2026-04-10T19:03:51-05:00 2025-06-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2024-07-01 770499339 SIERRA CHARTER SCHOOL SIER 5594904290 1931 N FINE AVE FRESNO CA 93727 SHERRY IIDA BUSINESS DIRECTOR 5594904290 2026-04-10 1 1 KIM HUNWARDSEN CPA P00484560 6122536500 2026-03-24 2024 2025-03-06 01:10:19Z SHERRY IIDA 1931 N FINE AVE FRESNO CA 93727 6358553 0 X WWW.SIERRACHARTER.ORG X 1998 CA EDUCATION OF STUDENTS GRADES K-12 4 3 55 3 0 0 6620167 6353822 0 889 0 3842 0 0 6620167 6358553 0 0 0 0 4868371 5107372 0 0 0 1561632 1564263 6430003 6671635 190164 -313082 5940396 5082529 1864467 1319682 4075929 3762847 X THE MISSION OF THE ORGANIZATION IS TO OPERATE A CALIFORNIA CHARTER PUBLIC SCHOOL UNDER PART 26.8 OF THE CALIFORNIA EDUCATION CODE. 0 0 487995 SIERRA CHARTER SCHOOL PROVIDED TARGETED ACADEMIC INTERVENTION SERVICES TO IMPROVE STUDENT ACHIEVEMENT IN MATHEMATICS AND ENGLISH LANGUAGE ARTS. SERVICES INCLUDED ONE-ON-ONE, SMALL-GROUP, AND LARGE-GROUP INSTRUCTION DELIVERED BY CERTIFICATED INSTRUCTIONAL STAFF OUTSIDE OF REQUIRED INSTRUCTIONAL TIME.DURING THE 2024-2025 FISCAL YEAR, THESE SERVICES SUPPORTED APPROXIMATELY 354 STUDENTS IN GRADES K-12, WITH A FOCUS ON STUDENTS DEMONSTRATING ACADEMIC NEED BASED ON ASSESSMENT RESULTS. INTERVENTION STRATEGIES WERE INFORMED BY I-READY ASSESSMENTS AND CALIFORNIA SCHOOL DASHBOARD INDICATORS, PARTICULARLY FOR STUDENT GROUPS IDENTIFIED AS PERFORMING BELOW STANDARD.THESE SERVICES INCREASED STUDENT ENGAGEMENT IN ACADEMIC SUPPORT PROGRAMS AND CONTRIBUTED TO IMPROVED INSTRUCTIONAL OUTCOMES. 326038 SIERRA CHARTER SCHOOL OPERATED A CREDIT RECOVERY PROGRAM TO SUPPORT HIGH SCHOOL STUDENTS WHO WERE AT RISK OF NOT MEETING GRADUATION REQUIREMENTS. THE PROGRAM PROVIDED ADDITIONAL INSTRUCTIONAL TIME, STRUCTURED SUPPORT CLASSES, AND INDIVIDUALIZED ACADEMIC GUIDANCE TO HELP STUDENTS REMAIN ON TRACK TO GRADUATE.IN THE 2024-2025 FISCAL YEAR, APPROXIMATELY 120 HIGH SCHOOL STUDENTS PARTICIPATED IN CREDIT RECOVERY SERVICES. MANY PARTICIPANTS WERE LOW-INCOME STUDENTS OR BELONGED TO HISTORICALLY UNDERSERVED STUDENT POPULATIONS.AS A RESULT OF THESE SERVICES, SIERRA CHARTER (CONTINUED ON SCHEDULE O) SCHOOL'S GRADUATION RATE INCREASED BY 8.4 PERCENTAGE POINTS COMPARED TO THE PRIOR YEAR, AS REPORTED ON THE CALIFORNIA SCHOOL DASHBOARD. EXPENDITURES INCREASED DUE TO EXPANDED INSTRUCTIONAL HOURS AND HIGHER STUDENT PARTICIPATION. 175241 SIERRA CHARTER SCHOOL PROVIDED CAMPUS SAFETY AND STUDENT WELLNESS SERVICES TO MAINTAIN A SAFE, HEALTHY, AND SUPPORTIVE LEARNING ENVIRONMENT. SERVICES INCLUDED DAILY CAMPUS MONITORING, CUSTODIAL SERVICES, NURSING AND WELLNESS SUPPORT, AND STUDENT SUPERVISION BY TRAINED STAFF.THESE SERVICES SUPPORTED THE ENTIRE STUDENT POPULATION OF APPROXIMATELY 354 STUDENTS DURING THE 2024-2025 FISCAL YEAR. THE PROGRAM EMPHASIZED STUDENT WELL-BEING, SAFETY, AND CONSISTENT ADULT PRESENCE ON CAMPUS.AS A RESULT, THE SCHOOL MAINTAINED A 0% SUSPENSION RATE, REDUCED CHRONIC ABSENTEEISM, AND RECEIVED POSITIVE (CONTINUED ON SCHEDULE O) FEEDBACK FROM STUDENTS AND FAMILIES REGARDING CAMPUS SAFETY AND SCHOOL CLIMATE. 