2025-05-12T19:45:26-04:00 2024-06-30 952803203 SILVA & SILVA CPAS 3040 SATURN ST STE 107 BREA CA 92821 990 2023-07-01 680336170 THE NAPA FOUNDATION FOR OPTIONS IN EDUCATION NAPA 7072536813 1370 TRANCAS STREET 180 NAPA CA 94558 RICHARD LANG TREASURER 7072536813 2025-04-02 true false LISA SILVA CPA P00743443 7143224672 2025-05-12 2023 2025-03-06 01:10:19Z X CATHY ADAMS 1596805 false X NAPAOPTIONSFOREDUCATION.ORG X 1994 MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. 6 6 20 25 0 34 1596501 0 93 304 4291 0 4418 1596805 0 0 659503 0 0 70622 836989 70622 1496492 -66204 100313 176736 1242815 3833 1065274 172903 177541 X MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. true false 1197192 NON-PROFIT ORGANIZATION WHICH OPERATED MAYACAMAS CHARTER MIDDLE SCHOOL GRADES 6-8 DURING 2023-24 SCHOOL YEAR. 1197192 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 20 true false false false false false false false false X 6 6 false false false false false true false true true false false true true true true true true true false false X NAPA FOUNDATION FOR OPTIONS IN ED NAPA FOUNDATION FOR OPTIONS IN ED 7073206394 983 NAPA STREET 983 NAPA STREET NAPA CA 94559 CATHY ADAMS HEAD OF SCHO 40.00 X 72450 0 0 LAUREN DALEY CO-PRESIDENT 8.00 X X 0 0 0 RICHARD LANG TREASURER 8.00 X X 0 0 0 CLAIRE SILVER SECRETARY 4.00 X X 0 0 0 CLAUDIA SOLORIO MEMBER 2.00 X 0 0 0 DEIRDRE WHEELER MEMBER 2.00 X 0 0 0 JOLENE YEE CO-PRESIDENT 8.00 X X 0 0 0 72450 false false false 1280264 316237 1596501 304 304 1596805 304 X 132750 66375 66375 433463 386595 46868 47914 38331 9583 45376 36301 9075 243465 194772 48693 18209 14567 3642 10823 8658 2165 3223 2578 645 224199 179359 44840 4964 3971 993 3006 2405 601 19885 15908 3977 SPECIAL EDUCATION 90126 72101 18025 NUTRITION 65405 52324 13081 CAPITAL OUTLAY 63885 51108 12777 INSTRUCTIONAL MATERIALS 59499 47599 11900 30300 24240 6060 1496492 1197192 299300 0 81665 139931 330918 48481 30339 3006 27333 95071 696152 176736 1242815 3833 120489 200000 744785 3833 1065274 X 172903 177541 172903 177541 176736 1242815 X 100313 -95675 X false true X false false X 93724 3247 18 4325 1596501 1697815 93724 3247 18 4325 1596501 1697815 1697815 581 295 202 93 304 1475 1699290 304 0.99910 0.98860 X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30339 3006 27333 27333 OPERATING LEASE 696152 696152 OPERATING LEASE LIABILITY 744785 744785 X 1596805 1596805 1596805 1496492 1496492 1496492 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN. ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. FORM 990, PAGE 1, ITEM B CORRECTION OF FORM A PART II SUPPORT SCHEDULE SECTION A PUBLIC SUPPORT. FORM 990 - ORGANIZATION'S MISSION MAYACAMAS CHARTER MIDDLE SCHOOL SERVED SOCIO-ECONOMICALLY, RACIALLY AND ETHNICALLY DIVERSE STUDENTS THROUGH A PERSONALIZED PROGRAM THAT DIFFERENTIATED INSTRUCTION TO MEET INDIVIDUAL STUDENTS NEEDS. MAYACAMAS ENSURES STUDENTS MASTER STATE CONTENT STANDARDS AND GROW DEVELOPMENTALLY IN AN INCLUSIVE, WELCOMING AND SUPPORTIVE CULTURE. FORM 990, PAGE 2, PART III, LINE 2 THE ORGANIZATION STARTED OPERATING MAYACAMAS CHARTER MIDDLE SCHOOL (2134) IN 2023/24. FORM 990, PAGE 6, PART VI, LINE 7A THE CHARTER AUTHORIZOR HAS THE ABILITY TO APPOINT A MEMEBER TO THE BOARD AS REQUIRED BY CALIFORNIA ED CODE, HOWEVER, THE CHARTER AUTHORIZOR DOES NOT EXERCISE THIS OPTION. FORM 990, PAGE 6, PART VI, LINE 11B THIS RETURN WILL BE PROVIDED TO ALL BOARD MEMBERS BEFORE THE FILING OF THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER COMPLETES FORM 700, WHICH IS MONITORED BY THE HEAD OF SCHOOL. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS AND THE DIRECTORS AND/OR MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTIONS OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON WILL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, TAKING INTO CONSIDERATION THE LAWS APPLICABLE TO PUBLIC CHARTER SCHOOLS AND THE CONFLICT OF INTEREREST CODE OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD COMPARED COMPARABLE NON-PROFIT EDUCATIONAL ORGANIZATIONS BEFORE APPROVING THE SALARY. FORM 990, PAGE 6, PART VI, LINE 19 PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST AND BOARD MATERIALS ARE MADE PUBLICLY AVAILABLE PRIOR TO BOARD MEETINGS. FORM 990, PART IX, LINE 11G 194,772 48,693 0 FORM 990, PART XI, LINE 9 INTRA ENTITY ACTIVITY -95,675