2024-05-10T18:15:02-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2022-07-01 202654825 EZEQUIEL TAFOYA ALVARADO ACADEMY EZEQ 5596752070 26247 ELLIS STREET MADERA CA 93638 JOHN MCCLURE EXECUTIVE DIRECTOR 5596752070 2024-05-10 1 JOHN MCCLURE 999009999 1 TINA HENTON P00630282 4078021200 2024-05-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN MCCLURE 26247 ELLIS STREET MADERA CA 93638 13051356 0 X HTTP://WWW.ETAACHARTER.COM/ X 2005 CA EZEQUIEL TAFOYA ALVARADO ACADEMY IS A CHARTER SCHOOL SERVING STUDENTS IN KINDERGARTEN TO 8TH GRADE. 6 6 105 30 0 0 10831013 12824107 0 168687 432 1861 245801 56701 11077246 13051356 0 0 0 0 5958797 7477855 0 0 0 2590042 3797389 8548839 11275244 2528407 1776112 10319075 14576647 2121787 4603247 8197288 9973400 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 9610709 168687 ETAA WAS FORMED WITH THE BEST TEACHING PRACTICES IN MIND TO ALLOW ALL STUDENTS TO BECOME SCHOLARS. ETAA 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 2023, ETAA SERVED APPROXIMATELY 650 STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE. 9610709 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 39 0 1 105 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 X X 0 0 0 YVETTE CORTES BOARD VICE-CHAIR 1.00 X X 0 0 0 CRISTINA NAVA MEMBER 1.00 X 0 0 0 CRISTAL PEREZ MEMBER 1.00 X 0 0 0 MELINDA M ORTIZ MEMBER 1.00 X 0 0 0 MAYRA CONTRERAS MEMBER 1.00 X 0 0 0 JOHN MCCLURE EXECUTIVE DIRECTOR 40.00 X 162996 0 29356 LUPITA ZARASUA FINANCE MANAGER 40.00 X 76752 0 0 ALEX VARTABEDIAN VICE PRINCIPAL 40.00 X 132481 0 23833 CARMEN CORTES-PICHAE TEACHER 40.00 X 131338 0 23833 AARON GODINEZ TEACHER 40.00 X 121980 0 21711 OFELIA ANGELES TEACHER 40.00 X 121857 0 21645 MARIO PEREZ TEACHER 40.00 X 113204 0 20074 860608 0 140452 9 0 1 0 0 12772701 51406 12824107 FOOD SERVICE 900099 168687 168687 168687 1861 1861 12963 0 12963 12963 MISCELLANEOUS REVENUE 900099 43738 43738 43738 13051356 168687 0 58562 279898 246310 33588 5374660 5131598 243062 1016003 967224 48779 539264 528114 11150 268030 250151 17879 86511 86511 118227 118227 26014 26014 288338 168726 119612 241373 121434 119939 100035 100035 853702 422554 431148 7785 7785 52497 52497 229 229 222941 167206 55735 193523 193523 INSTRUCTIONAL MATERIALS 1417366 1291040 126326 OTHER EXPENSES 188848 155806 33042 11275244 9610709 1664535 0 6807810 9111704 690558 980385 246058 271721 4417050 1677220 2563649 2739830 11000 1473007 10319075 14576647 1117638 461509 857301 2618711 146848 1523027 2121787 4603247 X 8197288 9973400 8197288 9973400 10319075 14576647 1776112 0 X X 0 1 X 1 1 1 X 202436 202436 3238124 1203629 2034495 363743 335356 28387 143073 138235 4838 469674 469674 2739830 RIGHT-OF-USE ASSETS 1462007 OTHER ASSETS 11000 1473007 LEASE LIABILITIES 1523027 1523027 X PART X, LINE 2: THE ACADEMY 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 ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY 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. X X 0 0 0 0 0 0 0 0 0 JOHN MCCLURE EXECUTIVE DIRECTOR 162996 0 0 0 0 0 29356 0 0 0 192352 0 0 0 ALEX VARTABEDIAN VICE PRINCIPAL 132481 0 0 0 0 0 23833 0 0 0 156314 0 0 0 CARMEN CORTES-PICHAE TEACHER 131338 0 0 0 0 0 23833 0 0 0 155171 0 0 0 NICOLAS RETANA OFFICER EXCESS BENEFIT TRANSACTION CONSISTED OF VARIOUS PURCHASES AND ECONOMIC BENEFITS THAT WERE NOT PROVIDED FOR IN AN EMPLOYMENT AGREEMENT, PURSUANT TO A POLICY OR APPROVED BY THE BOARD OF DIRECTORS. THE ACADEMY SELF-REPORTED TO THE FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM (FCMAT) TO FURTHER EVALUATE THIS MATTER AND FCMAT ISSUED THEIR REPORT ON AUGUST 31, 2023. THE FULL REPORT CAN BE VIEWED ON THE AGENCY'S WEBSITE, WWW.FCMAT.ORG. THE ACADEMY, WITH THE ASSISTANCE OF ITS LEGAL COUNSEL, HAS REVIEWED THE REPORT AND IDENTIFIED THE REPORTED AMOUNTS AS EXCESS BENEFIT TRANSACTIONS. THERE IS AN ONGOING INVESTIGATION AND THE ACTUAL OUTCOME MAY DIFFER FROM THE AMOUNTS REPORTED AND/OR ADDITIONAL AMOUNTS MAY BE DETERMINED TO BE EXCESS BENEFIT TRANSACTIONS. 