4083215 889 EXPENDITURES WERE MADE BY THE CORPORATION FOR THE EDUCATION OF APPROXIMATELY 360 STUDENTS IN GRADE LEVELS KINDERGARTEN THROUGH 12TH. 4083215 889 5072489 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 21 0 1 55 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 LISA MARASCO CEO BOARD MEMBER, CHAIRMAN 20.00 X X 40003 0 0 SHERRY IIDA CFO BUSINESS DIRECTOR/SECRETARY 40.00 X 181516 0 53085 DWAYNE STEWART CIO/TECHNOLOGY DIRECTOR 40.00 X 181516 0 52941 LORI JONES SPED PROGRAM SPECIALIST 40.00 X 102432 0 31199 ARMANDO MONTERO PRINCIPAL 40.00 X 126905 0 49149 632372 0 186374 4 0 1 0 0 6353822 6353822 LOCAL REVENUE 611710 889 889 889 3842 3842 6358553 889 0 3842 467149 467149 3112267 2717914 394353 574622 486483 88139 853210 682719 170491 100124 76625 23499 33138 24355 8783 22500 16536 5964 439238 246577 192661 1200 918 282 375226 287160 88066 2488 2488 66742 51078 15664 51406 39341 12065 INSTRUCTIONAL MATERIALS 199880 174730 25150 UTILITIES 87397 66885 20512 EQUIPMENT 84530 64691 19839 OTHER EXPENSES 77285 42166 35119 123233 94311 28922 6671635 5072489 1599146 0 3261704 3161935 1599645 1122158 8688 17507 542812 414328 103534 128484 966825 652445 5940396 5082529 886235 655621 0 11616 978232 652445 1864467 1319682 X 4075929 3762847 4075929 3762847 5940396 5082529 -313082 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 300756 286203 14553 242056 128125 113931 128484 OPERATING LEASE RIGHT OF USE ASSET 652445 652445 OPERATING LEASE RIGHT OF USE LIABILITY 652445 652445 X 6358553 0 6358553 0 6358553 6671635 0 6671635 0 6671635 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. THE SCHOOL DOES MAINTAIN RECORDS INDICATING RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY AND ADMINISTRATION STAFF. SCHEDULE E, PART I, LINE 6 CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE X 0 0 0 0 0 0 0 0 0 SHERRY IIDA CFO BUSINESS DIRECTOR/SECRETARY 166516 0 15000 0 0 0 34069 0 19016 0 234601 0 0 0 DWAYNE STEWART CIO/TECHNOLOGY DIRECTOR 166516 0 15000 0 0 0 34069 0 18872 0 234457 0 0 0 ARMANDO MONTERO PRINCIPAL 107505 0 15000 0 4400 0 20608 0 28541 0 176054 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. AS PART OF THE ANALYSIS, THEY CONSIDER RESPONSIBILITIES, EXPERIENCE AND EDUCATION LEVELS TO ENSURE THEY ALIGN WITH THE ORGANIZATION'S GOALS AND FINANCIAL CAPABILITIES. FORM 990, PART VI, SECTION C, LINE 19 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. FORM 990 PART VII SECTION A COLUMN F THE ORGANIZATION PARTICIPATES IN THE STATE TEACHERS RETIREMENT SYSTEM, DEFINED BENEFIT PLAN, DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. NO AMOUNT IS INCLUDED IN COLUMN F FOR A REASONABLE ESTIMATE OF THE INCREASE IN ACTUARIAL VALUE.