Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2014 • EIN 27-3480706
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$288,227
No earlier filing loaded for comparison.
Net Assets
$288,227
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue
$328,444
No earlier filing loaded for comparison.
Expenses
$44,591
No earlier filing loaded for comparison.
Net Income
$283,853
No earlier filing loaded for comparison.
The mission of the first state montessori academy is to create successful, contributing, life-long learners in a montessori public educational program for students in kindergarten through 8th grade.
Fsma is an approved delaware charter school. The organization obtained a leased building, made renovations, and hired a head of school in fiscal year 2013. The school opened in august 2014 serving grades k through 6.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $4,374 | $288,227 | ▲ $283,853 |
| Land, Buildings, and Equipment, Net | $0 | $257,235 | ▲ $257,235 |
| Cash and Non-Interest-Bearing Accounts | $4,374 | $30,992 | ▲ $26,618 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $4,374 | $288,227 | ▲ $283,853 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,374 | $288,227 | ▲ $283,853 |
| Total Liabilities and Net Assets / Fund Balance | $4,374 | $288,227 | ▲ $283,853 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $257,235 | - | $257,235 |
| Name | Title |
|---|---|
| Gregg Moist | Bod Chair |
| Beth Carter | Bod Member |
| Erin Carroll | Bod Member |
| Gina Castelli | Bod Member |
| Heather Townsend | Bod Member |
| Hunter Clark-fields | Bod Member |
| Katie Mccormick | Bod Member |
| Laura Messinger | Bod Member |
| Veena Rao | Bod Member |
| Yvonne Nass | Bod Member |
| Corey Lamborn | Bod Secretary |
| Jessie Keith | Bod Secretary |
| Sean Boyd | Bod Treasurer |
| Courtney Fox | Head of School |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $26,883 |
| Other Expenses | $17,708 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $25,374 | - | $25,374 |
| Advertising | $9,363 | - | - | $9,363 |
| Office Expenses | $4,541 | - | - | $4,541 |
| Fees for Services Management | - | $2,525 | - | $2,525 |
| Payroll Taxes | - | $1,509 | - | $1,509 |
| Other Expenses | $630 | - | - | $630 |
| Total Functional Expenses | $15,183 | $29,408 | $0 | $44,591 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Courtney Fox | Former Bod Chair | Hired as Head of School | No | $25,374 |
“Sean boyd and kathleen mccormick had a family relationship.”
“Copies of form 990 are provided to all board members and reviewed in a board of directors meeting.”
“Board members must disclose all actual or potential conflicts of interest during board meetings.”
“Compensation was based on average compensation data for equivalent positions in delaware charter schools and set at 10% less than a local public school district.”
“The academy's governing documents, conflict of interest policy and financial statements are available on its website.”
“Fsma's sole goal in the fiscal year was to open a k-6 grade charter school in august 2014. The activities included: 1. Raising start-up funds from foundations and other donors; 2. Hiring a head of school and beginning the hiring processes for school staff; 3. Executing a student enrollment program; 4. Securing a school building and completing required renovations; 5. Initiating pre-opening school operations that included: acquiring school materials and curriculum as well as hiring a management company to help the organization with human resources services (set up hr files) and the hiring process. School curriculum was written and submitted to the delaware department of education.”
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 | 1 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FSMA IS AN APPROVED DELAWARE CHARTER SCHOOL. THE ORGANIZATION OBTAINED A LEASED BUILDING, MADE RENOVATIONS, AND HIRED A HEAD OF SCHOOL IN FISCAL YEAR 2013. THE SCHOOL OPENED IN AUGUST 2014 SERVING GRADES K THROUGH 6. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 9363 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9363 |
| IRS990/AllOtherContributionsAmt | 0 | 327211 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | COURTNEY FOX |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3025761500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1000 NORTH FRENCH STREET |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | WILMINGTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | DE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 19801 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4374 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 30992 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 25374 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 25374 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 328444 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 17708 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 283853 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 26883 |
| IRS990/CYTotalExpensesAmt | 0 | 44591 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 328444 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE ACADEMY PREPARED FOR OPENING IN AUGUST OF 2014 BY TAKING THE FOLLOWING STEPS DURING THE CURRENT YEAR: SECURING AND RENOVATING A FACILITY AT 1000 NORTH FRENCH STREET TO COMPLY WITH ADA REQUIREMENTS AND DEVELOP APPROPRIATE CLASSROOMS; HIRING A HEAD OF SCHOOL TASKED WITH PREPARING THE SCHOOL FOR OPENING, INCLUDING HIRING OF TEACHERS AND STAFF; AND HOLDING A STUDENT ENROLLMENT CAMPAIGN. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DoingBusinessAsName/BusinessNameLine1 | 0 | FSMA |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 15183 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 1233 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2525 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2525 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GREGG MOIST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SEAN BOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JESSIE KEITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | COREY LAMBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KATIE MCCORMICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LAURA MESSINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | YVONNE NASS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | VEENA RAO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HEATHER TOWNSEND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BETH CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | HUNTER CLARK-FIELDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | GINA CASTELLI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ERIN CARROLL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | COURTNEY FOX |
