California Continuation Education Association Plus

Nonprofit profile at a glance

EIN
843675204
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
6196938222
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$931,406
Expenses
$931,406
Assets
$306,273
Liabilities
$306,273

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • VICTOR WHITAKER (CEO)
  • GERARDO ABRICA (PRESIDENT)
  • DAN BARAJAS (VICE PRESIDENT)

People named in this filing

  • VICTOR WHITAKER (CEO)
  • GERARDO ABRICA (PRESIDENT)
  • DAN BARAJAS (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

501c6 tax exempt educational service provider. Services are provided to the California educational model school program. Educations services for teachers and administrators.

What it reported doing in 2024

Professional Awards Program and Award Celebrations, April 2025 CCEA Plus hosts professional awards programs for alternative educators in the state of California. These awards include: Exemplary Programs for outstanding programs developed by members that can be easily replicated by every continuation or community day school; Teacher of the Year, Administrator of the Year, Classified Employee of the Year Award, Counselor or Support Person of the Year Award, Superintendent of the Year Award, Officer of the Year (Student Resource Officer/Probation), and Student Recognition Awards (Essay Contest, Design Contest, Art Showcase) Awards submissions for the 2024-2025 school year were adjudicated by committee and recognized at two events in 2025: Gala dinner (April 26th) and Awards lunch (April 25th) in San Diego, CA.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 70
  • Accountability: 70
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 40% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 41.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $898K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesProfFundraising column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.