DOCUMENT FROM THE IRS nonprofit website showing Central Basin VP and Whittier Union Trustee Gary Mendez’ California Youth Martial Arts Academy and Education Foundation was suspended in August 2021. Mendez continued to conduct business under the nonprofit after the revocation.
May 9, 2025
By Brian Hews • [email protected]
Last week, Los Cerritos Community News published an exclusive story concerning a letter, dated January 10, 2025, from the L.A. County Office of Education (LACOE) General Counsel, addressed to the Whittier Union High School District Board President and its Superintendent concluding what Los Cerritos Community News has been writing about since his election; that Trustee Gary Mendez is holding incompatible offices.
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Mendez is both a WUHSD Trustee and a Central Basin (CB) board member, having won his WUHSD seat in 2022 and subsequently won the CB seat in 2024. Central Basin services the WUHSD by selling its water to WHUSD, which sells it to other customers. The relationship was confirmed by LACOE, which is why they concluded that Mendez holds incompatible offices. The next step is to sue Mendez under quo warranto and remove him from his WUHSD seat.
Now, an LCCN investigation has revealed additional unethical actions by Mendez.
When candidates win an election in California, they must fill out an “assuming office” Statement of Economic Interest for 700 and file it with the agency and the Fair Political Practice Commission. Mendez was on time submitting his 700 forms to Central Basin earlier this year.
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MENDEZ‘ assuming office 700 showing he is CEO of CYMA. The address is a PO Box in Norwalk.
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The 700 shows that Mendez claims he is the Chief Executive Officer of California Youth Martial Arts; the official name of the corporation is California Youth Martial Arts Academy and Education Foundation (CYMA), which was found to be a nonprofit registered with the state of California and with the IRS as a 501(c)(3) nonprofit, tax-exempt corporation. The structure allows any money given to CYMA as fully tax-deductible.
Mendez registered the company in California on October 26, 2016, with an initial address of 10548 Norwalk Blvd in Santa Fe Springs. An internet search showed the property at the address was part of several manufacturing shops, including a grimy-oily machine shop next door.
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CMYA’S ADDRESS after its initial corporate filing with California was next door to a machine shop.
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Records on the IRS website showed that CYMA was accepted as a 501 (c)(3) corporation in Feb 2017 with a corporate address in La Puente, which is a single-family home a few blocks south of the I-605/I-10 interchange; records show Margaret Suarez has owned the house for over fifteen years and was the Treasurer of CYMA.
The only IRS financial statement, known as the 990, was filed by Mendez in 2017 and shows the corporation earning over $27,000 in revenue, mostly from grants, while Mendez paid himself nearly $22,000.
The years after the California corporation was started saw Mendez failing to file the required annual Statement of Information until April 2021, when the Franchise Tax Board suspended CYMA for failing to comply with state tax laws or business filing requirements.
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DOCUMENT from the California Secretary of State’s website showing the Franchise Tax Board Suspension in April 2021, four months after that, the IRS revoked Mendez’s tax-exempt status as a 501(c)(3) corporation.
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Consequences of FTB suspension include, among other things, losing the ability to operate or do business in California legally.
Just four months later, in August 2021, the IRS revoked CYMA’s license and tax-exempt status, ceasing CYMA’s ability to do any business as a 501(c)(3) entity.
Continued Illegal Business
However, documents posted online and obtained by LCCN show that Mendez continued conducting business under the CYMA state and federal name, violating state and federal laws.
The first document was a letter sent to Supervisor Janice Hahn’s office in July 2023, two years after revocation, asking for $1,500 “to pay for insurance costs.” The letterhead read, “California Youth Martial Arts Academy and Education Foundation 501(c)(3),” and the letter clearly violated the state and IRS suspension of the business.
Hahn’s accounting office confirmed to LCCN that they cut the $1,500 check to Mendez.
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LETTER dated July 17, 2023, showing Mendez asking for money using CYMA letterhead, which at the time was FTB suspended and had its IRS tax status revoked. From Reform Whittier posted on @luisrreyes Instagram.
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The second document was an email from Mendez to the South Whittier School District Associate Superintendent, Rebecca Rodriguez, asking for help getting the word out about CYMA classes at Mayberry Park in South Whittier. Mendez confirmed to LCCN that he had sent the email.
The email read, “Thanks again, Rosa. Please find attached a 501 (c)(3) award letter and a nonprofit profile.
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AN EMAIL FROM MENDEZ to South Whittier School District in Aug. 2023 showing Mendez including his 510(c)(3) CYMA award letter two years after CYMA’s IRS status was revoked. From Reforem Whittier posted on @luisrreyes Instagram.
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Both documents clearly show that despite the state suspension in April 2021 and the IRS revocation in August 2021, Mendez continued to do business for over two years. The assuming office 700 shows that Mendez is still calls himself the CEO of CYMA, which would indicate he still operates the business.
In a lengthy email exchange, Mendez, after all the evidence was presented, lashed out at LCCN, writing, “To be responsive to your [LCCN] concerns, we are cancelling [sic] all our free, affordable, and accessible youth karate and meditations programs at: Los Angeles County Parks and Recreation; Family Domestic Violence Shelters; Self-Defense Classes at LGBTQ+ Centers. We deeply regret that we have to cancel and understand that we [sic] been offering often [sic] free, affordable karate and meditation course [sic] that would otherwise be unavailable. We hope that all our students and families find an alternative self defense, [sic] well-being and mental health services. This will be effective at 5pm Thursday, May 8, 2025.”
If an organization continues operating as a 501(c)(3) after its tax-exempt status has been revoked, it can face serious legal and financial consequences. If an organization knowingly misrepresents its tax-exempt status, it may be subject to civil penalties under the Internal Revenue Code § 7206 and § 7212 and could face criminal charges for fraud or false statements if there is intent to deceive.
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