STRATEGY STUDIO / PUBLIC DATA EXPLORER

CRESCENT VIEW SOUTH INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CRESCENT VIEW SOUTH INC (EIN 77-0643134)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202601339349309100
Schema version
2024v5.2
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)
Return2026-05-13T15:34:57-07:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522354566PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Wilkinson Hadley King & Co LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1218 W Douglas AveAddressLine1Txt
CityEl CajonCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92020ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770643134EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CRESCENT VIEW SOUTH INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCRESBusinessNameControlTxt
Phone6612721225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126650 THE OLD RD STE 212AddressLine1Txt
CityVALENCIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93535ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJERI VINCENTPersonNm
Person TitleCFOPersonTitleTxt
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAubrey W MannPreparerPersonNm
PTINP00691156PTIN
Phone6194476700PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJERI VINCENTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line126650 THE OLD RD STE 212AddressLine1Txt
CityVALENCIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP935354570ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$56,535,673GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe mission of Crescent View South, Inc. is to provide a student-centered, high-quality education for all learners through a safe, supportive, trauma-informed community where students are encouraged to self-advocate, take control of their education, and explore new opportunities and skills in the pursuit of becoming contributing members of society.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee305TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$55,247,005PYContributionsGrantsAmt
CY Contributions Grants$56,217,102CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$50,683PYInvestmentIncomeAmt
CY Investment Income$129,632CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$55,297,688PYTotalRevenueAmt
CY Total Revenue$56,346,734CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$32,650,043PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$33,296,874CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$18,988,752PYOtherExpensesAmt
CY Other Expenses$19,243,595CYOtherExpensesAmt
PY Total Expenses$51,638,795PYTotalExpensesAmt
CY Total Expenses$52,540,469CYTotalExpensesAmt
PY Revenues Less Expenses$3,658,893PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,806,265CYRevenuesLessExpensesAmt
Total Assets BOY$35,151,127TotalAssetsBOYAmt
Total Assets EOY$43,207,956TotalAssetsEOYAmt
Total Liabilities BOY$15,621,924TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,872,488TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,529,203NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,335,468NetAssetsOrFundBalancesEOYAmt
MissionThe mission of Crescent View South, Inc. is to provide a student-centered, high-quality education for all learners through a safe, supportive, trauma-informed community where students are encouraged to self-advocate, take control of their education, and explore new opportunities and skills in the pursuit of becoming contributing members of society.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$48,599,006ExpenseAmt
DescThe mission of Crescent View South, Inc. is to provide a student-centered, high-quality education for all learners through a safe, supportive, trauma-informed community where students are encouraged to self-advocate, take control of their education, and explore new opportunities and skills in the pursuit of becoming contributing members of society.Desc
Total Program Service Expenses$48,599,006TotalProgramServiceExpensesAmt
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 AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
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 IndividualsfalseGrantsToIndividualsInd
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 Document84IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee305EmployeeCnt
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
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
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 StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJERI VINCENTPersonNm
Phone6612721225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1177 HOLSTON DRIVEAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93535ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JERI VINCENT
CFO4.0036.00Yes (X)$39,558$318,245$64,429
JEFF BROWN
CEO5.0035.00Yes (X)$38,511$277,964$71,934
SHELLIE HANES
AREA SUPERINTENDENT5.0036.00$40,606$316,525$22,992
