2026-05-11T12:40:53-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 824453363 ELITE ACADEMIC ACADEMY- LUCERNE ELIT 8663548302 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 ASHLEA KIRKLAND CEO 8663548302 2026-05-08 1 1 DERRICK DEBRUYNE P00591016 9099857286 2026-05-04 2024 2025-03-06 01:10:19Z MEGHAN FREEMAN 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 20905471 0 1 X ELITEACADEMIC.COM X 2018 CA OPERATION OF A CHARTER SCHOOL. 2 2 206 6 0 0 17006883 20869891 0 0 0 0 43053 35580 17049936 20905471 0 0 0 0 9559563 11864676 0 0 0 7318465 8480569 16878028 20345245 171908 560226 3800404 5703198 2152104 3494672 1648300 2208526 ELITE ACADEMIC ACADEMY - LUCERNE IS A NONPROFIT PUBLIC BENEFIT CORPORATION AND IS ORGANIZED TO MANAGE AND OPERATE A PUBLIC CHARTER SCHOOL. 0 0 14452023 0 0 ELITE ACADEMIC ACADEMY - LUCERNE IS A CALIFORNIA PUBLIC BENEFIT CORPORATION THAT WAS ORGANIZED TO MANAGE AND OPERATE AN ONLINE K-12 PUBLIC CHARTER SCHOOL. THE SCHOOL PROVIDES A PERSONALIZED LEARNING EXPERIENCE FOR APPROXIMATELY 1,070 STUDENTS THROUGHOUT THE SOUTHERN CALIFORNIA REGION. 14452023 1 0 0 0 0 0 0 0 0 0 0 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 1 0 0 0 1 123 0 1 206 1 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X ADAM WOODARD 8663548302 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 X SUSAN ANN MCDOUGAL PRESIDENT 0.50 0.00 X X 3900 0 0 NICOLE AGUIRRE VICE PRESIDENT 0.50 0.00 X X 3600 0 0 RONALD LLOYD JACKSON TREASURER / SECRETARY (END MAY 25) 0.50 10.00 X X 1500 2400 0 MEGHAN FREEMAN CHIEF EXECUTIVE OFFICER 22.00 22.00 X 347191 0 59196 LAURA SPENCER CHIEF ACADEMIC OFFICER 21.00 21.00 X 214025 0 49234 ASHLEA KIRKLAND CHIEF STUDENT DEVELOPMENT 21.00 21.00 X 197982 0 47806 JENNIFER LYNN EDICK DIRECTOR OF SPECIAL ED 22.00 18.00 X 165800 0 40614 TERESA SCHAFFER DIR OF COM RELATIONS 22.00 18.00 X 161723 0 22397 SHANNON NGUYEN SCHOOL PSYCHOLOGIST 22.00 18.00 X 153426 0 28255 MONIQUE WAITHE DIRECTOR OF STUDENT DEV 22.00 18.00 X 151002 0 37247 KAREN MAKKAI DIRECTOR OF MTSS 22.00 18.00 X 149141 0 40914 1549290 2400 325663 33 0 1 0 AMBASSADOR MEDIA GROUP LLC 28562 OSO PARKWAY RANCHO SANTA MARGARITA CA 92688 STUDENT ENRICHMENT SERVICES 463657 ACCESS ATHLE-DEMICS LLC 40948 RIVEROCK LANE PALMDALE CA 93551 STUDENT ENRICHMENT SERVICES 336353 NEESHA N RAHIM 3609 BUCK RIDGE AVENUE CARLSBAD CA 92010 STUDENT ENRICHMENT SERVICES 195750 MELISSA J DIWA ENTERPRISES 4725 FALCON AVENUE LONG BEACH CA 90807 STUDENT ENRICHMENT SERVICES 105914 4 20869891 20869891 OTHER REVENUE 900099 35580 35580 35580 20905471 0 0 35580 X 494778 242589 252189 9025452 7685672 1339780 1471134 1252409 218725 610999 514288 96711 262313 219163 43150 524895 524895 20925 20925 29044 29044 4335872 2219475 2116397 270539 270539 164794 7313 157481 849847 583154 266693 141886 141886 34574 34574 268648 268648 260502 260502 9600 9600 INSTRUCTIONAL MATERIALS 1424738 1424738 OTHER EXPENSES 129212 129212 DUES & MEMBERSHIPS 15493 15493 20345245 14452023 5893222 0 977422 2710782 2106449 1803120 475670 470698 240863 718598 3800404 5703198 732859 2501880 1200648 825485 218597 167307 2152104 3494672 X 1648300 2208526 1648300 2208526 3800404 5703198 560226 0 X X 0 1 X 1 0 X 0 DUE FROM RELATED PARTIES 557656 OPERATING RIGHT-OF-USE ASSET 160942 718598 LEASE LIABILITY 167307 167307 X 20905471 0 20905471 0 20905471 20345245 0 20345245 0 20345245 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. 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 ORGANIZATION 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 SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY WITHIN ITS CHARTER DOCUMENT. THE CHARTER DOCUMENT IS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND IS MADE AVAILABLE UPON REQUEST. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE. THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE NOT APPLICABLE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AS PART OF ITS OPERATION AS PUBLIC CHARTER SCHOOL. X X X X 0 0 0 0 0 0 0 0 0 MEGHAN FREEMAN CHIEF EXECUTIVE OFFICER 347191 0 0 0 0 0 57588 0 1608 0 406387 0 0 0 LAURA SPENCER CHIEF ACADEMIC OFFICER 214025 0 0 0 0 0 38964 0 10270 0 263259 0 0 0 ASHLEA KIRKLAND CHIEF STUDENT DEVELOPMENT 197982 0 0 0 0 0 37006 0 10800 0 245788 0 0 0 JENNIFER LYNN EDICK DIRECTOR OF SPECIAL ED 165800 0 0 0 0 0 30904 0 9710 0 206414 0 0 0 KAREN MAKKAI DIRECTOR OF MTSS 149141 0 0 0 0 0 30114 0 10800 0 190055 0 0 0 MONIQUE WAITHE DIRECTOR OF STUDENT DEV 151002 0 0 0 0 0 26447 0 10800 0 188249 0 0 0 TERESA SCHAFFER DIR OF COM RELATIONS 161723 0 0 0 0 0 11597 0 10800 0 184120 0 0 0 SHANNON NGUYEN SCHOOL PSYCHOLOGIST 153426 0 0 0 0 0 28255 0 0 0 181681 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF 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. THE DISCUSSION AND COMPENSATION DECISION IS DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO/EXECUTIVE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE CEO/EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE DISCUSSION AND COMPENSATION DECISION IS DOCUMENTED CONTEMPORANEOUSLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: CERTAIN OFFICERS AND HIGHEST COMPENSATED EMPLOYEES OF THE FILING ORGANIZATION PROVIDE SERVICES TO BOTH ELITE ACADEMIC ACADEMY- LUCERNE AND ITS RELATED ORGANIZATION, ELITE ACADEMIC ACADEMY- MOUNTAIN EMPIRE. ALL INDIVIDUALS LISTED IN PART VII RECEIVE A SINGLE FORM W-2 FROM ONLY ONE ORGANIZATION. REPORTABLE COMPENSATION IN COLUMNS (D) AND (E) REFLECTS ACTUAL PAYMENTS MADE BY THE PAYING ORGANIZATION DURING THE CALENDAR YEAR, WITH NO DIRECT WAGE REIMBURSEMENTS OR SPLIT PAYROLL BETWEEN THE ORGANIZATIONS. THE AVERAGE HOURS PER WEEK REPORTED IN COLUMN (B) REPRESENT A REASONABLE ESTIMATE OF THE TIME DEVOTED TO THE FILING ORGANIZATION AND THE RELATED ORGANIZATION, BASED ON JOB RESPONSIBILITIES, STUDENT CASELOADS, AND OPERATIONAL NEEDS. THIS SHARED-SERVICES ARRANGEMENT IS SUPPORTED BY A BOARD-REVIEWED AND APPROVED MOU. A SEPARATE FISCAL YEAR-END ALLOCATION OF WAGES AND BENEFITS (VIA JOURNAL ENTRIES AND TRUE-UP PAYMENTS) IS PERFORMED FOR FISCAL YEAR FINANCIAL STATEMENTS AND AUDIT PURPOSES ONLY, AND DOES NOT REFLECT CALENDAR-YEAR PAYROLL RECORDS OR W-2 REPORTING. THIS PRESENTATION FOLLOWS IRS INSTRUCTIONS FOR FORM 990, WHICH TREAT COMPENSATION REPORTING SEPARATELY FROM LABOR HOURS DEVOTED. FORM 990, PART IX, LINE 11G EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,219,475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,219,475. COUNTY STRS FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,100. BUSINESS SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,263. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,263. BACK OFFICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,087,919. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,087,919. STAFF RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,291. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,291. PAYROLL PROCESSING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,824. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ELITE ACADEMIC ACADEMIES - MOUNTAIN EMPIRE 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 824502310 SCHOOL CA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0