NAPA FOUNDATION FOR OPTIONS IN EDUCATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NAPA FOUNDATION FOR OPTIONS IN EDUCATION (EIN 68-0336170)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-12
- IRS object ID
- 202521329349307032
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-12T19:45:26-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952803203 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SILVA & SILVA CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3040 SATURN ST STE 107 | AddressLine1Txt |
| City | BREA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680336170 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE NAPA FOUNDATION FOR OPTIONS IN | BusinessNameLine1Txt |
| Business Name Line2 | EDUCATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NAPA | BusinessNameControlTxt |
| Phone | 7072536813 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 TRANCAS STREET 180 | AddressLine1Txt |
| City | NAPA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94558 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD LANG | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7072536813 | PhoneNum |
| Signature | 2025-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA SILVA CPA | PreparerPersonNm |
| PTIN | P00743443 | PTIN |
| Phone | 7143224672 | PhoneNum |
| Preparation | 2025-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | CATHY ADAMS | PrincipalOfficerNm |
| Gross Receipts | $1,596,805 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | NAPAOPTIONSFOREDUCATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Activity Or Mission | MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 20 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $34 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,596,501 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $93 | PYInvestmentIncomeAmt |
| CY Investment Income | $304 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,291 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,418 | PYTotalRevenueAmt |
| CY Total Revenue | $1,596,805 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $659,503 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $70,622 | PYOtherExpensesAmt |
| CY Other Expenses | $836,989 | CYOtherExpensesAmt |
| PY Total Expenses | $70,622 | PYTotalExpensesAmt |
| CY Total Expenses | $1,496,492 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$66,204 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $100,313 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $176,736 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,242,815 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,833 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,065,274 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $172,903 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $177,541 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,197,192 | ExpenseAmt |
| Desc | NON-PROFIT ORGANIZATION WHICH OPERATED MAYACAMAS CHARTER MIDDLE SCHOOL GRADES 6-8 DURING 2023-24 SCHOOL YEAR. | Desc |
| Total Program Service Expenses | $1,197,192 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 20 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAPA FOUNDATION FOR OPTIONS IN ED | BusinessNameLine1Txt |
| Business Name Line2 | NAPA FOUNDATION FOR OPTIONS IN ED | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7073206394 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 983 NAPA STREET | AddressLine1Txt |
| Address Line2 | 983 NAPA STREET | AddressLine2Txt |
| City | NAPA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94559 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| CATHY ADAMS | ||||||
| HEAD OF SCHO | 40.00 | Yes (X) | $72,450 | $0 | $0 | |
| LAUREN DALEY | ||||||
| CO-PRESIDENT | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD LANG | ||||||
| TREASURER | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CLAIRE SILVER | ||||||
| SECRETARY | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CLAUDIA SOLORIO | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DEIRDRE WHEELER | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JOLENE YEE | ||||||
| CO-PRESIDENT | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $72,450 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,280,264 | GovernmentGrantsAmt |
| All Other Contributions | $316,237 | AllOtherContributionsAmt |
| Total Contributions | $1,596,501 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $304 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $304 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,596,805 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $304 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,750 | TotalAmt |
| Program Services | $66,375 | ProgramServicesAmt |
| Management And General | $66,375 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,463 | TotalAmt |
| Program Services | $386,595 | ProgramServicesAmt |
| Management And General | $46,868 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,914 | TotalAmt |
| Program Services | $38,331 | ProgramServicesAmt |
| Management And General | $9,583 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,376 | TotalAmt |
| Program Services | $36,301 | ProgramServicesAmt |
| Management And General | $9,075 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,465 | TotalAmt |
| Program Services | $194,772 | ProgramServicesAmt |
| Management And General | $48,693 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,209 | TotalAmt |
| Program Services | $14,567 | ProgramServicesAmt |
| Management And General | $3,642 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,823 | TotalAmt |
| Program Services | $8,658 | ProgramServicesAmt |
| Management And General | $2,165 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,223 | TotalAmt |
| Program Services | $2,578 | ProgramServicesAmt |
