Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2023 • EIN 27-4400615
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Down$442,207
Down $185,107 (-30%) from 2022
Net Assets
Down-$152,030
Down $292,836 (-208%) from 2022
Liabilities
Up$594,237
Up $107,729 (+22%) from 2022
Revenue
Down$4,913,494
Down $1,504,340 (-23%) from 2022
Expenses
Down$5,206,330
Down $1,286,675 (-20%) from 2022
Net Income
Down-$292,836
Down $217,665 (-290%) from 2022
Baltimore collegiate school for boys provides the finest liberal arts education possible to baltimore's next generation of young men, ensuring that they will become responsible citizens trained to lead and serve our community, our nation, and our world.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $139,274 | $166,412 | ▲ $27,138 |
| Accounts Receivable | $304,264 | $66,875 | ▼ $237,389 |
| Land, Buildings, and Equipment, Net | $112,409 | $61,612 | ▼ $50,797 |
| Prepaid Expenses and Deferred Charges | $27,080 | $1,437 | ▼ $25,643 |
| Savings and Temporary Cash Investments | $319 | $319 | → $0 |
| Total Assets | $627,314 | $442,207 | ▼ $185,107 |
| Other Assets Total | $43,968 | $145,552 | ▲ $101,584 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $486,508 | $492,581 | ▲ $6,073 |
| Other Liabilities | $0 | $101,656 | ▲ $101,656 |
| Total Liabilities | $486,508 | $594,237 | ▲ $107,729 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $85,042 | $83,347 | ▼ $1,695 |
| Net Assets Without Donor Restrictions | $55,764 | $-235,377 | ▼ $291,141 |
| Total Net Assets Fund Balance | $140,806 | $-152,030 | ▼ $292,836 |
| Total Liabilities and Net Assets / Fund Balance | $627,314 | $442,207 | ▼ $185,107 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $61,612 | $312,161 | $373,773 |
| Other Land Buildings | $0 | $4,999 | $4,999 |
| Other Assets Org | $101,453 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Edwin Avent | Executive Director | FT | $156,000 | $23,400 | $179,400 |
| Name | Title |
|---|---|
| Burck Smith | Chairman |
| Colin Mcdaniels | Member |
| Stephen Abrams | Member |
| Mark Sellers | Secretary |
| Nicole Harrell CPA | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Ler Consultants And Advisors | Operations Consulting | 1027 QUARTON ROAD, Birmingham, MI 48009 | $183,152 |
| Edops | Finance And Accounting | 1611 CONNECTICUT AVENUE NW SUITE 2, Washington, DC 20009 | $166,529 |
| D And T Cleaning Services LLC | Cleaning Services | 300 E LOMBARD STREET, Baltimore, MD 21202 | $160,240 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,992,950 |
| Other Expenses | $2,213,380 |
| Total Fundraising Expense | $94,748 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,053,951 | $206,217 | $36,096 | $2,296,264 |
| Occupancy | $780,352 | $197,383 | - | $977,735 |
| Fees for Services Other | $212,062 | $150,228 | $47,007 | $409,297 |
| Other Employee Benefits | $322,757 | $27,184 | $761 | $350,702 |
| Payroll Taxes | $169,570 | $17,373 | $3,041 | $189,984 |
| Fees for Services Accounting | - | $163,537 | - | $163,537 |
| Current Officers, Directors, Trustees, and Key Employees | $139,538 | $14,010 | $2,452 | $156,000 |
| Insurance | $101,153 | $10,364 | $1,814 | $113,331 |
| Depreciation Depletion | $62,501 | $6,404 | $1,121 | $70,026 |
| Interest | $21,738 | $2,227 | $390 | $24,355 |
| Fees for Services Legal | - | $9,437 | - | $9,437 |
| Other Expenses | $4,156 | $426 | $75 | $4,657 |
| Office Expenses | $4,077 | $438 | $73 | $4,588 |
| All Other Expenses | $2,184 | $224 | $39 | $2,447 |
| Total Functional Expenses | $4,279,374 | $832,208 | $94,748 | $5,206,330 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,207,412 |
| Expenses per Audited Statements | $5,206,330 |
| Total Expenses per Form 990 | $5,206,330 |
| Expenses Not Reported on Form 990 | $1,082 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability - Financing | $101,656 |
“There is no committee that has authority to act on behalf of the governing body.”
