Civic Intelligence

Lake Wales Charter Schools Inc

EIN 06-1667879 • 501(c)3 • Lake Wales, FL

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Profile

To bring the best of public education to our community by providing innovation and choice within a continuous pre-school through post secondary curriculum so that each child recognizes the benefits of life-long learning, constructive citizenship and personal happiness.

130 E Central AvenueLake Wales, FL 33853

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.83x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.77x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

25th percentile

-2.9%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$218,521

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

61st percentile

8.7%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

4.2%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$54,994,979

Up $4,424,509 (+8.7%) from 2023

Liabilities

Up

$45,702,088

Up $6,048,611 (+15%) from 2023

Net Assets

Down

$9,292,891

Down $1,624,102 (-15%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin25th percentile

Revenue

Up

$59,232,094

Up $2,366,571 (+4.2%) from 2023

Expenses

Up

$60,955,272

Up $6,229,051 (+11%) from 2023

Net Income

Down

-$1,723,178

Down $3,862,480 (-181%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0-$20MAssets 2010: $10,909,063Liabilities 2010: $7,014,945Net Assets 2010: $3,894,1182010Assets 2011: $11,537,961Liabilities 2011: $6,467,610Net Assets 2011: $5,070,3512011Assets 2012: $11,526,047Liabilities 2012: $7,973,702Net Assets 2012: $3,552,3452012Assets 2013: $12,753,547Liabilities 2013: $8,122,429Net Assets 2013: $4,631,1182013Assets 2014: $12,813,383Liabilities 2014: $7,844,113Net Assets 2014: $4,969,2702014Assets 2015: $15,445,651Liabilities 2015: $19,128,547Net Assets 2015: -$3,682,8962015Assets 2016: $17,925,677Liabilities 2016: $20,606,950Net Assets 2016: -$2,681,2732016Assets 2017: $22,194,308Liabilities 2017: $24,791,874Net Assets 2017: -$2,597,5662017Assets 2018: $26,290,300Liabilities 2018: $23,910,884Net Assets 2018: $2,379,4162018Assets 2019: $28,723,766Liabilities 2019: $25,365,459Net Assets 2019: $3,358,3072019Assets 2020: $29,221,588Liabilities 2020: $27,470,023Net Assets 2020: $1,751,5652020Assets 2021: $35,506,108Liabilities 2021: $31,246,609Net Assets 2021: $4,259,4992021Assets 2022: $43,730,165Liabilities 2022: $34,952,474Net Assets 2022: $8,777,6912022Assets 2023: $50,570,470Liabilities 2023: $39,653,477Net Assets 2023: $10,916,9932023Assets 2024: $54,994,979Liabilities 2024: $45,702,088Net Assets 2024: $9,292,8912024

Highlighted filing

2024

Assets$54,994,979
Liabilities$45,702,088
Net Assets$9,292,891
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $28,795,7882010Expenses 2011: $29,148,5502011Expenses 2012: $30,724,3432012Revenue 2013: $30,953,741Expenses 2013: $29,874,968Net Income 2013: $1,078,7732013Revenue 2014: $32,797,757Expenses 2014: $32,459,605Net Income 2014: $338,1522014Revenue 2015: $33,827,582Expenses 2015: $32,583,859Net Income 2015: $1,243,7232015Revenue 2016: $34,441,981Expenses 2016: $33,160,373Net Income 2016: $1,281,6082016Revenue 2017: $35,898,448Expenses 2017: $35,814,742Net Income 2017: $83,7062017Revenue 2018: $40,400,383Expenses 2018: $36,002,610Net Income 2018: $4,397,7732018Revenue 2019: $40,890,723Expenses 2019: $40,060,328Net Income 2019: $830,3952019Revenue 2020: $41,081,577Expenses 2020: $42,688,319Net Income 2020: -$1,606,7422020Revenue 2021: $45,984,784Expenses 2021: $43,476,851Net Income 2021: $2,507,9332021Revenue 2022: $49,848,842Expenses 2022: $45,330,649Net Income 2022: $4,518,1932022Revenue 2023: $56,865,523Expenses 2023: $54,726,221Net Income 2023: $2,139,3022023Revenue 2024: $59,232,094Expenses 2024: $60,955,272Net Income 2024: -$1,723,1782024

