2024-04-16T13:17:47-07:00 2023-08-31 741867466 GARZA GONZALEZ AND ASSOCIATES 207 ARDEN GROVE SAN ANTONIO TX 78215 990 2022-09-01 742598053 Student Alternatives Program Incorporated STUD 9563583856 PO Box 831386 San Antonio TX 78283 Frances Berrones-Johnson CEO 9563583856 2024-01-09 Frances Berrones-Johnson XXX-XX-XXXX true Rene E Gonzalez P03092061 2102271389 2024-04-16 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Frances Berrones-Johnson PO Box 831386 San Antonio TX 78283 16490610 false X https://www.sapicbs.org/ X 1990 TX Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for "at risk" students. 6 6 5 0 0 0 15228634 16304579 -8970 31795 1644 47764 408717 106472 15630025 16490610 0 0 9923210 10264766 0 0 5505515 5674336 15428725 15939102 201300 551508 20245994 20644126 935429 831266 19310565 19812860 Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for "at risk" students. Four charter districts that are branch operations of SAPI, were established in November 1998. The charter schools provide an alternative high school diploma program to students who did not thrive in the normal high school settings or have returned for a charter school diploma after entering the work force. false false 10338896 0 31795 Triumph Public High Schools is a Texas-based, tuition-free, public charter high school with 9 schools in the state Texas. TPHS is the charter holder of four open-enrollment charter district high schools operating in El Paso, Laredo, Lubbock, McAllen, San Benito, and Brownsville, Texas. Triumph Public High Schools is for students that are looking for a different learning environment, to get inspired and take hold of their future. 10338896 true true false false false false false false false false true false false true true false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false true false true 8 0 false 5 true false false false false false false false false false false X 6 6 false false false false false false false true true false true true true true false false true true false false false X Myriam Rios 9569943861 707 Lindberg Avenue McAllen TX 78501 X Mr David Ojeda Jr Chairperson 1.00 X 0 0 0 Ms Annette Ramirez Vice Chair 1.00 X 0 0 0 Mr Joe Curry Jr Board Member 1.00 X 0 0 0 Mr Alfonso Solis Secretary/Treasurer 1.00 X 0 0 0 Jenni McLelland Board Member 1.00 X 0 0 0 Dr Jaime Lopez Board Member 1.00 X 0 0 0 Frances Berrones-Johnson Chief Executive Officier 1.00 X 0 0 0 0 0 0 false false false 16274579 30000 16304579 Program Fees 611110 9769 0 0 22026 0 0 31795 47764 0 47764 96000 96000 96000 96000 10472 10472 0 0 10472 16490610 138267 0 47764 X 8564216 6542739 2021477 0 374195 293813 80382 0 1184341 851111 333230 0 142014 96925 45089 0 0 0 0 0 123395 0 123395 0 59745 0 59745 0 1573582 943445 630137 0 6317 0 6317 0 657409 77872 579537 0 452580 269791 182789 0 5104 0 5104 0 391924 182273 209651 0 339401 0 339401 0 Contracted Services 553241 33973 519268 0 Materials And Supplies 1247144 978466 268678 0 Repairs And Maintanece 41116 0 41116 0 Miscellaneous 223378 68488 154890 0 15939102 10338896 5600206 0 10716415 10824894 3689508 2825417 720 66636 1821 12806298 6208404 5767489 6597894 148033 70041 181252 20245994 20644126 784584 657745 67461 11479 83384 162042 935429 831266 X 4089950 4023525 15220615 15789335 19310565 19812860 20245994 20644126 551508 -49213 X false true X true true true X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1143278 1143278 8079089 3961392 4117697 2684618 1662951 1021667 899313 584061 315252 6597894 Due From Related Entity 0 Other Asset 65600 Operating Lease Right-of-Use Asset, Net 115652 181252 Other Liabilities 43234 Due To Related Entities 3156 Operating Lease Liability - Current 20495 Operating Lease Liability - Noncurrent 95157 162042 X 16771280 280670 280670 16490610 16490610 16219772 280670 280670 15939102 15939102 Pt XI, Line 2d Eliminating intercompany rent revenues from the audited consolidated income statement to reflect the Form 990 revenues of SAPI and their four charter schools in Laredo,Rio Grande Valley, El Paso and Lubbock. Pt XII, Line 2d Eliminating intercompany rent expenses from the audited consolidated income statement to reflect the Form 990 expenses of SAPI and their four charter schools in Laredo,Rio Grande Valley, El Paso and Lubbock. Pt X, Line 2 Income Taxes The Organization is a not-for-profit organization and is exempt from federal income taxes under Section 501(c)(3); and, 501(c)(2) for CDBC, of the IRC, except to the extent it has unrelated business income. No such provision has been made to the accompanying consolidated financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. The Organization believes it is no longer subject to income tax examinations for years prior to 2020. As of August 31, 2023, there are no taxes or tax returns due to the IRS. The subsidiary ABC, is a for-profit corporation subject to federal income tax and Texas franchise tax. ABC follows FASB ASC Topic 740, Income Taxes, in reporting deferred income taxes which requires that a company recognize deferred tax liabilities and assets for the expected future income tax consequences of events that have been recognized in the company's consolidated financial statements. Under this method, deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. There were no deferred tax assets/liabilities recognized at August 31, 2023. ABC's tax returns are subject to examination by the relevant tax authorities until expiration of the applicable statute of limitations, which is generally 3 years after the filing of the tax return. ABC determined that its tax position will more than likely be sustained upon examination by the Internal Revenue Service or other State taxing authorities. There were no penalties or interest related to income taxes recorded during the year ended August 31, 2023. true true true true true true true false false false false false false false false true false true Line 6b Government aid has never been revoked or suspended. Line 3 Brochures and handouts during the registration period. Brochures and handouts during the registration period. Pt VI, Line 11b Form 990 is to be review by internal management. After their review, a copy is to be provide to the governing body. Pt VI, Line 19 Student Alternatives Program, Inc. (SAPI) makes its governing documents, conflict of interest policy,Form 990 and audited financial statements available to the public upon request. Community Development Buildings Corporation 1225 South Presa San Antonio TX 78210 814711843 Hold title and manage non-profit properties TX 501(c) 2 NA Academic Building Corporation PO Box 831386 San Antonio TX 78283 742779195 Real estate Rent TX C 1.00000 false false false false false false false false false true true false false false false false false false false Academic Building Corporation k 189844 fair market lease agreement Community Development Buildings Corporation k 180000 lease based on debt maturity Academic Building Corporation j 9045 fair market lease agreement