2024-05-11T14:26:36-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 510596749 CALIFORNIA ONLINE PUBLIC SCHOOLS CALI 8009065166 33272 VALLE RD SAN JUAN CAPISTRANO CA 92675 ELAINE PAVLICH BOARD PRESIDENT 8009065166 2024-05-08 1 ELAINE PAVLICH 999009999 0 MEI-LI HUANG P02383735 6268577300 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELAINE PAVLICH 33272 VALLE RD SAN JUAN CAPISTRANO CA 92675 106001615 0 X CALIFORNIAOPS.ORG X 2006 CA TO OFFER STUDENTS A PERSONALIZED LEARNING APPROACH TO ACHIEVE POTENTIAL AND HIGH PERFORMANCE. 7 7 482 7 0 0 88613528 105884503 0 0 17161 109565 14671 7547 88645360 106001615 0 0 0 0 36149035 47587487 0 0 0 43941151 49813233 80090186 97400720 8555174 8600895 38419983 62873368 23699161 39551651 14720822 23321717 TO EDUCATE AND TO EMPOWER COMPASSIONATE GLOBAL CITIZENS BY LEVERAGING 21ST CENTURY EDUCATION RESOURCES ON BEHALF OF STUDENTS WHO NEED A MORE PERSONALIZED APPROACH TO LEARNING TO MAXIMIZE THESE STUDENTS' POTENTIAL AND MEET THE HIGHEST PERFORMANCE STANDARDS. 0 0 76248544 0 CALIFORNIA ONLINE PUBLIC SCHOOLS OPERATES SIX CALIFORNIA CONNECTIONS ACADEMIES AT THE FOLLOWING LOCATIONS: CENTRAL, NORTH BAY, SOUTHERN CALIFORNIA, CENTRAL COAST, RIPON, AND MONTEREY BAY. THE ACADEMY SERVES GRADES K-12 AND PROVIDES A FORM OF PUBLIC SCHOOL THAT STUDENTS ATTEND FROM HOME USING THE INTERNET TO CONNECT TO TEACHERS. THEIR MISSION IS ACCOMPLISHED THROUGH A UNIQUELY INDIVIDUALIZED LEARNING PROGRAM THAT COMBINES THE BEST IN VIRTUAL EDUCATION WITH REAL CONNECTIONS AMONG STUDENTS, FAMILY, TEACHERS, AND THE COMMUNITY TO PROMOTE ACADEMIC AND EMOTIONAL SUCCESS FOR EVERY LEARNER. THE CHARTER SCHOOL PROGRAM PROVIDES A HIGH-QUALITY, HIGH-TECH, HIGH-INTERACTION VIRTUAL "SCHOOL WITHOUT WALLS" THAT BRINGS AN ACCREDITED TUITION FREE PUBLIC EDUCATIONAL PROGRAM DIRECTLY INTO THE HOMES OF STUDENTS IN GRADES K-12. 76248544 1 0 0 1 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 14 0 1 482 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X LACHELLE CARTER 8009065166 33272 VALLE RD SAN JUAN CAPISTRANO CA 92675 ELAINE PALVICH PRESIDENT 1.00 X X 0 0 0 DIANA RIVAS VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL K HENJUM TREASURER 1.00 X X 0 0 0 ADAM PULSIPHER SECRETARY 1.00 X X 0 0 0 PAUL HEDRICK MEMBER 1.00 X 0 0 0 BROOKE WATKINS MEMBER 1.00 X 0 0 0 DAVID SOUZA MEMBER 1.00 X 0 0 0 DR RICHARD SAVAGE EXECUTIVE DIRECTOR 40.00 X 271237 0 26703 LACHELLE CARTER DIRECTOR OF FINANCE 40.00 X 157836 0 22877 DR RICHIE ROMERO DPTY SUPERINTENDENT 40.00 X 256245 0 25134 KARA MANNIX PRINCIPAL 40.00 X 200104 0 48254 HEATHER TAMAYO PRINCIPAL 40.00 X 187800 0 36455 STEPHEN FORD ASSISTANT SUPERINTENDENT 40.00 X 197935 0 21156 MARCUS WHITE PRINCIPAL 40.00 X 187761 0 42361 1458918 0 222940 35 0 1 0 YOUNG MINNEY AND CORR LLP 655 UNIVERSITY AVE SUITE 150 SACRAMENTO CA 95825 LEGAL 131093 1 105884503 105884503 109565 109565 MISC REVENUE 900099 7547 0 7547 7547 106001615 0 0 117112 X 387271 387271 32836623 27713785 5122838 5158643 4674268 484375 8480556 7092283 1388273 724394 508418 215976 6956481 6956481 85524 -84581 170105 1980873 1980873 11575114 11270030 305084 1624226 1624226 607649 419839 187810 9305805 9110601 195204 1041455 518693 522762 1122399 1085619 36780 1197186 1197186 25520 25520 11094 11094 INSTRUCTIONAL MATERIALS 12503742 12503742 OTHER EXPENSES 1776165 238661 1537504 97400720 76248544 21152176 0 22690770 36850614 1800921 5248353 13488991 19767934 394703 391298 200657 33831 24211 166826 20387 448343 38419983 62873368 21636561 26493573 2020760 12600524 41840 457554 23699161 39551651 X 14720822 23321717 