GAGENDEEP K GILL
AREA SUPERINTENDENT19.0021.00$148,485$133,280$65,004
DARIN BOWER
COO5.0035.00Yes (X)$31,978$249,278$63,975
SHACOLA T GREEN
PRINCIPAL40.000.00$180,138$0$38,974
CHANDRA V LORETO
TEACHER40.000.00$144,120$0$48,241
JESSICA KIRBY
TEACHER40.000.00$153,981$0$23,047
JOHN STEAD
TEACHER40.000.00$143,438$0$20,692
ANNETTE M PHILLIPS
TEACHER40.000.00$147,139$0$15,644
P PHILLIP LIEN
Director1.001.00$9,000$3,000$0Yes (X)
JACQUELINE GIACOMAZZI
Director1.001.00$9,000$1,000$0Yes (X)
JULIA KEITGES
Director1.001.00$9,000$1,000$0Yes (X)
ARTHUR RENNEY
Director1.001.00$9,000$0$0Yes (X)
ARMANDO LOPEZ
Director1.000.00$9,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,112,954TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,300,292TotReportableCompRltdOrgAmt
Total Other Compensation$434,932TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K115IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LLAC DBA SCHOLASTIC EDUCATION RESOURCES
177 HOLSTON DRIVELANCASTERCA93535EDUCATIONAL SERVICES$5,758,106
LLAC DBA SEQUOIA ADMINISTRATIVE RESOURCES
177 HOLSTON DRIVELANCASTERCA93535ADMINISTRATIVE SERVICES$2,792,964
UNIFIED PROTECTIVE SERVICES INC
PO BOX 1557HAWTHORNCA90251SECURITY$695,229
KIT CARSON UNION ELEMENTARY SCHOOL DISTRICT
9895 7TH STHANFORDCA93230CHARTER OVERSIGHT$617,707
WESTSIDE ELEMENTARY SD
19191 W EXCELSIOR AVEFIVE POINTSCA93624CHARTER OVERSIGHT$623,591
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K14CntrctRcvdGreaterThan100KCnt
Government Grants$56,081,502GovernmentGrantsAmt
All Other Contributions$135,600AllOtherContributionsAmt
Total Contributions$56,217,102TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$129,632TotalRevenueColumnAmt
Exclusion$129,632ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$188,939OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$188,939OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$56,346,734TotalRevenueColumnAmt
Exclusion$129,632ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$117,186TotalAmt
Management And General$117,186ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$25,631,234TotalAmt
Program Services$25,402,299ProgramServicesAmt
Management And General$228,935ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,150,889TotalAmt
Program Services$1,135,418ProgramServicesAmt
Management And General$15,471ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,508,013TotalAmt
Program Services$4,459,316ProgramServicesAmt
Management And General$48,697ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,889,552TotalAmt
Program Services$1,864,152ProgramServicesAmt
Management And General$25,400ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$94,823TotalAmt
Management And General$94,823ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$54,960TotalAmt
Management And General$54,960ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,909,529TotalAmt
Program Services$7,754,522ProgramServicesAmt
Management And General$3,155,007ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,151,240TotalAmt
Program Services$1,151,240ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6,962TotalAmt
Management And General$6,962ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$882,265TotalAmt
Program Services$882,265ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$172,755TotalAmt
Management And General$172,755ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER INSTRUCTION$3,395,561$3,395,561
NONCAPITALIZED EQUIPMENT$1,278,406$1,278,406
BOOKS & SUPPLIES$1,275,878$1,275,827$51
OTHER ADMINISTRATIVE COSTS$21,216$21,216

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$52,540,469TotalAmt
Program Services$48,599,006ProgramServicesAmt
Management And General$3,941,463ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,204,289BOYAmt
EOY$25,871,683EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,284,495BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,439,672BOYAmt
EOY$7,782,376EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,413,858BOYAmt
EOY$166,337EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$480,233BOYAmt
EOY$869,940EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,362,630LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$904,308LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$302,372BOYAmt
EOY$458,322EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$5,981,451BOYAmt
EOY$8,014,541EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$44,757BOYAmt
EOY$44,757EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,151,127BOYAmt
EOY$43,207,956EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,515,540BOYAmt
EOY$9,375,488EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$2,279,497EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,106,384BOYAmt
EOY$8,217,503EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,621,924BOYAmt
EOY$19,872,488EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$19,481,648BOYAmt
EOY$23,247,646EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$47,555BOYAmt