“Senior management reviews the 990 after it is prepared by external cpa firm. The finance committee then reviews the 990, followed by the full board of trustees.”
“New board members sign a conflict of interest statement. Existing board members annually attest and sign the conflict of interest statement at the annual meeting. If a potential conflict of interest exists, the board will discuss and ask for legal review, if necessary.”
“A compensation committee was formed, which researched executive director compensation at other charter schools in the baltimore area, based on size of school, when the school started, etc. The committee then submitted this information to the full board of trustees, along with a salary recommendation. The full board negotiated final terms with the executive director, in consultation with legal counsel.”
“AVAILABLE UPON REQUEST.”
“The process has not changed from prior year.”
“The foundation is a not-for-profit that is exempt from federal income taxes, other than net unrelated business income taxes, under the provisions of section 501(c)(3) of the united states internal revenue code and is recognized as such by the internal revenue service. The provisions included in accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The foundation performed an evaluation of uncertain tax positions as of june 30, 2023 and 2022, and determined that there were no matters that would require recognition in the accompanying financial statements or which may have any effect on its tax-exempt status. As of june 30, 2023, the statute of limitations for fiscal years 2020 through 2023 remain open with the u.s. Federal jurisdiction or the various state and local jurisdictions in which the foundation files tax returns. It is the foundation's policy to recognize interest and/or penalties related to uncertain tax positions, if any, as income tax expense in the statements of activities and changes in net assets.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 486508 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 492581 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 304264 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 66875 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD. |
| IRS990/AllOtherContributionsAmt | 0 | 210955 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 39 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 224 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2184 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2447 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4436425320 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2525 KIRK AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BALTIMORE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21218 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 139274 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 166412 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2452 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 14010 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 139538 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 156000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 183152 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 166529 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 160240 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1027 QUARTON ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1611 CONNECTICUT AVENUE NW SUITE 2 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 300 E LOMBARD STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BIRMINGHAM |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | WASHINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | BALTIMORE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | DC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | MD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 48009 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 20009 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 21202 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | LER CONSULTANTS AND ADVISORS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | EDOPS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | D AND T CLEANING SERVICES LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | OPERATIONS CONSULTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | FINANCE AND ACCOUNTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | CLEANING SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 909554 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 397 |
| IRS990/CYOtherExpensesAmt | 0 | 2213380 |
| IRS990/CYOtherRevenueAmt | 0 | 26571 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3976972 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -292836 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2992950 |
| IRS990/CYTotalExpensesAmt | 0 | 5206330 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 94748 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4913494 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1121 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 6404 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 62501 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 70026 |
| IRS990/Desc | 0 | THE FIVE SMOOTH STONES FOUNDATION IS COMMITTED TO TRANSFORMING A GENERATION OF BOYS AND YOUNG MEN IN BALTIMORE CITY THROUGH THE FINEST EDUCATIONAL OPPORTUNITIES POSSIBLE. THE FOUNDATION WAS ORGANIZED TO LAUNCH BALTIMORE COLLEGIATE SCHOOL FOR BOYS AND IS THE OPERATOR OF THE FIRST ALL-BOYS PUBLIC CHARTER SCHOOL IN BALTIMORE CITY DESIGNED WITH AN INTEGRATED CURRICULUM AND ACADEMIC PROGRAM FROM GRADE 4 THROUGH GRADE 8. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 85042 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 83347 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 47 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 4279374 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 163537 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 163537 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 9437 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9437 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 47007 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 150228 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 212062 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 409297 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | 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/PersonNm | 0 | NICOLE HARRELL CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK SELLERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHEN ABRAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | COLIN MCDANIELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EDWIN AVENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BURCK SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 179400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/TitleTxt | 0 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 698599 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4913494 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1814 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10364 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 101153 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 113331 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 390 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2227 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 21738 |
