2026-03-23T14:11:58-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 161649277 PORT OF LOS ANGELES HIGH SCHOOL PORT 3108329201 250 5TH STREET SAN PEDRO CA 90731 MARK MARTIS TREASURER 3108329201 2026-03-19 1 1 MEI-LI HUANG P02383735 9099857286 2026-03-19 2024 2025-03-06 01:10:19Z MARK MARTIS 250 5TH STREET SAN PEDRO CA 90731 48649961 0 X WWW.POLAHS.NET X 2002 CA TO OPERATE A CALIFORNIA PUBLIC CHARTER HIGH SCHOOL. 9 8 118 15 0 0 18618981 18601715 0 0 426257 432565 88427 57130 19133665 19091410 82480 109513 0 0 11612845 11861243 0 0 1707 6279124 6901484 17974449 18872240 1159216 219170 23142718 21670131 6886740 5194983 16255978 16475148 PORT OF LOS ANGELES HIGH SCHOOL INSPIRES AND EDUCATES ALL STUDENTS BY INTEGRATING A MARITIME THEME INTO A RIGOROUS, COLLEGE-PREPARATORY CURRICULUM AND PATHWAYS IN CAREER TECHNICAL EDUCATION. 0 0 15280670 109513 0 PORT OF LOS ANGELES HIGH SCHOOL IS A PUBLIC, INDEPENDENT CHARTER SCHOOL THAT SERVES GRADES 9-12. PORT OF LOS ANGELES HIGH SCHOOL INSPIRES AND EDUCATES ALL STUDENTS BY INTEGRATING A MARITIME THEME INTO A RIGOROUS, COLLEGE-PREPARATORY CURRICULUM AND PATHWAYS IN CAREER TECHNICAL EDUCATION. IN THE 2024-25 YEAR, APPROXIMATELY 920 STUDENTS WERE ENROLLED FOR 185 INSTRUCTIONAL DAYS. 15280670 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 102 0 1 118 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X SHERYL PRIZLOW 3108329201 250 WEST 5TH STREET SAN PEDRO CA 90731 TIM DIKDAN PRINCIPAL 40.00 0.00 X 162857 0 44514 MICHAEL ASPINWALL FACULTY REPRESENTATIVE / TEACHER 40.00 0.00 X 103020 0 32123 ERIN LOVERIDGE SENIOR DIRECTOR OF DEVELOPMENT 40.00 0.00 X 167185 0 49174 LAUREN RACKEMANN BUSINESS AFFAIRS MANAGER 40.00 0.00 X 145733 0 41849 ARTURO ESCANDON DEAN 40.00 0.00 X 134092 0 26304 GAETANO SCOTTI TEACHER 40.00 0.00 X 119970 0 36436 MARY JANE LIVERPOOL ASSISTANT PRINCIPAL OF INSTRUCTION 40.00 0.00 X 119131 0 34689 ALVA PERRY BOARD PRESIDENT 1.00 0.00 X X 0 0 0 LOLIS GARCIA BOARD VICE PRESIDENT 1.00 0.00 X X 0 0 0 MARK MARTIS BOARD TREASURER 1.00 0.00 X X 0 0 0 LEIGH CROSS BOARD SECRETARY 1.00 0.00 X X 0 0 0 KATHY DALY TRUSTEE 1.00 0.00 X 0 0 0 PATRICK GANNON TRUSTEE 1.00 0.00 X 0 0 0 LIZBETH NAVARRO TRUSTEE 1.00 0.00 X 0 0 0 CAMILLA TOWNSEND THRU 0225 TRUSTEE 1.00 0.00 X 0 0 0 MOSES FREYRE TRUSTEE 1.00 0.00 X 0 0 0 951988 0 265089 28 0 1 0 DYNAMIC EDUCATION 750 W BATTERY ST SAN PEDRO CA 90731 EDUCATIONAL CONSULTANT 819058 ORION TECHNOLOGY GROUP LLC 302 WASHINGTON ST 811 SAN DIEGO CA 92103 IT CONSULTANT AND SERVICES 113295 2 17475763 1125952 18601715 432565 432565 29558551 29558551 0 MISCELLANEOUS REVENUE 532000 57130 57130 57130 19091410 0 0 489695 X 109513 109513 384655 384655 8116204 6496704 1619500 2197431 1763628 433803 920556 739013 181543 242397 195773 46624 63469 63469 235637 195006 40631 2553319 2062217 491102 103363 83481 19882 467425 383761 83664 124519 100568 23951 927301 621403 305898 72986 58947 14039 32296 26084 6212 46021 37169 8852 549725 443987 105738 160185 129374 30811 INSTRUCTIONAL MATERIALS 848209 848209 OTHER EXPENSES 590012 474161 114144 1707 DISTRICT OVERSIGHT FEES 127017 127017 18872240 15280670 3589863 1707 611191 0 1516707 9522628 3778547 3420533 58663 31378 146191 291948 13536325 5321180 2538409 8215145 13083134 1409876 188499 23142718 21670131 2343956 2115619 3146377 2207225 695263 1396407 176876 6886740 5194983 X 11940415 16459823 4315563 15325 16255978 16475148 23142718 21670131 219170 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1840000 1840000 6060000 2769083 3290917 4791654 2170694 2620960 690285 381403 308882 154386 154386 8215145 OPERATING LEASE LIABILITIES 176876 176876 X 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 FILES AN EXEMPT SCHOOL RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE CHARTER MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENTS' APPLICATIONS. THE CHARTER DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES A PER-ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, THE SCHOOL IS ELIGIBLE FOR LOCAL, STATE, FEDERAL AND CALIFORNIA LOTTERY FUNDS AND VARIOUS GRANTS. 