Lake County International Charter School

Nonprofit profile at a glance

EIN
010780934
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Middletown, CA, USA
Phone
7079873063
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$1,347,533
Expenses
$1,191,587
Assets
$2,029,818
Liabilities
$429,962

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TASHA HASTON (PRESIDENT)

Highest reported compensation

  • GWENDOLYN MAUPIN-AHERN (DIRECTOR/PRINCIPAL): $148,421 total reported compensation

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

Overview

Mission

To educate students in grades k-8 to be literate, knowledgeable, principled, local, national, and global citizens. Students participate in an enriched and nurturing learning environment that honors the whole child; intellectually, emotionally, creatively, physically, socially and culturally. Lcics students become competent and self-motivated individuals with a commitment to life-long learning that enables them to reach their full potentials.

What it reported doing in 2024

Operation of a California public charter school serving students in grades k - 8. Lake county international charter school (lcics) is a community of learners, including students, educators, and parents, committed to enabling all children to live productive lives enhanced by lifelong learning. The curriculum emphasizes academic excellence, high-level thinking, communication skills, personal growth, and positive social values, as part of the holistic development of the mind in the new millennium. Lcics is organized using the multi-age program (map) model with classes spanning 2 to 3 grades.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $1,526.77 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 89% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $148K · 6 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.