| IRS990/InterestGrp/TotalAmt | 0 | 24355 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 397 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 397 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 317160 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 112409 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 61612 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 378772 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 140806 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -152030 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 55764 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -235377 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 197383 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 780352 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 977735 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 73 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 438 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4077 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4588 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 43968 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 145552 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 761 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 27184 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 322757 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 350702 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL DEVELOPMEN |
| IRS990/OtherExpensesGrp/Desc | 3 | PRINTING AND REPRODUCTI |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1879 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 75 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10735 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16021 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 426 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 236474 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 104774 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 64087 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4156 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 236474 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 117388 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 80108 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4657 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 101656 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 26571 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 26571 |
| IRS990/OtherRevenueTotalAmt | 0 | 26571 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 36096 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 206217 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2053951 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2296264 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 3041 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17373 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 169570 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 189984 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 27080 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1437 |
| IRS990/PrincipalOfficerNm | 0 | EDWIN AVENT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STUDENT ACTIVITY FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3973392 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3580 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3973392 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3580 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1126066 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17 |
| IRS990/PYOtherExpensesAmt | 0 | 2294544 |
| IRS990/PYOtherRevenueAmt | 0 | 1 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5291750 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -75171 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4198461 |
| IRS990/PYTotalExpensesAmt | 0 | 6493005 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6417834 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -292836 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3976972 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 319 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 319 |
| 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/DonatedServicesAndUseFcltsAmt | 0 | 1082 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 1082 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 61612 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 312161 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 373773 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1082 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5206330 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 44099 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 101453 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RIGHT OF USE ASSET - FINANCING LEASE |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4999 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4999 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 101656 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY - FINANCING |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1082 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4913494 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS A NOT-FOR-PROFIT THAT IS EXEMPT FROM FEDERAL INCOME TAXES, OTHER THAN NET UNRELATED BUSINESS INCOME TAXES, UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2020 THROUGH 2023 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATE AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES TAX RETURNS. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 61612 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 145552 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5206330 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 101656 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4913494 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4914576 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5207412 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| 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 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION INCLUDES ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE AND ONLINE AND OFFLINE ADMISSION APPLICATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION RECEIVED FUNDING FROM THE BALTIMORE CITY PUBLIC SCHOOL SYSTEM. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 156000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 23400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | EDWIN AVENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 179400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE IS NO COMMITTEE THAT HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SENIOR MANAGEMENT REVIEWS THE 990 AFTER IT IS PREPARED BY EXTERNAL CPA FIRM. THE FINANCE COMMITTEE THEN REVIEWS THE 990, FOLLOWED BY THE FULL BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NEW BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT. EXISTING BOARD MEMBERS ANNUALLY ATTEST AND SIGN THE CONFLICT OF INTEREST STATEMENT AT THE ANNUAL MEETING. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THE BOARD WILL DISCUSS AND ASK FOR LEGAL REVIEW, IF NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A COMPENSATION COMMITTEE WAS FORMED, WHICH RESEARCHED EXECUTIVE DIRECTOR COMPENSATION AT OTHER CHARTER SCHOOLS IN THE BALTIMORE AREA, BASED ON SIZE OF SCHOOL, WHEN THE SCHOOL STARTED, ETC. THE COMMITTEE THEN SUBMITTED THIS INFORMATION TO THE FULL BOARD OF TRUSTEES, ALONG WITH A SALARY RECOMMENDATION. THE FULL BOARD NEGOTIATED FINAL TERMS WITH THE EXECUTIVE DIRECTOR, IN CONSULTATION WITH LEGAL COUNSEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.