Civic Intelligence

Centre Learning Commnunity Charter School

990 • Fiscal year 2022 • EIN 25-1810507

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 16, 2023

2643 West College AveState College, PA 16801

(814) 861-7980

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

2.09x

Higher debt load relative to assets than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.75x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$112,030

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

65th percentile

8.6%

Faster asset growth than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,369,020

Up $108,709 (+8.6%) from 2021

Net Assets

Up

-$1,491,737

Up $251,404 (+14%) from 2021

Liabilities

Down

$2,860,757

Down $142,695 (-4.8%) from 2021

Revenue

Up

$1,630,766

Up $190,438 (+13%) from 2021

Expenses

Down

$1,379,362

Down $11,164 (-0.8%) from 2021

Net Income

Up

$251,404

Up $201,602 (+405%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0MAssets 2010: $1,400,577Liabilities 2010: $827,171Net Assets 2010: $573,4062010Assets 2011: $1,365,592Liabilities 2011: $774,321Net Assets 2011: $591,2712011Assets 2012: $1,242,654Liabilities 2012: $552,288Net Assets 2012: $690,3662012Assets 2013: $1,475,229Liabilities 2013: $615,260Net Assets 2013: $859,9692013Assets 2014: $1,502,614Liabilities 2014: $581,742Net Assets 2014: $920,8722014Assets 2015: $1,320,722Liabilities 2015: $2,587,902Net Assets 2015: -$1,267,1802015Assets 2016: $1,212,236Liabilities 2016: $2,637,283Net Assets 2016: -$1,425,0472016Assets 2017: $1,262,425Liabilities 2017: $2,824,960Net Assets 2017: -$1,562,5352017Assets 2018: $1,298,242Liabilities 2018: $3,008,119Net Assets 2018: -$1,709,8772018Assets 2019: $1,283,003Liabilities 2019: $3,045,023Net Assets 2019: -$1,762,0202019Assets 2020: $1,291,454Liabilities 2020: $3,084,397Net Assets 2020: -$1,792,9432020Assets 2021: $1,260,311Liabilities 2021: $3,003,452Net Assets 2021: -$1,743,1412021Assets 2022: $1,369,020Liabilities 2022: $2,860,757Net Assets 2022: -$1,491,7372022Assets 2023: $1,283,178Liabilities 2023: $2,548,966Net Assets 2023: -$1,265,7882023Assets 2024: $1,202,584Liabilities 2024: $2,365,849Net Assets 2024: -$1,163,2652024

Highlighted filing

2022

Assets$1,369,020
Liabilities$2,860,757
Net Assets-$1,491,737

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,212,7282010Expenses 2011: $1,258,7282011Expenses 2012: $1,240,5632012Expenses 2013: $1,281,4492013Revenue 2014: $1,532,451Expenses 2014: $1,471,548Net Income 2014: $60,9032014Revenue 2015: $1,393,981Expenses 2015: $1,464,579Net Income 2015: -$70,5982015Revenue 2016: $1,528,724Expenses 2016: $1,596,275Net Income 2016: -$67,5512016Revenue 2017: $1,535,098Expenses 2017: $1,672,586Net Income 2017: -$137,4882017Revenue 2018: $1,626,030Expenses 2018: $1,648,372Net Income 2018: -$22,3422018Revenue 2019: $1,612,632Expenses 2019: $1,664,775Net Income 2019: -$52,1432019Revenue 2020: $1,540,416Expenses 2020: $1,571,339Net Income 2020: -$30,9232020Revenue 2021: $1,440,328Expenses 2021: $1,390,526Net Income 2021: $49,8022021Revenue 2022: $1,630,766Expenses 2022: $1,379,362Net Income 2022: $251,4042022Revenue 2023: $1,793,680Expenses 2023: $1,567,731Net Income 2023: $225,9492023Revenue 2024: $1,606,612Expenses 2024: $1,504,089Net Income 2024: $102,5232024

