2026-05-14T14:52:39-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 832128184 EL RIO COMMUNITY SCHOOL ELRI 3233528034 211 S AVENUE 20 LOS ANGELES CA 90031 REBECCA RODRIGUEZ INTERIM EXECUTIVE DIRECTOR 3233528034 2026-05-11 1 1 DERRICK DEBRUYNE P00591016 9099857286 2026-05-05 2024 2025-03-06 01:10:19Z REBECCA RODRIGUEZ 211 S AVENUE 20 LOS ANGELES CA 90031 5798532 0 X WWW.ELRIOSCHOOL.ORG X 2018 CA EL RIO COMMUNITY SCHOOL IS AN INCLUSIVE, COMMUNITY-BASED PUBLIC SCHOOL. 7 7 78 70 0 0 4069737 5257436 341383 417695 156 55018 -9966 -14239 4401310 5715910 0 0 0 0 2610725 2913202 0 0 20976 2072009 2323228 4682734 5236430 -281424 479480 1221770 1495567 1098188 892505 123582 603062 EL RIO COMMUNITY SCHOOL IS INSPIRED BY THE PRINCIPLES OF WALDORF EDUCATION. WE STRIVE TO EDUCATE STUDENTS WHO WILL GROW INTO FREE-THINKING INDIVIDUALS WITH RESPECT FOR THEMSELVES, THEIR COMMUNITY, AND THE PLANET. 0 0 4498756 0 417695 THE ORGANIZATION OPERATES A CHARTER SCHOOL, PROVIDING EXPERIENTIAL EDUCATION AND HANDS-ON LEARNING. FOR THE YEAR ENDING JUNE 30, 2025, THE SCHOOL SERVED STUDENTS IN GRADES TK THROUGH 7TH GRADE. 4498756 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 78 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X BOOKS IN CARE OF EXED 4242086057 211 S AVENUE 20 LOS ANGELES CA 90031 KATIE CHAU EXECUTIVE DIRECTOR (THROUGH 6/24) 40.00 X 76283 0 3696 LLOYD KNIGHT EXECUTIVE DIRECTOR (THROUGH 3/25) 40.00 X 72798 0 6784 REBECCA RODRIGUEZ EXECUTIVE DIRECTOR (START 4/25) 40.00 X 0 0 0 ANTOINETTE WALKER BOARD CHAIR 2.00 X X 0 0 0 ERNESTO QUINTERO VICE CHAIR 2.00 X X 0 0 0 KRISTY MACK-FETT TREASURER 2.00 X X 0 0 0 OMARI FERGUSON SECRETARY 2.00 X X 0 0 0 ERICA ROACH DIRECTOR 2.00 X 0 0 0 GEOFF RAMSEY-RAY DIRECTOR 2.00 X 0 0 0 REBECCA FISHMAN DIRECTOR 2.00 X 0 0 0 149081 0 10480 0 1 0 0 SCHOOL NUTRITION PLUS INC 6424 CLARA ST BELL GARDENS CA 90201 MEAL SERVICES 166667 EXCELLENT EDUCATION DEVELOPMENT 1990 S BUNDY DR SUITE 340 LOS ANGELES CA 90025 BACK OFFICE SERVICES 157995 SCOOT EDUCATION INC 5670 WILSHIRE BLVD STE 1970 LOS ANGELES CA 90036 STAFF/SUB SERVICES 119305 TOTAL EDUCATION SOLUTIONS INC 99 PASADENA AVE SUITE 10C PASADENA CA 91030 SPED SERVICES 115320 4 92940 4880277 284219 68383 5257436 CHILDCARE & ENRICHMENT 611710 417695 417695 417695 55018 55018 68383 92940 82622 -14239 -14239 5715910 417695 0 40779 X 136100 119768 16332 2371526 2228709 142817 29838 27966 1872 184676 173663 11013 191062 163522 27540 43986 43986 30371 30371 749528 486311 263217 23 23 52427 19370 33057 26338 26338 674428 629072 45356 8952 8952 8258 8258 46680 46680 55116 55116 SPECIAL EDUCATION FEES 266563 266563 0 0 NUTRITION PROGRAM 209460 209460 0 0 OTHER EXPENSES 112226 79848 11402 20976 INSTRUCTIONAL MATERIALS 38872 38872 0 0 5236430 4498756 716698 20976 261143 741017 424719 597052 123 28974 24642 393897 296939 142623 96958 364188 35898 1221770 1495567 570223 836652 48687 99146 49580 380132 6273 1098188 892505 X 123582 603062 123582 603062 1221770 1495567 479480 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 221161 163250 57911 144142 114753 29389 28594 18936 9658 96958 LEASE LIABILITY 6273 6273 X 5730149 0 5730149 -14239 -14239 5715910 5250669 14239 14239 5236430 0 5236430 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE -14,239. