2026-05-14T19:29:38-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 954813155 VALUE SCHOOLS VALU 2133888695 680 WILSHIRE PLACE 308 LOS ANGELES CA 90005 LOREEN RILEY CEO 2133888695 2026-05-13 1 1 MARLEN GOMEZ P01306775 9099857286 2026-05-13 2024 2025-03-06 01:10:19Z LOREEN RILEY 680 WILSHIRE PLACE 308 LOS ANGELES CA 90005 37530538 0 X WWW.VALUESCHOOLS.COM X 2000 CA VALUE SCHOOLS OPERATES FOUR CHARTER SCHOOLS IN LOW-INCOME NEIGHBORHOODS IN LOS ANGELES. 9 9 283 20 0 0 37574107 36930647 0 0 142875 487912 40645 111979 37757627 37530538 0 0 0 0 21952351 22166935 0 0 10786 14337880 14712624 36290231 36879559 1467396 650979 85561079 83782157 65616251 63186350 19944828 20595807 X VALUE SCHOOLS ESTABLISHES AND MAINTAINS PUBLIC CHARTER SCHOOLS IN NEIGHBORHOODS THAT HAVE BEEN TRADITIONALLY UNDERSERVED BY THE PUBLIC SCHOOL SYSTEM. VALUE SCHOOLS OFFERS A SUPERIOR EDUCATIONAL CHOICE FOR FAMILIES LIVING IN HIGH POVERTY AREAS OF LOS ANGELES, PROVIDING A STRONG ACADEMIC PROGRAM IN A VALUES-BASED LEARNING COMMUNITY. 0 0 32536874 0 0 VALUE SCHOOLS OPERATES 2 PUBLIC CHARTER K-8 SCHOOLS AND 2 PUBLIC CHARTER HIGH SCHOOLS IN THE KOREATOWN AND PICO-UNION NEIGHBORHOODS OF LOS ANGELES. IN ADDITION TO ACADEMIC PROGRAMS GEARED TO PREPARING STUDENTS TO SUCCEED IN HIGHER EDUCATION, THE SCHOOLS OFFER ATHLETIC AND OTHER EXTRACURRICULAR ACTIVITIES TO DEVELOP WELL ROUNDED CITIZENS. 32536874 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 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 1 1 0 0 1 71 0 1 283 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X RHONDA HOFFARTH 2133888695 680 WILSHIRE PLACE STE 308 LOS ANGELES CA 90005 VINCE GONZALES CHAIR 2.00 2.00 X X 0 0 0 NAYA BLOOM VICE CHAIR 2.00 2.00 X X 0 0 0 JEFFREY GARCIA DIRECTOR 2.00 0.00 X 0 0 0 JOSE RAMOS DIRECTOR 2.00 0.00 X 0 0 0 ERIKA MARTINEZ-SCOTT DIRECTOR 2.00 0.00 X 0 0 0 KATHERINE FARRAR DIRECTOR 2.00 0.00 X 0 0 0 LEE CHU DIRECTOR 2.00 0.00 X 0 0 0 OLIVER EDMUNDS DIRECTOR 2.00 0.00 X 0 0 0 JAIME DAVILA DIRECTOR 2.00 0.00 X 0 0 0 LOREEN RILEY CEO 40.00 2.00 X 234375 0 63597 RHONDA HOFFARTH CFO 40.00 2.00 X 212460 0 60436 JOAQUIN ARROYO PRINCIPAL 40.00 0.00 X 166234 0 45482 DAVID DOYLE EVP PARTNERSHIPS & DEVELOPMENT 40.00 2.00 X 188316 0 64254 ANA CHAVEZ COO 40.00 0.00 X 192260 0 45025 ROBERT POYER PRINCIPAL 40.00 0.00 X 156313 0 36726 CARMEN VAZQUEZ CHIEF ACADEMIC OFFICER 40.00 0.00 X 191091 0 47796 1341049 0 363316 26 0 1 0 LIDIA PAREDES 396 S CALIFORNIA AVE 2534 WEST COVINA CA 91793 TRANSPORTATION SVCS 461932 JUDITH MCKENNA 2020 CURTIS AVE UNIT A REDONDO BEACH CA 90278 CHARTER RENEWAL SERVICES 169800 MARVIN ORDONEZ 4546 MURIETTA AVENUE 103 SHERMAN OAKS CA 91423 JANITORIAL SERVICES 153498 RED HOOK CAPITAL PARTNERS IV LLC 2120 E GRAND AVE STE 135 EL SEGUNDO CA 90245 BUILDING DESIGN SERVICES 147716 4 664035 35969860 296752 36930647 487912 487912 OTHER REVENUE 900099 111979 111979 111979 37530538 0 0 599891 X 573150 504373 68777 15521860 15078765 443095 3200632 3106275 94357 2270439 2198377 72062 600854 584307 16547 85646 85646 71407 71407 4713334 4079900 633434 124115 123887 228 609632 351393 258239 149967 149967 4471525 2913909 1557616 31860 31860 67239 67239 287062 215296 71766 469768 469768 INSTRUCTIONAL MATERIALS 2968065 2968065 OTHER EXPENSES 663004 163261 488957 10786 36879559 32536874 4331899 10786 23649634 16157703 6336668 4705627 4507401 514716 215386 440561 389785 4779143 1606535 2282428 3172608 53968113 53002606 85561079 83782157 