| Management And General | $645 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,199 | TotalAmt |
| Program Services | $179,359 | ProgramServicesAmt |
| Management And General | $44,840 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,964 | TotalAmt |
| Program Services | $3,971 | ProgramServicesAmt |
| Management And General | $993 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,006 | TotalAmt |
| Program Services | $2,405 | ProgramServicesAmt |
| Management And General | $601 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,885 | TotalAmt |
| Program Services | $15,908 | ProgramServicesAmt |
| Management And General | $3,977 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EDUCATION | $90,126 | $72,101 | $18,025 |
| NUTRITION | $65,405 | $52,324 | $13,081 |
| CAPITAL OUTLAY | $63,885 | $51,108 | $12,777 |
| INSTRUCTIONAL MATERIALS | $59,499 | $47,599 | $11,900 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,300 | TotalAmt |
| Program Services | $24,240 | ProgramServicesAmt |
| Management And General | $6,060 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,496,492 | TotalAmt |
| Program Services | $1,197,192 | ProgramServicesAmt |
| Management And General | $299,300 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,665 | BOYAmt |
| EOY | $139,931 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $330,918 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $48,481 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,339 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,006 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $27,333 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,071 | BOYAmt |
| EOY | $696,152 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,736 | BOYAmt |
| EOY | $1,242,815 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,833 | BOYAmt |
| EOY | $120,489 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $200,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $744,785 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,833 | BOYAmt |
| EOY | $1,065,274 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,903 | BOYAmt |
| EOY | $177,541 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,903 | BOYAmt |
| EOY | $177,541 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,736 | BOYAmt |
| EOY | $1,242,815 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $100,313 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$95,675 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $93,724 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,325 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,596,501 | CurrentTaxYearAmt |
| Total | $1,697,815 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $93,724 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,325 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,596,501 | CurrentTaxYearAmt |
| Total | $1,697,815 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,697,815 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $581 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $295 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $304 | CurrentTaxYearAmt |
| Total | $1,475 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,699,290 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $304 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98860 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,339 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,006 | DepreciationAmt |
| Book Value | $27,333 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,333 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE | Desc |
| Book Value | $696,152 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $696,152 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $744,785 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $744,785 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,596,805 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,596,805 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,596,805 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,496,492 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,496,492 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,496,492 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN. ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | CORRECTION OF FORM A PART II SUPPORT SCHEDULE SECTION A PUBLIC SUPPORT. |
| FORM 990 - ORGANIZATION'S MISSION | MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. |
| FORM 990, PAGE 2, PART III, LINE 2 | THE ORGANIZATION STARTED OPERATING MAYACAMAS CHARTER MIDDLE SCHOOL (2134) IN 2023/24. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE CHARTER AUTHORIZOR HAS THE ABILITY TO APPOINT A MEMEBER TO THE BOARD AS REQUIRED BY CALIFORNIA ED CODE, HOWEVER, THE CHARTER AUTHORIZOR DOES NOT EXERCISE THIS OPTION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THIS RETURN WILL BE PROVIDED TO ALL BOARD MEMBERS BEFORE THE FILING OF THE RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH BOARD MEMBER COMPLETES FORM 700, WHICH IS MONITORED BY THE HEAD OF SCHOOL. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS AND THE DIRECTORS AND/OR MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTIONS OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON WILL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, TAKING INTO CONSIDERATION THE LAWS APPLICABLE TO PUBLIC CHARTER SCHOOLS AND THE CONFLICT OF INTEREREST CODE OF THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD COMPARED COMPARABLE NON-PROFIT EDUCATIONAL ORGANIZATIONS BEFORE APPROVING THE SALARY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST AND BOARD MATERIALS ARE MADE PUBLICLY AVAILABLE PRIOR TO BOARD MEETINGS. |
| FORM 990, PART IX, LINE 11G | 194,772 48,693 0 |
| FORM 990, PART XI, LINE 9 | INTRA ENTITY ACTIVITY -95,675 |