Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2023 • EIN 27-1731811
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$5,551,134
Up $3,481,453 (+168%) from 2022
Net Assets
Up$2,197,690
Up $215,833 (+11%) from 2022
Liabilities
Up$3,353,444
Up $3,265,620 (+3718%) from 2022
Revenue
Up$4,883,639
Up $166,289 (+3.5%) from 2022
Expenses
Up$4,667,806
Up $141,639 (+3.1%) from 2022
Net Income
Up$215,833
Up $24,650 (+13%) from 2022
To provide elementary and middle school-aged children in Frederick County with a well-rounded, college-focused instructional program that develops student's knowledge, reason, and self-expression
To provide elementary and middle school-aged children in Frederick County with a well-rounded, college-focused instructional program that develops students' knowledge, reason, and self-expression
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,363,517 | $1,771,522 | ▲ $408,005 |
| Cash and Non-Interest-Bearing Accounts | $598,987 | $491,650 | ▼ $107,337 |
| Land, Buildings, and Equipment, Net | $91,397 | $136,318 | ▲ $44,921 |
| Prepaid Expenses and Deferred Charges | $15,780 | $78,445 | ▲ $62,665 |
| Accounts Receivable | - | $2,064 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $2,069,681 | $5,551,134 | ▲ $3,481,453 |
| Other Assets Total | - | $3,071,135 | - |
| Liabilities | |||
| Other Liabilities | - | $3,119,006 | - |
| Accounts Payable and Accrued Expenses | $87,824 | $234,438 | ▲ $146,614 |
| Total Liabilities | $87,824 | $3,353,444 | ▲ $3,265,620 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,981,857 | $2,197,690 | ▲ $215,833 |
| Total Net Assets Fund Balance | $1,981,857 | $2,197,690 | ▲ $215,833 |
| Total Liabilities and Net Assets / Fund Balance | $2,069,681 | $5,551,134 | ▲ $3,481,453 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $31,177 | $354,575 | $385,752 |
| Equipment | $97,683 | $84,692 | $182,375 |
| Other Land Buildings | $7,458 | $142,446 | $149,904 |
| Other Assets Org | $3,071,135 | - | - |
| Name | Title |
|---|---|
| Nkechi Ileka-Adeoye | Fmr. President |
| Debbie Shoffner | President |
| Dr Lei Sun | Vice President |
| Danielle Tracey | Director |
| Robert Wells | Director |
| Salimeh Khaleeli | Director |
| Carla Stevens | Fmr. Director |
| John Funderburk | Fmr. Director |
| Thomas Olivero | Fmr. Director |
| Debbie Nnameka | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,405,552 |
| Other Expenses | $1,262,254 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,257,144 | $523,228 | - | $2,780,372 |
| Occupancy | $773,754 | $76,114 | - | $849,868 |
| Other Employee Benefits | $266,867 | $43,986 | - | $310,853 |
| Payroll Taxes | $155,745 | $25,670 | - | $181,415 |
| Pension Plan Contributions | $114,105 | $18,807 | - | $132,912 |
| Fees for Services Legal | - | $102,523 | - | $102,523 |
| Fees for Services Accounting | - | $53,582 | - | $53,582 |
| Depreciation Depletion | $49,137 | $2,586 | - | $51,723 |
| Insurance | $23,164 | $3,818 | - | $26,982 |
| Fees for Services Other | - | $23,720 | - | $23,720 |
| Other Expenses | $2,317 | $17,555 | - | $19,872 |
| Advertising | - | $2,921 | - | $2,921 |
| Total Functional Expenses | $3,769,939 | $897,867 | $0 | $4,667,806 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $4,671,511 |
| Expenses per Audited Statements | $4,667,806 |
| Total Expenses per Form 990 | $4,667,806 |
| Expenses Not Reported on Form 990 | $3,705 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $5,539 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Lease payable | $3,119,006 |
“The Form 990 is reviewed by the Board of Trustees prior to filing with the IRS.”