0 KIRA RETANA FAMILY MEMBER OF OFFICER EXCESS BENEFIT TRANSACTION CONSISTED OF VARIOUS PURCHASES AND ECONOMIC BENEFITS THAT WERE NOT PROVIDED FOR IN AN EMPLOYMENT AGREEMENT, PURSUANT TO A POLICY OR APPROVED BY THE BOARD OF DIRECTORS. THE ACADEMY SELF-REPORTED TO THE FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM (FCMAT) TO FURTHER EVALUATE THIS MATTER AND FCMAT ISSUED THEIR REPORT ON AUGUST 31, 2023. THE FULL REPORT CAN BE VIEWED ON THE AGENCY'S WEBSITE, WWW.FCMAT.ORG. THE ACADEMY, WITH THE ASSISTANCE OF ITS LEGAL COUNSEL, HAS REVIEWED THE REPORT AND IDENTIFIED THE REPORTED AMOUNTS AS EXCESS BENEFIT TRANSACTIONS. THERE IS AN ONGOING INVESTIGATION AND THE ACTUAL OUTCOME MAY DIFFER FROM THE AMOUNTS REPORTED AND/OR ADDITIONAL AMOUNTS MAY BE DETERMINED TO BE EXCESS BENEFIT TRANSACTIONS. 0 JOHN RETANA FAMILY MEMBER OF OFFICER EXCESS BENEFIT TRANSACTION CONSISTED OF VARIOUS PURCHASES AND ECONOMIC BENEFITS THAT WERE NOT PROVIDED FOR IN AN EMPLOYMENT AGREEMENT, PURSUANT TO A POLICY OR APPROVED BY THE BOARD OF DIRECTORS. THE ACADEMY SELF-REPORTED TO THE FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM (FCMAT) TO FURTHER EVALUATE THIS MATTER AND FCMAT ISSUED THEIR REPORT ON AUGUST 31, 2023. THE FULL REPORT CAN BE VIEWED ON THE AGENCY'S WEBSITE, WWW.FCMAT.ORG. THE ACADEMY, WITH THE ASSISTANCE OF ITS LEGAL COUNSEL, HAS REVIEWED THE REPORT AND IDENTIFIED THE REPORTED AMOUNTS AS EXCESS BENEFIT TRANSACTIONS. THERE IS AN ONGOING INVESTIGATION AND THE ACTUAL OUTCOME MAY DIFFER FROM THE AMOUNTS REPORTED AND/OR ADDITIONAL AMOUNTS MAY BE DETERMINED TO BE EXCESS BENEFIT TRANSACTIONS. 0 JACOB RETANA FAMILY MEMBER OF OFFICER EXCESS BENEFIT TRANSACTION CONSISTED OF VARIOUS PURCHASES AND ECONOMIC BENEFITS THAT WERE NOT PROVIDED FOR IN AN EMPLOYMENT AGREEMENT, PURSUANT TO A POLICY OR APPROVED BY THE BOARD OF DIRECTORS. THE ACADEMY SELF-REPORTED TO THE FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM (FCMAT) TO FURTHER EVALUATE THIS MATTER AND FCMAT ISSUED THEIR REPORT ON AUGUST 31, 2023. THE FULL REPORT CAN BE VIEWED ON THE AGENCY'S WEBSITE, WWW.FCMAT.ORG. THE ACADEMY, WITH THE ASSISTANCE OF ITS LEGAL COUNSEL, HAS REVIEWED THE REPORT AND IDENTIFIED THE REPORTED AMOUNTS AS EXCESS BENEFIT TRANSACTIONS. THERE IS AN ONGOING INVESTIGATION AND THE ACTUAL OUTCOME MAY DIFFER FROM THE AMOUNTS REPORTED AND/OR ADDITIONAL AMOUNTS MAY BE DETERMINED TO BE EXCESS BENEFIT TRANSACTIONS. 0 193674 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 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 INTERESTS EXISTS. 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 INTERESTS EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD IS PRESENTED WITH THE AVERAGES OF NEIGHBORING DISTRICTS. THE EXECUTIVE DIRECTOR WALKS THE BOARD THROUGH WHAT IS FAIR. THE BOARD APPROVES THE CONTRACTS BASED ON THE EXECUTIVE DIRECTOR'S RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ETAA FACILITIES LLC 26247 ELLIS STREET MADERA CA 93638 201654825 HOLDS PROPERTY CA 672110 672110 EZEQUIEL TAFOYA ALVARADO ACADEMY 1 1