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SCHOOLS IN ACTION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SCHOOLS IN ACTION (EIN 26-0827814)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-27
IRS object ID
202641179349302404
Schema version
2024v5.5
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)
Return2026-04-27T18:56:44-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 VIA PIEMONTE SUITE 300AddressLine1Txt
CityONTARIOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91764ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN260827814EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCHOOLS IN ACTIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCHOBusinessNameControlTxt
Phone3232664371PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15115 VIA CORONA STAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKALIN BALCOMBPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3232664371PhoneNum
Signature2026-04-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARLEN GOMEZPreparerPersonNm
PTINP01306775PTIN
Phone9099857286PhoneNum
Preparation2026-04-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ARTS IN ACTION COMMUNITY CHARTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerKALIN BALCOMBPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15115 VIA CORONA STAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90022ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,905,900GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ARTSINACTIONCHARTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PREPARE STUDENTS WITH CRITICAL THINKING, PROBLEM SOLVING AND FUNDAMENTAL ACADEMIC SKILLS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee222TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$27,921,641PYContributionsGrantsAmt
CY Contributions Grants$27,539,720CYContributionsGrantsAmt
PY Program Service Revenue$206,855PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$367,973PYInvestmentIncomeAmt
CY Investment Income$348,637CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$17,543CYOtherRevenueAmt
PY Total Revenue$28,496,469PYTotalRevenueAmt
CY Total Revenue$27,905,900CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,410,122PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$12,045,047CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$11,145CYTotalFundraisingExpenseAmt
PY Other Expenses$14,645,823PYOtherExpensesAmt
CY Other Expenses$14,794,472CYOtherExpensesAmt
PY Total Expenses$26,055,945PYTotalExpensesAmt
CY Total Expenses$26,839,519CYTotalExpensesAmt
PY Revenues Less Expenses$2,440,524PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,066,381CYRevenuesLessExpensesAmt
Total Assets BOY$50,258,121TotalAssetsBOYAmt
Total Assets EOY$51,354,514TotalAssetsEOYAmt
Total Liabilities BOY$42,840,509TotalLiabilitiesBOYAmt
Total Liabilities EOY$42,870,521TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,417,612NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,483,993NetAssetsOrFundBalancesEOYAmt
MissionTO EMPOWER, PREPARE, AND INSPIRE URBAN STUDENTS TO ACHIEVE THEIR HIGHEST POTENTIAL AND BECOME ACTIVE CITIZENS WHO WORK TOWARD BUILDING A MORE JUST, HUMANE, AND SUSTAINABLE WORLD BY PROVIDING A DEMOCRATIC ARTS-ENRICHED AND NURTURING SCHOOL ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$22,786,466ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescTHE ORGANIZATION IS COMPRISED OF AN ELEMENTARY AND MIDDLE SCHOOL THAT PROVIDE A STANDARD-BASED ACADEMICALLY RIGOROUS AND PROGRESSIVE EDUCATIONAL PROGRAM WITH A FOCUS ON ARTS INTEGRATION TO URBAN STUDENTS IN LOS ANGELES. THE ORGANIZATION SEEKS TO EMPOWER, PREPARE AND INSPIRE URBAN STUDENTS TO ACHIEVE THEIR HIGHEST POTENTIAL AND BECOME ACTIVE CITIZENS WHO WORK TOWARD BUILDING A MORE JUST, HUMANE AND SUSTAINABLE WORLD BY PROVIDING A DEMOCRATIC ARTS-ENRICHED AND NURTURING SCHOOL ENVIRONMENT. THE SCHOOL PROVIDED 175 DAYS OF INSTRUCTION TO 662 STUDENTS. THE ORGANIZATION ALSO OPERATES AS A SCHOOL FOOD AUTHORITY SUPPORTING STUDENTS WITH THEIR NUTRITIONAL WELLNESS.Desc
