Civic Intelligence

Centre Learning Commnunity Charter School

990 • Fiscal year 2023 • EIN 25-1810507

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 12, 2024

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

98th percentile

1.99x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

1.42x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$129,692

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

18th percentile

-6.3%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

10.0%

Faster revenue growth than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,283,178

Down $85,842 (-6.3%) from 2022

Net Assets

Up

-$1,265,788

Up $225,949 (+15%) from 2022

Liabilities

Down

$2,548,966

Down $311,791 (-11%) from 2022

Revenue

Up

$1,793,680

Up $162,914 (+10.0%) from 2022

Expenses

Up

$1,567,731

Up $188,369 (+14%) from 2022

Net Income

Down

$225,949

Down $25,455 (-10%) from 2022

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

2023

Assets$1,283,178
Liabilities$2,548,966
Net Assets-$1,265,788

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

2023

Revenue$1,793,680
Expenses$1,567,731
Net Income$225,949
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 12, 2024
Return Version
2022v5.0
Gross Receipts
$1,793,680
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$883,796$913,624▲ $29,828
Cash and Non-Interest-Bearing Accounts$414,547$347,440▼ $67,107
Pledges and Grants Receivable-$15,331-
Accounts Receivable$70,677$6,783▼ $63,894
Total Assets$1,369,020$1,283,178▼ $85,842
Liabilities
Other Liabilities$2,347,331$2,058,254▼ $289,077
Mortgage Notes Payable Secured by Investment Property$453,623$428,799▼ $24,824
Accounts Payable and Accrued Expenses$59,803$61,913▲ $2,110
Total Liabilities$2,860,757$2,548,966▼ $311,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,491,737$-1,265,788▲ $225,949
Total Net Assets Fund Balance$-1,491,737$-1,265,788▲ $225,949
Total Liabilities and Net Assets / Fund Balance$1,369,020$1,283,178▼ $85,842

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$592,843$656,392$1,249,235
Equipment$100,781$526,015$626,796
Land$220,000-$220,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian RowanBusiness ManagerFT$88,575$41,117$129,692
Deb SwartzBm/special Education TeacherFT$77,274$46,714$123,988
Kelly KennedyBm/lead TeacherFT$64,468$56,814$121,282
Amanda MasonBm (until 12/31/22)/lead TeacherFT$63,851$51,125$114,976
Morgan MitchellBm (until 12/31/22)/lead TeacherFT$65,985$45,791$111,776
Marcy ChichesterBm/special Education TeacherFT$57,217$20,092$77,309

Board Members and Trustees

NameTitle
Mike JanikPresident
Melissa StitzerVice President
Holly WintersBoard Member
Michele DiazBoard Member
Colleen FreyvogelSecretary
Kosta DussiasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,965
Program Service Revenue
$1,458,601
Investment Income
$1,643
Other Revenue
$279,471
Change in Net Assets
$225,949

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,514,209
Revenue Not Reported on Financial Statements
$279,471
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$279,471
Total Revenue per Audited Statements
$1,514,209
Total Revenue per Form 990
$1,793,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,249,243
Other Expenses$318,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$556,441$115,280-$671,721
Pension Plan Contributions$230,941$105-$231,046
Other Employee Benefits$126,139$15,873-$142,012
Current Officers, Directors, Trustees, and Key Employees-$138,821-$138,821
Occupancy$45,130$90,108-$135,238
Payroll Taxes$55,741$9,902-$65,643
Depreciation Depletion$63,223--$63,223
Office Expenses$17,117$19,532-$36,649
Fees for Services Accounting-$26,617-$26,617
Interest-$15,923-$15,923
Insurance$14,668--$14,668
Other Expenses$7,763$3,181-$10,944
Information Technology$4,084$4,660-$8,744
Advertising$223$3,111-$3,334
Fees for Services Other$1,212$1,936-$3,148
Total Functional Expenses$1,122,682$445,049$0$1,567,731

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,567,731
Expenses per Audited Statements$1,288,260
Total Expenses per Audited Statements$1,288,260
Expenses Not Reported on Financial Statements$279,471
Other Expense Adjustments$279,471
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$2,058,254
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
2024-02-12
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
25
Volunteers
6

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, 2023.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

PENSION INCOME 279,471.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

PENSION INCOME 279,471.

