Maac Community Charter School

Nonprofit profile at a glance

EIN
851715340
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Chula Vista, CA, USA
Phone
6194262173
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$4,250,131
Expenses
$4,103,914
Assets
$4,978,965
Liabilities
$3,389,529

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ARNULFO MANRIQUEZ (CEO MAAC)
  • ADOLFO VENTURA (interim Ceo)

Highest reported compensation

  • ARNULFO MANRIQUEZ (CEO MAAC): $399,882 total reported compensation
  • AUSTIN FOYE (V.P. CFO MAAC): $233,101 total reported compensation
  • ADOLFO VENTURA (interim Ceo): $218,113 total reported compensation

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

Overview

Mission

Maac community charter school is a tuition-free high school in chula vista, California.

What it reported doing in 2024

At mccs, students have an extended opportunity to earn their high school diploma in a small learning community and supportive environment. Mccs is an alternative school under the dashboard alternative school status (dass) program (previously asam), and serves approximately 205 students in grades 9-12. Multiple "career pathway" tracks provide students with core education skill sets for career readiness. Mccs offers an academic curriculum that qualifies students for enrollment in college, university, and entrance into the military. A variety of learning styles are supported through a choice of programs including a classroom (seat-based) program, independent studies program, and youth build program (hybrid). The school culture at mccs promotes individual leadership, community responsibility, and self-sufficiency. Demographics at mccs include approximately 77% english language learners, and 75% of students qualify for free or reduced price lunch, 3% students with special needs, 12% homeless youth, and 0% foster youth. Mccs is accredited by the western association of schools and colleges and graduated a total of 82 students in the 2024-25 school year. The total revenue from all programs in 2024-2025 was $4.250m and expenses $4.103m.

Operating model

Revenue model
Grant-funded. 96% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.4%; rating input score 66
  • Program expense ratio: 68.2%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 23.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 66.4% of revenue deployed · 68.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $400K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.