STRATEGY STUDIO / PUBLIC DATA EXPLORER

MAAC COMMUNITY CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MAAC COMMUNITY CHARTER SCHOOL (EIN 85-1715340)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202411369349316586
Schema version
2022v5.0
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)
Return2024-05-15T15:18:41-07:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954345526PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOLTHOUSE CARLIN & VAN TRIGT LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111444 W OLYMPIC BLVD 11TH FLOORAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90064ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN851715340EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAAC COMMUNITY CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMAACBusinessNameControlTxt
Phone6194262173PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 3RD AVENUEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91911ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonARNULFO MANRIQUEZPersonNm
Person TitlePRESIDENT and CEOPersonTitleTxt
Phone6194262173PhoneNum
Signature2023-10-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstARNULFOPersonFirstNm
Person LastMANRIQUEZPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJONATHAN SIAOPreparerPersonNm
PTINP00244223PTIN
Phone3105661900PhoneNum
Preparation2024-05-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1ARNULFO MANRIQUEZBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 THIRD AVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91911ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,651,220GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressmaac-community-charter-school.comWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2019FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionMAAC COMMUNITY CHARTER SCHOOL IS A TUITION-FREE HIGH SCHOOL IN CHULA VISTA, CALIFORNIA.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,729,041PYContributionsGrantsAmt
CY Contributions Grants$3,668,390CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,954PYInvestmentIncomeAmt
CY Investment Income-$17,170CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,732,995PYTotalRevenueAmt
CY Total Revenue$3,651,220CYTotalRevenueAmt
CY Grants And Similar Paid$11,450CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,226,763PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,038,443CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,500,419PYOtherExpensesAmt
CY Other Expenses$1,422,520CYOtherExpensesAmt
PY Total Expenses$3,727,182PYTotalExpensesAmt
CY Total Expenses$3,472,413CYTotalExpensesAmt
PY Revenues Less Expenses$5,813PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$178,807CYRevenuesLessExpensesAmt
Total Assets BOY$2,008,458TotalAssetsBOYAmt
Total Assets EOY$2,431,353TotalAssetsEOYAmt
Total Liabilities BOY$1,269,595TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,513,683TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$738,863NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$917,670NetAssetsOrFundBalancesEOYAmt
MissionMAAC COMMUNITY CHARTER SCHOOL IS A TUITION-FREE HIGH SCHOOL IN CHULA VISTA, CALIFORNIA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,370,534ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescAT MCCS, STUDENTS HAVE AN EXTENDED OPPORTUNITY TO EARN THEIR HIGH SCHOOL DIPLOMA IN A SMALL LEARNING COMMUNITY AND SUPPORTIVE ENVIRONMENT. MCCS IS AN ALTERNATIVE SCHOOL UNDER THE DASHBOARD ALTERNATIVE SCHOOL STATUS (DASS) PROGRAM (PREVIOUSLY ASAM), AND SERVES APPROXIMATELY 200 STUDENTS IN GRADES 9-12. MULTIPLE "CAREER PATHWAY" TRACKS PROVIDE STUDENTS WITH CORE EDUCATION SKILL SETS FOR CAREER READINESS. MCCS OFFERS AN ACADEMIC CURRICULUM THAT QUALIFIES STUDENTS FOR ENROLLMENT IN COLLEGE, UNIVERSITY, AND ENTRANCE INTO THE MILITARY. A VARIETY OF LEARNING STYLES ARE SUPPORTED THROUGH A CHOICE OF PROGRAMS INCLUDING A CLASSROOM (SEAT-BASED) PROGRAM, INDEPENDENT STUDIES PROGRAM, AND YOUTH BUILD PROGRAM (HYBRID). THE SCHOOL CULTURE AT MCCS PROMOTES INDIVIDUAL LEADERSHIP, COMMUNITY RESPONSIBILITY, AND SELF-SUFFICIENCY. DEMOGRAPHICS AT MCCS INCLUDE APPROXIMATELY 70% ENGLISH LANGUAGE LEARNERS, AND 75% OF STUDENTS QUALIFY FOR FREE OR REDUCED PRICE LUNCH, 7% STUDENTS WITH SPECIAL NEEDS, 9% HOMELESS YOUTH, AND 0% FOSTER YOUTH. MCCS IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES AND GRADUATED A TOTAL OF 89 STUDENTS IN THE 2022-23 SCHOOL YEAR. THE TOTAL REVENUE FROM ALL PROGRAMS IN 2022-2023 WAS $3.651M AND EXPENSES $3.472M.Desc
Total Program Service Expenses$2,370,534TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
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 IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
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 OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee26EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
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