Highlighted filing

2024

Revenue$59,232,094
Expenses$60,955,272
Net Income-$1,723,178
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$54,994,979
Liabilities
$45,702,088
Net assets
$9,292,891
Revenue
$59,232,094
Expenses
$60,955,272
Net income
-$1,723,178
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.0$45.7$9.29$59.2$61.0$1.72
2023Detailed filing. Detailed filing data is available for this year.$50.6$39.7$10.9$56.9$54.7$2.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.7$35.0$8.78$49.8$45.3$4.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.5$31.2$4.26$46.0$43.5$2.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.2$27.5$1.75$41.1$42.7$1.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.7$25.4$3.36$40.9$40.1$0.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.3$23.9$2.38$40.4$36.0$4.40
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$22.2$24.8$2.60$35.9$35.8$0.08
2016Detailed filing. Detailed filing data is available for this year.$17.9$20.6$2.68$34.4$33.2$1.28
2015Detailed filing. Detailed filing data is available for this year.$15.4$19.1$3.68$33.8$32.6$1.24
2014Detailed filing. Detailed filing data is available for this year.$12.8$7.84$4.97$32.8$32.5$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$8.12$4.63$31.0$29.9$1.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$7.97$3.55$30.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$6.47$5.07$29.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$7.01$3.89$28.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 25, 2025
Return Version
2023v6.0
Gross Receipts
$59,232,094
Mission and Program Overview

Mission

To bring the best of public education to our community by providing innovation and choice within a continuous pre-school through post secondary curriculum so that each child recognizes the benefits of life-long learning, constructive citizenship and personal happiness.

Provide a coordinated, seemless system for kindergarten through post-secondary institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,367,317$20,270,573▲ $903,256
Cash and Non-Interest-Bearing Accounts$16,538,722$19,747,282▲ $3,208,560
Savings and Temporary Cash Investments$2,018,745$3,420,597▲ $1,401,852
Accounts Receivable$2,636,543$2,172,320▼ $464,223
Prepaid Expenses and Deferred Charges$525,840$19,239▼ $506,601
Total Assets$50,570,470$54,994,979▲ $4,424,509
Other Assets Total$9,483,303$9,364,968▼ $118,335
Liabilities
Other Liabilities$25,896,137$30,470,119▲ $4,573,982
Mortgage Notes Payable Secured by Investment Property$10,914,515$11,396,255▲ $481,740
Accounts Payable and Accrued Expenses$2,794,238$3,822,947▲ $1,028,709
Deferred Revenue$48,587$12,767▼ $35,820
Total Liabilities$39,653,477$45,702,088▲ $6,048,611
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,615,950$8,042,995▲ $3,427,045
Net Assets Without Donor Restrictions$6,301,043$1,249,896▼ $5,051,147
Total Net Assets Fund Balance$10,916,993$9,292,891▼ $1,624,102
Total Liabilities and Net Assets / Fund Balance$50,570,470$54,994,979▲ $4,424,509

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,202,175$2,765,598$18,967,773
Equipment$1,507,810$6,198,178$7,705,988
Leasehold Improvements$663,185$2,929,156$3,592,341
Other Land Buildings$1,127,521$1,236,651$2,364,172
Land$769,882-$769,882
Other Assets Org$1,779,928--
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wayne RodolfichSuperintendentFT$173,314$45,207$173,314
Alricky SmithAsst Superintendent of BusinessFT$160,887$42,497$160,887
Elizabeth TylerPrincipalFT$105,735$33,334$139,069
Anuj SaranPrincipalFT$136,178$38,637$136,178
Donna a DrisdomPrincipalFT$120,008$44,544$120,008
Jennifer BarrowEse DirectorFT$110,736$41,761$110,736
Nicole SealeyTrusteeFT$69,653$25,518$95,171
Mary Cherrington-graySecretary/ Executive AssisFT$62,085$24,146$86,231
Melanie BurrowsTrusteeFT$57,729$22,112$79,841

Board Members and Trustees

NameTitle
Andy BlairTrustee
Brian MarbuckTrustee
Danny GillTrustee
David FisherTrustee
Lori HuttoTrustee
Paul GerrardTrustee
Rafael UnzuetaTrustee
Rusty IngleyTrustee
Tonya StewardTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
United Health CareInsurance22703 NETWORK PLACE, Chicago, IL 60673$3,826,693
Florida Division Of RetirementRetirement1317 WINEWOOD BLVD, Tallahassee, FL 32399$3,122,368
Sla ManagementFood/lunch3217 CORRINE DR, Orlando, FL 32803$2,006,867
Suntrust BankcardCredit CardPO BOX 791250, Baltimore, MD 21279$725,505
Cleaning Mgmt SolutionsCleaning5811 SAWYER ROAD, Lakeland, FL 33810$620,770
Revenue and Support