Raw XML AppendixShowing 400 of 476 raw XML fields

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IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04660
IRS990/InformationTechnologyGrp/ProgramServicesAmt04084
IRS990/InformationTechnologyGrp/TotalAmt08744
IRS990/InsuranceGrp/ProgramServicesAmt014668
IRS990/InsuranceGrp/TotalAmt014668
IRS990/InterestGrp/ManagementAndGeneralAmt015923
IRS990/InterestGrp/TotalAmt015923
IRS990/InvestmentIncomeGrp/ExclusionAmt0293
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0293
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01182407
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0883796
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0913624
IRS990/LandBldgEquipCostOrOtherBssAmt02096031
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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/BOYAmt0453623
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0428799
IRS990/NetAssetsOrFundBalancesBOYAmt0-1491737
IRS990/NetAssetsOrFundBalancesEOYAmt0-1265788
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01350
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01350
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1491737
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1265788
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt090108
IRS990/OccupancyGrp/ProgramServicesAmt045130
IRS990/OccupancyGrp/TotalAmt0135238
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019532
IRS990/OfficeExpensesGrp/ProgramServicesAmt017117
IRS990/OfficeExpensesGrp/TotalAmt036649
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015873
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0126139
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0142012
IRS990/OtherExpensesGrp/Desc0OPER. OF NONINST.
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03181
IRS990/OtherExpensesGrp/ProgramServicesAmt07763
IRS990/OtherExpensesGrp/TotalAmt010944
IRS990/OtherLiabilitiesGrp/BOYAmt02347331
IRS990/OtherLiabilitiesGrp/EOYAmt02058254
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PENSION INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0279471
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0279471
IRS990/OtherRevenueTotalAmt0279471
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0115280
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0556441
IRS990/OtherSalariesAndWagesGrp/TotalAmt0671721
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09902
IRS990/PayrollTaxesGrp/ProgramServicesAmt055741
IRS990/PayrollTaxesGrp/TotalAmt065643
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0105
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0230941
IRS990/PensionPlanContributionsGrp/TotalAmt0231046
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015331
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIAN ROWAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1NONINSTRUCTIONAL SERVI
IRS990/ProgramServiceRevenueGrp/Desc2OPERATION & MAINTENANC
IRS990/ProgramServiceRevenueGrp/Desc3ADMINISTRATIVE & FINAN
IRS990/ProgramServiceRevenueGrp/Desc4INSTRUCTIONAL STUDENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01405626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125601
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt221158
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34471
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41745
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01405626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125601
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34471
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41745
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033278
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0139
IRS990/PYOtherExpensesAmt0278904
IRS990/PYOtherRevenueAmt0233734
IRS990/PYProgramServiceRevenueAmt01363615
IRS990/PYRevenuesLessExpensesAmt0251404
IRS990/PYSalariesCompEmpBnftPaidAmt01100458
IRS990/PYTotalExpensesAmt01379362
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01630766
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0225949
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01458601
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0592843
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0656392
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01249235
IRS990ScheduleD/EquipmentGrp/BookValueAmt0100781
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0526015
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0626796
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0279471
IRS990ScheduleD/ExpensesSubtotalAmt01288260
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0220000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0220000
IRS990ScheduleD/OtherExpensesNotIncludedAmt0279471
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02058254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0279471
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0279471
IRS990ScheduleD/RevenueSubtotalAmt01514209
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, 2023.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PENSION INCOME 279,471.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PENSION INCOME 279,471.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0913624
IRS990ScheduleD/TotalExpensesPerForm990Amt01567731
IRS990ScheduleD/TotalLiabilityAmt02058254
IRS990ScheduleD/TotalRevenuePerForm990Amt01793680
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01514209
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01288260
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES, BOARD MINUTES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01369020

Document Assets

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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