2416794 1832327 6287293 5376609 56912164 55977414 65616251 63186350 X 19918888 20569867 25940 25940 19944828 20595807 85561079 83782157 650979 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123740 123740 3420647 579518 2841129 877461 702989 174472 351957 324028 27929 5338 5338 3172608 DEPOSITS 94150 ROU LEASE ASSET - OPERATING 52908456 53002606 ROU LEASE LIABILITY 55977414 55977414 X 37530538 0 37530538 0 37530538 36879559 0 36879559 0 36879559 PART X, LINE 2: THE SCHOOL IS A NON-PROFIT 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. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL 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 NONDISCRIMINATION POLICY IS INCLUDED IN ALL SCHOOL LITERATURE AND IS POSTED IN THE SCHOOLS. SCHEDULE E, PART I, LINE 4 SINCE THERE IS NO TUITION AT VALUE SCHOOLS, NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE ARE AWARDED THERE ARE NO DOCUMENTS TO BE KEPT. SCHEDULE E, PART I, LINE 6 VALUE SCHOOLS RECEIVES GRANTS FROM THE STATE OF CALIFORNIA DEPARTMENT OF EDUCATION. X X X X X 0 0 0 0 0 0 0 0 0 LOREEN RILEY CEO 234375 0 0 0 0 0 44766 0 18831 0 297972 0 0 0 RHONDA HOFFARTH CFO 212100 0 0 0 360 0 40578 0 19858 0 272896 0 0 0 DAVID DOYLE EVP PARTNERSHIPS & DEVELOPMENT 182956 0 0 0 5360 0 49245 0 15009 0 252570 0 0 0 CARMEN VAZQUEZ CHIEF ACADEMIC OFFICER 190731 0 0 0 360 0 36430 0 11366 0 238887 0 0 0 ANA CHAVEZ COO 191900 0 0 0 360 0 36171 0 8854 0 237285 0 0 0 JOAQUIN ARROYO PRINCIPAL 155528 0 2500 0 8206 0 30021 0 15461 0 211716 0 0 0 ROBERT POYER PRINCIPAL 142607 0 2500 0 11206 0 27872 0 8854 0 193039 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. 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. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING OF THE FORM 990, A COPY IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, OFFICERS, AND DIRECTORS ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL DESIGNATED EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS, AS WELL AS WHEN THEY ARISE. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTIONS OF A CONFLICT ARE ADDRESSED WITH THE DESIGNATED EMPLOYEE, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY MATERIAL 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 WITHIN DISCUSSION AND VOTING. ALL DELIBERATION AND DECISIONS ARE RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'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 EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINE BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ALL BOARD OF DIRECTORS' MEETING AGENDAS AND MINUTES, ALONG WITH FINANCIAL STATEMENTS AND COPPORATE DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G SUBSTITUTES: PROGRAM SERVICE EXPENSES 1,841,592. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,841,592. SPECIAL EDUCATION CONTRACT INSTRUCTORS: PROGRAM SERVICE EXPENSES 1,020,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,020,450. ALL OTHER SERVICES: PROGRAM SERVICE EXPENSES 1,217,858. MANAGEMENT AND GENERAL EXPENSES 633,434. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,851,292. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. VALUE SCHOOLS FOUNDATION 680 WILSHIRE PLACE SUITE 308 LOS ANGELES CA 90005 455233028 TO FACILITATE THE DEVELOPMENT OF CHARTER SCHOOLS CA 501(C)(3) LINE 7 VALUE SCHOOLS 1 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 0 VALUE SCHOOLS FOUNDATION C 664035 AMOUNT PLEDGED VALUE SCHOOLS FOUNDATION K 2876469 AMOUNT CHARGED