Total Program Service Expenses$22,786,466TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee222EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKALIN BALCOMBPersonNm
Phone3232664371PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15115 VIA CORONA STAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90022ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
RAUL ALARCON
PRESIDENT2.000.00Yes (X)Yes (X)$0$0$0
RONAE HARRISON
VICE PRESIDENT0.750.00Yes (X)Yes (X)$0$0$0
DEBORAH BRONNER
TREASURER2.000.00Yes (X)Yes (X)$0$0$0
RACHEL GIBBS
SECRETARY0.500.00Yes (X)Yes (X)$0$0$0
CATHERINE BELCHER
DIRECTOR0.750.00Yes (X)$0$0$0
KALIN BALCOMB
EXECUTIVE DIRECTOR40.000.00Yes (X)$193,494$0$29,030
JAMIE KIKUCHI
SCHOOL DIRECTOR40.000.00$159,732$0$33,872Yes (X)
MELVIN MARROQUIN
DIRECTOR OF ACCESSIBLE EDUCATION40.000.00$134,219$0$24,868Yes (X)
MARIA RAMIREZ
DIRECTOR OF HUMAN RESOURCES40.000.00$123,869$0$17,525Yes (X)
STEPHANIE CONDE
DIRECTOR OF OPERATIONS40.000.00$113,277$0$15,220Yes (X)
JESUS MASCORRO
DIRECTOR OF COMMUNITY ENGAGEMENT40.000.00$121,236$0$15,954Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$845,827TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$136,469TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TOP NOTCH CATERING
6190 FAIRMONT AVE SUITE GSAN DIEGOCA92120NUTRITIONAL MEAL SERVICES$3,016,674
NOB HILL CATERING INC
601 TAYLOR WAYSAN CARLOSCA94070NUTRITIONAL MEAL SERVICES$2,646,854
REVOLUTION FOODS PBC
PO BOX 92230LAS VEGASNV891932230NUTRITIONAL MEAL SERVICES$1,597,410
SAPPHIRE AT SCHOOL
104 PIXELIRVINECA92618NUTRITIONAL MEAL SERVICES$659,481
FRESH START MEALS
13294 RALSTON AVESYLMARCA91342NUTRITIONAL MEAL SERVICES$493,739
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt
Government Grants$27,500,430GovernmentGrantsAmt
All Other Contributions$39,290AllOtherContributionsAmt
Noncash Contributions$5,782NoncashContributionsAmt
Total Contributions$27,539,720TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$348,637TotalRevenueColumnAmt
Exclusion$348,637ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$17,543RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$17,543RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,543TotalRevenueColumnAmt
Exclusion$17,543ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,905,900TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$366,180ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$261,279TotalAmt
Management And General$261,279ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$9,650,474TotalAmt
Program Services$8,582,650ProgramServicesAmt
Management And General$1,067,824ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$855,514TotalAmt
Program Services$724,648ProgramServicesAmt
Management And General$130,866ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$834,184TotalAmt
Program Services$738,388ProgramServicesAmt
Management And General$95,796ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$443,596TotalAmt
Program Services$385,885ProgramServicesAmt
Management And General$57,711ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$391,518TotalAmt
Management And General$391,518ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,417TotalAmt
Management And General$9,417ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$58,900TotalAmt
Management And General$58,900ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$768,768TotalAmt
Program Services$648,144ProgramServicesAmt
Management And General$120,624ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$29,490TotalAmt
Program Services$25,674ProgramServicesAmt
Management And General$3,816ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$562,665TotalAmt
Program Services$500,874ProgramServicesAmt
Management And General$61,791ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$281,503TotalAmt
Program Services$276,074ProgramServicesAmt
Management And General$5,429ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$474,801TotalAmt
Program Services$407,496ProgramServicesAmt
Management And General$67,305ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$58,110TotalAmt
