2025-03-19T11:38:36-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2023-07-01 202654825 LIBERTY CHARTER SCHOOL LIBE 5596752070 26247 ELLIS STREET MADERA CA 93638 JOHN MCCLURE EXECUTIVE DIRECTOR 5596752070 2025-03-17 1 1 MEI-LI HUANG P02383735 6268577300 2025-03-17 2023 2025-03-06 01:10:19Z X JOHN MCCLURE 26247 ELLIS STREET MADERA CA 93638 15592942 0 X HTTPS://WWW.LIBERTYCHARTERSCHOOL.ORG X 2005 CA LIBERTY CHARTER SCHOOL IS A CHARTER SCHOOL SERVING STUDENTS IN KINDERGARTEN TO 8TH GRADE. 6 6 111 9 0 0 12824107 14727241 168687 260659 1861 56905 56701 529440 13051356 15574245 0 0 0 0 7477855 9563919 0 0 0 3797389 5199463 11275244 14763382 1776112 810863 14576647 13723788 4603247 2939525 9973400 10784263 TO PREPARE STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE IN A MANNER THAT IS SUBSTANTIVE, RIGOROUS, AND THOROUGH, SO THAT THEY WILL BE BETTER EQUIPPED WITH THE SKILLS NECESSARY TO COMPETE IN THE 21ST CENTURY. 0 0 12668788 0 292623 LIBERTY CHARTER SCHOOL WAS FORMED WITH THE BEST TEACHING PRACTICES IN MIND TO ALLOW ALL STUDENTS TO BECOME SCHOLARS. LIBERTY CHARTER SCHOOL BELIEVES THAT LONGER INSTRUCTION DAYS, WITH DIRECT AND EXPLICIT INSTRUCTION IN ENGLISH, LANGUAGE ARTS, AND MATHEMATICS WILL ALLOW STUDENTS TO ACHIEVE A HIGHER LEVEL OF SUCCESS IN MIDDLE AND HIGH SCHOOL COMPARED TO THEIR COUNTERPARTS IN TRADITIONAL PUBLIC SCHOOLS. DURING THE FISCAL YEAR OF 2024, LIBERTY CHARTER SCHOOL SERVED APPROXIMATELY 673 STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE. 12668788 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 44 0 1 111 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X JOHN MCCLURE 5596752070 26247 ELLIS STREET MADERA CA 93638 VERONICA CORTEZ BOARD CHAIR 1.00 0.00 X X 0 0 0 MELINDA ORTIZ BOARD VICE-CHAIR 1.00 0.00 X X 0 0 0 CRISTINA NAVA DIRECTOR 1.00 0.00 X 0 0 0 CRISTAL PEREZ DIRECTOR 1.00 0.00 X 0 0 0 YVETTE CORTES DIRECTOR 1.00 0.00 X 0 0 0 MAYRA CONTRERAS DIRECTOR 1.00 0.00 X 0 0 0 JOHN MCCLURE EXECUTIVE DIRECTOR 40.00 1.00 X 165441 0 64008 LUPITA ZARASUA FINANCE MANAGER 40.00 0.00 X 65097 0 20995 ALEX VARTABEDIAN VICE PRINCIPAL 40.00 0.00 X 152087 0 40575 CARMEN CORTES-PICHAE TEACHER 40.00 0.00 X 140165 0 34850 AARON GODINEZ TEACHER 40.00 0.00 X 152383 0 42969 OFELIA ANGELES TEACHER 40.00 0.00 X 145137 0 35165 GONZALO HERNANDEZ TEACHER 40.00 0.00 X 135848 0 46734 956158 0 285296 11 0 1 0 YOUNG MINNEY & CORR LLP SUITE 150 655 UNIVERSITY AVENUE SACRAMENTO CA 95825 LEGAL SERVICES 179780 1 14723672 3569 14727241 FOOD SERVICE 722514 224450 224450 SCHOOL EVENT REVENUE 900099 36209 36209 260659 242 242 56663 0 56663 56663 56663 15754 18697 -2943 -2943 LLC REIMBURSEMENT 900099 336549 336549 MISCELLANEOUS REVENUE 900099 131904 31964 99940 REFUNDS/REIMBURSEMENTS 900099 63930 63930 532383 15574245 292623 0 554381 331258 291508 39750 6967152 6875452 91700 1263907 1222003 41904 657888 635003 22885 343714 335537 8177 96159 96159 337350 337350 96019 96019 288252 141358 146894 230538 141293 89245 116704 116704 818107 507804 310303 5865 5865 32617 32617 43047 43047 769694 404042 365652 212469 212469 INSTRUCTIONAL MATERIALS 1597461 1451578 145883 OTHER EXPENSES 555181 508024 47157 14763382 12668788 2094594 0 9111704 4458960 980385 1442553 271721 161400 9791734 