Cplc Community Schools FY2024 filing

Tax-deductible

Phoenix, AZ501(c)(3)Since 1969EducationEIN 86-0842209Revenue $6.0M in FY2024

On file with the IRScplccommunityschools.org1112 East Buckeye R0ad, 85034-4043 · Phoenix, AZTax-exempt since May 1997School — 170(b)(1)(A)(ii)

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The mission of the Schools is to provide a positive learning environment, develop responsible citizens and inspire lifelong learning in a constantly changing society.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$107K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $347K a year · 8% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$107K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
54% of total assets
Fine: liabilities are 54% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.0M
-8% vs prior year
Spent
$5.8M
To programs
86%
Net assets
$876K
By yearFY2020–FY2025
Revenue
$6.0M
FY2024▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$2.7M
FY2022$4.4M
FY2023$6.5M
FY2024$6.0M
FY2025$4.3M
Expenses
$5.8M
FY2024▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$4.1M
FY2023$5.2M
FY2024$5.8M
FY2025$4.2M
Net assets
$876K
FY2024▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020−$907K
FY2021−$773K
FY2022−$497K
FY2023$762K
FY2024$876K
FY2025$980K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $5.1M Management & general 14% · $791K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $107K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Superintendent
$107,239Pt VII · Sec A
Treasurer/CFO
$0Pt VII · Sec A
Then Chair (as of 8/24/2023)
$0Pt VII · Sec A
Director (as of 8/24/2023)
$0Pt VII · Sec A
$0Pt VII · Sec A

Lori Felix’s $134K as Superintendent is at the 55th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lori Felix$133,847—————
Lori Mejia—$107,239$108,302$114,054$95,772$82,479

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fosters responsible citizens and lifelong learning for a changing world.

Questions for Cplc Community Schools

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Provided by the organization

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1 program · $5.1M · in their own filed words · FY2023
01

CPLC community schools is a non-profit charter holder overseeing three distinct high schools in arizona: envision high school, the girls leadership academy of arizona, and toltecalli high school.

$5.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$27K
Grants paid · 2 grants · $50K · 2022–2023
Unitemized GrantFY2023$25,000
Unitemized GrantFY2022$25,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.0M
Ln 12
Gifts and grantsLn 1h$5.9M
Other incomeLn 4–11$58K
Money outPt IX
$5.8M
Ln 25
Programscol B$5.1M
Managementcol C$791K
Owns and owesPt X
$876K
net assets · Ln 32
Cash and savingsLn 1–2$415K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.9M
Government grantsLn 1e$5.8M
Other incomeLn 4–11$58K
Total revenueLn 12$6.0M
Assets in detailPt X, end of year
CashLn 1$415K
Cash and savings togetherLn 1–2$415K
Land, buildings, equipmentLn 10c$430K
Other assetsLn 15$8K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.0M
Net assetsLn 32$876K
OperationsPt I, VI
EmployeesI 568
VolunteersI 64
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.5M$415K
Land, buildings, equipmentLn 10c$257K$430K
Total assetsLn 16$3.3M$1.9M
LiabilitiesLn 26$2.6M$1.0M
Net assetsLn 32$762K$876K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$30K$30K
Pay of current officers, directors and key staffLn 5$140K$140K
Other salaries and wagesLn 7$2.5M$2.5M
Pension plan contributionsLn 8$38K$38K
Other employee benefitsLn 9$320K$320K
Payroll taxesLn 10$192K$192K
Management feesLn 11a$757K$757K
Accounting feesLn 11c$34K$34K
Other fees for servicesLn 11g$498K$498K
Advertising and promotionLn 12$12K$12K$133
Office expensesLn 13$65K$64K$638
Information technologyLn 14$162K$162K
OccupancyLn 16$607K$607K
TravelLn 17$47K$47K
Depreciation, depletion and amortizationLn 22$136K$136K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$318K$318K$0
Total functional expensesLn 25$5.8M$5.1M$791K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.3M$4.2M$104K$980K 990 PDF
FY2024 Viewing $6.0M$5.8M$114K$876K 990 PDF
FY2023 $6.5M$5.2M$1.3M$762K 990 PDF
FY2022 $4.4M$4.1M$337K−$497K 990 PDF
FY2021 $2.7M$2.6M$133K−$773K 990 PDF
FY2020 $2.5M$2.3M$133K−$907K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $5,962,910 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,473,012$5,904,604
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $24,709$58,306
I-12 Total revenuePrior year $6,497,721$5,962,910
I-13 Grants and similar amounts paidPrior year $33,460$30,312
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,608,944$3,169,433
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,596,442$2,649,374
I-18 Total expensesPrior year $5,238,846$5,849,119
I-19 Revenue less expensesPrior year $1,258,875$113,791
Part VI · Governance 3 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $5,962,910 across 6 lines filed
VIII-1a Federated campaigns$13,750
VIII-1e Government grants$5,804,070
VIII-1f All other contributions, gifts and grants$86,784
VIII-1h Total contributions, gifts and grants$5,904,604
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $58,306$58,306
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $58,306$5,962,910
Part IX · Statement of functional expenses $5,849,119 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $30,312$30,312
IX-5 Pay of current officers, directors and key staffPrograms $140,181$140,181
IX-7 Other salaries and wagesPrograms $2,478,758$2,478,758
IX-8 Pension plan contributionsPrograms $38,372$38,372
IX-9 Other employee benefitsPrograms $320,101$320,101
IX-10 Payroll taxesPrograms $192,021$192,021
IX-11a Management feesManagement $756,548$756,548
IX-11c Accounting feesManagement $34,115$34,115
IX-11g Other fees for servicesPrograms $498,302$498,302
IX-12 Advertising and promotionPrograms $11,812 · Management $133$11,945
IX-13 Office expensesPrograms $64,335 · Management $638$64,973
IX-14 Information technologyPrograms $161,944$161,944
IX-16 OccupancyPrograms $606,614$606,614
IX-17 TravelPrograms $47,129$47,129
IX-22 Depreciation, depletion and amortizationPrograms $135,596$135,596
IX-23 InsurancePrograms $13,925$13,925
IX-24 Other expenses (24a–d)Programs $318,283 · Management $0$318,283
IX-25 Total functional expensesPrograms $5,057,685 · Management $791,434 · Fundraising $0$5,849,119
Part X · Balance sheet $1,896,037 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,547,541$414,601
X-3 Pledges and grants receivableStart of year $1,473,529$998,220
X-4 Accounts receivable$0
X-9 Prepaid expenses and deferred chargesStart of year $43,661$45,291
X-10c Land, buildings and equipment, netStart of year $257,259$429,551
X-15 Other assetsStart of year $0$8,374
X-16 Total assetsStart of year $3,321,990$1,896,037
X-17 Accounts payable and accrued expensesStart of year $2,559,837$277,322
X-25 Other liabilitiesStart of year $0$742,771
X-26 Total liabilitiesStart of year $2,559,837$1,020,093
X-27 Net assets without donor restrictionsStart of year $376,221$533,964
X-28 Net assets with donor restrictionsStart of year $385,932$341,980
X-32 Total net assets or fund balancesStart of year $762,153$875,944
X-33 Total liabilities and net assetsStart of year $3,321,990$1,896,037
Part XI · Reconciliation of net assets $875,944 net assets at year end
XI-1 Total revenue$5,962,910
XI-2 Total expenses$5,849,119
XI-3 Revenue less expenses$113,791
XI-4 Net assets at start of year$762,153
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$875,944

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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