Civic Intelligence

Pineapple Cove Classical Academy at West Melbourne

990 • Fiscal year 2020 • EIN 30-1006718

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 01, 2020

Organization ProfilePINEAPPLECOVECLASSICALACADEMYWM.COM
3455 Norfolk ParkwayWest Melbourne, FL 32904

(321) 499-2585

Siviq Scores

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

Liabilities / Assets

96th percentile

1.16x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

2.91x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

23rd percentile

-5.8%

Higher net margin than 23% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets96th percentile

Assets

$12,125,252

No earlier filing loaded for comparison.

Net Assets

-$1,903,831

No earlier filing loaded for comparison.

Liabilities

$14,029,083

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin23rd percentile

Revenue

$4,820,521

No earlier filing loaded for comparison.

Expenses

$5,101,302

No earlier filing loaded for comparison.

Net Income

-$280,781

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30M$20M$10M$0-$10MAssets 2020: $12,125,252Liabilities 2020: $14,029,083Net Assets 2020: -$1,903,8312020Assets 2021: $22,494,529Liabilities 2021: $24,275,426Net Assets 2021: -$1,780,8972021Assets 2022: $22,341,962Liabilities 2022: $24,345,903Net Assets 2022: -$2,003,9412022Assets 2023: $21,605,981Liabilities 2023: $24,067,282Net Assets 2023: -$2,461,3012023Assets 2024: $21,478,333Liabilities 2024: $24,153,873Net Assets 2024: -$2,675,5402024

Highlighted filing

2020

Assets$12,125,252
Liabilities$14,029,083
Net Assets-$1,903,831
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MRevenue 2020: $4,820,521Expenses 2020: $5,101,302Net Income 2020: -$280,7812020Revenue 2021: $6,377,842Expenses 2021: $6,195,243Net Income 2021: $182,5992021Revenue 2022: $8,310,748Expenses 2022: $8,792,796Net Income 2022: -$482,0482022Revenue 2023: $8,762,150Expenses 2023: $9,219,510Net Income 2023: -$457,3602023Revenue 2024: $10,532,567Expenses 2024: $10,746,806Net Income 2024: -$214,2392024

Highlighted filing

2020

Revenue$4,820,521
Expenses$5,101,302
Net Income-$280,781
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 1, 2020
Return Version
2019v5.0
Gross Receipts
$4,820,521
Mission and Program Overview

Mission

To develop graduates in mind and character through a classical, content- rich curriculum that emphasizes the principles of virtuous living, traditional learning, and civic responsibility. We are building intelligent, virtuous, american citizens.

To develop graduates in mind and character through a classical, content- rich curriculum that emphasizes the principles of virtuous living, traditional learning, and civic responsibility. We are building intelligent, virtuous american citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,128,337$11,282,820▲ $154,483
Cash and Non-Interest-Bearing Accounts$135,399$809,334▲ $673,935
Prepaid Expenses and Deferred Charges$20,239$25,618▲ $5,379
Accounts Receivable$23,413$7,480▼ $15,933
Rtn Earn Endowment Incm Other Fnds$14,284$-289,995▼ $304,279
Pd in Cap Srpls Land Bldg Eqp Fund$-2,080,199$-1,613,836▲ $466,363
Total Assets$11,307,388$12,125,252▲ $817,864
Liabilities
Tax Exempt Bond Liabilities$12,728,536$12,775,450▲ $46,914
Mortgage Notes Payable Secured by Investment Property-$495,000-
Other Liabilities$480,000$480,000→ $0
Accounts Payable and Accrued Expenses$164,767$278,633▲ $113,866
Total Liabilities$13,373,303$14,029,083▲ $655,780
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,065,915$-1,903,831▲ $162,084
Total Liabilities and Net Assets / Fund Balance$11,307,388$12,125,252▲ $817,864

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,226,752$518,427$10,745,179
Land$950,000-$950,000
Equipment$106,068$53,236$159,304
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Lisa WheelerPresident
Mike ContrerasMember
Shakira GuiceMember
Nicole SilvestriParent Liais
Revenue and Support

Revenue Composition

Contributions and Grants
$4,296,133
Program Service Revenue
$330,351
Investment Income
$1,636
Other Revenue
$192,401
All Other Contributions
$35
Change in Net Assets
$-280,781

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,820,521
Total Revenue per Audited Statements
$4,820,521
Total Revenue per Form 990
$4,820,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,101,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$930,677--$930,677
All Other Expenses$571,788--$571,788
Depreciation Depletion$303,203--$303,203
Other Expenses$238,058$419,617-$238,058
Total Functional Expenses$4,173,637$927,665$0$5,101,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,101,302
Total Expenses per Audited Statements$5,101,302
Total Expenses per Form 990$5,101,302
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Taxable Bonds$480,000

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWilmington Trust2018-01-17$12,901,000CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$13,580,000--$175,873

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is prepared by an independent cpa firm and a draft is provided to the finance committee for review. The final 990 is provided to the board for approval.”

