2025-06-13T14:42:22-07:00 2024-08-31 994248427 GARZA GONZALEZ AND ASSOCIATES LLC 207 ARDEN GROVE SAN ANTONIO TX 78215 990 2023-09-01 742598053 Student Alternatives Program Incorporated STUD 9563583856 PO Box 831386 San Antonio TX 78283 Frances Berrones-Johnson CEO 9563583856 2024-10-11 true Ruben M Martinez CPA P00831341 2102271389 2025-06-13 2023 2025-03-06 01:10:19Z Frances Berrones-Johnson PO Box 831386 San Antonio TX 78283 16013722 false X https://www.sapicbs.org/ X 1990 TX Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for at risk students. 6 6 289 0 0 0 16304579 15721074 31795 112015 47764 180633 106472 0 16490610 16013722 0 0 10264766 10998735 0 0 5674336 5894418 15939102 16893153 551508 -879431 20644126 24094412 831266 5160983 19812860 18933429 Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for at risk students. Four charter districts that are branch operations of SAPI, were established in November 1998. The charter schools provide an alternative high school diploma program to students who did not thrive in the normal high school settings or have returned for a charter school diploma after entering the work force. false false 10701246 0 112015 Triumph Public High Schools is a Texas-based, tuition-free, public charter high school with 9 schools in the state Texas. TPHS is the charter holder of four open-enrollment charter district high schools operating in El Paso,Laredo, Lubbock, McAllen, San Benito, and Brownsville, Texas. Triumph Public High Schools is for students that are looking for a different learning environment, to get inspired and take hold of their future. 10701246 true true false false false false false false false false true false false true true false true true true false false false false false false false false false false true false false false false false false false false false false false false true true false true false true 106 0 false 289 true false false false false false false false false false false X 6 6 false false false false false false false true true false true true true true false false true true false false false X Myriam Rios 9569943861 707 Lindberg Avenue McAllen TX 78501 X Mr David Ojeda Jr Chairperson 1.00 X X 0 0 0 Ms Annette Ramirez Vice Chair 1.00 X X 0 0 0 Mr Alfonso Solis Secretary/Treasurer 1.00 X X 0 0 0 Mr Joe Curry Jr Board Member 1.00 X 0 0 0 Jenni McLelland Board Member 1.00 X 0 0 0 Dr Jaime Lopez Board Member 1.00 X 0 0 0 Frances Berrones-Johnson Chief Executive Officier 40.00 X 183151 0 0 Myriam Rios Chief Finacial Officer 40.00 X 128144 0 0 311295 0 0 2 false true false 15603574 117500 15721074 Program Fees 611110 1099 0 0 Charter Schools 531120 96000 0 0 Other 900099 14916 0 0 112015 180633 0 180633 16013722 112015 0 180633 311295 0 311295 0 8498886 6707950 1790936 0 925153 696173 228980 0 1017286 750458 266828 0 246115 171775 74340 0 92079 0 92079 0 59300 0 59300 0 1499778 766796 732982 0 82911 48099 34812 0 4234 0 4234 0 812987 77994 734993 0 395605 255156 140449 0 138775 0 138775 0 600082 248105 351977 0 140350 0 140350 0 Contracted Services 828645 250931 577714 0 Materials And Supplies 714276 362796 351480 0 Repairs And Maintanece 1469 0 1469 0 Miscellaneous Operating Expense 433011 274097 158914 0 90916 90916 0 0 16893153 10701246 6191907 0 10824894 8265003 2825417 2121733 66636 37943 470364 15027943 6808485 6597894 8219458 148033 1081056 24035 181252 3874820 20644126 24094412 657745 1043801 11479 40167 162042 4077015 831266 5160983 X 4023525 4098853 15789335 14834576 19812860 18933429 20644126 24094412 -879431 X false true X true true true X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1143278 1143278 11842201 5990011 5852190 1852623 818474 1034149 189841 189841 8219458 Due From Related Entity 22206 Other Asset 0 Operating Lease Right-of-Use Asset, Net 3852614 3874820 Other Liabilities 28340 Due To Related Entities 5397 Operating Lease Liability - Current 135575 Operating Lease Liability - Noncurrent 3907703 4077015 X 16292992 279270 279270 16013722 16013722 17172423 279270 279270 16893153 16893153 Pt XI, Line 2d Eliminating intercompany rent revenues from the audited consolidated income statement to reflect the Form 990 revenues of SAPI and their four charter schools in Laredo,Rio Grande Valley, El Paso and Lubbock. Pt XII, Line 2d Eliminating intercompany rent expenses from the audited consolidated income statement