STRATEGY STUDIO / PUBLIC DATA EXPLORER

LIBERTY CHARTER SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LIBERTY CHARTER SCHOOL (EIN 20-2654825)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-29
IRS object ID
202621199349300122
Schema version
2024v5.5
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)
Return2026-04-29T14:44:11-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 VIA PIEMONTE SUITE 300AddressLine1Txt
CityONTARIOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91764ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202654825EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIBERTY CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIBEBusinessNameControlTxt
Phone5596752070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126247 ELLIS STREETAddressLine1Txt
CityMADERACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93638ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN MCCLUREPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5596752070PhoneNum
Signature2026-04-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMEI-LI HUANGPreparerPersonNm
PTINP02383735PTIN
Phone9099857286PhoneNum
Preparation2026-04-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN MCCLUREPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line126247 ELLIS STREETAddressLine1Txt
CityMADERACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93638ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,929,546GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.LIBERTYCHARTERSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionLIBERTY CHARTER SCHOOL OPERATES AS A PUBLIC CHARTER SCHOOL SERVING GRADES TK TO 8TH.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee116TotalEmployeeCnt
Total Volunteers103TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$14,727,241PYContributionsGrantsAmt
CY Contributions Grants$15,011,856CYContributionsGrantsAmt
PY Program Service Revenue$260,659PYProgramServiceRevenueAmt
CY Program Service Revenue$308,234CYProgramServiceRevenueAmt
PY Investment Income$56,905PYInvestmentIncomeAmt
CY Investment Income$17CYInvestmentIncomeAmt
PY Other Revenue$529,440PYOtherRevenueAmt
CY Other Revenue$609,439CYOtherRevenueAmt
PY Total Revenue$15,574,245PYTotalRevenueAmt
CY Total Revenue$15,929,546CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,563,919PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,747,586CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,199,463PYOtherExpensesAmt
CY Other Expenses$4,912,569CYOtherExpensesAmt
PY Total Expenses$14,763,382PYTotalExpensesAmt
CY Total Expenses$15,660,155CYTotalExpensesAmt
PY Revenues Less Expenses$810,863PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$269,391CYRevenuesLessExpensesAmt
Total Assets BOY$13,723,788TotalAssetsBOYAmt
Total Assets EOY$13,392,617TotalAssetsEOYAmt
Total Liabilities BOY$2,939,525TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,338,963TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,784,263NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,053,654NetAssetsOrFundBalancesEOYAmt
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$13,665,838ExpenseAmt
Grant$0GrantAmt
Revenue$308,234RevenueAmt
DescLIBERTY 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 2025, LIBERTY CHARTER SCHOOL SERVED APPROXIMATELY 704 STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE.Desc
Total Program Service Expenses$13,665,838TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document37IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee116EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOHN MCCLUREBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5596752070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126247 ELLIS STREETAddressLine1Txt
CityMADERACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93638ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JOHN MCCLURE
EXECUTIVE DIRECTOR40.001.00Yes (X)$169,886$0$68,597
AARON GODINEZ
TEACHER40.000.00$169,380$0$53,500Yes (X)
DAMARIS MUNOZ BELLO
DIRECTOR: BEHAVIORAL HEALTH PROGRAM40.000.00$180,863$0$40,158Yes (X)
CARMEN CORTES-PICHAE
TEACHER40.000.00$148,992$0$40,670Yes (X)
OFELIA ANGELES
TEACHER40.000.00$148,922$0$33,870Yes (X)
RUBI BERNAL
HUMAN RESOURCES MANAGER40.000.00$130,874$0$44,590Yes (X)
LUPITA ZARASUA
FINANCE MANAGER40.000.00Yes (X)$109,597$0$29,628
MELINDA ORTIZ
BOARD CHAIR1.000.00Yes (X)$0$0$0Yes (X)
MAYRA CONTRERAS
DIRECTOR1.000.00$0$0$0Yes (X)
YVETTE CORTES
DIRECTOR1.000.00$0$0$0Yes (X)
CRISTINA NAVA
DIRECTOR1.000.00$0$0$0Yes (X)
CRISTAL PEREZ
DIRECTOR1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,058,514TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$311,013TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K21IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YOUNG MINNEY & CORR LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1SUITE 150 655 UNIVERSITY AVENUEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95825ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$137,547CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$15,005,675GovernmentGrantsAmt
All Other Contributions$6,181AllOtherContributionsAmt
Total Contributions$15,011,856TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FOOD SERVICE722514$241,185$241,185
SCHOOL EVENT REVENUE900099$67,049$67,049
FieldValueIRS element (for citing)
Total Program Service Revenue$308,234TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17TotalRevenueColumnAmt
Exclusion$17ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
REFUNDS/REIMBURSEMENTS900099$525,470$525,470
MISCELLANEOUS REVENUE900099$83,969$83,969
FieldValueIRS element (for citing)
Other Revenue Total$609,439OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,929,546TotalRevenueColumnAmt
Related Or Exempt Func Income$308,234RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$609,456ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$389,652TotalAmt