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AUSTIN FOYEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6194263595PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 THIRD AVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91911ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
RODRIGO GUEVARA
BOARD MEMBER0.50Yes (X)$0$0$0
PATRICIA PRADO-OLMOS
BOARD MEMBER0.50Yes (X)$0$0$0
NHU TRAN
BOARD MEMBER0.50Yes (X)$0$0$0
GUSTAVO PEREZ
CHAIR0.50$0$0$0Yes (X)
VANESSA CADENA
VICE CHAIR0.50$0$0$0Yes (X)
TOMMY RAMIREZ
DIRECTOR OF THE SCHOOL40.00$106,416$0$0Yes (X)
ARNULFO MANRIQUEZ
CEO MAAC0.50$0$344,178$36,676Yes (X)
AUSTIN FOYE
V.P. CFO MAAC0.50$0$186,559$33,012Yes (X)
ADOLFO VENTURA
VP/COO MAAC0.50$0$192,473$9,758Yes (X)
LISETTE ISLAS
EVP/CHIEF IMPACT OFFICER MAAC0.50$0$234,045$34,987Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$106,416TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$957,255TotReportableCompRltdOrgAmt
Total Other Compensation$114,433TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$3,661,100GovernmentGrantsAmt
All Other Contributions$7,290AllOtherContributionsAmt
Total Contributions$3,668,390TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column-$17,170TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$17,170ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,651,220TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$17,170ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$11,450TotalAmt
Program Services$11,450ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$106,416TotalAmt
Program Services$74,492ProgramServicesAmt
Management And General$31,924ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,448,095TotalAmt
Program Services$1,008,641ProgramServicesAmt
Management And General$439,454ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$172,688TotalAmt
Program Services$120,323ProgramServicesAmt
Management And General$52,365ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$226,239TotalAmt
Program Services$157,636ProgramServicesAmt
Management And General$68,603ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$85,005TotalAmt
Program Services$59,229ProgramServicesAmt
Management And General$25,776ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$208,077TotalAmt
Program Services$0ProgramServicesAmt
Management And General$208,077ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,259TotalAmt
Program Services$0ProgramServicesAmt
Management And General$27,259ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,578TotalAmt
Program Services$0ProgramServicesAmt
Management And General$15,578ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$214,207TotalAmt
Program Services$120,380ProgramServicesAmt
Management And General$93,827ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,423TotalAmt
Program Services$4,423ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$509,602TotalAmt
Program Services$509,602ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,852TotalAmt
Program Services$0ProgramServicesAmt
Management And General$25,852ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,645TotalAmt
Program Services$48,645ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$44,869TotalAmt
Program Services$0ProgramServicesAmt
Management And General$44,869ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBOOKS AND SUPPLIESDesc
Total$191,577TotalAmt
Program Services$191,577ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$132,431TotalAmt
Program Services$64,136ProgramServicesAmt
Management And General$68,295ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,472,413TotalAmt
Program Services$2,370,534ProgramServicesAmt
Management And General$1,101,879ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$94,614BOYAmt
EOY$360,811EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$719,653BOYAmt
EOY$978,784EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$447,097BOYAmt
EOY$277,630EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,530BOYAmt
EOY$8,126EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$492,053LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$404,685LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$108,037BOYAmt
EOY$87,368EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$631,527BOYAmt
EOY$718,634EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,008,458BOYAmt
EOY$2,431,353EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,011,344BOYAmt
EOY$306,393EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$258,251BOYAmt
EOY$480,064EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$727,226EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,269,595BOYAmt
EOY$1,513,683EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$738,863BOYAmt
EOY$917,670EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$738,863BOYAmt
EOY$917,670EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,008,458BOYAmt
EOY$2,431,353EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$178,807ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd
Other Support Sum$0OtherSupportSumAmt
Public Support CY1700PublicSupportCY170Pct
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

