2026-04-21T11:39:09-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 471168738 CONNECTING WATERS CHARTER SCHOOLS CONN 8008089895 12420 BENTLEY STREET WATERFORD CA 95386 JERRI LYNN LEVERS EXECUTIVE DIRECTOR 8008089895 2026-03-13 1 1 WADE MCMULLEN P00541671 9099857286 2026-03-04 2024 2025-03-06 01:10:19Z JERRI LYNN LEVERS 12420 BENTLEY STREET WATERFORD CA 95386 29573660 0 X WWW.CWCHARTER.ORG X 2014 CA THE GOAL OF THE ORGANIZATION IS TO HELP STUDENTS BECOME EDUCATED INDIVIDUALS WHO AREINSTRINSICALLY MOTIVATED TO LEARN, AND WHO HAVE DIVERSE YET WELL-DEVELOPED INTERESTS. THE ORGANIZATION IS OPEN TO ALL STUDENTS IN GRADES K-12 SEEKING A NON-TRADITIONAL EDUCATIONAL SETTING FROM THE FOLLOWING CALIFORNIA COUNTIES: STANISLAUS, MERCED, MARIPOSA, TUOLUMNE, CALAVERAS, SAN JOAQUIN, ALAMEDA, SAN FRANCISCO, SAN MATEO, CONTRA COSTA AND SANTA CLARA. 7 7 241 7 0 0 27882320 29421210 0 0 21979 28095 1264 124355 27905563 29573660 0 0 0 0 18178977 19604014 0 0 0 8309698 9404954 26488675 29008968 1416888 564692 34804286 32604574 12099210 9334806 22705076 23269768 X TO HELP STUDENTS BECOME EDUCATED INDIVIDUALS WHO ARE INTRINSICALLY MOTIVATED TO LEARN, AND WHO HAVE DIVERSE YET WELL-DEVELOPED INTERESTS. THE ORGANIZATION IS OPEN TO ALL STUDENTS IN GRADES K-12 SEEKING A NON-TRADITIONAL EDUCATIONAL SETTING FROM THE FOLLOWING CALIFORNIA COUNTIES: STANISLAUS, MERCED, MARIPOSA, TUOLUMNE, CALAVERAS, SAN JOAQUIN, ALAMEDA AND SANTA CLARA. 0 0 26501457 TO HELP STUDENTS BECOME EDUCATED INDIVIDUALS WHO ARE INTRINSICALLY MOTIVATED TO LEARN, AND WHO HAVE DIVERSE YET WELL-DEVELOPED INTERESTS. THE ORGANIZATION IS OPEN TO ALL STUDENTS IN GRADES K-12 SEEKING A NON-TRADITIONAL EDUCATIONAL SETTING. THE ORGANIZATION OPERATES THREE CHARTER SCHOOLS: CONNECTING WATERS CHARTER SCHOOL, CONNECTING WATERS EAST BAY, AND CONNECTING WATERS CENTRAL VALLEY. FOR THE YEAR ENDED JUNE 30, 2025, CONNECTING WATER CHARTER SCHOOLS PROVIDED INSTRUCTION TO APPROXIMATELY 2,000 STUDENTS OVER A COURSE OF 175 DAYS. 26501457 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 82 0 1 241 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X JERRI LEVERS 2098741119 12420 BENTLEY ST WATERFORD CA 95386 DEBBIE NISHIHAMA EDUCATIONAL SPECIALIST 40.00 X 171346 0 50183 SHERRI NESLON EXECUTIVE DIRECTOR (THROUGH 6/24) 40.00 X 180995 0 32692 MELISSA CRIPE SCHOOL GUIDANCE COUNSELOR 40.00 X 159419 0 47854 JERRI LEVERS EXECUTIVE DIRECTOR (START 7/24) 40.00 X 164980 0 36888 LINDY JANSSEN ACADEMIC COORDINATOR/TEACHER 40.00 X 154241 0 45551 SHERRY WOO EDUCATIONAL SPECIALIST 40.00 X 151510 0 46423 TAMMY HUSHAW DEPUTY EXECUTIVE DIRECTOR 40.00 X 151093 0 45774 NINA VIEIRA CHAIR 2.00 X X 0 0 0 ERIKA MELTON CO-CHAIR 2.00 X X 0 0 0 BONNIE CERRUTI SECRETARY 2.00 X X 0 0 0 RON MAYO DIRECTOR 2.00 X 0 0 0 JENNIFER LOUIE-MONZON DIRECTOR 2.00 X 0 0 0 DENISE DAVIS DIRECTOR 2.00 X 0 0 0 KANEEZ FATIMA DIRECTOR 2.00 X 0 0 0 1133584 0 305365 7 0 1 0 DELTA MANAGED SOLUTIONS 1451 RIVER PARK DR SUITE 180 SACRAMENTO CA 95815 BACK OFFICE SERVICES 629210 MID-STATE SOLAR 450 GLASS LANE SUITE A-1 MODESTO CA 95356 SOLAR COMAPNY 297072 OUR LADY OF THE ROSARY PARISH 703 C STREET UNION CITY CA 94587 RENT 156557 3 29421210 29421210 28095 28095 OTHER REVENUE 900099 124355 124355 124355 29573660 0 0 152450 X 265054 265054 14220911 13971866 249045 2461307 2404734 56573 2285980 2231980 54000 370762 360175 10587 157535 841 156694 639767 430873 208894 4404062 3853559 550503 7557 