Program Services$53,927ProgramServicesAmt
Management And General$4,183ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,589,426TotalAmt
Management And General$1,589,426ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$591,455TotalAmt
Program Services$514,834ProgramServicesAmt
Management And General$76,621ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$197,440TotalAmt
Program Services$171,721ProgramServicesAmt
Management And General$25,719ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD SERVICES$9,175,721$9,175,721
INSTRUCTIONAL MATERIALS$323,480$323,480
OTHER EXPENSES$281,778$256,950$13,683$11,145

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$26,839,519TotalAmt
Program Services$22,786,466ProgramServicesAmt
Management And General$4,041,908ManagementAndGeneralAmt
Fundraising$11,145FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,602,564BOYAmt
EOY$8,694,550EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,389,395BOYAmt
EOY$4,464,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,412,129BOYAmt
EOY$4,805,345EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$80,379BOYAmt
EOY$57,775EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$33,371,169LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,705,725LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$28,961,017BOYAmt
EOY$30,665,444EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,812,637BOYAmt
EOY$2,667,400EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$50,258,121BOYAmt
EOY$51,354,514EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,215,978BOYAmt
EOY$4,984,567EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,351,702BOYAmt
EOY$2,050,000EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$33,662,459BOYAmt
EOY$33,307,460EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,610,370BOYAmt
EOY$2,528,494EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$42,840,509BOYAmt
EOY$42,870,521EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,408,210BOYAmt
EOY$8,474,591EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,402BOYAmt
EOY$9,402EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,417,612BOYAmt
EOY$8,483,993EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,258,121BOYAmt
EOY$51,354,514EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,066,381ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,417,611OtherCostOrOtherBasisAmt
Book Value$8,417,611BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,240,456OtherCostOrOtherBasisAmt
Depreciation$2,216,759DepreciationAmt
Book Value$19,023,697BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$160,605OtherCostOrOtherBasisAmt
Depreciation$32,313DepreciationAmt
Book Value$128,292BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,307,719OtherCostOrOtherBasisAmt
Depreciation$456,653DepreciationAmt
Book Value$851,066BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,244,778OtherCostOrOtherBasisAmt
Book Value$2,244,778BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$30,665,444TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OPERATING RIGHT OF USE LEASE ASSET$2,610,493
OTHER LONG-TERM ASSETS$56,907
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,667,400TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$2,528,494Amt
FieldValueIRS element (for citing)
Total Liability$2,528,494TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$27,905,900TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$27,905,900RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$27,905,900TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$26,839,519TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$26,839,519ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$26,839,519TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3ARTS IN ACTION COMMUNITY CHARTER SCHOOL MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENTS' APPLICATIONS. THE SCHOOL DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS.
SCHEDULE E, PART I, LINE 4ARTS IN ACTION COMMUNITY CHARTER SCHOOLS DO NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
