2026-09-15T10:19:35-07:00 2026-06-30 941138201 KOKJER PIEROTTI MAIOCCO &DUCK 333 PINE ST 5TH FLOOR SAN FRANCISCO CA 94104 990 2025-07-01 770517240 ACROSS THE BRIDGE FOUNDATION DBA DOWNTOWN COLLEGE PREPARATORY ACRO 4086411327 PO BOX 700096 SAN JOSE CA 95170 RICHARD PIEROTTI COURT APPTD CPA 2026-09-15 true Richard Pierotti P00314987 4159814224 2025 X X PO BOX 700096 SAN JOSE CA 95170 359240 false X N/A X 1999 CA DOWNTOWN 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). X 1 0 0 0 332171 26223 846 0 359240 0 0 0 0 0 356514 356514 2726 2674284 0 37516951 34839941 -34842667 -34839941 DOWNTOWN 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). false false 200230 26223 PRIOR 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. 200230 true false false false false false false false false false false false false false true true false false true false false false false false false false false false false false false false false false false false false false false false true false false true true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 1 0 false false false false false false false false false false false false true true true true true true true false CA X KARI BOWYER 4086411327 PO BOX 700096 SAN JOSE CA 95170 X KARI BOWYER CHAPTER 7 TTEE 4.00 0.00 X 0 0 0 0 false false false 0 332171 332171 OPERATING EXPENSE REFUNDS 900099 26223 26223 26223 846 846 0 0 0 0 0 0 0 0 359240 26223 846 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BANKRUPTCY ADMINISTRATIVE EXP 136233 136233 STUDENT SCHOLARSHIPS-POST 131230 131230 STUDENT SCHOLARSHIPS-PRE 69000 69000 BANK FEES 18165 18165 1886 1886 356514 200230 156284 0 2556123 0 0 0 118161 0 0 0 0 0 0 0 0 0 0 0 0 2674284 0 37516951 34839941 37516951 34839941 X -34842667 -34839941 -34842667 -34839941 2674284 0 2726 X false false false X GENERAL UNSECURED CLAIMS 34839941 34839941 X 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 Footnote PART 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. true false true true false true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized EXPLANATION 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 Agency EXPLANATION OF GOVERNMENT FINANCIAL AID:DFC SCHOOLS ARE CALIFORNIA PUBLIC SCHOOLS FUNDED BY THE STATE AND FEDERAL GOVERNMENT PUBLIC SCHOOL FUNDING. BANKRUPTCY ADMINISTRATIVE EXPENSES 2026-06-30 136233 CASH PO BOX 700096 SAN JOSE CA 95170 FOR PROFIT BANKRUPTCY ESTATE CREDITORS 2026-06-30 2723281 CASH PO BOX 700096 SAN JOSE CA 95170 FOR PROFIT false false false false true false false true false false Form 990, Part VI, Section A, Line 8b THERE WERE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. Form 990, Part VI, Section B, Line 11b COPY 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 12c BOTH 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 15a AS 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 15b THE 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 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. Statement Note 1 STATEMENT 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. DOWNTOWN COLLEGE PREPARATORY FOUNDATION 1402 MONTEREY RD SAN JOSE CA 95110 472393817 SUPPORTING ORGANIZATION - REAL PROPERTY CA 501(C)(3) LINE 12A, I DOWNTOWN COLLEGE PREPARATORY true false false false false false false false false false false false false false false false false false false false