2024-05-14T17:50:43-07:00 2023-06-30 522354566 Wilkinson Hadley King & Co LLP 218 W Douglas Ave El Cajon CA 92020 990 2022-07-01 474018061 BAYPOINT PREPARATORY ACADEMY BAYP 7602034383 520 E CARMEL STREET SAN MARCOS CA 92078 FRANK OGWARO CEO 2024-05-14 true FRANK OGWARO 999009999 true KEVIN SPROUL P02037139 6194476700 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z FRANK OGWARO 520 E CARMEL STREET SAN MARCOS CA 92078 3347572 false X N/A X 2015 CA BAYPOINT PREPARATORY ACADEMY IS A CHARTER SCHOOL SERVING KINDERGARTEN TO 8TH GRADE STUDENTS. 4 3 34 0 2922967 3363218 0 1310 -15646 408349 0 3332626 3347572 0 0 1573418 1736333 0 0 1272779 1514015 2846197 3250348 486429 97224 4129206 7072553 2622720 5468843 1506486 1603710 BAYPOINT PREPARATORY ACADEMY IS A CHARTER SCHOOL SERVING KINDERGARTEN TO 8TH GRADE STUDENTS. false false 2230847 BAYPOINT PREPARATORY ACADEMY IS COMMITTED TO PROVIDING AN INTIMATE, FRIENDLY ACADEMIC ENVIRONMENT THAT RECOGNIZES AND VALUES A STUDENT'S UNIQUE LEARNING PROFILE, DEFINES CLEAR EXPECTATIONS, SETS APPROPRIATE YET CHALLENGING GOALS, AND CELEBRATES THE ACHIEVEMENT OF THESE GOALS. 2230847 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 20 0 true 34 false false false false false false false false 0 false false false false false false false X 4 3 false false false false false false false true false false false true true true true true true true true false CA X THE CBO GROUP 6197873305 1480 BROADWAY 2312 SAN DIEGO CA 92101 FRANK OGWARO CEO 40.00 0.00 X 166050 0 16605 SABINA CHAAR Executive Dir. 40.00 0.00 X 99630 0 15941 NANCY SPENCER CFO 40.00 0.00 X X 58240 0 9318 NATHAN LIMJOCO President 2.00 0.00 X X 0 0 0 GALEL FAJARDO Vice President 2.00 0.00 X X 0 0 0 NICOLE YARGEAU Secretary 2.00 0.00 X X 0 0 0 323920 41864 1 false true false JOES PAVING CO INC PO BOX 99 VALLEY CENTER CA 92082 101840 MIGUEL MARQUEZ 415 BEAUMONT GLEN APT 153 ESCONDIDO CA 92026 358396 520 EAST CARMEL DRIVE LLC 1110 TORREY PINES RD SUITE D LA JOLLA CA 92037 545983 3 3114313 248905 3363218 0 -15646 -15646 0 0 0 0 0 0 0 0 3347572 -15646 0 0 0 0 350330 350330 0 1076218 881917 194301 0 202763 125352 77411 107022 66163 40859 181974 181974 1850 1850 13625 13625 0 0 0 52394 3865 48529 5746 5746 1394 1394 21357 21357 0 635674 635674 3798 3798 0 10921 10921 63032 63032 0 168669 168669 35285 35285 BOOKS AND SUPLLIES 246454 246454 SPECIAL EDUCATION ENCROACHMENT 58014 58014 STUDENT EVENTS 6028 6028 MISCELLANEOUS 4276 1515 2761 3524 3524 3250348 2230847 1019501 0 1264307 1057393 0 0 398124 217448 0 0 0 0 54210 60698 3980610 787442 2361147 3193168 0 0 0 0 51418 2543846 4129206 7072553 130538 255278 108046 448459 2153380 2105548 230756 2659558 2622720 5468843 X 1506486 1603710 1506486 1603710 4129206 7072553 97224 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3572698 396218 3176480 407912 391224 16688 3193168 DEPOSITS 51418 OPERATING LEASES 2492428 2543846 OPERATING LEASES PAYABLE 2659557 Rounding 1 2659558 X 3347572 3347572 3347572 3250348 3250348 3250348 Part X : FIN48 Footnote THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501C3 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. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race false false false false false false false false false FRANK OGWARO CEO 166050 16605 182655 Form 990, Part VI, Section A, Line 8b THE ORGANIZATION DOES NOT HAVE A COMMITTEE 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 THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE PRESIDENT APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. Form 990, Part VI, Section B, Line 15a HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS. Form 990, Part VI, Section C, Line 19 THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.