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)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$334,265OtherCostOrOtherBasisAmt
Depreciation$277,721DepreciationAmt
Book Value$56,544BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$157,788OtherCostOrOtherBasisAmt
Depreciation$126,964DepreciationAmt
Book Value$30,824BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$87,368TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DUE FROM AFFILIATE$0
RIGHT OF USE ASSET- FACILITIES AND EQUIPMENT$1,032,139
LESS: ACCUMULATED AMORTIZATION-$313,505
FieldValueIRS element (for citing)
Total Book Value Other Assets$718,634TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASES PAYABLEDesc
Amt$727,226Amt
FieldValueIRS element (for citing)
Total Liability$727,226TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,651,220TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$3,651,220RevenueSubtotalAmt
Total Revenue Per Form990$3,651,220TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,472,413TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$3,472,413ExpensesSubtotalAmt
Total Expenses Per Form990$3,472,413TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt X, Line 2FormAndLineReferenceDesc
ExplanationTHE SCHOOL FOLLOWS PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
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

FieldValueIRS element (for citing)
Form And Line ReferenceLine 6bFormAndLineReferenceDesc
ExplanationTHE SCHOOL RECEIVES FEDERAL, STATE AND LOCAL CONTRACTS AND GRANTS CONDITIONED UPON CERTAIN PERFORMANCE REQUIREMENTS AND THE INCURRENCE OF ALLOWABLE QUALIFYING EXPENSES.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient8RecipientCnt
Cash Grant$11,450CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedCASHValuationMethodUsedDesc
Non Cash Assistance0NonCashAssistanceDesc

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

Base 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
ARNULFO MANRIQUEZ
$0$344,178$0$0$0$0$0$13,726$0$25,949$0$383,853$0$0
AUSTIN FOYE
$0$186,559$0$0$0$0$0$8,789$0$24,223$0$219,571$0$0
ADOLFO VENTURA
$0$192,473$0$0$0$0$0$8,792$0$966$0$202,231$0$0
LISETTE ISLAS
$0$234,045$0$0$0$0$0$10,814$0$24,173$0$269,032$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 15aTHE ORGANIZATION APPROVES COMPENSATION ARRANGEMENTS BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS AND ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIATIONS.
Pt VI, Line 15bSEE EXPLANATION FOR Pt VI, Line 15a, ABOVE.
OtherPAYROLL AND RELATED COSTS ARE ALLOCATED TO THE ORGANIZATION BY MAAC.
Pt VI, Line 12cTHESE ARE MONITORED ANNUALLY THROUGH THE PUBLIC DISCLOSURE PROCESS THAT IS REQUIRED BY LAW.
Pt VI, Line 11bTHIS PROCEDURE WILL BE FOLLOWED IN THE FUTURE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MAAC PROJECT (METROPOLITAN AREA ADVISORY COMMITTEE ON ANTIPOVERTY)BusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11355 THIRD AVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91911ZIPCd
FieldValueIRS element (for citing)
EIN952457354EIN
Primary ActivitiesWELFARE AND LOW- INCOME HOUSINGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1MAAC CHARTER SCHOOL FACILITIES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11355 THIRD AVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91911ZIPCd
FieldValueIRS element (for citing)
EIN844242715EIN
Primary ActivitiesREAL ESTATE RENTALPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MAACBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeUNRELATEDPredominantIncomeTypeTxt
Disproportionate AllocationsfalseDisproportionateAllocationsInd
UBI Code V$0UBICodeVAmt
General Or Managing PartnerfalseGeneralOrManagingPartnerInd
Ownership0.00000OwnershipPct
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 OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MAAC PROJECT (METROPOLITAN AREA ADVISORY COMMITTEE ON ANTIPOVERTY)
m$0CASH
MAAC CHARTER SCHOOL FACILITIES LLC
k$364,479CASH