Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Minneola Charter Schools Inc.
990 • Fiscal year 2016 • EIN 45-0468799
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.70x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Up$7,913,901
Up $913,329 (+13%) from 2015
Net Assets
Up$2,406,350
Up $295,717 (+14%) from 2015
Liabilities
Up$5,507,551
Up $617,612 (+13%) from 2015
Revenue And Expenses
Revenue
Down$7,556,418
Down $41,816 (-0.6%) from 2015
Expenses
Up$7,142,861
Up $196,249 (+2.8%) from 2015
Net Income
Down$413,557
Down $238,065 (-37%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Feb 23, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $7,556,418
Mission and Program Overview
Mission
To provide an exceptional educational program committed to producing a strong academic student with good judgement, discipline, and drive, while also establishing a new form of accountability for schools.
Provide a nurturing, supportive, and learning environment so students can reach their full potential.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $5,817,774 | $6,127,526 | ▲ $309,752 |
| Rtn Earn Endowment Incm Other Fnds | $2,110,633 | $2,406,350 | ▲ $295,717 |
| Cash and Non-Interest-Bearing Accounts | $447,682 | $509,436 | ▲ $61,754 |
| Land, Buildings, and Equipment, Net | $167,508 | $131,107 | ▼ $36,401 |
| Accounts Receivable | $3,445 | $12,606 | ▲ $9,161 |
| Prepaid Expenses and Deferred Charges | $25,591 | $7,416 | ▼ $18,175 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $7,000,572 | $7,913,901 | ▲ $913,329 |
| Other Assets Total | $538,572 | $1,125,810 | ▲ $587,238 |
| Liabilities | |||
| Other Liabilities | $4,882,316 | $5,487,115 | ▲ $604,799 |
| Accounts Payable and Accrued Expenses | $7,623 | $20,436 | ▲ $12,813 |
| Total Liabilities | $4,889,939 | $5,507,551 | ▲ $617,612 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,110,633 | $2,406,350 | ▲ $295,717 |
| Total Liabilities and Net Assets / Fund Balance | $7,000,572 | $7,913,901 | ▲ $913,329 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $131,107 | $123,601 | $254,708 |
| Equipment | $0 | $2,359 | $2,359 |
| Other Assets Org | $16,318 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sherry Watts | Principal | FT | $92,776 | $20,758 | $113,534 |
Board Members and Trustees
| Name | Title |
|---|---|
| Janel Plouffe | Board Chairman |
| George Johnson | Vice-chairman |
| James Glover | Board Member |
| Nina Willis-frye | Secretary |
| Thom Doran | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $171,943
- Program Service Revenue
- $7,332,735
- Investment Income
- $51,567
- Other Revenue
- $173
- Change in Net Assets
- $413,557
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $7,556,418
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $85,317
- Total Revenue per Audited Statements
- $7,641,735
- Total Revenue per Form 990
- $7,556,418
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,863,354 |
| Other Expenses | $1,279,507 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,320,429 | $158,154 | - | $4,478,583 |
| Other Employee Benefits | $634,520 | $22,701 | - | $657,221 |
| Fees for Services Other | $326,880 | $17,547 | - | $344,427 |
| Office Expenses | $323,315 | $9,077 | - | $332,392 |
| Payroll Taxes | $318,473 | $11,823 | - | $330,296 |
| Pension Plan Contributions | $275,250 | $8,470 | - | $283,720 |
| Occupancy | $187,739 | $23,147 | - | $210,886 |
| Current Officers, Directors, Trustees, and Key Employees | $109,525 | $4,009 | - | $113,534 |
| Insurance | $67,783 | $18,307 | - | $86,090 |
| Fees for Services Accounting | $27,686 | $27,686 | - | $55,372 |
| Depreciation Depletion | $46,329 | - | - | $46,329 |
| Information Technology | $21,527 | $668 | - | $22,195 |
| Travel | $6,517 | $1,344 | - | $7,861 |
| Other Expenses | $1,395 | $648 | - | $2,043 |
| Total Functional Expenses | $6,832,086 | $310,775 | $0 | $7,142,861 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,228,178 |
| Expenses per Audited Statements | $7,142,861 |
| Total Expenses per Form 990 | $7,142,861 |
| Expenses Not Reported on Form 990 | $85,317 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| His Pension Liability | $1,395,105 |
| Frs Pension Liability | $1,329,775 |
| Due to District | $1,191,304 |
| Frs Deferred Inflows | $817,450 |
| Compensated Absences | $333,960 |
| Opeb Liability | $254,577 |
| Due to Others - Agency Funds | $129,818 |
| Opeb Deferred Outflows | $35,126 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11
“The organization was provided a copy of form 990 for their detail review prior to filing. The principal, assistant director of finance, and the charter board of directors review the return prior to filing with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“The board members are required to complete a state of florida form (form 8b memorandum of voting conflict) when a conflict of interest is brought up at a board meeting.”