Revenue Composition

Contributions and Grants
$15,537,319
Program Service Revenue
$43,493,846
Investment Income
$1,854
Other Revenue
$199,075
All Other Contributions
$182,350
Change in Net Assets
$-1,723,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,232,094
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$198,134
Total Revenue per Audited Statements
$59,430,228
Total Revenue per Form 990
$59,232,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$44,223,754
Other Expenses$16,731,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,785,416$4,782,165-$26,567,581
Pension Plan Contributions$7,005,855$1,537,871-$8,543,726
Fees for Services Other$4,116,688$903,662-$5,020,350
Other Employee Benefits$3,865,570$848,540-$4,714,110
Depreciation Depletion$2,596,317$569,923-$3,166,240
Current Officers, Directors, Trustees, and Key Employees$1,872,613$411,061-$2,283,674
Payroll Taxes$1,734,024$380,639-$2,114,663
Occupancy$1,210,415$265,701-$1,476,116
Office Expenses$975,269$214,083-$1,189,352
Insurance$529,586$116,251-$645,837
All Other Expenses$389,057$94,269-$483,326
Travel$330,376$72,522-$402,898
Interest$277,686$60,955-$338,641
Other Expenses$264,455$58,051-$322,506
Information Technology$213,726$46,916-$260,642
Advertising$153,013$33,588-$186,601
Fees for Services Legal$66,629$66,629-$133,258
Fees for Services Accounting$91,184$20,016-$111,200
Total Functional Expenses$49,933,411$11,021,861$0$60,955,272

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$61,153,406
Expenses per Audited Statements$60,955,272
Total Expenses per Form 990$60,955,272
Expenses Not Reported on Form 990$198,134
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Frs Pension Liability$17,138,352
His Pension Liability$9,930,849
Compensated Absence Payable$1,347,880
His Deferred Inflows$1,247,200
Frs Deferred Inflows$805,838
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of form 990 is shared with the audit/finance committee, which is also provided to all members of the governing body prior to filing. The form 990 is reviewed by the cfo of the organization prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“At the monthly charter board meetings, each member is required to make known any conflict of interest. Any member with a known conflict of interest is required to refrain from voting on any of the organization's matters.”

Form 990, Part VI, Section B, Line 15

“Compensation and employment contracts are negotiated with the board of trustees. As guidance, the organization has used comparable data from its charter sponsor and other state resources in determining compensation for key employees.”

Form 990, Part VI, Section C, Line 18

“The organization's form 990 is available on the guidestar website as well as the website for the national center for charitable statistics.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available through the organizations website and available upon request. The conflict of interest policy is available upon request and contained in the employee handbook and board approved resolution. The financial statements are available upon request and through the board minutes on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Lake Wales Charter Schools Inc
EIN
06-1667879
Phone
8636796560
Address
130 E CENTRAL AVENUE, LAKE WALES, FL 33853

Signing Officer

Name
Alricky Smith
Title
Treasurer/CFO
Phone
8636796560
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alricky Smith
Formed
2002
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
739
Volunteers
746

Preparer

Firm
Bkhm Pa
Address
1900 SUMMIT TOWER BLVD STE 170, ORLANDO, FL 32810
Preparer
Roberto Ramos
Phone
4079989000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 1

“The organization uses the accrual method of accounting.”

Form 990, Part XII, Line 3B

“The organization underwent an audit set forth in the single audit act and omb circular a-133.”

Financial Statement Notes

PART X, LINE 2:

“The company is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The company has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The company assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that the company believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the company's financial statements, as the company believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fee 198,134.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fee 198,134.”

Raw XML AppendixShowing 400 of 719 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02794238
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03822947
IRS990/AccountsReceivableGrp/BOYAmt02636543
IRS990/AccountsReceivableGrp/EOYAmt02172320
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE A COORDINATED, SEEMLESS SYSTEM FOR KINDERGARTEN THROUGH POST-SECONDARY INSTITUTIONS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt033588
IRS990/AdvertisingGrp/ProgramServicesAmt0153013
IRS990/AdvertisingGrp/TotalAmt0186601
IRS990/AllOtherContributionsAmt0182350
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IRS990/AllOtherExpensesGrp/TotalAmt0483326
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ALRICKY SMITH
IRS990/BooksInCareOfDetail/PhoneNum08636796560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 E CENTRAL AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE WALES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033853
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0411061
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3BALTIMORE
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IRS990/ContractorCompensationGrp/ServicesDesc1RETIREMENT
IRS990/ContractorCompensationGrp/ServicesDesc2FOOD/LUNCH
IRS990/ContractorCompensationGrp/ServicesDesc3CREDIT CARD
IRS990/ContractorCompensationGrp/ServicesDesc4CLEANING
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IRS990/CYContributionsGrantsAmt015537319
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt016731518
IRS990/CYOtherRevenueAmt0199075
IRS990/CYProgramServiceRevenueAmt043493846
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IRS990/Desc0THE CURRICULUM WILL INCLUDE A CHOICE OF CAREER PATHS AND OTHER EDUCATIONAL OPPORTUNITIES THAT BENEFIT FROM PARTNERSHIPS WITH LOCAL BUSINESSES PROVIDING SUPPORT AND MENTORING. THE SCHOOLS SERVED AN AVERAGE OF 4,906 STUDENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2024.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SUPERINTENDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt15PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt17ESE DIRECTOR
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IRS990/FormationYr02002
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