2162559 2739830 7629175 1473007 31700 14576647 13723788 461509 434412 2618711 2473380 1523027 31733 4603247 2939525 X 9973400 10784263 9973400 10784263 14576647 13723788 810863 0 X X 0 1 X 1 1 1 X 200000 200000 8812402 1645439 7166963 475119 353074 122045 274247 164046 110201 29966 29966 7629175 LEASE LIABILITIES 31733 31733 X 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 SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS. SCHEDULE E, PART I, LINE 4 NO FINANCIAL ASSISTANCE OFFERED SCHEDULE E, PART I, LINE 6 THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION. OCTOBER BOOK FAIR 8044 0 8044 4386 SPRING CARNIVAL 7710 0 7710 14311 15754 15754 14311 4386 18697 -2943 X X 0 0 0 0 0 0 0 0 0 JOHN MCCLURE EXECUTIVE DIRECTOR 165441 0 0 0 0 0 31599 0 32409 0 229449 0 0 0 AARON GODINEZ TEACHER 139447 0 12936 0 0 0 28606 0 14363 0 195352 0 0 0 ALEX VARTABEDIAN VICE PRINCIPAL 150087 0 2000 0 0 0 28700 0 11875 0 192662 0 0 0 GONZALO HERNANDEZ TEACHER 132848 0 3000 0 0 0 25502 0 21232 0 182582 0 0 0 OFELIA ANGELES TEACHER 130446 0 14691 0 0 0 27224 0 7941 0 180302 0 0 0 CARMEN CORTES-PICHAE TEACHER 127243 0 12922 0 0 0 25999 0 8851 0 175015 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE AUTHORITY 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 IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON, WHICH CAN BE ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS AN OUTSIDE INTEREST, OUTSIDE ACTIVITY, OR A DIRECT OR INDIRECT FINANCIAL INTEREST, 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, AND TO ANY BOARD COMMITTEE CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS. IT IS DETERMINED THAT AN INTERESTED PERSON HAS OUTSIDE INTEREST WHEN THEY HOLD, INDIRECTLY OR DIRECTLY, A POSITION OR A MATERIAL FINANCIAL INTEREST IN ANY OUTSIDE CONCERN FROM WHICH THE INDIVIDUAL HAS REASON TO BELIEVE LIBERTY CHARTER SCHOOL SECURES GOODS OR SERVICES OR THAT PROVIDES SERVICES COMPETITIVE WITH LIBERTY CHARTER SCHOOL. IT IS DETERMINED THAT AN INTERESTED PERSON HAS OUTSIDE ACTIVITY WHEN THEY RENDER DIRECTIVE, MANAGERIAL, OR CONSULTATIVE SERVICES TO, OR BE AN EMPLOYEE OF, ANY OUTSIDE CONCERN THAT DOES BUSINESS WITH, OR COMPETES WITH THE SERVICES OF, LIBERTY CHARTER SCHOOL OR TO RENDER OTHER SERVICES IN COMPETITION WITH LIBERTY CHARTER SCHOOL. AFTER DISCLOSURE OF THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE MATTER IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S ATTORNEYS AT YOUNG MINNEY AND CORR COMPLETED A SALARY STUDY IN 2020 FOR THE CURRENT DIRECTOR'S COMPENSATION PACKAGE. THIS STUDY LOOKED AT COMPARABLE CHARTER SCHOOLS AND PLACED THE ED'S COMPENSATION PACKAGE AS AN AVERAGE OF THE SCHOOLS REVIEWED. THEY HAVE ALSO ADVISED THAT ANY RAISES TO THE ED'S COMPENSATION PACKAGE THAT EXCEED THE COLA OFFERED BY THE STATE EACH YEAR SHOULD ALSO BE PART OF A NEW SALARY STUDY REVIEW. THE CURRENT ED DOES NOT SET OR HAVE ANY INPUT INTO WHAT THE COMPENSATION PACKAGE WILL BE. SINCE 2020 THE CURRENT ED HAS RECEIVEDONLY ONE SALARY INCREASE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE 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. ETAA FACILITIES LLC 26247 ELLIS STREET MADERA CA 93638 201654825 HOLDS PROPERTY CA 5439221 5907880 LIBERTY CHARTER SCHOOL