2025-03-05T16:21:31-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2023-07-01 461008232 HIGHLAND ACADEMY CHARTER SCHOOL HIGH 9512660220 715 WELLWOOD AVE BEAUMONT CA 92223 TERRENCE LEE CHIEF BUSINESS OFFICER 9512660220 2025-03-03 1 1 MEI-LI HUANG P02383735 6268577300 2025-03-03 2023 2025-03-06 01:10:19Z TERRENCE LEE 715 WELLWOOD AVE BEAUMONT CA 92223 4790866 0 X WWW.HIGHLAND-ACADEMY.ORG X 2012 CA TO BUILD CHARACTER, FOSTER SELF-MOTIVATION AND ENHANCE LEADERSHIP ABILITY IN STUDENTS. 5 5 51 32 0 0 4384200 4785649 7137 2546 0 0 0 2671 4391337 4790866 0 0 0 0 2300889 2841106 0 0 800 1207578 1568126 3508467 4409232 882870 381634 3636088 4127661 936025 1045964 2700063 3081697 TO BUILD CHARACTER, FOSTER SELF-MOTIVATION AND ENHANCE LEADERSHIP ABILITY IN STUDENTS. USING CORE SUBJECTS, FACULTY WILL TEACH THE NECESSARY 21ST CENTURY SKILLS OF TECHNOLOGY, COLLABORATION, CRITICAL THINKING AND CREATIVITY IN A SAFE AND INDIVIDUALIZED ENVIRONMENT. 0 0 3771956 0 2546 TEACHING CORE SUBJECTS THROUGH TECHNOLOGY, COLLABORATION, CRITICAL THINKING AND CREATIVITY. THE SCHOOL OFFERED 180 DAYS OF INSTRUCTION IN BOTH CLASSROOM AND NON-CLASSROOM BASED SETTINGS AND SERVED OVER 300 STUDENTS IN GRADES K-8. 3771956 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 0 0 0 0 0 1 5 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X TERRENCE LEE 9512660220 715 WELLWOOD AVE BEAUMONT CA 92223 ELISSA LERMA BOARD PRESIDENT 0.50 X X 0 0 0 JOHANA CARPIO BOARD DIRECTOR 0.50 X 0 0 0 JASON FRENCH BOARD DIRECTOR 0.50 X 0 0 0 DALE TAYLOR BOARD DIRECTOR 0.50 X 0 0 0 ALMA LOMELI BOARD DIRECTOR 0.50 X 0 0 0 TERRENCE LEE CHIEF BUS. OFFICER 40.00 X 134906 0 21391 BILLY MCINTOSH EXECUTIVE DIRECTOR 40.00 X 124913 0 35883 259819 0 57274 2 0 1 0 0 4727087 58562 4785649 TUITION 900099 2389 2389 FOOD SERVICE SALES 900099 157 157 2546 OTHER REVENUE 900099 2671 2671 2671 4790866 2546 0 2671 319472 159736 159736 2037825 1958199 79626 270739 266390 4349 120260 120039 221 92810 84346 8464 203346 6853 196493 5660 5660 29777 29777 47700 35681 12019 106749 7587 99162 116690 116139 551 229495 208792 20703 8946 8946 40691 36980 3711 25330 23020 2310 ALL OTHER EXPENSES 262976 248482 13694 800 INSTRUCTIONAL MATERIALS 250897 250897 SPECIAL EDUCATION 239869 239869 4409232 3771956 636476 800 2861623 3417361 550175 502381 3221 63481 11277 546307 353827 157612 192480 3197 941 3636088 4127661 265453 623571 667182 421372 3390 1021 936025 1045964 X 2700063 3081697 2700063 3081697 3636088 4127661 381634 0 X X 0 1 X 1 0 X 184861 184861 0 320088 168966 151122 41358 41358 192480 OPERATING LEASE 1021 1021 X 4790866 0 4790866 0 4790866 4409232 0 4409232 0 4409232 PART X, LINE 2: THE 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 U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS FOUND IN THE CHARTER PETITION. SCHEDULE E, PART I, LINE 4 HIGHLAND ACADEMY IS A PUBLIC CHARTER SCHOOL AND NO TUITION IS CHARGED. SCHOLARSHIPS ARE NOT APPLICABLE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED SEVERAL EDUCATIONAL GRANTS FROM GOVERNMENT AGENCIES WHICH ARE NOTED ON THE STATEMENT OF REVENUE. X X 0 0 0 0 0 0 0 0 0 BILLY MCINTOSH EXECUTIVE DIRECTOR 124913 0 0 0 0 0 23213 0 12670 0 160796 0 0 0 TERRENCE LEE CHIEF BUS. OFFICER 134906 0 0 0 0 0 1945 0 19446 0 156297 0 0 0 PART I, LINE 3 THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION AND ENSURES IT IS IN LINE WITH INDUSTRY STANDARDS. THE BOARD SETS THE COMPENSATION OF TOP MANAGEMENT. THE EXECUTIVE DIRECTOR LEAVES THE BOARD MEETING WHILE THE BOARD DELIBERATES AND DECIDES ON ANY ADJUSTMENTS TO COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES FOR THE UPCOMING YEAR. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO THE EXECUTIVE DIRECTOR TO IMPLEMENT THE DECISIONS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 CHARTER IMPACT, IN ADDITION TO THE HIGHLAND CBO AND THE EXECUTIVE DIRECTOR, WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. COPIES ARE ALSO PROVIDED TO THE BOARD FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THE CONFLICT OF INTEREST POLICY THROUGH THE OPEN SESSIONS OF THE BOARD MEETING. THE PROCESS IS ANNUALLY EVALUATED DURING TEACHERS' TRAINING WEEK BEFORE THE SCHOOL STARTS, WE GO THROUGH POLICIES IN THE EE HANDBOOK. SCHOOL ADMINISTRATORS' MONITOR THE PROCESS WITH BOARD MEMBERS' SUPERVISION. IT IS ENFORCED THROUGH A SYSTEM OF CHECKS AND BALANCES. ALL INVOICES MUST BE REVIEWED BY THE DIRECTOR OF FINANCE WHO IS NEITHER A PURCHASER NOR A SIGNER, AND SIGNED BY EITHER THE EXECUTIVE DIRECTOR OR THE ASSISTANT DIRECTOR WHO WAS NOT THE PURCHASER. EVERY PURCHASE OVER $5,000 MUST BE REVIEWED AND APPROVED BY OUR BOARD. 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. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION AND ENSURES IT IS IN LINE WITH INDUSTRY STANDARDS. THE BOARD SETS THE COMPENSATION OF TOP MANAGEMENT. THE EXECUTIVE DIRECTOR LEAVES THE BOARD MEETING WHILE THE BOARD DELIBERATES AND DECIDES ON ANY ADJUSTMENTS TO COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES FOR THE UPCOMING YEAR. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO THE EXECUTIVE DIRECTOR TO IMPLEMENT THE DECISIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON WRITTEN REQUEST TO THE BOARD. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.