2026-03-11T15:44:40-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 200263574 SHASTA SECONDARY HOME SCHOOL INC SHAS 5302452600 307 PARK MARINA CIRCLE REDDING CA 96001 MATTHEW WAHLMAN CBO/TREASURER 5302452600 2026-03-09 1 1 DERRICK DEBRUYNE CPA P00591016 9099857286 2026-03-09 2024 2025-03-06 01:10:19Z MATTHEW WAHLMAN 307 PARK MARINA CIRCLE REDDING CA 96001 4686448 0 X SCA-EDU.ORG X 2005 CA OPERATE A PUBLIC CHARTER SCHOOL FOR NONCLASSROOM-BASED INSTRUCTION 6 5 31 6 0 0 4168764 4475668 0 0 55874 169043 18341 41737 4242979 4686448 0 0 0 0 2864337 3238001 0 0 0 932246 691937 3796583 3929938 446396 756510 6133571 6876057 601015 586991 5532556 6289066 X SHASTA SECONDARY HOME SCHOOL, INC. IS A NONPROFIT PUBLIC BENEFIT CORPORATION, WHICH RECEIVES ITS PRINCIPAL FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE SHASTA UNION HIGH SCHOOL DISTRICT IN LIEU OF LOCAL PROPERTY TAXES TO OPERATE A NONCLASSROOM-BASED INSTRUCTION PROGRAM FOR STUDENTS IN GRADES NINE THROUGH TWELVE, PRIMARILY IN REDDING, CALIFORNIA. SHASTA UNION HIGH SCHOOL DISTRICT IS THE SPONSORING LOCAL EDUCATIONAL AGENCY OF THE SCHOOL. 0 0 3765998 0 4686448 SHASTA SECONDARY HOME SCHOOL, INC. OPERATES A PUBLIC CHARTER SCHOOL PROVIDING EDUCATIONAL OPPORTUNITIES TO THE SURROUNDING COMMUNITY. FOR THE YEAR ENDED JUNE 30, 2024 THE ORGANIZATION SERVED APPROXIMATELY 270 STUDENTS IN GRADES 9-12. 3765998 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 34 0 1 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 1 0 0 1 0 1 0 0 0 1 1 1 1 1 0 1 0 0 CA X MATTHEW WAHLMAN 5302452600 307 PARK MARINA CIRCLE REDDING CA 96001 JASON PAINE TEACHER / MEMBER & STAFF REP 41.00 X 101195 0 15449 LESLIE MACRAE CHAIR 1.00 X X 0 0 0 DESIREE COMER VICE CHAIR 1.00 X X 0 0 0 CARLIE HINDERSCHEID MEMBER 1.00 X 0 0 0 JENNIFER WALTMAN MEMBER 1.00 X 0 0 0 DON HESS MEMBER 1.00 X 0 0 0 BENJAMIN CLAASSEN DIRECTOR/CEO 40.00 X 182812 0 30555 MATTHEW WAHLMAN CBO/TREASURER & SECRETARY 40.00 X 166872 0 28810 PATRICK BLOOM TEACHER 40.00 X 128935 0 18907 DAVID PIERCE TEACHER 40.00 X 129142 0 17627 CHAD ST JOHN TEACHER 40.00 X 110499 0 15278 CHRISTINA CHACON TEACHER 40.00 X 119612 0 18089 DEBBIE GRIGSBY TEACHER 40.00 X 111850 0 17412 1050917 0 162127 11 0 1 0 0 4456304 19364 4475668 169043 169043 OTHER REVENUE 900099 41737 41737 41737 4686448 0 0 210780 596412 555447 40965 2069267 2041554 27713 468086 457430 10656 39509 38324 1185 64727 62785 1942 147260 122728 24532 6165 6165 4880 4441 439 22471 22471 46170 42015 4155 43873 39924 3949 10934 10934 56374 51300 5074 54 54 OTHER EXPENSES 290855 264678 26177 INSTRUCTIONAL MATERIALS 62901 62901 3929938 3765998 163940 0 100 2627 2813235 3473123 285928 339620 82753 3504974 527040 3034308 2977934 6133571 6876057 301305 507291 40944 0 258766 79700 601015 586991 X 5532556 6289066 5532556 6289066 6133571 6876057 756510 0 X X 0 1 X 1 0 X 1250000 1250000 2254974 527040 1727934 2977934 X 4686448 0 4686448 0 4686448 3929938 0 3929938 0 3929938 PART X, LINE 2: THE ACADEMY 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 ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY