City Charter School

Nonprofit profile at a glance

EIN
451347085
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Los Angeles, CA, USA
Phone
3102732489
Rating confidence
Limited
Sector
Charter Schools

Official website

Reported finances

Revenue
$0
Expenses
$218,230
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • MARIA GABRIEL (BOARD MEMBER)
  • ROBERT VIDANA (FISCAL POINT OF CONTACT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

City charter schools provided an exceptional education to a diverse student body. Through individual attention in a supportive and dynamic environment, students become creative and critical thinkers who ask questions, debate and express ideas fearlessly and respectfully. With a focus on civic responsibility, public speaking, and the written word, our students are prepared for a lifetime of meaningful work and ongoing service to causes greater than themselves. The organization's schools closed as of june 30, 2023 and the organization formally wound down activities during the year ended june 30, 2024.

What it reported doing in 2023

The organization formerly operated public charter schools, providing educational opportunities to the surrounding community through june 30, 2023. The organization formally wound down all activities closed its doors on june 30, 2024.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 8
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 36.7%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 48th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 36.7% of spending went to programs
  • Governance: 2 of 2 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2012 to 2023
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.