Program Services$342,893ProgramServicesAmt
Management And General$46,759ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,881,235TotalAmt
Program Services$7,778,708ProgramServicesAmt
Management And General$102,527ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,365,685TotalAmt
Program Services$1,330,873ProgramServicesAmt
Management And General$34,812ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$715,153TotalAmt
Program Services$690,142ProgramServicesAmt
Management And General$25,011ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$395,861TotalAmt
Program Services$386,509ProgramServicesAmt
Management And General$9,352ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$103,150TotalAmt
Management And General$103,150ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$64,207TotalAmt
Management And General$64,207ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$61,183TotalAmt
Management And General$61,183ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$412,355TotalAmt
Program Services$223,400ProgramServicesAmt
Management And General$188,955ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$295,547TotalAmt
Program Services$170,049ProgramServicesAmt
Management And General$125,498ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$96,740TotalAmt
Program Services$96,740ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$743,838TotalAmt
Program Services$430,047ProgramServicesAmt
Management And General$313,791ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,300TotalAmt
Program Services$5,300ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$16,986TotalAmt
Program Services$16,986ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$784,866TotalAmt
Program Services$180,585ProgramServicesAmt
Management And General$604,281ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$181,675TotalAmt
Management And General$181,675ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL MATERIALS$2,008,449$1,906,558$101,891
OTHER EXPENSES$138,273$107,048$31,225

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,660,155TotalAmt
Program Services$13,665,838ProgramServicesAmt
Management And General$1,994,317ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,458,960BOYAmt
EOY$4,327,527EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,442,553BOYAmt
EOY$1,142,737EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$161,400BOYAmt
EOY$563,017EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,027,131LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,683,542LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,629,175BOYAmt
EOY$7,343,589EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$31,700BOYAmt
EOY$15,747EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,723,788BOYAmt
EOY$13,392,617EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$434,412BOYAmt
EOY$860,001EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,473,380BOYAmt
EOY$1,463,215EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,733BOYAmt
EOY$15,747EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,939,525BOYAmt
EOY$2,338,963EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,784,263BOYAmt
EOY$11,053,654EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,784,263BOYAmt
EOY$11,053,654EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,723,788BOYAmt
EOY$13,392,617EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$269,391ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$200,000OtherCostOrOtherBasisAmt
Book Value$200,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,918,000OtherCostOrOtherBasisAmt
Depreciation$2,092,027DepreciationAmt
Book Value$6,825,973BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$475,119OtherCostOrOtherBasisAmt
Depreciation$389,122DepreciationAmt
Book Value$85,997BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$361,114OtherCostOrOtherBasisAmt
Depreciation$202,393DepreciationAmt
Book Value$158,721BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$72,898OtherCostOrOtherBasisAmt
Book Value$72,898BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,343,589TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITIESDesc
Amt$15,747Amt
FieldValueIRS element (for citing)
Total Liability$15,747TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS.
SCHEDULE E, PART I, LINE 4NO FINANCIAL ASSISTANCE OFFERED
SCHEDULE E, PART I, LINE 6THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOHN MCCLURE
EXECUTIVE DIRECTOR$167,886$0$2,000$0$0$0$32,231$0$36,366$0$238,483$0$0$0
AARON GODINEZ
TEACHER$143,358$0$3,000$0$23,022$0$30,671$0$22,829$0$222,880$0$0$0
DAMARIS MUNOZ BELLO
DIRECTOR: BEHAVIORAL HEALTH PROGRAM$118,691$0$2,000$0$60,172$0$31,895$0$8,263$0$221,021$0$0$0
CARMEN CORTES-PICHAE
TEACHER$133,877$0$3,000$0$12,115$0$28,419$0$12,251$0$189,662$0$0$0
OFELIA ANGELES
TEACHER$108,035$0$3,000$0$37,887$0$28,389$0$5,481$0$182,792$0$0$0
RUBI BERNAL
HUMAN RESOURCES MANAGER$90,596$0$2,000$0$38,278$0$23,339$0$21,251$0$175,464$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BNO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CIN 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 15ATHE 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 RECEIVED ONLY ONE SALARY INCREASE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES IT'S 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.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ETAA FACILITIES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line126247 ELLIS STREETAddressLine1Txt
CityMADERACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93638ZIPCd
FieldValueIRS element (for citing)
EIN201654825EIN
Primary ActivitiesHOLDS PROPERTYPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Total Income$480,101TotalIncomeAmt
End Of Year Assets$5,521,090EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LIBERTY CHARTER SCHOOLBusinessNameLine1Txt