2024-03-29T14:11:19-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 680479762 TRACY LEARNING CENTER TRAC 2092900511 51 E BEVERLY PLACE TRACY CA 953763191 CAROLYN WOODS CEO 2092900511 2024-03-26 1 CAROLYN WOODS 999009999 0 WADE MCMULLEN P00541671 6268577300 2024-03-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAROLYN WOODS 51 E BEVERLY PLACE TRACY CA 953763191 18379321 0 X WWW.TRACYLEARNINGCENTER.COM X 2001 CA TO OPERATE CHARTER SCHOOLS IN THE SURROUNDING COMMUNITY . 9 9 196 160 0 0 14448277 17701892 453964 566312 29295 41419 360649 69698 15292185 18379321 0 0 0 0 10956836 11905869 0 0 0 2713253 3284286 13670089 15190155 1622096 3189166 8534260 12908703 2023476 3142707 6510784 9765996 TO EQUIP STUDENTS WITH THE SKILLS NECESSARY TO BETTER UNDERSTAND THEMSELVES, THEIR RELATIONSHIPS WITH LEARNING, AND THEIR RESPONSIBILITIES AS CITIZENS OF THE 21ST CENTURY. 0 0 13746332 572723 TRACY LEARNING CENTER FOSTERED STUDENT LEARNING, UTILIZING DIFFERENT MODALITIES. THE CENTER PROVIDED OPPORTUNITIES FOR SMALL GROUP INSTRUCTION AND INDIVIDUALIZED LEARNING. STUDENTS PARTICIPATED IN SERVICE LEARNING PROJECTS IN COLLABORATION WITH THE CITY AND BUSINESS REPRESENTATIVES. THE CENTER SERVED 1,244 ENROLLED STUDENTS BETWEEN THE THREE SCHOOL SITES FOR 180 INSTRUCTIONAL DAYS DURING THE 22-23 SCHOOL YEAR. 13746332 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 196 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X CAROLYN WOODS 2092900511 51 E BEVERLY PLACE TRACY CA 95376 CAROLYN WOODS EXECUTIVE DIRECTOR 40.00 X 143591 0 25683 JENNIFER REYNOSO SPED SPEECH AND LANGUAGE PATHOLOGIST 40.00 X 109105 0 40924 DANIEL SALDATE ADMINISTRATIVE DIRECTOR 40.00 X 101184 0 39639 RENU SINGH DIRECTOR OF SPED 40.00 X 101920 0 18953 KERRY JOHNSON PRESIDENT 0.25 X X 0 0 0 AMBER HERRERA MEMBER 0.25 X 0 0 0 JEFF BORDES MEMBER 0.25 X 0 0 0 JULIANA LANIER MEMBER 0.25 X 0 0 0 KIM KERR MEMBER 0.25 X 0 0 0 LINDA WILCOX MEMBER 0.25 X 0 0 0 MIKE SOUZA MEMBER 0.25 X 0 0 0 TIM MURRAY MEMBER 0.25 X 0 0 0 TRACY WILLIAMS MEMBER 0.25 X 0 0 0 455800 0 125199 4 0 1 0 0 17608945 92947 120 17701892 PRESCHOOL REVENUE 900099 344972 344972 EXTRACURRICULAR REVENUE 900099 207902 207902 BEFORE/AFTER SCHOOL PROGRAM 900099 13438 13438 566312 41419 41419 ALL OTHER LOCAL REVENUE 900099 63287 63287 FOOD SERVICE SALES 900099 6411 6411 69698 18379321 572723 0 104706 177477 166828 10649 8557467 7951014 606453 1674390 1591870 82520 1238459 1166549 71910 258076 228575 29501 131839 131839 4116 4116 196674 196674 743105 679877 63228 2310 2310 89530 89530 202608 197758 4850 603927 603927 14669 14669 89338 89338 OTHER EXPENSES 619915 559010 60905 INSTRUCTIONAL MATERIALS 586255 586255 15190155 13746332 1443823 0 841270 669211 4078800 7688213 3330354 4203732 12656 12473 202847 145988 989091 935428 68333 53663 0 135423 8534260 12908703 1986008 2992525 37468 12068 0 138114 2023476 3142707 X 5855034 7661307 655750 2104689 6510784 9765996 8534260 12908703 3189166 66046 0 X X 0 1 X 1 0 X 118305 118305 0 19224 19224 851562 817123 34439 53663 LEASE LIABILITY 138114 138114 X 18445367 66046 66046 18379321 0 18379321 15190155 0 