Form 990, Page 6, Part VI, Line 12C

“At each board meeting, the agenda is notated to remind board members to recuse from voting on any item that may be a conflict of interest.”

Form 990, Page 6, Part VI, Line 15B

“The principal is paid in accordance with the school district's pay scale.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Pineapple Cove Classical Academy
EIN
30-1006718
Phone
3214992585
Address
3455 NORFOLK PARKWAY, WEST MELBOURNE, FL 32904

Signing Officer

Name
Lisa Wheeler
Title
President
Phone
3218029500
Signed
2020-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Wheeler
Formed
2016
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
108
Volunteers
100

Preparer

Firm
Moss Krusick & Associates LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To develop graduates in mind and character through a classical, content- rich curriculum that emphasizes the principles of virtuous living, traditional learning, and civic responsibility. We are building intelligent, virtuous american citizens.”

Form 990, Page 2, Part III, Line 4A

“To provide a rigorous curriculum that uses time-tested instructional approaches with proven track records of success. The foundation for pineapple cove classical academys curriculum is the core knowledge sequence. The core knowledge sequence is based upon e.d. Hirschs idea of cultural literacy, which makes it the ideal basis for a classical liberal arts school. The term innovative learning methods refers to new ideas and new manners of delivering instruction to students. While schools should always have the worthy goal of improving student learning outcomes and concrete methods of self-evaluation, pcca believes the greater goal is to produce students who communicate effectively, are virtuous, possess cultural literacy, and are active and productive members of american society. In order to accomplish this valuable goal, we propose to use time-honored instructional methods that may not fit the standard definition of innovative, but whose results speak volumes. These methods are the cornerstone of classical education.”

Form 990, Part IX, Line 24E

“Exceptional instruction 206,088 0 0 food service 148,151 0 0 community services 88,205 0 0 student activities 84,987 0 0 instruction related tech 34,969 0 0 staff development 4,900 0 0 maitenance of plant 4,488 0 0 total 571,788 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The school is exempt from federal tax under section 501(c)(3)of the internal revenue code. Accordingly, no provision for income taxes has been invluded in the accompanying financial states. Additionally, no uncertain tax positions have been made requiring disclosure in the related note to financial statements. The schools income tax returns for the past three years are subject to examination by tax authorities and may change upon examination.”