EOY$87,822EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,529,203BOYAmt
EOY$23,335,468EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,151,127BOYAmt
EOY$43,207,956EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,806,265ReconcilationRevenueExpnssAmt
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 RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,198,221OtherCostOrOtherBasisAmt
Depreciation$753,770DepreciationAmt
Book Value$444,451BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$123,269OtherCostOrOtherBasisAmt
Depreciation$114,650DepreciationAmt
Book Value$8,619BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,140OtherCostOrOtherBasisAmt
Depreciation$35,888DepreciationAmt
Book Value$5,252BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$458,322TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LEASES PAYABLE$8,217,502
Rounding$1
FieldValueIRS element (for citing)
Total Liability$8,217,503TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$56,346,734TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$56,346,734RevenueSubtotalAmt
Total Revenue Per Form990$56,346,734TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$52,540,469TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$52,540,469ExpensesSubtotalAmt
Total Expenses Per Form990$52,540,469TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationTHE COMPANY 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.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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedANY SCHOOL OPERATED BY THE ORGANIZATION POSTS THE NOTICE OF NON-DISCRIMINATION POLICY ON THEIR WEBSITE.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental AgencyThe Corporation's primary revenue sources are grants from federal, state and local government agencies.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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 (10 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
ANNETTE M PHILLIPS
TEACHER$108,219$38,212$708$15,644$162,783
CHANDRA V LORETO
TEACHER$98,690$44,770$660$38,974$192,361$9,267
DARIN BOWER
COO$22,452$9,449$77$4,713$39,252$2,561$175,018$73,659$601$19,961$36,740$305,979
GAGENDEEP K GILL
AREA SUPERINTENDENT$90,647$50,411$7,427$22,920$182,741$11,336$81,364$45,249$6,667$10,175$20,573$164,028
JEFF BROWN
CEO$26,040$12,246$225$5,167$47,477$3,799$182,872$86,003$9,089$26,681$36,287$340,932
JERI VINCENT
CFO$26,883$12,536$139$4,229$47,589$3,802$220,631$96,637$977$26,698$29,700$374,643
JESSICA KIRBY
TEACHER$113,257$40,064$660$17,590$177,028$5,457
JOHN STEAD
TEACHER$104,416$38,212$810$9,843$164,130$10,849
SHACOLA T GREEN
PRINCIPAL$119,212$49,676$11,250$38,974$219,112
SHELLIE HANES
AREA SUPERINTENDENT$26,257$12,773$1,576$43,220$2,614$204,673$99,568$12,284$20,378$336,903

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6EDUCATIONAL ADVANCEMENT CORPORATION IS THE SOLE STATUTORY MEMBER OF THE NONPROFIT CORPORATION, EDUCATIONAL ADVANCEMENT CORPORATION IS A 501C3 NONPROFIT PUBLIC BENEFIT CORPORATION THAT DOES NOT HAVE A MATERIAL FINANCIAL INTEREST IN THE ORGANIZATION. AS THE SOLE MEMBER, EDUCATIONAL ADVANCEMENT CORPORATION IS RESPONSIBLE FOR IDENTIFYING AND NOMINATING BOARD MEMBERS WHO BELIEVE IN THE MISSION AND EDUCATIONAL MODEL, ENSURING EFFICIENCY, CURRICULUM CONSISTINCY OF EDUCATIONAL AND JOB TRAINING PROGRAMS.
Form 990, Part VI, Section A, Line 7aCRESCENT VIEW SOUTH, INC.'S SOLE MEMBER, EDUCATION ADVANCEMENT CORPORATION, HAS THE POWER TO APPOINT CRESCENT VIEW SOUTH, INC.'S GOVERNING BODY, AMEND THE ARTICLES AND BYLAWS, AND DISSOLVE THE ORGANIZATION.
Form 990, Part VI, Section A, Line 7bCRESCENT VIEW SOUTH, INC.'S SOLE MEMBER, EDUCATION ADVANCEMENT CORPORATION, HAS THE POWER TO APPOINT CRESCENT VIEW SOUTH, INC.'S GOVERNING BODY, AMEND THE ARTICLES AND BYLAWS, AND DISSOLVE THE ORGANIZATION.
Form 990, Part VI, Section B, Line 11bA COPY OF THE FORM 990 WAS SENT TO EACH BOARD MEMBER WITH A REQUEST FOR REVIEW AND COMMENT BEFORE FILING. THE FILED FORM 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS AT THE NEXT BOARD MEETING.
Form 990, Part VI, Section B, Line 12cTHE CONFLICT OF INTEREST POLICY WAS PROVIDED AT A BOARD MEETING. THE BOARD REGULARLY AND CONSISTENTLY MONITORS THIS POLICY THROUGH SEMI-ANNUAL REPORTS FROM MANAGEMENT.
Form 990, Part VI, Section B, Line 15aTHE CORPORATION'S INDEPENDENT LEGAL COUNSEL UNDERTOOK A THOROUGH AND DETAILED ANALYSIS OF AVAILABLE DATA REGARDING ORGANIZATIONS WITH COMPARABLE MISSIONS AND BUDGETS TO OBTAIN THE MOST HELPFUL COMPARABLE DATA POSSIBLE. THE REVIEW INCLUDED A REVIEW OF FORM 990 FILINGS OF OTHER COMPARABLE ORGANIZATIONS, THE CHARITY NAVIGATOR'S CEO COMPENSATION STUDY, AND THE GUIDESTAR COMPENSATION REPORT. COMPARISONS WERE BASED NOT ONLY UPON COMPARABILITY OF REVENUE AND MISSION BUT ALSO GEOGRAPHICAL PROXIMITY. THE GOVERNING BOARD, AFTER BEING PRESENTED WITH THE DATA AND RECOMMENDATIONS OF COUNSEL, DELIBERATED AND VOTED TO APPROVE THE COMPENSATION.