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NET AGAINST REVENUE 14,239. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 DURING REGISTRATION AND SOLICITATION THROUGH SCHOOL DOCUMENTATION THERE ARE CLEAR STATEMENTS STATING THE NON-DISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 4 AS A TUITION FREE PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 EL RIO COMMUNITY SCHOOL IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION. SPRING BENEFIT 161323 92940 68383 68383 14239 NONE 161323 92940 68383 68383 14239 82622 -14239 X X X 0 0 0 0 0 0 0 0 0 KATIE CHAU EXECUTIVE DIRECTOR (THROUGH 6/24) 76283 0 0 0 0 0 3669 0 27 0 79979 0 0 0 X 4 514 FMV X 7060 FMV X 2 70 FMV X SEE PART II 271 52204 FMV X SEE PART II 37 4689 FMV X JEWLERY 7 3846 FMV 0 1 0 PART I, COLUMN (B): THE SCHOOL RECEIVED MULTIPLE DONATIONS: LINE 25: 271 GIFT CARDS AND CERTIFICATES LINE 26: 37 GIFT BASKETS AND TICKET BUNDLES FORM 990, PART VI, SECTION A, LINE 7A THE CHARTER'S AUTHORIZER, LOS ANGELES UNIFIED SCHOOL DISTRICT, HAS THE ABILITY TO APPOINT A MEMBER TO THE BOARD AS REQUIRED BY CALIFORNIA EDUCATION CODE. HOWEVER, THE CHARTER'S AUTHORIZER DOES NOT EXERCISE THIS OPTION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE 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 MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY FILL OUT A FORM 700 WHICH IS COLLECTED AND REVIEWED. MONITORING IS PERFORMED REGULARLY BY THE 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. BOARD MEMBERS ARE REQUIRED TO TAKE ETHICS TRAINING EVERY OTHER YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE 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 EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. CONTEMPORANEOUS DOCUMENTATION IS ALSO MAINTAINED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS INCLUDING CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AS AN ORGANIZATION OVERSEEING A PUBLIC CHARTER SCHOOL, EL RIO COMMUNITY SCHOOL IS SUBJECT TO THE PUBLIC RECORDS ACT. FORM 990, PART IX, LINE 11G SPECIAL EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 232,637. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 232,637. ALL OTHER CONSULTANTS & SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 256,268. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 256,268. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 253,674. MANAGEMENT AND GENERAL EXPENSES 6,949. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 260,623. FORM 990, PART XII, LINE 2C: THE AUDITOR SELECTION AND OVERSIGHT PROCESS IS HANDLED BY THE BOARD, WHO PERIODICALLY RECEIVE RFAS FROM VARIOUS AUDIT FIRMS, THEN MAKE A SELECTION BY BOARD VOTE, WITH INPUT FROM THE FINANCE COMMITTEE. THE BOARD THEN REVIEWS THE AUDIT AND ANY EXCEPTIONS ANNUALLY PRIOR TO SUBMISSION. THE BOARD ACCEPTS THE AUDIT NO LATER THAN JANUARY EACH YEAR FOR THE PRIOR FISCAL YEAR. THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.