14720822 23321717 38419983 62873368 8600895 0 X X 0 1 X 1 1 1 X 0 0 0 1 14000 0 0 1 14000 0 0 28000 0 168135 23352 144783 32522 10479 22043 166826 LEASE LIABILITY 457554 457554 X 106001615 0 106001615 0 106001615 97400720 0 97400720 0 97400720 PART X, LINE 2: THE ORGANIZATION 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 ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS POLICY ON ITS WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 CALIFORNIA ONLINE PUBLIC SCHOOLS ARE CHARTER SCHOOLS PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION. X X X 0 0 0 0 0 0 0 0 0 DR RICHARD SAVAGE EXECUTIVE DIRECTOR 213545 0 36474 0 21218 0 25722 0 981 0 297940 0 0 0 DR RICHIE ROMERO DPTY SUPERINTENDENT 206707 0 33951 0 15587 0 24153 0 981 0 281379 0 0 0 KARA MANNIX PRINCIPAL 167026 0 27965 0 5113 0 40212 0 8042 0 248358 0 0 0 MARCUS WHITE PRINCIPAL 146132 0 27254 0 14375 0 18065 0 24296 0 230122 0 0 0 HEATHER TAMAYO PRINCIPAL 152618 0 25335 0 9847 0 35474 0 981 0 224255 0 0 0 STEPHEN FORD ASSISTANT SUPERINTENDENT 197935 0 0 0 0 0 906 0 20250 0 219091 0 0 0 LACHELLE CARTER DIRECTOR OF FINANCE 122286 0 21364 0 14186 0 9959 0 12918 0 180713 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE AUTHORIZING DISTRICTS HAVE THE RIGHT TO APPOINT A DISTRICT REPRESENTATIVE TO THE BOARD; HOWEVER, THIS RIGHT HAS NOT BEEN EXERCISED. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE 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 INCORPROATED INTO THE FILING. THE REVISED RETURN IS THEN REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ALL DESIGNATED FILERS SUBMIT A FORM 700 ANNUALLY TO THE SCHOOL FILING OFFICER. THE FORMS ARE ALSO SUBMITTED TO THE FAIR POLITICAL PRACTICES COMMISSION, WHICH IS THE CODE REVIEWING BODY. FORM 700'S ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO APPROVAL OF ANNUAL SALARY FOR THE EXECUTIVE DIRECTOR (IF SALARY IS BEING CHANGED) A REVIEW OF COMPARABLE SALARIES IN THE AREA IS PREPARED AND SUBMITTED FOR REVIEW TO THE BOARD MEMBERS, WHO THEN REVIEW, DISCUSS AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE DURING A PUBLICLY NOTICED MEETING. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 SINCE THE CORPORATION IS A PUBLIC AGENCY, ALL GOVERNING DOCUMENTS, BOARD POLICIES, MEETING MINUTES, AGENDAS, MEETING PACKAGES OF BACKUP MATERIALS, ETC, ARE PUBLIC RECORDS AND AN ELECTRONIC COPY OF EACH IS KEPT AS WELL. THERE IS A PUBLIC RECORDS POLICY (POLICY AVAILABLE UPON REQUEST) REGARDING HOW TO AND FROM WHOM TO MAKE A REQUEST OF THESE DOCUMENTS. FORM 990, PART IX, LINE 11G SPECIAL EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 8,836,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,836,872. TECHNICAL SUPPORT AND REPAIRS SERVICES: PROGRAM SERVICE EXPENSES 1,230,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,230,000. VOIP SERVICES: PROGRAM SERVICE EXPENSES 153,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 153,000. BANKING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,761. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,761. SELPA FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 273,552. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 273,552. STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,771. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,771. CONSULTANTS: PROGRAM SERVICE EXPENSES 392,580. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 392,580. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 657,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 657,578. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.