Form 990, Part VI, Section B, Line 15bTHE CORPORATION'S INDEPENDENT LEGAL COUNSEL UNDERTOOK A THOROUGH AND DETAILED ANALYSIS OF AVAILABLE DATA REGARDING ORGANIZATIONS WITH COMPARABLE MISSIONS AND BUDGETS TO OBTAIN THE MOST HELPFUL COMPARABLE DATA POSSIBLE. THE REVIEW INCLUDED A REVIEW OF FORM 990 FILINGS OF OTHER COMPARABLE ORGANIZATIONS, THE CHARITY NAVIGATOR'S CEO COMPENSATION STUDY AND THE GUIDESTAR COMPENSATION REPORT. COMPARISONS WERE BASED NOT ONLY UPON COMPARABILITY OF REVENUE AND MISSION BUT ALSO GEOGRAPHICAL PROXIMITY. THE GOVERNING BOARD, AFTER BEING PRESENTED WITH THE DATA AND RECOMMENDATIONS OF COUNSEL, DELIBERATED AND VOTED TO APPROVE THE COMPENSATION.
Form 990, Part VI, Section C, Line 19A COPY OF THE GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE KEPT AT THE PRINCIPAL PLACE OF BUSINESS.
FULL LEGAL NAME AND DOING BUSINESS ASNAMES:CRESCENT VIEW SOUTH, INC., WHICH OPERATED/OPERATES SCHOOLS UNDER THE FOLLOWING BUSINESS NAMES: CRESCENT VIEW SOUTH PUBLIC CHARTER II, AMBASSADOR PHILLIP V. SANCHEZ II PUBLIC CHARTER AND KINGS VALLEY ACADEMY II.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (11 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ALTA VISTA PUBLIC CHARTER INC
26650 THE OLD ROAD 212VALENCIACA91381270951554EDUCATIONCA501C3170B1AIIN/Afalse
ANTELOPE VALLEY LEARNING ACADEMY INC
26650 THE OLD ROAD 212VALENCIACA91381205291618EDUCATIONCA501C3170B1AIIN/Afalse
CRESCENT VIEW WEST PUBLIC CHARTER INC
26650 THE OLD ROAD 212VALENCIACA91381680610130EDUCATIONCA501C3170B1AIIN/Afalse
DESERT SANDS PUBLIC CHARTER INC
26650 THE OLD ROAD 212VALENCIACA91381481272886EDUCATIONCA501C3170B1AIIN/Afalse
EDUCATIONAL ADVANCEMENT CORPORATION
28212 KELLEY JOHNSON PKWY 195VALENCIACA91366454120373APPROVE BYLAWS, BOARD SELECTION & AWARDSCA501C3509A1N/Afalse
LIFELONG LEARNING ADMINISTRATION CORP
177 HOLSTON DRLANCASTERCA93535475307489EDUCATION SUPPORTCA501C3509A3N/Afalse
MISSION VIEW PUBLIC CHARTER INC
26650 THE OLD ROAD 212VALENCIACA91381651298961EDUCATIONCA501C3170B1AIIN/Afalse
SIERRA EDUCATIONAL ADVANCEMENT CORP
26650 THE OLD ROAD 212VALENCIACA91381473368777EDUCATIONCA501C3170B1AIIN/Afalse
DIEGO PLUS EDUCATIONAL CORPORATION
4348 54th StreetSan DiegoCA92115264557999EDUCATIONCA501C3170B1AIIN/Afalse
VISTA REAL PUBLIC CHARTER INC
401 South A StreetOxnardCA93030342050844EDUCATIONCA501C3170B1AIIN/Afalse
WESTERN EDUCATIONAL CORPORATION
39665 Avenida Acacias Ste AMurrietaCA92563811960983EDUCATION501C3170B1AIIN/Afalse
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 OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (12 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ALTA VISTA PUBLIC CHARTER INC
q$3,205ACCRUAL
ANTELOPE VALLEY LEARNING ACADEMY INC
p$46,286ACCRUAL
CRESCENT VIEW WEST PUBLIC CHARTER INC
p$299,937ACCRUAL
CRESCENT VIEW WEST PUBLIC CHARTER INC
q$53,770ACCRUAL
DESERT SANDS PUBLIC CHARTER INC
p$191,894ACCRUAL
DESERT SANDS PUBLIC CHARTER INC
q$30,429ACCRUAL
LIFELONG LEARNING ADMINISTRATION CORP
m$10,488,367ACCRUAL
LIFELONG LEARNING ADMINISTRATION CORP
q$119,080ACCRUAL
SIERRA EDUCATIONAL ADVANCEMENT CORP
p$1,504ACCRUAL
SIERRA EDUCATIONAL ADVANCEMENT CORP
q$14,341ACCRUAL
VISTA REAL PUBLIC CHARTER INC
p$74ACCRUAL
WESTERN EDUCATIONAL CORPORATION
p$1,148ACCRUAL