1579 5978 176746 85121 91625 49709 93 49616 590005 21273 568732 351133 251347 99786 146817 146817 377943 374424 3519 126606 126606 INSTRUCTIONAL MATERIALS 2317810 2240909 76901 OTHER EXPENSES 59264 7629 51635 29008968 26501457 2507511 0 17835537 15439641 587235 587235 4402392 4654493 33650 349869 387661 12784725 2229638 10498735 10555087 1130518 946807 34804286 32604574 3714228 2320666 3147254 2666372 4089485 3376775 1148243 970993 12099210 9334806 X 22705076 23269768 22705076 23269768 34804286 32604574 564692 0 X X 0 1 X 1 0 X 154454 154454 12083807 1900044 10183763 475195 329594 145601 71269 71269 10555087 OPERATING LEASE LIABILITIES 970993 970993 X 29573660 0 29573660 0 29573660 29008968 0 29008968 0 29008968 PART X, LINE 2: THE SCHOOL 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 SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL 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 WE ENSURE THAT OUR DISCRIMINATION POLICY IS DISTRIBUTED YEARLY IN OUR PARENT/STUDENT HANDBOOK. WE ALSO HOUSE THIS POLICY ON OUR WEBSITE. FURTHERMORE, WE DO OUR BEST TO ENSURE THAT DIVERSITY IS HONORED AT OUR SCHOOL VIA CELEBRATIONS, CONVERSATIONS, AND EVEN THROUGH THE IMAGES WE CHOOSE FOR SLIDES AND FLIERS. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER SCHOLARSHIPS. SCHEDULE E, PART I, LINE 6 THE SCHOOL IS A CALIFORNIA PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY THE STATE OF CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION. X X X 0 0 0 0 0 0 0 0 0 DEBBIE NISHIHAMA EDUCATIONAL SPECIALIST 171346 0 0 0 0 0 0 0 50183 0 221529 0 0 0 SHERRI NESLON EXECUTIVE DIRECTOR (THROUGH 6/24) 180995 0 0 0 0 0 0 0 32692 0 213687 0 0 0 MELISSA CRIPE SCHOOL GUIDANCE COUNSELOR 159419 0 0 0 0 0 0 0 47854 0 207273 0 0 0 JERRI LEVERS EXECUTIVE DIRECTOR (START 7/24) 164980 0 0 0 0 0 0 0 36888 0 201868 0 0 0 LINDY JANSSEN ACADEMIC COORDINATOR/TEACHER 154241 0 0 0 0 0 0 0 45551 0 199792 0 0 0 SHERRY WOO EDUCATIONAL SPECIALIST 151510 0 0 0 0 0 0 0 46423 0 197933 0 0 0 TAMMY HUSHAW DEPUTY EXECUTIVE DIRECTOR 151093 0 0 0 0 0 0 0 45774 0 196867 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS THEN IN OFFICE, MAY CREATE ONE OR MORE COMMITTEES OF THE BOARD, EACH CONSISTING OF TWO OR MORE DIRECTORS AND NO ONE WHO IS NOT A DIRECTOR, TO SERVE AT THE PLEASURE OF THE BOARD. APPOINTMENTS TO COMMITTEES OF THE BOARD OF DIRECTORS SHALL BE BY MAJORITY VOTE OF THE DIRECTORS THEN IN OFFICE. THE BOARD OF DIRECTORS MAY APPOINT ONE OR MORE DIRECTORS AS ALTERNATE MEMBERS OF ANY SUCH COMMITTEE, WHO MAY REPLACE ANY ABSENT MEMBER AT ANY MEETING. ANY SUCH COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD, TO THE EXTENT PROVIDED IN THE BOARD OF DIRECTORS' RESOLUTION. MEETINGS AND ACTIONS OF COMMITTEES OF THE BOARD OF DIRECTORS SHALL BE GOVERNED BY, HELD, AND TAKEN UNDER THE PROVISIONS OF THE BYLAWS CONCERNING MEETINGS, OTHER BOARD OF DIRECTORS' ACTIONS, AND THE BROWN ACT, IF APPLICABLE, EXCEPT THAT THE TIME FOR GENERAL MEETINGS OF SUCH COMMITTEES AND THE CALLING OF SPECIAL MEETINGS OF SUCH COMMITTEES MAY BE SET EITHER BY BOARD OF DIRECTORS' RESOLUTION OR, IF NONE, BY RESOLUTION OF THE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH 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 THE DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURNED IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. AFTER FILING, THE ORGANIZATION STORES THE FORMS IN THEIR FILES. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED YEARLY BY THE BOARD OF DIRECTORS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. A YEARLY TRAINING AND REVIEW ON THE PROCESS IS ALSO DONE AS WELL. REGARDING THE CONFLICT OF INTEREST, A DESIGNATED EMPLOYEE IS AN EMPLOYEE OF THE CHARTER SCHOOL, INCLUDING GOVERNING BOARD MEMBERS AND CANDIDATES FOR ELECTION AND/OR APPOINTMENT TO THE GOVERNING BOARD, WHO HOLD POSITIONS THAT INVOLVE THE MAKING OR PARTICIPATION IN THE MAKING, OF DECISIONS THAT MAY FORESEEABLY HAVE A MATERIAL EFFECT ON ANY FINANCIAL INTEREST. EACH DESIGNATED EMPLOYEE, INCLUDING GOVERNING BOARD MEMBERS AND CANDIDATES FOR ELECTION AND/OR APPOINTMENT TO THE GOVERNING BOARD, SHALL FILE A STATEMENT OF ECONOMIC INTEREST DISCLOSING REPORTABLE INVESTMENTS, INTERESTS IN REAL PROPERTY, BUSINESS POSITIONS, AND INCOME REQUIRED TO BE REPORTED UNDER THE CATEGORY OR CATEGORIES TO WHICH THE EMPLOYEE'S POSITION IS ASSIGNED. AN INVESTMENT, INTEREST IN REAL PROPERTY OR INCOME SHALL BE REPORTABLE, IF THE BUSINESS ENTITY IN WHICH THE INVESTMENT IS HELD, THE INTEREST IN REAL PROPERTY, THE BUSINESS POSITION, OR SOURCE OF INCOME MAY FORESEEABLY BE AFFECTED MATERIALLY BY A DECISION MADE OR PARTICIPATED IN BY THE DESIGNATED EMPLOYEE BY VIRTUE OF HIS OR HER POSITION. WHEN A NON-GOVERNING BOARD MEMBER DESIGNATED EMPLOYEE DETERMINES THAT HE/SHE SHOULD NOT MAKE A DECISION BECAUSE OF A DISQUALIFYING INTEREST, HE/SHE SHOULD SUBMIT A WRITTEN DISCLOSURE OF THE DISQUALIFYING INTEREST TO HIS/HER IMMEDIATE SUPERVISOR. THE SUPERVISOR SHALL IMMEDIATELY REASSIGN THE MATTER TO ANOTHER EMPLOYEE AND SHALL FORWARD THE DISCLOSURE NOTICE TO THE CHARTER SCHOOL PRINCIPAL, WHO SHALL RECORD THE EMPLOYEE'S DISQUALIFICATION. IN THE CASE OF A DESIGNATED EMPLOYEE WHO IS HEAD OF AN AGENCY, THIS DETERMINATION AND DISCLOSURE SHALL BE MADE IN WRITING TO HIS/HER APPOINTING AUTHORITY. GOVERNING BOARD MEMBERS SHALL DISCLOSE A DISQUALIFYING INTEREST AT THE MEETING DURING WHICH CONSIDERATION OF THE DECISION TAKES PLACE. THIS DISCLOSURE SHALL BE MADE PART OF THE BOARD'S OFFICIAL RECORD. THE BOARD MEMBER SHALL REFRAIN FROM PARTICIPATING IN THE DECISION IN ANY WAY AND COMPLY WITH ANY APPLICABLE PROVISIONS OF THE CHARTER SCHOOL BYLAWS. FORM 990, PART VI, SECTION B, LINE 15 THE PAY OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY CONSULTING WITH AN INDEPENDENT FIRM TO DO A PAYROLL STUDY AND FACILITATE A YEARLY REVIEW WHICH INCLUDES INPUT BY EACH BOARD MEMBER. THE EXECUTIVE DIRECTOR IS THE ONLY ONE WHO UNDERGOES THIS PROCESS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ANYONE WISHING TO ACCESS THESE DOCUMENTS MAY CONTACT THE SCHOOL OFFICE AND THEY WILL BE MADE AVAILABLE. FORM 990, PART IX, LINE 11G INSTRUCTIONAL VENDORS & CONSULTANTS: PROGRAM SERVICE EXPENSES 3,272,121. MANAGEMENT AND GENERAL EXPENSES 1,150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,273,271. OVERSIGHT FEES: PROGRAM SERVICE EXPENSES 323,259. MANAGEMENT AND GENERAL EXPENSES 134,749. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 458,008. PROFESSIONAL SERVICES - NON-INSTRUCTIONAL: PROGRAM SERVICE EXPENSES 211,657. MANAGEMENT AND GENERAL EXPENSES 273,202. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484,859. ALL OTHER FEES FOR SVCS: PROGRAM SERVICE EXPENSES 46,522. MANAGEMENT AND GENERAL EXPENSES 141,402. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 187,924. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.