One month ago, Kevin Wang and Litong Tian, seniors at Canyon Crest Academy High School, published an anonymous investigative report on perceived irregularities in the Canyon Crest Academy Foundation’s expenses. The result was a demand from Principal Brett Killeen for the report to be taken down, a statement issued by the foundation regarding its stance on integrity, governance and transparency, and, as of Sep. 27, a call from the San Dieguito Union High School District to independently audit all school-based foundations. 

As of now, we don’t know if the students uncovered wrongdoing, accounting errors or simple misunderstandings. But for them, they suffered a fallout with their principal during the year they’re to apply to universities, and for the foundation, its past is now mired in a cloud of uncertainty. All of this is unfortunate, because it could have been the perfect teachable moment. After all, not many adults can or would try to decipher income, cash flow or balance sheet statements, let alone IRS Forms 990, or spend their summer doing so. These are the records referenced within the foundation’s aforementioned integrity statement and the ones inspected by the students, and considering the sparse level of detail they provide, it’s no surprise the seniors suspected impropriety. As the integrity statement itself states, the disclosures it makes are “in compliance with all applicable laws and regulations” — and while very likely true, the same disclosures are not the hallmark of transparency.

For example, in 2017, 2018 and 2019, the foundation paid over $200,000 in salaries and/or employee benefits; however, for each of those years, the foundation has not disclosed who earned the money or why. It could. Instead, it hides behind IRS disclosure requirements which are only met once an individual earns over $100,000 a year. Yes, it is legal for the foundation to shield certain expense disclosures, and, yes, it is valid to group expenses in a way to make a financial statement readable. But is this full transparency?

Nothing in any of the foundation’s documents suggests there’s corruption or malfeasance. My son attended Canyon Crest Academy High School from 2017 to 2021. We contributed to the foundation over all his years there and noted the wonderful things it provided to the students. Our eyes spotted nothing untoward. Then again, we weren’t looking too hard. Unlike us, Wang and Tian had a mission — they wanted to understand where their robotics club funds were getting siphoned off to at the end of every year. Good question.

Unlike the government, which is funded by sales, property and income taxes which must be paid under penalty, school foundations are nonprofit-funded primarily through donations. Families are not paying a fee, rather they are willingly parting with their money to further a most noble cause. It is a gift underlying every parent’s most primal hope and fervent dream: their child’s future success.

I’m not here to justify or criticize the validity of their employees’ salaries or how the foundation allocates its funds. All organizations require human-power to run, and many nonprofits pay wages to their staff. However, considering the gravity of the foundation’s purpose and its impact on nearly every student, it behooves the organization to account for and disclose every dollar spent. And it’s not hard. The foundation states it already orders annual external financial audits. Fantastic. But once the data is compiled, then why not publish an exhaustive, detailed list of donations, expenses and funds transfers between clubs, sports teams and other benefitting units? At least on Quickbooks, this operation takes no more than a few minutes. The result might not look pretty, but it would put to rest the uncertainty underlying Wang and Tian’s investigation. It would be the ultimate checks and balance — one not audited and approved by a faceless entity, but one scrutinized by the very beneficiaries it is chartered to serve.

Oei is a veterinary hospital manager, a writer and a parent of a former Canyon Crest Academy High School student who has previously donated to the school’s foundation. He lives in unincorporated San Diego County.