2026-03-27T13:57:30-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 352191462 SOL AUREUS COLLEGE PREPARATORY SOLA 9164210600 6620 GLORIA DRIVE SACRAMENTO CA 95831 NORMAN HERNANDEZ PRINCIPAL 9164210600 2026-03-25 1 1 MARLEN GOMEZ P01306775 9099857286 2026-03-25 2024 2025-03-06 01:10:19Z NORMAN HERNANDEZ 6620 GLORIA DRIVE SACRAMENTO CA 95831 3903504 0 X HTTPS://SACPREP.ORG/ X 2002 CA PREPARE STUDENTS WITH THE KNOWLEDGE, SKILLS, AND HABITS TO SUCCEED IN COLLEGE AND IN LIFE. 4 4 51 4 0 0 4337623 3870786 0 0 12489 26043 200 6675 4350312 3903504 0 0 0 0 2921478 3449026 0 0 0 1689337 2146877 4610815 5595903 -260503 -1692399 5744642 4452082 2605575 3005414 3139067 1446668 A STATE PUBLIC CHARTER SCHOOL WHOSE PURPOSE IS TO PREPARE ITS STUDENTS WITH THE KNOWLEDGE, SKILLS, AND HABITS NECESSARY TO COMPETE AND BE SUCCESSFUL IN COLLEGE AND IN LIFE. 0 0 4658863 0 0 EDUCATIONAL PROGRAMS - PREPARE STUDENTS WITH THE KNOWLEDGE, SKILLS, AND HABITS NECESSARY TO COMPETE AND BE SUCCESSFUL IN COLLEGE AND IN LIFE. THE SCHOOL SERVED APPROXIMATELY 315 STUDENTS FROM K-8TH GRADE FOR THE 2024-2025 FISCAL YEAR. 4658863 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 2 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X NORMAN G HERNANDEZ 9164210600 6620 GLORIA DR SACRAMENTO CA 95831 DAVID MACK PRESIDENT 2.00 X X 0 0 0 NORMAN MARSHALL DIRECTOR 2.00 X 0 0 0 RONALD HAMILTON DIRECTOR 2.00 X 0 0 0 TIFFANY DOZZIE DIRECTOR 2.00 X 0 0 0 NORMAN HERNANDEZ PRINCIPAL 43.34 X 174334 0 23192 MELISSA JAVINAR VICE-PRINCIPAL 43.34 X 100100 0 5385 274434 0 28577 2 0 1 0 0 3859058 11728 3870786 26043 26043 MISCELLANEOUS REVENUE 900099 6675 6675 6675 3903504 0 0 32718 X 195397 161795 33602 2534943 2028229 506714 219995 219995 292614 243654 48960 206077 164862 41215 50159 50159 50806 50806 740789 709278 31511 391609 328030 63579 132252 126010 6242 310752 248602 62150 4908 3926 982 9623 7698 1925 193733 184046 9687 37157 29726 7431 OTHER EXPENSES 206603 184526 22077 INSTRUCTIONAL MATERIALS 18486 18486 5595903 4658863 937040 0 1641084 885573 1252243 1278260 819408 533391 100957 128073 2900168 1438382 1621483 1461786 309467 164999 5744642 4452082 1552250 2277913 754123 510665 299202 216836 2605575 3005414 X 3134067 1441668 5000 5000 3139067 1446668 5744642 4452082 -1692399 0 X X 0 1 X 1 0 X 1981955 702246 1279709 590826 484897 105929 322527 251239 71288 4860 4860 1461786 FINANCING LEASE LIABILITIES 216836 216836 X 3903504 0 3903504 0 3903504 5595903 0 5595903 0 5595903 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 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 AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION 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 OUR NONDISCRIMINATION POLICY IS LINKED ON OUR WEBSITE THROUGH OUR HANDBOOK. THE POLICY/HANDBOOK IS LINKED ON ALL STUDENT REGISTRATIONS WHEN THEY SUBMIT THEM. ALL NEW AND RETURNING STUDENTS RECEIVE A PDF COPY WITH THEIR ENROLLMENT EMAIL. A COPY IS ALSO GIVEN TO ALL STUDENTS ON BACK TO SCHOOL NIGHT AND THE FIRST DAY OF SCHOOL. THE POLICY IS ALSO OUTLINED TO STAFF IN THE EMPLOYEE HANDBOOK. HANDBOOKS ARE PASSED TO STAFF AT THE BEGINNING OF THE YEAR. THEY ALSO RECEIVE AN EMAIL WITH THE LINK AND IT IS POSTED IN OUR EMPLOYEE PORTAL AND BENEFITS PORTAL. SCHEDULE E, PART I, LINE 4 NO RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE MAINTAINED AS THE SCHOOL PROVIDES NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 SOL AUREUS COLLEGE PREPARATORY RECEIVES GOVERNAMENTAL FUNDING AS A PUBLIC CHARTER SCHOOL. X 0 0 0 0 0 0 0 0 0 NORMAN HERNANDEZ PRINCIPAL 174334 0 0 0 0 0 8717 0 14475 0 197526 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B SOL AUREUS DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THE FULL BOARD ANNUALLY; TYPICALLY IN THE SPRING AS IT COINCIDES WITH THE TAX FILING AND THE BOARD'S ANNUAL RETREAT. A MEMBER OF THE FINANCE COMMITTEE IS RESPONSIBLE FOR FACILITATING THE COMPLETION OF THE 990 REVIEW, REVIEWING ELEMENTS OF THE 990, AND HIGHLIGHTING ANY CHANGES SINCE THE LAST FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL CONFLICT OF INTEREST FORMS AND DOCUMENTS ARE COMPLETED DURING THE ANNUAL BOARD RETREAT. ALL EMPLOYEES, OFFICERS, AND DIRECTORS ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON 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 PROPOSED TRANSACTION. ANY QUESTIONS OF A CONFLICT ARE ADDRESSED WITH THE DESIGNATED EMPLOYEE, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY MATERIAL FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. 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. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE ORGANIZATION WILL NOT ENTER INTO ANY CONTRACT OR TRANSACTION IN WHICH A DESIGNATED EMPLOYEE HAS A MATERIAL INTEREST OR THERE WILL BE LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS WITHIN DISCUSSION AND VOTING. ALL DELIBERATION AND DECISIONS ARE RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE PRINCIPAL'S COMPENSATION 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 SUPERINTENDENT'S COMPENSATION AS A DIRECT ACTION. CHANGES CANNOT BE MADE WITHOUT BOARD APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 55,404. MANAGEMENT AND GENERAL EXPENSES 31,511. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,915. SPECIAL EDUCATION ENCROACHMENT FEES: PROGRAM SERVICE EXPENSES 653,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 653,874. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.