SCHEDULE E, PART I, LINE 6AS A CHARTER SCHOOL, THE ORGANIZATION RECEIVES A PER AVERAGE DAILY ATTENDANCE (ADA) FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, THE ORGANIZATION IS ELIGIBLE FOR OTHER LOCAL, STATE, AND FEDERAL PROGRAMS, INCLUDING STATE LOTTERY FUNDS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KALIN BALCOMB
EXECUTIVE DIRECTOR$193,494$0$0$0$0$0$20,923$0$8,107$0$222,524$0$0$0
JAMIE KIKUCHI
SCHOOL DIRECTOR$159,732$0$0$0$0$0$30,316$0$3,556$0$193,604$0$0$0
MELVIN MARROQUIN
DIRECTOR OF ACCESSIBLE EDUCATION$134,219$0$0$0$0$0$24,746$0$122$0$159,087$0$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1CA SCHOOL FINANCE AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN680280917BondIssuerEIN
CUSIP13058TJB7CUSIPNum
Bond Issued2020-01-16BondIssuedDt
Issue Price$34,288,043IssuePriceAmt
PurposeFACILITIESPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$34,288,043TotalProceedsAmt
In Reserve Fund$1,916,871InReserveFundAmt
Capitalized Interest$577,831CapitalizedInterestAmt
Issuance Costs From Proceeds$625,303IssuanceCostsFromProceedsAmt
Capital Expenditures$29,675,344CapitalExpendituresAmt
Unspent$2,096,481UnspentAmt
Substantial Completion2020SubstantialCompletionYr
Refunding Tax Exempt Bonds0RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Use By Others0.00000PrivateBusUseByOthersPct
Private Bus Concerning UBI0.00000PrivateBusConcerningUBIPct
Total Private Business Use0.00000TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledYes (1)Form8038TFiledInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds InvestedYes (1)GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURNED IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS AND EMPLOYEES OF THE SCHOOL SHALL FILE A FORM 700 STATEMENT OF ECONOMIC INTEREST, DISCLOSING REPORTABLE INVESTMENTS, INTERESTS IN REAL PROPERTY, BUSINESS POSITIONS AND INCOME. WHEN A DESIGNATED EMPLOYEE DETERMINES THAT HE/SHE SHOULD NOT MAKE A DECISION BECAUSE OF A QUALIFYING INTEREST, HE/SHE SHOULD SUBMIT A WRITTEN DISCLOSURE TO HIS/HER IMMEDIATE SUPERVISOR, WHO WILL FORWARD THE NOTICE TO THE CHARTER SCHOOL PRINCIPAL, WHO WILL RECORD THE EMPLOYEE'S DISQUALIFICATION. ALL GOVERNING BOARD MEMBERS, CANDIDATES FOR MEMBER OF GOVERNING BOARD, AND ALL OTHER DESIGNATED EMPLOYEES OF ARTS IN ACTION COMMUNITY MIDDLE SCHOOL ARE COVERED UNDER THIS POLICY. THE MAIN DISCLOSURE CATEGORIES ARE (1) INTERESTS IN REAL PROPERTY WHICH ARE LOCATED IN WHOLE OR IN PART EITHER WITHIN THE BOUNDARIES OF LOS ANGELES COUNTY OR WITHIN TWO MILES OF THE COUNTY AND (2) INVESTMENTS IN OR INCOME FROM PERSONS OR BUSINESS ENTITIES WHICH ARE CONTRACTORS OR SUB-CONTRACTORS. CONFLICTS ARE REVIEWED AT BOARD MEETINGS. ONCE A GOVERNING BOARD MEMBER DISCLOSES A DISQUALIFYING INTEREST, THAT MEMBER SHALL REFRAIN FROM PARTICIPATING IN THE DECISION IN ANY WAY. THEY SHALL REFRAIN FROM VOTING ON THE MATTER AND SHALL LEAVE THE ROOM DURING BOARD DISCUSSION AND WHEN THE FINAL VOTE IS TAKEN.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE DIRECTOR'S SALARY IS APPROVED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE SALARIES FOR THIS POSITION AT OTHER LOCAL CHARTER SCHOOLS OF SIMILAR SIZE. OTHER FACTORS INCLUDE CREDENTIALS, NUMBER OF YEARS IN TEACHING AND LEADERSHIP POSITIONS. OTHER ADMINISTRATORS' SALARIES ARE APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. THE DISCUSSION AND DECISION PROCESS IS DOCUMENTED CONTEMPORANEOUSLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS WHICH INCLUDE BOARD MEETINGS AND AGENDAS ARE AVAILABLE ON THE SCHOOL WEBSITE.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SCHOOLS IN ACTION FACILITIES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15115 VIA CORONA STAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90022ZIPCd
FieldValueIRS element (for citing)
EIN260827814EIN
Primary ActivitiesFACILITIESPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Total Income$2,143,536TotalIncomeAmt
End Of Year Assets$33,407,683EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1SCHOOLS IN ACTION DBA ARTS IN ACTION COMMUNITY CHARTERBusinessNameLine1Txt