL OF PREPARING EACH OF ITS STUDENTS TO THRIVE AT A FOUR-YEAR UNIVERSITY. HIGH STANDARDS, PERSONALIZED ATTENTION AND AN EXPLICIT FOCUS ON COLLEGE SUCCESS DROVE THE ACADEMIC PROGRAM AT DOWNTOWN COLLEGE PREPARATORY. THE EFFORTS OF EVERYONE AT THE SCHOOL, STUDENTS, STAFF, AND COMMUNITY, WERE ALIGNED TO ACHIEVE THIS SINGULAR VISION.Desc
Total Program Service Expenses$200,230TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsYes (true)TerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKARI BOWYERPersonNm
Phone4086411327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 700096AddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95170ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonKARI BOWYERPersonNm
TitleCHAPTER 7 TTEETitleTxt
Average Hours Per Week4.00AverageHoursPerWeekRt
Average Hours Per Week Rltd Org0.00AverageHoursPerWeekRltdOrgRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$332,171GovernmentGrantsAmt
Total Contributions$332,171TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescOPERATING EXPENSE REFUNDSDesc
Business900099BusinessCd
Total Revenue Column$26,223TotalRevenueColumnAmt
Related Or Exempt Func Income$26,223RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$26,223TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$846TotalRevenueColumnAmt
Exclusion$846ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$359,240TotalRevenueColumnAmt
Related Or Exempt Func Income$26,223RelatedOrExemptFuncIncomeAmt
Exclusion$846ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
BANKRUPTCY ADMINISTRATIVE EXP$136,233$136,233
STUDENT SCHOLARSHIPS-POST$131,230$131,230
STUDENT SCHOLARSHIPS-PRE$69,000$69,000
BANK FEES$18,165$18,165

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,886TotalAmt
Management And General$1,886ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$356,514TotalAmt
Program Services$200,230ProgramServicesAmt
Management And General$156,284ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,556,123BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$118,161BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,674,284BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,516,951BOYAmt
EOY$34,839,941EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,516,951BOYAmt
EOY$34,839,941EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$34,842,667BOYAmt
EOY-$34,839,941EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$34,842,667BOYAmt
EOY-$34,839,941EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,674,284BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,726ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescGENERAL UNSECURED CLAIMSDesc
Amt$34,839,941Amt
FieldValueIRS element (for citing)
Total Liability$34,839,941TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4: Intended uses of the endowment fund.THE DESIGNATED USE OF ENDOWMENT FUNDS WAS FOR THE COLLEGE SCHOLARSHIPS PROGRAM.
Part X : FIN48 FootnotePART X, LINE 2:DCP IS ORGANIZED AS A CALIFORNIA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), AND QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION, IT IS ALSO EXEMPT FROM STATE FRANCHISE AND INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, DCP IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. DCP DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS.MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcfalsePolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsfalseMaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedEXPLANATION OF NONDISCRIMINATION POLICY:THE SCHOOL WAS A PUBLIC CHARTER SCHOOL AND THEREFORE WAS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE WAS IN EFFECT.THE SCHOOL DID NOT INCLUDE INFORMATION REGARDING ITS NONDISCRIMINATION PRACTICES IN ITS SCHOOL CHARTER DOCUMENT. STUDENT & EMPLOYEE HANDBOOKS AND BROCHURES AND WEBSITE, WHICH WERE AVAILABLE ON THE SCHOOL WEBSITE.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental AgencyEXPLANATION OF GOVERNMENT FINANCIAL AID:DFC SCHOOLS ARE CALIFORNIA PUBLIC SCHOOLS FUNDED BY THE STATE AND FEDERAL GOVERNMENT PUBLIC SCHOOL FUNDING.

Schedule N IRS990ScheduleN

Liquidation Of Assets Table LiquidationOfAssetsTableGrp

Liquidation Of Assets Detail LiquidationOfAssetsDetail (2 entries)

Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDescDistributionDistributionDtFair Market Value Of AssetFairMarketValueOfAssetAmtMethod Of FMV DeterminationMethodOfFMVDeterminationTxtAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionTxt
BANKRUPTCY ADMINISTRATIVE EXPENSES2026-06-30$136,233CASHPO BOX 700096SAN JOSECA95170FOR PROFIT
BANKRUPTCY ESTATE CREDITORS2026-06-30$2,723,281CASHPO BOX 700096SAN JOSECA95170FOR PROFIT
FieldValueIRS element (for citing)
Director Of SuccessorfalseDirectorOfSuccessorInd
Employee Of SuccessorfalseEmployeeOfSuccessorInd
Owner Of SuccessorfalseOwnerOfSuccessorInd
Receive CompensationfalseReceiveCompensationInd
Assets DistributedYes (true)AssetsDistributedInd
Required To Notify AGfalseRequiredToNotifyAGInd
Attorney General NotifiedfalseAttorneyGeneralNotifiedInd
Liabilities PaidYes (true)LiabilitiesPaidInd
Bonds OutstandingfalseBondsOutstandingInd
Bond Liabilities DischargedfalseBondLiabilitiesDischargedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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.
Form 990, Part VI, Section B, Line 11bCOPY OF FORM 990 PROVIDED TO THE BANKRUPTCY TRUSTEE, PRIOR TO FILING.COMMENTS/QUESTIONS ARE ADDRESSED PRIOR TO FILING.
Form 990, Part VI, Section B, Line 12cBOTH THE BOARD AND KEY EMPLOYEES WERE REQUIRED TO FILE A FORM 700. THEREFORE, THE ENTITIY WAS AWARE OF THEIR AFFILIATIONS. ULTIMATELY IT IS ALSO EACH BOARD AND STAFF MEMBER'S RESPONSIBILITY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. EMPLOYEES WERE ALSO REQUIRED TO REPORT TO HR OR THE CHIEF EXECUTIVE OFFICER ANY GIFTS OR GRATUITIES OFFERED BY AN OUTSIDE INDIVIDUAL OR ORGANIZATION, OR AN ATTEMPT TO INFLUENCE PERFORMANCE OR GAIN ACCESS THROUGH THE OFFER OF GIFTS, GRATUITIES, OR ENTERTAINMENT. THE CHIEF EXECUTIVE OFFICER APPROVED ANY EXCEPTIONS TO THIS GUIDELINE IN A SIGNED DOCUMENT. FAILURE TO OBSERVE THIS GUIDELINE, INCLUDING FAILURE TO DISCLOSE A CONFLICT OR TO SEEK WRITTEN EXCEPTION TO THIS GUIDELINE, RESULTED IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.WE ARE NOW SUBJECT TO GOVERNMENT CODE 1090 WHICH MEANS THAT IF A BOARD MEMBER HAS A FINANCIAL INTEREST, THE ENTIRE BOARD IS PROHIBITED FROM ENTERING INTO THE CONTRACT; EVEN IF IT IS WITH THE BEST VENDOR AT THE BEST PRICE AND THE INTERESTED BOARD MEMBER ABSTAINS. THIS IS MADE CLEAR WITH ANNUAL TRAINING FROM OUR LEGAL COUNSEL.
Form 990, Part VI, Section B, Line 15aAS A PUBLIC CHARTER SHCOOL, APPROVAL OF CEO/EXECUTIVE DIRECTOR'S COMPENSATION (AND SOME OTHERS) OCCURED AT A REGULAR MEETING AND AS MANDATED BY GOVT. CODE 54953.THE DCP BOARD WORKED WITH IT'S LEGAL FIRM TO CONDUCT A BENCHMARK STUDY. IN BRIEF, THE BOARD CONFERED IN A SPECIAL MEETING CLOSED SESSION TO REVIEW THE CONTRACT AND ENSURE THE TERMS WERE APPROPRIATE (I.E., ANY VACATION/SICK LEAVE BENEFITS, TAILORING THE EVALUATION LANGUAGE ETC.). THE BOARD REVIEWED THE COMPARATIVE STUDY IN OPEN SESSION AT A REGULAR (I.E., NOT SPECIAL) MEETING OF THE BOARD. IMMEDIATELY PRIOR TO APPROVING THE AGREEMENT IN OPEN SESSION THE BOARD ALSO ISSUED AN ORAL REPORT OF THE COMPENSATION THAT WAS APPROVING FOR THE CEO.
Form 990, Part VI, Section B, Line 15bTHE COMPENSATION FOR ANY POSITION OTHER THAN THE CEO WAS DETERMINED THROUGH BENCHMARKING COMPENSATION TO OTHER SCHOOLS OR INDUSTRIES DEPENDING ON THE POSITION. THE CEO APPROVED COMPENSATION FOR ALL OTHER EMPLOYEES IN ALIGNMENT WITH COMPENSATION RANGES AND ALSO IN CONSULTATION WITH HR. DCP WORKED WITH COMPENSATION CONSULTANTS, SUCH AS EDGILITY, TO REVIEW AND SET COMPENSATION RANGES AT DCP. THE BOARD APPROVED OVERALL COMPENSATION THROUGH THE ANNUAL BUDGET APPROVAL PROCESS.
Form 990, Part VI, Section C, Line 19DOCUMENTS ARE AVAILABLE UPON REQUEST.
Statement Note 1STATEMENT REGARDING BOOKS AND RECORDS-------------------------------------THE ORGANIZATION FILED A CHAPTER 7 BANKRUPTCY PETITION ON SEPTEMBER 16, 2025. THE CASE NUMBER IS 25-51430 SLJ. KARI BOWER IS THE CHAPTER 7 TRUSTEE.THE DEBTOR DID NOT FILE TAX FORMS FOR THE YEAR ENDED JUNE 30, 2025. THE DEBTOR DID NOT PROVIDE THE TRUSTEE WITH COMPLETE FINANCIAL RECORDS FOR THE YEAR ENDED JUNE 30, 2025 OR THE PRE-PETITION PERIOD OF THE FISCAL YEAR ENDED JUNE 30, 2026 AND THEREFORE CERTAIN PRIOR YEAR INFORMATION IS NOT AVAILABLE OR INCLUDED IN THE TAX RETURN. THIS RETURN HAS BEEN PREPARED USING THE BEST INFORMATION AVAILABLE TO THE CHAPTER 7 TRUSTEE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN COLLEGE PREPARATORY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11402 MONTEREY RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95110ZIPCd
FieldValueIRS element (for citing)
EIN472393817EIN
Primary ActivitiesSUPPORTING ORGANIZATION - REAL PROPERTYPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN COLLEGE PREPARATORYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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