| 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/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOD TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | HEAD OF SCHOOL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 328444 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 257235 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 257235 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE CORPORATION IS A NONPROFIT ORGANIZATION FORMED FOR THE EXCLUSIVE CHARITABLE PURPOSE OF EDUCATING CHILDREN IN DELAWARE. THE BUSINESS OF THE CORPORATION IS RESTRICTED TO THE OPENING AND OPERATION OF A CHARTER SCHOOL UNDER THE LAWS OF THE STATE OF DELAWARE. THE BUSINESS OF THE CORPORATION MAY INVOLVE OPENING AND OPERATING A CHARTER SCHOOL, BEFORE SCHOOL PROGRAMS, AFTER SCHOOL PROGRAMS, AND EDUCATIONALLY RELATED PROGRAMS OFFERED OUTSIDE THE TRADITIONAL YEAR. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4374 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 288227 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4541 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4541 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 1 | PROFESSIONAL MEMBERSHIP |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 649 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 630 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 649 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 630 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1509 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1509 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | GREGG MOIST |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 0 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 283853 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 4374 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 288227 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 257235 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 257235 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 257235 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 0 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ACADEMY IS A DELAWARE PUBLIC CHARTER SCHOOL. THE DELAWARE PUBLIC NONDISCRIMINATORY POLICY, UNDERWHICH THE ACADEMY FALLS, IS PUBLISHED BY THE STATE OF DELAWARE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL IS PUBLIC AND FREE TO THE PUBLIC. THEREFORE NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE ARE AWARDED. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | THE ACADEMY IS A PUBLIC SCHOOL AND, THEREFORE, IS EXEMPT FROM REV. PROC. 75-50. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Part I, Line 7 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | COURTNEY FOX |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FORMER BOD CHAIR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 25374 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | HIRED AS HEAD OF SCHOOL |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | COURTNEY FOX WAS THE BOARD OF DIRECTORS CHAIR; SHE RESIGNED AND THEN WAS HIRED AS THE HEAD OF SCHOOL BY THE BOARD OF DIRECTORS. SHE EXCLUDED HERSELF FROM ANY VOTING ON THE HEAD OF SCHOOL POSITION. THE COMPENSATION TO COURTNEY WAS NOT A SINGLE TRANSACTION, BUT WAS A SALARY THAT STARTED IN APRIL 2014, AFTER SHE HAD RESIGNED FROM THE BOARD OF DIRECTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FSMA'S SOLE GOAL IN THE FISCAL YEAR WAS TO OPEN A K-6 GRADE CHARTER SCHOOL IN AUGUST 2014. THE ACTIVITIES INCLUDED: 1. RAISING START-UP FUNDS FROM FOUNDATIONS AND OTHER DONORS; 2. HIRING A HEAD OF SCHOOL AND BEGINNING THE HIRING PROCESSES FOR SCHOOL STAFF; 3. EXECUTING A STUDENT ENROLLMENT PROGRAM; 4. SECURING A SCHOOL BUILDING AND COMPLETING REQUIRED RENOVATIONS; 5. INITIATING PRE-OPENING SCHOOL OPERATIONS THAT INCLUDED: ACQUIRING SCHOOL MATERIALS AND CURRICULUM AS WELL AS HIRING A MANAGEMENT COMPANY TO HELP THE ORGANIZATION WITH HUMAN RESOURCES SERVICES (SET UP HR FILES) AND THE HIRING PROCESS. SCHOOL CURRICULUM WAS WRITTEN AND SUBMITTED TO THE DELAWARE DEPARTMENT OF EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SEAN BOYD AND KATHLEEN MCCORMICK HAD A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COPIES OF FORM 990 ARE PROVIDED TO ALL BOARD MEMBERS AND REVIEWED IN A BOARD OF DIRECTORS MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS MUST DISCLOSE ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST DURING BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION WAS BASED ON AVERAGE COMPENSATION DATA FOR EQUIVALENT POSITIONS IN DELAWARE CHARTER SCHOOLS AND SET AT 10% LESS THAN A LOCAL PUBLIC SCHOOL DISTRICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ACADEMY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | DE |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4374 |
| IRS990/TotalAssetsEOYAmt | 0 | 288227 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4374 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 288227 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 328444 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 29408 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 15183 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 44591 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4374 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 288227 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 15183 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 328444 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 40 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4374 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 288227 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 1000 NORTH FRENCH STREET |
| IRS990/USAddress/City | 0 | WILMINGTON |
| IRS990/USAddress/State | 0 | DE |
| IRS990/USAddress/ZIPCode | 0 | 19801 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 13 |
| IRS990/VotingMembersIndependentCnt | 0 | 13 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FIRSTSTATEMONTESSORI.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SEAN BOYD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3025761500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-02-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | FIRST STATE MONTESSORI ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FIRS |
| ReturnHeader/Filer/EIN | 0 | 273480706 |
| ReturnHeader/Filer/PhoneNum | 0 | 3025761500 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1000 NORTH FRENCH STREET |
| ReturnHeader/Filer/USAddress/City | 0 | WILMINGTON |
| ReturnHeader/Filer/USAddress/State | 0 | DE |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 19801 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 510229493 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | BARBACANE THORNTON & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 200 SPRINGER BLDG 3411 SILVERSIDE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2 | 0 | RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | WILMINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | DE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 198104866 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3024788940 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-02-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY A KOWALCZYK CPA |
| ReturnHeader/ReturnTs | 0 | 2015-02-15T20:03:14-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.