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IRS990/Desc0TO PROVIDE A RIGOROUS CURRICULUM THAT USES TIME-TESTED INSTRUCTIONAL APPROACHES WITH PROVEN TRACK RECORDS OF SUCCESS. THE FOUNDATION FOR PINEAPPLE COVE CLASSICAL ACADEMYS CURRICULUM IS THE CORE KNOWLEDGE SEQUENCE. THE CORE KNOWLEDGE SEQUENCE IS BASED UPON E.D. HIRSCHS IDEA OF CULTURAL LITERACY, WHICH MAKES IT THE IDEAL BASIS FOR A CLASSICAL LIBERAL ARTS SCHOOL. THE TERM INNOVATIVE LEARNING METHODS REFERS TO NEW IDEAS AND NEW MANNERS OF DELIVERING INSTRUCTION TO STUDENTS. WHILE SCHOOLS SHOULD ALWAYS HAVE THE WORTHY GOAL OF IMPROVING STUDENT LEARNING OUTCOMES AND CONCRETE METHODS OF SELF-EVALUATION, PCCA BELIEVES THE GREATER GOAL IS TO PRODUCE STUDENTS WHO COMMUNICATE EFFECTIVELY, ARE VIRTUOUS, POSSESS CULTURAL LITERACY, AND ARE ACTIVE AND PRODUCTIVE MEMBERS OF AMERICAN SOCIETY. IN ORDER TO ACCOMPLISH THIS VALUABLE GOAL, WE PROPOSE TO USE TIME-HONORED INSTRUCTIONAL METHODS THAT MAY NOT FIT THE STANDARD DEFINITION OF INNOVATIVE, BUT WHOSE RESULTS SPEAK VOLUMES. THESE METHODS ARE THE CORNERSTONE OF CLASSICAL EDUCATION.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL TAX UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INVLUDED IN THE ACCOMPANYING FINANCIAL STATES. ADDITIONALLY, NO UNCERTAIN TAX POSITIONS HAVE BEEN MADE REQUIRING DISCLOSURE IN THE RELATED NOTE TO FINANCIAL STATEMENTS. THE SCHOOLS INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES AND MAY CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES AND VIDEOS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECEIVES GRANTS THROUGH THE FLORIDA DEPT OF EDUCATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0WILMINGTON TRUST CONSTRUCTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt0CAPITAL TRUST AGENCY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DEVELOP GRADUATES IN MIND AND CHARACTER THROUGH A CLASSICAL, CONTENT- RICH CURRICULUM THAT EMPHASIZES THE PRINCIPLES OF VIRTUOUS LIVING, TRADITIONAL LEARNING, AND CIVIC RESPONSIBILITY. WE ARE BUILDING INTELLIGENT, VIRTUOUS AMERICAN CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE A RIGOROUS CURRICULUM THAT USES TIME-TESTED INSTRUCTIONAL APPROACHES WITH PROVEN TRACK RECORDS OF SUCCESS. THE FOUNDATION FOR PINEAPPLE COVE CLASSICAL ACADEMYS CURRICULUM IS THE CORE KNOWLEDGE SEQUENCE. THE CORE KNOWLEDGE SEQUENCE IS BASED UPON E.D. HIRSCHS IDEA OF CULTURAL LITERACY, WHICH MAKES IT THE IDEAL BASIS FOR A CLASSICAL LIBERAL ARTS SCHOOL. THE TERM INNOVATIVE LEARNING METHODS REFERS TO NEW IDEAS AND NEW MANNERS OF DELIVERING INSTRUCTION TO STUDENTS. WHILE SCHOOLS SHOULD ALWAYS HAVE THE WORTHY GOAL OF IMPROVING STUDENT LEARNING OUTCOMES AND CONCRETE METHODS OF SELF-EVALUATION, PCCA BELIEVES THE GREATER GOAL IS TO PRODUCE STUDENTS WHO COMMUNICATE EFFECTIVELY, ARE VIRTUOUS, POSSESS CULTURAL LITERACY, AND ARE ACTIVE AND PRODUCTIVE MEMBERS OF AMERICAN SOCIETY. IN ORDER TO ACCOMPLISH THIS VALUABLE GOAL, WE PROPOSE TO USE TIME-HONORED INSTRUCTIONAL METHODS THAT MAY NOT FIT THE STANDARD DEFINITION OF INNOVATIVE, BUT WHOSE RESULTS SPEAK VOLUMES. THESE METHODS ARE THE CORNERSTONE OF CLASSICAL EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND A DRAFT IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINAL 990 IS PROVIDED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT EACH BOARD MEETING, THE AGENDA IS NOTATED TO REMIND BOARD MEMBERS TO RECUSE FROM VOTING ON ANY ITEM THAT MAY BE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRINCIPAL IS PAID IN ACCORDANCE WITH THE SCHOOL DISTRICT'S PAY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXCEPTIONAL INSTRUCTION 206,088 0 0 FOOD SERVICE 148,151 0 0 COMMUNITY SERVICES 88,205 0 0 STUDENT ACTIVITIES 84,987 0 0 INSTRUCTION RELATED TECH 34,969 0 0 STAFF DEVELOPMENT 4,900 0 0 MAITENANCE OF PLANT 4,488 0 0 TOTAL 571,788 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TaxablePartyNotificationInd0false
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IRS990/WhistleblowerPolicyInd0false
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,125,252
Liabilities
$14,029,083
Net assets
-$1,903,831
Revenue
$4,820,521
Expenses
$5,101,302
Net income
-$280,781
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.5$24.2$2.68$10.5$10.7$0.21
2023Detailed filing. Detailed filing data is available for this year.$21.6$24.1$2.46$8.76$9.22$0.46
2022Detailed filing. Detailed filing data is available for this year.$22.3$24.3$2.00$8.31$8.79$0.48
2021Detailed filing. Detailed filing data is available for this year.$22.5$24.3$1.78$6.38$6.20$0.18
2020Detailed filing. Detailed filing data is available for this year.$12.1$14.0$1.90$4.82$5.10$0.28