to reflect the Form 990 expenses of SAPI and their four charter schools in Laredo,Rio Grande Valley, El Paso and Lubbock. Pt X, Line 2 Income Taxes The Organization is a not-for-profit organization and is exempt from federal income taxes under Section 501(c)(3); and, 501(c)(2) for CDBC, of the IRC, except to the extent it has unrelated business income. No such provision has been made to the accompanying consolidated financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. The Organization believes it is no longer subject to income tax examinations for years prior to 2021. As of August 31, 2024, there are no taxes or tax returns due to the IRS. The subsidiary ABC, is a for-profit corporation subject to federal income tax and Texas franchise tax. ABC follows FASB ASC Topic 740, Income Taxes, in reporting deferred income taxes which requires that a company recognize deferred tax liabilities and assets for the expected future income tax consequences of events that have been recognized in the companys consolidated financial statements. Under this method, deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. There were no deferred tax assets/liabilities recognized at August 31, 2024. ABCs tax returns are subject to examination by the relevant tax authorities until expiration of the applicable statute of limitations, which is generally 3 years after the filing of the tax return. ABC determined that its tax position will more than likely be sustained upon examination by the Internal Revenue Service or other State taxing authorities. There were no penalties or interest related to income taxes recorded during the year ended August 31, 2024. true true true true true true true false false false false false false false false true false true Line 6b Government aid has never been revoked or suspended. Line 3 Brochures and handouts during the registration period. Brochures and handouts during the registration period. X false false false false false false false false false Frances Berrones-Johnson 183151 0 0 0 0 0 0 0 0 0 183151 0 0 0 Other Part V, Line 1a Student Alternatives Program Incorporateds number of 1099s issued comprises of five EIN numbers. The filing organization uses the tax returns EIN for the administrative staff. The other four EIN numbers are used to distinguish each of the four charter schools: Rio Grande Valley, El Paso, Laredo and Lubbock. The charter schools EIN numbers are disregarded entities. Other Part V, Line 2a Student Alternatives Program Incorporateds number of employees reported on Form W-3, Transmittal of Wage and Tax Statements comprises of five EIN numbers. The filing organization uses the tax returns EIN for the administrative staff. The other four EIN numbers are used to distinguish each of the four charter schools: Rio Grande Valley, El Paso, Laredo and Lubbock. The charter schools EIN numbers are disregarded entities. Pt VI, Line 11b Form 990 is to be review by internal management. After their review, a copy is to be provide to the governing body. Pt VI, Line 19 Student Alternatives Program, Inc. (SAPI) makes its governing documents, conflict of interest policy,Form 990 and audited financial statements available to the public, upon request. Student Alternative Program Inc 707 Lindberg Ave McAllen TX 78501 742894092 Payroll Tax Forms & 1099-NEC/MISC Forms TX 0 0 Student Alternatives Program Inc Triumph Public High Schools Laredo 707 Lindberg Ave McAllen TX 78501 742894093 Payroll Tax Forms & 1099-NEC/MISC Forms TX 0 0 Student Alternatives Program Inc Student Alternative Program Inc 707 Lindberg Ave McAllen TX 78501 742894094 Payroll Tax Forms & 1099-NEC/MISC Forms TX 0 0 Student Alternatives Program Inc Triumph Public High Schools Lubbock 707 Lindberg Ave McAllen TX 78501 742894095 Payroll Tax Forms & 1099-NEC/MISC Forms TX 0 0 Student Alternatives Program Inc Community Development Buildings Corporation 1225 South Presa San Antonio TX 78210 814711843 Hold title and manage non-profit properties TX 501(c) 2 NA Academic Building Corporation PO Box 831386 San Antonio TX 78283 742779195 Real estate & Renting TX C 1.00000 false false false false false false false false false false true false false false false false false false false Academic Building Corporation k 135072 fair market lease agreement Community Development Buildings Corporation k 180000 lease based on debt maturity