2026-05-11T12:41:56-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 824502310 ELITE ACADEMIC ACADEMY - MOUNTAIN EMPIRE ELIT 8663548302 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 ASHLEA KIRKLAND CEO 8663548302 2026-05-11 1 1 DERRICK DEBRUYNE P00591016 9099857286 2026-05-08 2024 2025-03-06 01:10:19Z MEGHAN FREEMAN 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 16901712 0 X ELITEACADEMIC.COM X 2018 CA OPERATION OF A CHARTER SCHOOL. 3 3 74 6 0 0 14653534 16877713 0 0 14438 17286 20650 6713 14688622 16901712 0 0 0 0 7884509 9281472 0 0 0 6671840 7264253 14556349 16545725 132273 355987 2536084 3902305 1314560 2324794 1221524 1577511 ELITE ACADEMIC ACADEMY - MOUNTAIN EMPIRE WAS ORGANIZED TO MANAGE AND OPERATE A K-12 PUBLIC CHARTER SCHOOL. 0 0 12265651 0 0 ELITE ACADEMIC ACADEMY - MOUNTAIN EMPIRE IS A CALIFORNIA PUBLIC BENEFIT CORPORATION THAT WAS ORGANIZED TO MANAGE AND OPERATE A K-12 PUBLIC CHARTER SCHOOL. THE SCHOOL PROVIDES PERSONALIZED LEARNING EXPERIENCE FOR APPROXIMATELY 979 STUDENTS. 12265651 1 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 175 0 1 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X ADAM WOODARD 8663548302 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 X KENT CHRISTENSEN BOARD PRESIDENT 26.00 0.00 X X 3900 0 0 LINDSAY BURKETT VICE PRESIDENT 26.00 0.00 X X 3900 0 0 HECTOR VALDEZ TREASURER/SECRETARY 16.00 0.00 X X 1500 0 0 RONALD JACKSON TREASURER/SECRETARY THRU 7/24 10.00 0.00 X X 2400 0 0 MEGHAN FREEMAN CHIEF EXECUTIVE OFFICER 22.00 22.00 X 0 347191 59196 LAURA SPENCER CHIEF ACADEMIC OFFICER 21.00 21.00 X 0 214025 49234 ASHLEA KIRKLAND CHIEF STUDENT DEVELOPMENT 21.00 21.00 X 0 197982 47806 TERESA SCHAFFER DIRECTOR OF COMMUNITY RELATIONS 18.00 22.00 X 0 161723 22397 SHANNON NGUYEN SCHOOL PSYCHOLOGIST 18.00 22.00 X 0 153426 28255 JENNIFER LYNN EDICK DIRECTOR OF SPECIAL EDUCATION 18.00 22.00 X 0 165800 30614 11700 1240147 237502 13 0 1 0 NEESHA RAHIM 3609 BUCK RIDGE AVENUE CARLSBAD CA 92010 STUDENT ENRICHMENT SERVICES 211500 ELITE SPIRIT CHEER 33643 GREAT FALLS RD WILDOMAR CA 92595 STUDENT ENRICHMENT SERVICES 202293 AMBASSADOR MEDIA GROUP LLC 28562 OSO PARKWAY RANCHO SANTA MARGARITA CA 92688 STUDENT ENRICHMENT SERVICES 175153 FRIENDS OF WILLOW TREE PO BOX 1505 BONSALL CA 92003 STUDENT ENRICHMENT SERVICES 111139 4 16877713 16877713 17286 17286 OTHER REVENUE 900099 6713 6713 6713 16901712 0 0 23999 X 221067 104684 116383 7193924 6080978 1112946 1175312 991936 183376 536673 448660 88013 154496 129081 25415 9657 9657 25641 25641 4123942 2286643 1837299 270745 270745 23514 23514 832114 562123 269991 84502 84502 26151 26151 20670 20670 102600 102600 56340 56340 INSTRUCTIONAL MATERIALS 1615095 1615095 OTHER EXPENSES 73282 20300 52982 16545725 12265651 4280074 0 493109 1351945 1017518 516282 399484 1513211 409784 356833 216189 164034 2536084 3902305 515307 1348387 552890 251444 246363 724963 1314560 2324794 X 1221524 1577511 1221524 1577511 2536084 3902305 355987 0 X X 0 1 X 1 0 X 0 DUE TO RELATED PARTIES 557656 LEASE LIABILITY 167307 724963 X 16901712 0 16901712 0 16901712 16545725 0 16545725 0 16545725 PART X, LINE 2: THE ACADEMY 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. THE ACADEMY FILES AN EXEMPT ACADEMY 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 A PUBLIC CHARTER SCHOOL. 0 0 0 0 0 0 0 0 0 MEGHAN FREEMAN CHIEF EXECUTIVE OFFICER 0 347191 0 0 0 0 0 57588 0 1608 0 406387 0 0 LAURA SPENCER CHIEF ACADEMIC OFFICER 0 214025 0 0 0 0 0 38964 0 10270 0 263259 0 0 ASHLEA KIRKLAND CHIEF STUDENT DEVELOPMENT 0 197982 0 0 0 0 0 37006 0 10800 0 245788 0 0 JENNIFER LYNN EDICK DIRECTOR OF SPECIAL EDUCATION 0 165800 0 0 0 0 0 20904 0 9710 0 196414 0 0 TERESA SCHAFFER DIRECTOR OF COMMUNITY RELATIONS 0 161723 0 0 0 0 0 11597 0 10800 0 184120 0 0 SHANNON NGUYEN SCHOOL PSYCHOLOGIST 0 153426 0 0 0 0 0 28255 0 0 0 181681 0 0 PART I, LINE 3 THE ORGANIZATION'S RELATED ENTITY, ELITE ACADEMIC ACADEMY - LUCERNE, COMPENSATES THE CEO. THE METHODS USED BY THE RELATED ENTITY TO ESTABLISH COMPENSATION INCLUDE A COMPENSATION STUDY AND APPROVAL BY THE BOARD. 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'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 BOARD MUST VOTE TO APPROVE THE OFFICERS AND 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 SCHOOL'S GOVERNING DOCUMENTS ARE 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 2,286,643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,286,643. DISTRICT OVERSIGHT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 150,265. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,265. BACK OFFICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,687,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,687,034. 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 - LUCERNE 43414 BUSINESS PARK DRIVE TEMECULA CA 92590 824453363 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 1 0 0 0