2025-03-13T12:33:51-05:00 2024-06-30 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-07-01 770499339 SIERRA CHARTER SCHOOL SIER 5594904290 1931 N FINE AVE FRESNO CA 93727 SHERRY IIDA BUSINESS DIRECTOR 5594904290 2025-03-13 1 0 CATHERINE L GRAY CPA P01294460 9094664410 2025-03-13 2023 2025-03-06 01:10:19Z SHERRY IIDA 1931 N FINE AVE FRESNO CA 93727 6620167 0 X WWW.SIERRACHARTER.ORG X 1998 CA EDUCATION OF STUDENTS GRADES K-12 4 3 65 4 0 0 6800941 6620167 0 0 4480 0 800 0 6806221 6620167 0 0 0 0 5072706 4868371 0 0 0 1199159 1561632 6271865 6430003 534356 190164 5283377 5940396 1397612 1864467 3885765 4075929 THE MISSION OF THE ORGANIZATION IS TO OPERATE A CALIFORNIA CHARTER PUBLIC SCHOOL UNDER PART 26.8 OF THE CALIFORNIA EDUCATION CODE. 0 0 4883175 EXPENDITURES WERE MADE BY THE CORPORATION FOR THE EDUCATION OF APPROXIMATELY 365 STUDENTS IN GRADE LEVELS KINDERGARTEN THROUGH 12TH. 4883175 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 17 0 1 65 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X SHERRY IIDA 5594904290 1931 N FINE AVE FRESNO CA 93727 JOANN EVANS DIRECTOR 10.00 X 0 0 0 LUPE GARCIA DELGADO DIRECTOR 10.00 X 0 0 0 KAREN KOURAFAS DIRECTOR 10.00 X 0 0 0 FRANK KRAUS DIRECTOR 10.00 X 0 0 0 LISA MARASCO PRINCIPAL/CEO 40.00 X X 49926 0 0 SHERRY IIDA CFO/ BUSINESS DIRECTOR 40.00 X 173480 0 41249 DWAYNE STEWART CIO/TECHNOLOGY DIRECTOR 40.00 X 173480 0 34376 396886 0 75625 2 0 1 0 3 6611894 8273 6620167 6620167 0 0 0 508610 508610 2914521 2618537 295984 709454 542739 166715 735786 562803 172983 138805 25638 113167 1588 1215 373 367672 281252 86420 17452 13350 4102 529 529 48404 37027 11377 45416 34741 10675 INSTRUCTIONAL MATERIALS 407804 375267 32537 PROFESSIONAL SERVICES 222619 151914 70705 EQUIPMENT 104124 79650 24474 UTILITIES 89977 68828 21149 117242 89685 27557 6430003 4883175 1546828 0 2586299 3261704 1252272 1599645 8415 8688 451120 347586 151938 103534 1284453 966825 5283377 5940396 113159 886235 1284453 978232 1397612 1864467 X 3885765 4075929 3885765 4075929 5283377 5940396 190164 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 300756 254901 45855 150364 92685 57679 103534 OPERATING LEASE RIGHT OF USE ASSET 966825 966825 OPERATING LEASE RIGHT OF USE LIABILITY 978232 978232 X 6620167 0 6620167 0 6620167 6430003 0 6430003 0 6430003 PART X, LINE 2: MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 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 IS A PUBLIC CHARTER SCHOOL AND THEREFORE IS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE IS IN EFFECT. THE SCHOOL DOES INCLUDE INFORMATION REGARDING ITS NON-DISCRIMINATION PRACTICES IN ITS ENROLLMENT APPLICATIONS, WEB-SITE AND SCHOOL BROCHURES. SCHEDULE E, PART I, LINE 4 AS A PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID. SCHEDULE E, PART I, LINE 6 CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE 0 0 0 0 0 0 0 0 0 SHERRY IIDA CFO/ BUSINESS DIRECTOR 145530 0 27950 0 0 0 26275 0 14974 0 214729 0 0 0 DWAYNE STEWART CIO/TECHNOLOGY DIRECTOR 145530 0 27950 0 0 0 26275 0 8101 0 207856 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A SUB COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE BUSINESS DIRECTOR AND IS THEN TAKEN BEFORE THE GOVERNING BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE FORM 700 (STATEMENT OF ECONOMIC INTERESTS) IS USED TO DISCLOSE FINANCIAL INTERESTS THAT COULD POTENTIALLY LEAD TO CONFLICTS OF INTEREST FOR THE SCHOOL BOARD MEMBERS. BY REQUIRING THE DISCLOSURE OF ASSETS, INCOME, INVESTMENTS, AND BUSINESS RELATIONSHIPS, THE FORM HELPS IDENTIFY SITUATIONS WHERE A BOARD MEMBER'S PERSONAL INTERESTS MIGHT CONFLICT WITH THEIR DUTIES TO MAKE IMPARTIAL DECISIONS. IF A CONFLICT IS IDENTIFIED, THE MEMBER MAY BE REQUIRED TO RECUSE THEMSELVES FROM SPECIFIC DECISIONS OR DISCUSSIONS WHERE THE CONFLICT EXISTS. THIS IS OFTEN DOCUMENTED IN MEETING MINUTES. BOARD MEMBERS MUST UPDATE THEIR DISCLOSURES REGULARLY, SUCH AS ANNUALLY OR WHENEVER THERE'S A CHANGE IN THEIR CIRCUMSTANCES. THIS ENSURES THAT ANY NEW CONFLICTS ARE IDENTIFIED AND MANAGED PROMPTLY FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS INFORMATION FROM SALARY SURVEYS AND COMPENSATION PACKAGES FOR SIMILAR POSITIONS IN THE INDUSTRY, REGION, AND SIZE OF THE ORGANIZATION. COMPARE RESPONSIBILITIES, EXPERIENCE AND EDUCATION LEVELS AND ALIGN WITH THE ORGANIZATION'S GOALS AND FINANCIAL CAPABILITIES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING POLICIES, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE REVIEWED AND APPROVED BY THE GOVERNING BOARD DURING AN OPEN PUBLIC BOARD MEETING. THE BOARD MEETING AGENDA IS POSTED FOR THE PUBLIC ONE WEEK BEFORE THE ACTUAL BOARD MEETING, AFTER APPROVAL ALL OF THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.