15190155 0 15190155 PART X, LINE 2: THE CENTER 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 CENTER IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE CENTER 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 POLICY IS LISTED ON THE APPLICATION FOR ENROLLMENT. THE TLC POLICY HANDBOOK THAT INCLUDES THE RACIAL NONDISCRIMINATORY POLICY CAN ADDITIONALLY BE FOUND ON THE CENTER'S WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER FINANCIAL AID; THIS IS N/A. SCHEDULE E, PART I, LINE 6 TRACY LEARNING CENTER 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 CAROLYN WOODS EXECUTIVE DIRECTOR 143591 0 0 0 0 0 25683 0 0 0 169274 0 0 0 JENNIFER REYNOSO SPED SPEECH AND LANGUAGE PATHOLOGIST 109105 0 0 0 0 0 20622 0 20302 0 150029 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD MAY APPOINT AN EXECUTIVE COMMITTEE AND ONE OR MORE OTHER COMMITTEES EACH CONSISTING OF TWO (2) OR MORE DIRECTORS TO SERVE AT THE PLEASURE OF THE BOARD, AND DELEGATE TO SUCH COMMITTEE ANY OF THE AUTHORITY OF THE BOARD, EXCEPT WITH RESPECT TO: A. THE FILLING OF VACANCIES ON THE BOARD OR ON ANY COMMITTEE WHICH HAS THE AUTHORITY OF THE BOARD; B. THE FIXING OF COMPENSATION OF THE DIRECTORS FOR SERVING ON THE BOARD OR ON ANY COMMITTEE; C. THE AMENDMENT OR REPEAL OF BYLAWS OR THE ADOPTION OF NEW BYLAWS; D. THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD WHICH BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR REPEALABLE; E. THE APPOINTMENT OF OTHER COMMITTEES HAVING THE AUTHORITY OF THE BOARD; F. THE EXPENDITURE OF CORPORATE FUNDS TO SUPPORT A NOMINEE FOR DIRECTOR AFTER THERE ARE MORE PEOPLE NOMINATED FOR DIRECTOR THAN CAN BE ELECTED; OR G. THE APPROVAL OF ANY SELF-DEALING TRANSACTION AS SUCH TRANSACTIONS ARE DEFINED IN SECTION 5233(A) OF THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW, EXCEPT AS PERMITTED UNDER SECTION 23 OF THIS ARTICLE. ANY SUCH COMMITTEE MUST BE CREATED, AND THE MEMBERS THEREOF APPOINTED, BY RESOLUTION ADOPTED BY A MAJORITY OF THE NUMBER OF DIRECTORS THEN IN OFFICE, AND ANY SUCH COMMITTEE MAY BE DESIGNATED AS AN EXECUTIVE COMMITTEE OR BY SUCH OTHER NAME AS THE BOARD SHALL SPECIFY. THE BOARD MAY APPOINT, IN THE SAME MANNER, ALTERNATE MEMBERS TO A COMMITTEE WHO MAY REPLACE ANY ABSENT MEMBER AT ANY MEETING OF THE COMMITTEE. THE BOARD SHALL HAVE THE POWER TO PRESCRIBE THE MANNER IN WHICH PROCEEDINGS OF ANY SUCH COMMITTEE SHALL BE CONDUCTED. IN THE ABSENCE OF ANY SUCH PRESCRIPTION, SUCH COMMITTEE SHALL HAVE THE POWER TO PRESCRIBE THE MANNER IN WHICH ITS PROCEEDINGS SHALL BE CONDUCTED. UNLESS THE BOARD, SUCH COMMITTEE, OR THESE BYLAWS SHALL OTHERWISE PROVIDE, THE REGULAR AND SPECIAL MEETINGS AND OTHER ACTIONS OF ANY SUCH COMMITTEE SHALL BE GOVERNED BY THE PROVISIONS OF THIS ARTICLE IV APPLICABLE TO MEETINGS AND ACTIONS OF THE BOARD. MINUTES SHALL BE KEPT OF EACH MEETING OF EACH COMMITTEE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE CENTER'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 PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE CENTER HAS NOT CHANGED THE OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.