2025-09-09T18:22:51-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 E ROUTE 66 GLENDORA CA 91740 990 2023-07-01 821965839 PHOENIX CHARTER ACADEMY PHOE 5302229275 145 SHASTA VIEW DRIVE 100 REDDING CA 96003 DR PATRICIA DOUGHERTY EXECUTIVE DIRECTOR 5302229280 2025-09-09 1 1 MEI-LI HUANG P02383735 9099857286 2025-09-09 2023 2025-03-06 01:10:19Z DR PATRICIA DOUGHERTY 145 SHASTA VIEW DRIVE 100 REDDING CA 96003 4876434 0 X WWW.OURPCA.ORG/ X 2017 CA TO SERVE STUDENTS THROUGH PERSONALIZED LEARNING AND TO SUPPORT PARENTAL CHOICE IN EDUCATION. 7 6 26 6 0 0 3664537 4857923 0 3704 5280 13073 8873 1734 3678690 4876434 0 0 0 0 2407859 2737450 0 0 0 2647368 2183422 5055227 4920872 -1376537 -44438 4547481 3493094 3100913 2090964 1446568 1402130 X THE MISSION OF PCA IS TO PROVIDE A VARIETY OF INNOVATIVE TEACHING METHODS AND OPPORTUNITIES FOR TEACHERS, PARENTS, STUDENTS, AND COMMUNITY MEMBERS TO IMPROVE PUPIL OUTCOMES. USING A VARIETY OF LEARNING OPPORTUNITIES AND HIGHLY TRAINED CREDENTIALED STAFF, WE PARTNER WITH THE PARENT TO CREATE A LEARNING PATH FOR EACH INDIVIDUAL STUDENT. 0 0 3842760 0 3704 PHOENIX CHARTER ACADEMY (PCA) OPERATES AS A SCHOOL THAT SERVES STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE. PCA PROVIDES A VOLUNTARY PUBLIC EDUCATIONAL CHOICE FOR FAMILIES WHO WANT TO EDUCATE THEIR CHILDREN IN A HOME ENVIRONMENT. THEY BELIEVE THAT INDIVIDUAL DIFFERENCES AND THE UNIQUENESS OF EACH CHILD ARE TO BE SUPPORTED AND CELEBRATED. THEIR MISSION IS TO SERVE STUDENTS THROUGH PERSONALIZED LEARNING AND TO SUPPORT PARENTAL CHOICE IN EDUCATION. THEY ENCOURAGE ALL STUDENTS TO STRIVE FOR ACADEMIC EXCELLENCE. PHOENIX CHARTER ACADEMY (PCA) SERVED APPROXIMATELY 260 STUDENTS THIS YEAR. 3842760 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 37 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X PATRICIA DOUGHERTY 5302229275 145 SHASTA VIEW DRIVE REDDING CA 96003 DR PATRICIA DOUGHERTY EXECUTIVE DIRECTOR 40.00 X X 198890 0 39908 PATRICK KEENER PRESIDENT 3.00 X X 0 0 0 ROD MENEZES SECRETARY 3.00 X X 0 0 0 HEATHER ARMSTRONG DIRECTOR 3.00 X 0 0 0 SUSAN BLAKE DIRECTOR 5.00 X 0 0 0 NINA GIBBS DIRECTOR 3.00 X 0 0 0 KYLE KNICKERBOCKER DIRECTOR 3.00 X 0 0 0 198890 0 39908 1 0 1 0 0 4857923 4857923 STUDENT ACTIVITIES 611710 3704 3704 3704 13073 13073 OTHER REVENUE 611710 1734 1734 1734 4876434 3704 0 14807 238798 179098 59700 1757059 1712141 44918 443638 430558 13080 241992 234842 7150 55963 51730 4233 204400 62877 141523 61825 61825 64183 64183 14040 7714 6326 111621 58204 53417 1120244 841445 278799 26440 26304 136 1800 1791 9 236728 236728 17078 17078 60242 60242 INSTRUCTIONAL MATERIALS 236824 232838 3986 FOOD 18753 2155 16598 DUES & MEMBERSHIP 8700 1000 7700 GENERAL SUPPLIES 334 38 296 210 25 185 4920872 3842760 1078112 0 205961 211614 655400 583013 647972 253829 83532 62022 2564135 190316 2154759 2373819 799857 8797 4547481 3493094 887588 979595 0 42384 696416 634398 1516909 434587 3100913 2090964 X 1446568 1402130 1446568 1402130 4547481 3493094 -44438 0 X X 0 1 X 1 0 X 775000 775000 126095 70052 56043 166672 120264 46408 1496368 1496368 2373819 OPERATING LEASE LIABILITY 434587 434587 X 4876434 0 4876434 0 4876434 4920872 0 4920872 0 4920872 PART X, LINE 2: PCACV 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. PCACV IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. PCACV FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. PCA FACILITIES SHASTA VIEW IS CONSIDERED A DISREGARDED ENTITY AND THEREFORE EXEMPT FROM THE PAYMENT OF INCOME TAXES. ADDITIONALLY, PCA FACILITIES SHASTA VIEW, LLC HAS BEEN GRANTED EXEMPTION FROM THE CALIFORNIA STATE LLC FEE UNDER CALIFORNIA REVENUE AND TAXATION CODE. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS AND ENROLLMENT MATERIALS. SCHEDULE E, PART I, LINE 4 PHOENIX ACADEMY DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 PHOENIX CHARTER ACADEMY IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION. X X X 0 0 0 0 0 0 0 0 0 DR PATRICIA DOUGHERTY EXECUTIVE DIRECTOR 198890 0 0 0 0 0 37988 0 1920 0 238798 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 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 RETURN 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 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTERESTS POLICY FOR BOARD MEMBERS, OFFICERS, AND EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTERESTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY OUTSIDE INTEREST, OUTSIDE ACTIVITY, AND FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR THE BOARD COMMITTEE DELEGATED THE AUTHORITY TO RECEIVE SUCH DISCLOSURES. MONITORING IS PERFORMED REGULARLY BY THE BOARD OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. WHEN CONFLICTS OF INTEREST ARISE AMONG BOARD MEMBERS, THE BOARD WILL IMPOSE RESTRICTIONS ON THE CONFLICTED INDIVIDUAL TO ENSURE IMPARTIALITY AND INTEGRITY IN DECISION-MAKING. INDIVIDUALS WITH A CONFLICT WILL BE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS RELATED TO THE TRANSACTION. THEY WILL NOT BE PRESENT DURING DISCUSSIONS AND VOTING RIGHTS WILL BE RESTRICTED ON MATTERS WHERE THEIR CONFLICT EXISTS. THESE MEASURES HELP MAINTAIN TRANSPARENCY AND PREVENT BIASED OUTCOMES. FORM 990, PART VI, SECTION B, LINE 15A THE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. PCA FACILITIES SHASTA VIEW LLC 145 SHASTA VIEW DRIVE NO 100 REDDING CA 96003 821965839 TITLE HOLDING COMPANY CA 1058347 0 PHOENIX CHARTER ACADEMY