Highlighted filing

2022

Revenue$1,630,766
Expenses$1,379,362
Net Income$251,404
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 16, 2023
Return Version
2021v4.2
Gross Receipts
$1,630,766
Mission and Program Overview

Mission

To create a powerful, safe, secure, active, project-based, learning environment in which students develop the necessary knowledge, skills, and attributes to lead a fulfilled and successful life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$817,403$883,796▲ $66,393
Cash and Non-Interest-Bearing Accounts$364,138$414,547▲ $50,409
Accounts Receivable$78,770$70,677▼ $8,093
Total Assets$1,260,311$1,369,020▲ $108,709
Liabilities
Other Liabilities$2,581,648$2,347,331▼ $234,317
Mortgage Notes Payable Secured by Investment Property$362,512$453,623▲ $91,111
Accounts Payable and Accrued Expenses$59,292$59,803▲ $511
Total Liabilities$3,003,452$2,860,757▼ $142,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,743,141$-1,491,737▲ $251,404
Total Net Assets Fund Balance$-1,743,141$-1,491,737▲ $251,404
Total Liabilities and Net Assets / Fund Balance$1,260,311$1,369,020▲ $108,709

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$627,678$619,057$1,246,735
Equipment$36,118$500,127$536,245
Land$220,000-$220,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian RowanBusiness ManagerFT$77,700$34,330$112,030
Mark TociBOARD MEMBER (UNTIL DEC. 21')FT$93,000$7,381$100,381
Andrea KennedySECRETARY (UNTIL JAN. 22')FT$64,552$33,656$98,208
Morgan MitchellBOARD MEMBER (AS OF JAN. 22')FT$65,301$5,262$70,563
Amanda MasonBoard MemberFT$63,566$5,129$68,695
Kelly KennedyBOARD MEMBER (AS OF JAN. 22')FT$60,675$4,908$65,583

Board Members and Trustees

NameTitle
Mike JanikPRESIDENT (AS OF JAN. 22')
Jerre PricePRESIDENT (UNTIL DEC. 21')
Melissa StitzerVice President
Holly WintersBOARD MEMBER (AS OF JAN. 22')
Michele DiazBOARD MEMBER (AS OF JAN. 22')
Gail BoldtBOARD MEMBER (UNTIL DEC. 21')
Mignon VathBOARD MEMBER (UNTIL DEC. 21')
Colleen FreyvogelSECRETARY (AS OF JAN. 22')
Kosta DussiasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,278
Program Service Revenue
$1,363,615
Investment Income
$139
Other Revenue
$233,734
Change in Net Assets
$251,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,397,032
Revenue Not Reported on Financial Statements
$233,734
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$233,734
Total Revenue per Audited Statements
$1,397,032
Total Revenue per Form 990
$1,630,766
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,100,458
Other Expenses$278,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$556,477$16,734-$573,211
Pension Plan Contributions$216,583$86-$216,669
Other Employee Benefits$154,261$17,932-$172,193
Current Officers, Directors, Trustees, and Key Employees-$81,750-$81,750
Occupancy$50,139$10,852-$60,991
Payroll Taxes$48,092$8,543-$56,635
Fees for Service Investment Mgmnt Fees$21,750$34,727-$56,477
Depreciation Depletion$47,986--$47,986
Office Expenses$20,062$22,901-$42,963
Fees for Services Accounting-$18,691-$18,691
Other Expenses$9,274$3,800-$13,074
Interest-$12,567-$12,567
Insurance$9,877--$9,877
Advertising$574$8,012-$8,586
Information Technology$3,592$4,100-$7,692
Total Functional Expenses$1,138,667$240,695$0$1,379,362

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,379,362
Expenses per Audited Statements$1,145,628
Total Expenses per Audited Statements$1,145,628
Expenses Not Reported on Financial Statements$233,734
Other Expense Adjustments$233,734
Expenses Not Reported on Form 990$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
Net Pension Liability$2,347,331
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors reviews the form 990 before the return is filed with the irs.