1 EDUCATIONAL SCHOLARSHIPS 49 109513 N/A N/A PART I, LINE 2: THE ORGANIZATION AWARDS EDUCATIONAL SCHOLARSHIPS TO STUDENTS THROUGH AN APPLICATION PROCESS THAT IS MONITORED AND ADMINISTERED BY THE ACADEMIC COUNSELORS AT PORT OF LOS ANGELES HIGH SCHOOL. STUDENTS SUBMIT REQUIRED APPLICATION MATERIALS, AND UPON APPROVAL, RECIPIENTS ARE PROVIDED WITH INSTRUCTIONS AND AN INVOICE TEMPLATE. THE STUDENT COMPLETES THE TEMPLATE AND RETURNS IT TO THE SCHOOL, AFTER WHICH PAYMENT IS ISSUED DIRECTLY TO THE COLLEGE AND APPLIED TO THE STUDENT'S ACCOUNT. THIS PROCESS ENSURES THAT SCHOLARSHIP FUNDS ARE USED SOLELY FOR THE INTENDED EDUCATIONAL PURPOSE AND PROVIDES OVERSIGHT THROUGH BOTH SCHOOL COUNSELORS AND DIRECT PAYMENT TO THE EDUCATIONAL INSTITUTION. X X X 0 0 0 0 0 0 0 0 0 TIM DIKDAN PRINCIPAL 162857 0 0 0 0 0 30939 0 13575 0 207371 0 0 0 ERIN LOVERIDGE SENIOR DIRECTOR OF DEVELOPMENT 167185 0 0 0 0 0 41249 0 7925 0 216359 0 0 0 LAUREN RACKEMANN BUSINESS AFFAIRS MANAGER 145733 0 0 0 0 0 39140 0 2709 0 187582 0 0 0 ARTURO ESCANDON DEAN 134092 0 0 0 0 0 24891 0 1413 0 160396 0 0 0 GAETANO SCOTTI TEACHER 119970 0 0 0 0 0 21205 0 15231 0 156406 0 0 0 MARY JANE LIVERPOOL ASSISTANT PRINCIPAL OF INSTRUCTION 119131 0 0 0 0 0 23157 0 11532 0 153820 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE 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 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 (EMPLOYEES, BOARD MEMBERS, OFFICERS, ETC), 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 PRINCIPAL. 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 PRINCIPAL'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 PRINCIPAL'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND 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 OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL/CONSULTING SERVICES AND OPERATING EXPENDITURES: PROGRAM SERVICE EXPENSES 534,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 534,140. BANKING AND PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 36,799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,799. EDUCATIONAL CONSULTANTS: PROGRAM SERVICE EXPENSES 1,004,605. MANAGEMENT AND GENERAL EXPENSES 491,102. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,495,707. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 147,591. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 147,591. FIELD TRIP EXPENSES: PROGRAM SERVICE EXPENSES 203,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 203,874. TRANSPORTATION SERVICES: PROGRAM SERVICE EXPENSES 33,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,050. SERVICES STUDENT ATHLETICS: PROGRAM SERVICE EXPENSES 102,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,158. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. POLAHS FACILITIES LLC 250 5TH STREET SAN PEDRO CA 90731 300688515 TITLE HOLDING COMPANY CA 15867 5652134 PORT OF LOS ANGELES HIGH SCHOOL POLAHS INC 250 5TH STREET SAN PEDRO CA 90731 900757074 SUPPORT HS CA 501(C)(3) LINE 12A, I PORT OF LOS ANGELES HIGH SCHOOL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0