2024-05-06T15:44:40-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 832128184 EL RIO COMMUNITY SCHOOL ELRI 3233660166 2635 PASADENA AVENUE LOS ANGELES CA 90031 KATIE CHAU EXECUTIVE DIRECTOR 3233660166 2024-05-06 1 KATIE CHAU 999009999 0 DERRICK DEBRUYNE P00591016 6268577300 2024-04-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATIE CHAU 2635 PASADENA AVENUE LOS ANGELES CA 90031 3469868 0 X WWW.ELRIOSCHOOL.ORG X 2018 CA EL RIO COMMUNITY SCHOOL IS AN INCLUSIVE, COMMUNITY-BASED SCHOOL. 6 6 54 8 0 0 2335940 3278485 121043 191248 139 135 500 0 2457622 3469868 0 0 0 0 1236044 1953007 0 0 20414 1137713 1549971 2373757 3502978 83865 -33110 891872 1603551 453756 1198545 438116 405006 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 2809032 191248 THE ORGANIZATION OPERATES A CHARTER SCHOOL, PROVIDING EXPERIENTIAL EDUCATION AND HANDS-ON LEARNING. FOR THE YEAR ENDING JUNE 30, 2023, THE SCHOOL SERVED STUDENTS IN GRADES TK THROUGH 4TH GRADE FOR 178 INSTRUCTIONAL DAYS. 2809032 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 54 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 1 0 CA X SUSAN KIM - EXED 4242086054 1990 SOUTH BUNDY DRIVE SUITE 340 LOS ANGELES CA 90025 KRYSTAL BANZON CHAIR(END 1/23) 2.00 X X 0 0 0 REBECCA FISHMAN CHAIR (START 1/23) 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 BYRON KAHR SECRETARY(END 10/22) 2.00 X X 0 0 0 ROBERT ESCALANTE SECRETARY(START 10/22) 2.00 X X 0 0 0 ANTOINETTE WALKER BOARD MEMBER 2.00 X 0 0 0 ANGELINE CHEN BOARD MEMBER 2.00 X 0 0 0 KATIE CHAU EXECUTIVE DIRECTOR 40.00 X 117088 0 5856 117088 0 5856 1 0 0 0 0 3013598 264887 3278485 CHILDCARE AND ENRICHME 611710 191248 191248 191248 135 135 3469868 191248 0 135 129363 113839 15524 1523469 1323709 199760 43988 38207 5781 124198 108017 16181 131989 91364 40625 62663 62663 14818 14818 350054 190629 159425 10766 10766 115142 69017 46125 22942 22942 438355 438355 7894 7894 1853 1853 62759 62759 40648 40648 NUTRITION PROGRAM FOOD 115963 115963 SPECIAL EDUCATION FEES 101158 101158 INSTRUCTIONAL MATERIALS 69127 69127 NON CAPITALIZED EQUIPME 54933 54933 80896 24061 36421 20414 3502978 2809032 673532 20414 433755 420291 288664 334623 95 5208 31101 22293 352585 203235 109632 149350 28625 671786 891872 1603551 129181 343563 126297 20110 198278 148712 0 686160 453756 1198545 X 438116 405006 438116 405006 891872 1603551 -33110 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 181980 135101 46879 142011 57368 84643 28594 10766 17828 149350 DEPOSITS 28625 RIGHT OF USE ASSET 643161 671786 LEASE LIABILITY 686160 686160 X 3469868 0 3469868 0 3469868 3502979 0 3502979 0 3502979 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 DURING REGISTRATION AND SOLICITATION THROUGH SCHOOL DOCUMENTATION THERE ARE CLEAR STATEMENTS STATING THE NON-DISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 4 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. 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 AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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. FORM 990, PART VI, SECTION B, LINE 15 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. THE OFFICERS AND KEY EMPLOYEES' 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 OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. CONTEMPORANEOUS DOCUMENTATION IS ALSO MAINTAINED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS INCLUDING CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.