Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2B: | THE ORGANIZATION HAS A RESOURCE SHARING AGREEMENT WITH THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION (CCSA) TO SHARE EMPLOYEES. THE SHARED EMPLOYEES TRACK AND REPORT THEIR TIME AND THE ORGANIZATION REIMBURSES CCSA FOR THE TIME AND OVERHEAD OF THE EMPLOYEES. CCSA CONTRACTS WITH TRINET, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), FOR PAYROLL PROCESSING AND OTHER HR SERVICES. TRINET PAYS EACH OF THE WORKSITE EMPLOYEES WAGES AS DIRECTED AND FUNDED BY THE CUSTOMER, BUT TRINET MAKES THE ACTUAL WAGE PAYMENTS TO THE WORKSITE EMPLOYEES WITH FUNDS DRAWN FROM A TRINET BANK ACCOUNT AND IN TRINET'S NAME. FEDERAL AND STATE PAYROLL TAXES FOR ALL WAGES FOR WORKSITE EMPLOYEES ARE ALSO PAID BY TRINET FROM ITS OWN BANK ACCOUNT, AND THEY ARE REPORTED, IN THE AGGREGATE, ALONG WITH PAYMENTS FOR OTHER TRINET CUSTOMERS, UNDER TRINET'S NAME AND FEDERAL AND STATE TAX IDENTIFICATION NUMBERS ON FORMS 940 AND 941. TRINET FILES THE FORMS WITH THE IRS UNDER THE APPLICABLE TRINET FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN), AND ISSUES W-2S TO EACH WORKSITE EMPLOYEE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SELECTION OF DIRECTORS IS A GOVERNANCE DECISION RESERVED TO THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION, AND ANY AMENDMENTS TO CCSA ADVOCATES' ARTICLES OF INCORPORATION OR BYLAWS REQUIRE THE APPROVAL OF THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY A CPA FIRM. IT IS REVIEWED AND APPROVED BY THE ORGANIZATION AND DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE BOARD OF DIRECTORS, THROUGH THE SUPPORT OF THE GENERAL COUNSEL. ANNUALLY, AT THE END OF THE FISCAL YEAR, THE GENERAL COUNSEL PROVIDES A COPY OF THE CONFLICT OF INTEREST POLICY, ANNUAL ACKNOWLEDGEMENT, AND ANNUAL DISCLOSURE OF INTERESTS TO EACH DIRECTOR, OFFICER AND KEY EMPLOYEE. IF A CONFLICT ARISES UNDER THE POLICY, IT IS RESOLVED BY THE BOARD OF DIRECTORS CONSISTENT WITH THE PROCEDURES IN THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS REVIEWS ANY COMPENSATION PACKAGES FOR THE EXECUTIVE DIRECTOR. THE REVIEW AND APPROVAL INCLUDES COMPARABILITY DATA AND OCCURS WHEN SUCH OFFICER IS HIRED, WHEN THE TERM OF EMPLOYMENT OF SUCH OFFICER IS RENEWED OR EXTENDED, AND WHEN THE COMPENSATION OF SUCH OFFICER IS MODIFIED, UNLESS MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE ORGANIZATION. THE BOARD OF DIRECTORS OF CALIFORNIA CHARTER SCHOOLS ASSOCIATION (CCSA) REVIEWS AND APPROVES ANY COMPENSATION PACKAGES FOR THE CEO/PRESIDENT AND CFO. THE REVIEW AND APPROVAL INCLUDES COMPARABILITY DATA AND OCCURS WHEN SUCH OFFICER IS HIRED, WHEN THE TERM OF EMPLOYMENT OF SUCH OFFICER IS RENEWED OR EXTENDED, AND WHEN THE COMPENSATION OF SUCH OFFICER IS MODIFIED, UNLESS MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 27,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,500. CONTENT CREATION: PROGRAM SERVICE EXPENSES 52,940. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,940. RESEARCH & POLLING: PROGRAM SERVICE EXPENSES 213,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,169. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,725. MANAGEMENT AND GENERAL EXPENSES 1,696. FUNDRAISING EXPENSES 91. TOTAL EXPENSES 5,512. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
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