FILES AN EXEMPT ACADEMY 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 ORGANIZATION HAS THE FOLLOWING MISSION STATEMENT PUBLISHED ON ITS LOTTERY APPLICATIONS, ENROLLMENT FORM, AND STUDENT & PARENT HANDBOOK AVAILABLE ON THE SCHOOL WEBSITE: "UNDERSTAND AND RESPECT DIFFERENCES - APPRECIATE INDIVIDUALS OF DIVERSE BACKGROUNDS AND ABILITIES - INCREASE COMMUNITY AND CULTURAL AWARENESS - CULTIVATE A GLOBAL PERSPECTIVE." SCHEDULE E, PART I, LINE 4 LINE 4B ABOVE IS NOT APPLICABLE. THE ORGANIZATION DOES NOT CHARGE TUITION. SCHEDULE E, PART I, LINE 6 SHASTA SECONDARY HOME SCHOOL,INC. IS A NONPROFIT PUBLIC BENEFIT CORPORATION, WHICH RECEIVES ITS PRINCIPAL FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE SHASTA UNION HIGH SCHOOL DISTRICT IN LIEU OF LOCAL PROPERTY TAXES TO OPERATE A NONCLASSROOM-BASED INSTRUCTION PROGRAM FOR STUDENTS IN GRADES NINE THROUGH TWELVE, PRIMARILY IN REDDING, CALIFORNIA. SHASTA UNION HIGH SCHOOL DISTRICT IS THE SPONSORING LOCAL EDUCATIONAL AGENCY OF THE SCHOOL. X X X X X 0 0 0 0 0 0 0 0 0 BENJAMIN CLAASSEN DIRECTOR/CEO 182812 0 0 0 0 0 30555 0 0 0 213367 0 0 0 MATTHEW WAHLMAN CBO/TREASURER & SECRETARY 166872 0 0 0 0 0 28810 0 0 0 195682 0 0 0 PART I, LINE 3 A SMALL GROUP, HEADED BY THE CBO, RESEARCHES, SURVEYS, AND STUDIES DIRECTOR OR EQUIVALENT COMPENSATION. RESULTS AND IDEAS ARE TAKEN TO THE GOVERNING BOARD WHO DISCUSSES AND CHOOSES WHAT COMPENSATION TO APPROVE. FORM 990, PART VI, SECTION A, LINE 4 THE OFFICER ROLES ARE NOW MORE COHESIVE; CLARIFIED THAT THIS IS A GOVERNING BOARD AND NOT JUST AN ADVISORY BOARD; CLARIFIED THAT SUHSD BOARD HAS OVERSIGHT OF SCA BUT NOT ALL OF SSHS; CLARIFIED THAT COMMITTEES DON'T HAVE THE AUTHORITY OF THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE SHASTA UNION HIGH SCHOOL DISTRICT BOARD OF TRUSTEES, AS SCA'S CHARTERING AUTHORITY, HAS THE OPTION TO APPOINT 1 REPRESENTATIVE TO THE SCA GOVERNING BOARD. THE SUHSD BOARD HAS NEVER EXERCISED THIS OPTION. IF THEY WERE TO DO SO, THAT BOARD MEMBER'S AUTHORITY WOULD BE LIMITED TO THE CHARTER SCHOOL REALM AND NOT EXTEND TO THE LARGER NONPROFIT SPHERE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT UPON THE GOVERNING BODY. 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 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 ALL EMPLOYEES, OFFICERS, AND DIRECTORS ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL DESIGNATED EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS, AS WELL AS WHEN THEY ARISE. 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. ALL DELIBERATION AND DECISIONS ARE RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND SCHOOL DISTRICTS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS AND SCHOOL DISTRICTS. THE BOARD MUST VOTE TO APPROVE THE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND SCHOOL DISTRICTS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS AND SCHOOL DISTRICTS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE GOVERNING BOARD SECRETARY WILL MAKE THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.