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

Each year board members and officers must sign a new conflict of interest disclosure to identify any new conflicts that have arisen. Family and business relationships are expressly mentioned in the policy. In the event that a question of conflict of interest or the appearance of conflict of interest arises, a trustee or employee should apprise his/her superior and the board president who will investigate and report the fact of the inquiry and results of his investigation to the chief executive officer ("ceo") and the board of trustees for resolution. A trustee having a conflict question shall take it to the president of the board of trustees who, if he/she cannot resolve it, will refer the question to the board of trustees for resolution. The designee responsible for reporting to and managing any potential conflict of interest is the ceo/business manager of clccs.

Form 990, Part VI, Section B, Line 15A

The ceo/business manager compensation is determined through a good faith, meet and discuss procedure upon written request of the administrator. Negotiations regarding compensation plans are held in executive session. All decisions are made in public meetings and incorporated into the board minutes.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, board minutes, and financial statements are available to the public on the organization's website.

Filing and Contact Details

Filer

Filer Name
Centre Learning Community Charter School
EIN
25-1810507
Phone
8148617980
Address
2643 WEST COLLEGE AVE, STATE COLLEGE, PA 16801

Signing Officer

Name
Brian Rowan
Title
Business Manager
Phone
8148617980
Signed
2023-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Rowan
Formed
1998
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
6
Employees
18
Volunteers
8

Preparer

Firm
Baker Tilly US Llp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda CPA
Phone
7177404863
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school follows the accounting standards for contingencies in evaluating certain tax positions. This guidance prescibes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to realized. No liability has been recognized by the school for uncertain tax positions as of june 30, 2022.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