“Officers, Directors, Trustees and Key Employees are expected to annually disclose conflicts of interest as part of routine business. Should something arise which would create a conflict, those individuals would recuse themselves from Board votes/actions.”
“Available on site upon request.”
“The Internal Revenue Service has not examined (audited) the previous tax return of the School, thus the previous three (3) years are subject to examination. The School has not taken any questionable tax positions with respect to unrelated business income tax or anything that would jeopardize its 501(c)(3) status.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 87824 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 234438 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2064 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To provide elementary and middle school-aged children in Frederick County with a well-rounded, college-focused instructional program that develops students' knowledge, reason, and self-expression |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2921 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2921 |
| IRS990/AllOtherContributionsAmt | 0 | 5193 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Management |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2402361200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8445 Spires Way CC |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Frederick |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21701 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 598987 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 491650 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 492546 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 44362 |
| IRS990/CYOtherExpensesAmt | 0 | 1262254 |
| IRS990/CYOtherRevenueAmt | 0 | 20618 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4326113 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 215833 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3405552 |
| IRS990/CYTotalExpensesAmt | 0 | 4667806 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4883639 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2586 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 49137 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 51723 |
| IRS990/Desc | 0 | Public Charter School |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3769939 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 53582 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 53582 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 102523 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 102523 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 23720 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 23720 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Nkechi Ileka-Adeoye |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Debbie Shoffner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dr Lei Sun |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Danielle Tracey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | John Funderburk |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Debbie Nnameka |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Carla Stevens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Thomas Olivero |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Salimeh Khaleeli |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Robert Wells |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Fmr. President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Fmr. Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Fmr. Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Fmr. Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingGrossIncomeAmt | 0 | 5539 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 487353 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4883639 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 13933 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3818 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23164 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 26982 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 44362 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 44362 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 581713 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 91397 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 136318 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 718031 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To provide elementary and middle school-aged children in Frederick County with a well-rounded, college-focused instructional program that develops students' knowledge, reason, and self-expression |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1981857 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2197690 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 5539 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 13933 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 13933 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1981857 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2197690 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 76114 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 773754 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 849868 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3071135 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 43986 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 266867 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 310853 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies/curriculum |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | Other |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 937 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2420 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 17555 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 81717 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 45989 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2317 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 82654 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48409 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19872 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3119006 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Revenue |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1146 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1146 |
| IRS990/OtherRevenueTotalAmt | 0 | 1146 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 523228 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2257144 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2780372 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 25670 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 155745 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 181415 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 18807 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 114105 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 132912 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15780 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 78445 |
| IRS990/PrincipalOfficerNm | 0 | Debbie Shoffner |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Per pupil revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4326113 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4326113 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 631642 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2653 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1330061 |
| IRS990/PYOtherRevenueAmt | 0 | 31938 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4051117 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 191183 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3196106 |
| IRS990/PYTotalExpensesAmt | 0 | 4526167 |
| IRS990/PYTotalRevenueAmt | 0 | 4717350 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 215833 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 13933 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 4326113 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1363517 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1771522 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 3705 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 3705 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 97683 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 84692 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 182375 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3705 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4667806 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 31177 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 354575 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 385752 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 3071135 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Right-of-use asset |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 7458 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 142446 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 149904 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3119006 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Lease payable |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 3705 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4883639 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Internal Revenue Service has not examined (audited) the previous tax return of the School, thus the previous three (3) years are subject to examination. The School has not taken any questionable tax positions with respect to unrelated business income tax or anything that would jeopardize its 501(c)(3) status. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 136318 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3071135 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4667806 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3119006 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4883639 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4887344 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4671511 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Website |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Receives financial assistance from the government. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Form 990 is reviewed by the Board of Trustees prior to filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Officers, Directors, Trustees and Key Employees are expected to annually disclose conflicts of interest as part of routine business. Should something arise which would create a conflict, those individuals would recuse themselves from Board votes/actions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Available on site upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2069681 |
| IRS990/TotalAssetsEOYAmt | 0 | 5551134 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2069681 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5551134 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.