WATTS LEARNING CENTER CHARTER MIDDLE SCHOOL

UEI JZUWCFMCP5C5 · CA · non-profit · FY 2024-07-01 → 2025-06-30

FY2025: Filed

Filed 2 years (FY2022–FY2025).

FY2025 reconciliation conflict. Our observed money and the FAC filing disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $1,205,452 of SEFA against $174K observed here (14% of SEFA), which usually means the filing covers more entities than this one.

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2025	Filed	$683K ↕	$750K	—	2026-03-30	-76	$1.2M	57% ↕	2025-06-GSAFAC-0000393067 ↗	—
2022	Filed	$651K ↕	$750K	—	2023-03-30	41	$2.6M	25% ↕	2022-06-CENSUS-0000232815 ↗	—

Obligation: $-27K
Outlay: $-5K
Subaward recv: $683K
Subaward passed: $0
Loan face value: $0
Awards: —
SEFA reported: $1.2M (obs. 57%)

▲ pass-through money only

FAC check: contradicted -- FAC shows over threshold
Audit type: single-audit
Accepted: 2026-01-13
Auditor: SILVA & SILVA CPAs
Cognizant agency: —
Oversight agency: 10

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Non-HHS federal money	$-27K	$-5K	$683K	$0	$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

↑ Covered by

Self-covered — no other entity’s audit accounts for this one.

Audit scope — FY2025

Covers 2 entities holding $683K of observed federal money , against $1.2M of SEFA reported — 57% of SEFA.

This entity’s own money alone is $174K — 14% of that SEFA. The SEFA total covers every entity in the audit, so only the rolled-up figure compares like with like. Neither number changes the filing threshold, which is always tested per entity on its own money.

↓ This entity’s audit covers (1)

Entity	Observed	Latest status	Yrs delinq.	Latest observed
WATTS LEARNING CENTER FOUNDATION, INC. Z88LLAQAPKX1	FY2022–FY2025	Undetermined	—	$75K

link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

↑ Rolls up to

LOS ANGELES UNIFIED SCHOOL DISTRICT HS1GUKUJU9E4

↓ Rolls up to this entity

Nothing — no entity rolls up to this one.

derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query

SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'HS1GUKUJU9E4'      -- this entity's parent
  AND related_uei <> 'JZUWCFMCP5C5';   -- everything else under it

Entity	Provably covers	Latest status	Yrs delinq.	Latest observed
LOS ANGELES TRADE TECHNICAL COLLEGE N4S9F6J95U77	—	Not yet due	4	$32.0M
ALLIANCE COLLEGE-READY MIDDLE ACADEMY NO. 4 JUFWH1NM6FM6	—	Undetermined	—	$212K
NEW VILLAGE CHARTER SCHOOL, INC. F3NHUQH7NZY4	—	Undetermined	—	$30K
DYN4ACHNCRM3 DYN4ACHNCRM3	—	—	—	—
ENFMXFKUQ9C5 ENFMXFKUQ9C5	—	—	—	—
FMDFF7NC9HP8 FMDFF7NC9HP8	—	—	—	—