2026-07-06T09:40:14-07:00 2025-08-31 994248427 GARZA GONZALEZ AND ASSOCIATES LLC 40 NE LOOP 410 STE 305 SAN ANTONIO TX 78216 990 2024-09-01 742598053 Student Alternatives Program Incorporated STUD 9563583856 PO Box 831386 San Antonio TX 78283 Frances Berrones-Johnson CEO 9563583856 2025-11-11 true Ruben M Martinez CPA P00831341 2102271389 2026-07-06 2024 2025-03-06 01:10:19Z Frances Berrones-Johnson PO Box 831386 San Antonio TX 78283 18537187 false X https://www.sapicbs.org/ & https://www.triumphpublicschools.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 15721074 18144205 112015 170123 180633 222859 0 16013722 18537187 0 0 10998735 12173296 0 0 5894418 6704601 16893153 18877897 -879431 -340710 24094412 23376754 5160983 4853819 18933429 18522935 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 11654822 0 170123 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. 11654822 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 71 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 181942 0 0 Myriam Rios Chief Financial Officer 40.00 X 124412 0 0 306354 0 0 2 false true false The Warren Group Architects Inc 804 S Main Street McAllen TX 78501 Architects 142101 Eduardo Araiza-Araiza General Const 480B N Sam Houston Blvd San Benito TX 78586 Construction 404342 2 17892945 251260 18144205 Program Fees 611110 35347 0 0 Charter Schools 531120 96000 0 0 Other 900099 38776 0 0 170123 222859 0 222859 18537187 170123 0 222859 306354 0 306354 0 9529872 7567581 1962291 0 1104157 811177 292980 0 1080557 810716 269841 0 152356 106683 45673 0 105089 0 105089 0 47560 0 47560 0 1989007 1172820 816187 0 8766 0 8766 0 8870 0 8870 0 1043418 146584 896834 0 255559 132277 123282 0 393364 0 393364 0 619098 204227 414871 0 501002 0 501002 0 Contracted Services 523397 35357 488040 0 Materials And Supplies 793905 390579 403326 0 Repairs And Maintanece 2827 0 2827 0 Miscellaneous Operating Expense 412052 276821 135231 0 687 0 687 0 18877897 11654822 7223075 0 8265003 7901205 2121733 2169176 37943 24244 470364 493952 15392808 7427585 8219458 7965223 1081056 1126726 24035 24035 3874820 3672193 24094412 23376754 1043801 751340 40000 40167 32938 4077015 4029541 5160983 4853819 X 4098853 4144454 14834576 14378481 18933429 18522935 24094412 23376754 -340710 -69784 X false true X true true true X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1157938 1157938 11939389 6366189 5573200 2105640 1061396 1044244 189841 189841 7965223 Due From Related Entity 41414 Operating Lease Right-of-Use Asset, Net 3630779 3672193 Other Liabilities 65638 Due To Related Entities 31445 Operating Lease Liability - Current 145538 Operating Lease Liability - Noncurrent 3786920 4029541 X 18687570 -69784 220167 150383 18537187 18537187 19098064 220167 220167 18877897 18877897 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 The Organization is a not-for-profit organization and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). Its subsidiary, CDBC, is exempt under Section 501(c)(2) of the IRC. The Organization is subject to federal income tax only on income derived from unrelated business activities; however, no provision for unrelated business income tax has been recorded in the accompanying consolidated financial statements. The Organization is subject to routine examinations by taxing authorities; however, there are no examinations currently in progress. Management believes the Organization is no longer subject to income tax examinations for tax years prior to 2022. As of August 31, 2025, there were no income taxes payable and no tax returns due to the Internal Revenue Service. The subsidiary, ABC, is a for-profit corporation subject to federal income taxes and the Texas franchise tax. ABC accounts for income taxes in accordance with FASB ASC Topic 740, Income Taxes. Under this guidance, deferred income taxes are recognized when differences exist between amounts reported in the financial statements and amounts reported on tax returns, if those differences are expected to affect taxes in future periods. Deferred tax amounts are measured using the tax rates in effect when the differences are expected to reverse. As of August 31, 2025, management determined that no deferred income taxes were required to be recorded. 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. false false false false false false false false false Frances Berrones-Johnson 181942 0 0 0 0 0 0 0 0 0 181942 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. Form 990, Part IX, Line 11g EDUCATION SERVICE CENTERS 18000. 18000. 0. 0. Form 990, Part IX, Line 11g GENERAL SUPPLIES 24000. 24000. 0. 0. Form 990, Part IX, Line 11g OTHER MISC CONTRACTED 96355. 0. 96355. 0. Form 990, Part IX, Line 11g OTHER PROFESSIONAL SERVICES 1850707. 1130820. 719887. 0. Form 990, Part IX, Line 11g SECURITY GUARDS -55. 0. -55. 0. 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 false Academic Building Corporation PO Box 831386 San Antonio TX 78283 742779195 Real estate & Renting TX Student Alternatives Program Incorporated C 101548 917550 1.00000 false false false true false false false false false false false true false false false false false true false false Academic Building Corporation k 99072 fair market lease agreement Community Development Buildings Corporation k 180000 lease based on debt maturity Academic Building Corporation c 206260 Cash Contribution Academic Building Corporation q 33850 1/2 Reimbursement