PENSION INCOME 233,734.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

PENSION INCOME 233,734.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER (AS OF JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY (UNTIL JAN. 22')
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT (UNTIL DEC. 21')
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER (UNTIL DEC. 21')
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER (UNTIL DEC. 21')
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER (UNTIL DEC. 21')
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt033278
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01630766
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04100
IRS990/InformationTechnologyGrp/ProgramServicesAmt03592
IRS990/InformationTechnologyGrp/TotalAmt07692
IRS990/InsuranceGrp/ProgramServicesAmt09877
IRS990/InsuranceGrp/TotalAmt09877
IRS990/InterestGrp/ManagementAndGeneralAmt012567
IRS990/InterestGrp/TotalAmt012567
IRS990/InvestmentIncomeGrp/ExclusionAmt0139
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0139
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01119184
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0817403
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0883796
IRS990/LandBldgEquipCostOrOtherBssAmt02002980
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CREATE A POWERFUL, SAFE, SECURE, ACTIVE, PROJECT-BASED, LEARNING ENVIRONMENT IN WHICH STUDENTS DEVELOP THE NECESSARY KNOWLEDGE, SKILLS, AND ATTRIBUTES TO LEAD A FULFILLED AND SUCCESSFUL LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0362512
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0453623
IRS990/NetAssetsOrFundBalancesBOYAmt0-1743141
IRS990/NetAssetsOrFundBalancesEOYAmt0-1491737
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1743141
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1491737
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010852
IRS990/OccupancyGrp/ProgramServicesAmt050139
IRS990/OccupancyGrp/TotalAmt060991
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022901
IRS990/OfficeExpensesGrp/ProgramServicesAmt020062
IRS990/OfficeExpensesGrp/TotalAmt042963
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017932
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0154261
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0172193
IRS990/OtherExpensesGrp/Desc0OPER. OF NONINST.
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03800
IRS990/OtherExpensesGrp/ProgramServicesAmt09274
IRS990/OtherExpensesGrp/TotalAmt013074
IRS990/OtherLiabilitiesGrp/BOYAmt02581648
IRS990/OtherLiabilitiesGrp/EOYAmt02347331
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PENSION INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0233734
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0233734
IRS990/OtherRevenueTotalAmt0233734
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016734
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0556477
IRS990/OtherSalariesAndWagesGrp/TotalAmt0573211
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08543
IRS990/PayrollTaxesGrp/ProgramServicesAmt048092
IRS990/PayrollTaxesGrp/TotalAmt056635
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt086
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0216583
IRS990/PensionPlanContributionsGrp/TotalAmt0216669
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIAN ROWAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1NONINSTRUCTIONAL SERVI
IRS990/ProgramServiceRevenueGrp/Desc2ADMINISTRATIVE & FINAN
IRS990/ProgramServiceRevenueGrp/Desc3INSTRUCTIONAL STUDENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01340210
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2178
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01340210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt339
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0122476
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0207
IRS990/PYOtherExpensesAmt0322724
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01317645
IRS990/PYRevenuesLessExpensesAmt049802
IRS990/PYSalariesCompEmpBnftPaidAmt01067802
IRS990/PYTotalExpensesAmt01390526
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01440328
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0251404
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01363615
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0627678
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0619057
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01246735
IRS990ScheduleD/EquipmentGrp/BookValueAmt036118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0500127
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0536245
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0233734
IRS990ScheduleD/ExpensesSubtotalAmt01145628
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0220000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0220000
IRS990ScheduleD/OtherExpensesNotIncludedAmt0233734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02347331
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0233734
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0233734
IRS990ScheduleD/RevenueSubtotalAmt01397032
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING CERTAIN TAX POSITIONS. THIS GUIDANCE PRESCIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE SCHOOL FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PENSION INCOME 233,734.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PENSION INCOME 233,734.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0883796
IRS990ScheduleD/TotalExpensesPerForm990Amt01379362
IRS990ScheduleD/TotalLiabilityAmt02347331
IRS990ScheduleD/TotalRevenuePerForm990Amt01630766
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01397032
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01145628
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS PUBLISHED IT'S POLICY ON THE SCHOOLS INTERNET HOMEPAGE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES GOVERNMENTAL AID TO OPERATE AS A CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR BOARD MEMBERS AND OFFICERS MUST SIGN A NEW CONFLICT OF INTEREST DISCLOSURE TO IDENTIFY ANY NEW CONFLICTS THAT HAVE ARISEN. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY. IN THE EVENT THAT A QUESTION OF CONFLICT OF INTEREST OR THE APPEARANCE OF CONFLICT OF INTEREST ARISES, A TRUSTEE OR EMPLOYEE SHOULD APPRISE HIS/HER SUPERIOR AND THE BOARD PRESIDENT WHO WILL INVESTIGATE AND REPORT THE FACT OF THE INQUIRY AND RESULTS OF HIS INVESTIGATION TO THE CHIEF EXECUTIVE OFFICER ("CEO") AND THE BOARD OF TRUSTEES FOR RESOLUTION. A TRUSTEE HAVING A CONFLICT QUESTION SHALL TAKE IT TO THE PRESIDENT OF THE BOARD OF TRUSTEES WHO, IF HE/SHE CANNOT RESOLVE IT, WILL REFER THE QUESTION TO THE BOARD OF TRUSTEES FOR RESOLUTION. THE DESIGNEE RESPONSIBLE FOR REPORTING TO AND MANAGING ANY POTENTIAL CONFLICT OF INTEREST IS THE CEO/BUSINESS MANAGER OF CLCCS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$2.37$1.16$1.61$1.50$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.28$2.55$1.27$1.79$1.57$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.37$2.86$1.49$1.63$1.38$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$3.00$1.74$1.44$1.39$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.29$3.08$1.79$1.54$1.57$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.28$3.05$1.76$1.61$1.66$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.30$3.01$1.71$1.63$1.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.26$2.82$1.56$1.54$1.67$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.21$2.64$1.43$1.53$1.60$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.32$2.59$1.27$1.39$1.46$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.58$0.92$1.53$1.47$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.62$0.86$1.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.55$0.69$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.77$0.59$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.83$0.57$1.21