Form 990, Part VI, Section B, Line 15
“The salaries of all employees are set by the school board of lake county, and any change in compensation is subject to review and approval by the school board of lake county.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Minneola Elementary School Inc
- EIN
- 45-0468799
- Phone
- 3523942600
- Address
- 320 EAST PEARL STREET, MINNEOLA, FL 34715
Signing Officer
- Name
- Janel Plouffe
- Title
- Board Chairman
- Phone
- 3523942600
- Signed
- 2017-02-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Janel Plouffe
- Formed
- 2002
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 9
- Volunteers
- 48
Preparer
- Firm
- Bkhm Pa
- Address
- 1560 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
- Preparer
- Bradford S Beemer
- Phone
- 4079989000
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 1
“The organization uses the modified accrual method of accounting.”
Form 990, Part XI, Line 8
“During the year ended june 30, 2016, the school revised the accounting and reporting for its internal funds to remove them from the general fund and include them in an agency fund. This accounting more appropriately reflects the custodial nature of the school internal funds. The reclassification adjustment included in the accompanying financial statements represents the beginning balance of the school internal funds.”
Form 990, Part I, Line 5
“The relationship between the minneola elementary school and the lake county school district requires the employees working at the school technically be employees of the school district. As such, all payroll and payroll related costs are processed and paid by the school district. These expenses are then reimbursed by the school to the school district on a dollar for dollar basis. Reimbursements paid to the lake county school district for payroll and related benefits totaled $5,863,354 for the year. There are approximately 119 employees of the lake county school district working at the minneola elementary school. As such, these employees did not receive form w-2. The number of employees directly hired by minneola elementary school, for student transportation services, was 9 during the 2015 calendar year.”
Financial Statement Notes
PART X, LINE 2:
“The school is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The school has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The school assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that the school believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the school's financial statements, as the school believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold. With few exceptions, the school is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for years before 2012.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough administrative fees 85,317.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough administrative fees 85,317.”
Raw XML AppendixShowing 400 of 443 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12606 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE A NURTURING, SUPPORTIVE, AND LEARNING ENVIRONMENT SO STUDENTS CAN REACH THEIR FULL POTENTIAL. |
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| IRS990/Desc | 0 | THE CHARTER SCHOOL PROVIDES AN EDUCATION PROGRAM TO STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH FIFTH. THE SCHOOL HAS IMPLEMENTED A CURRICULUM WITH STRATEGIC OBJECTIVES DESIGNED TO MEET OR EXCEED THE STANDARDS SET BY OTHER COMPARABLE STUDENT POPULATIONS. A TOTAL OF 1,013 STUDENTS WERE SERVED DURING THE FISCAL YEAR ENDED JUNE 30, 2016. |
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| IRS990/MissionDesc | 0 | TO PROVIDE AN EXCEPTIONAL EDUCATIONAL PROGRAM COMMITTED TO PRODUCING A STRONG ACADEMIC STUDENT WITH GOOD JUDGEMENT, DISCIPLINE, AND DRIVE, WHILE ALSO ESTABLISHING A NEW FORM OF ACCOUNTABILITY FOR SCHOOLS. |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 634520 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 657221 |
| IRS990/OtherExpensesGrp/Desc | 0 | PUPIL TRANSPORTATION SE |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4211 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2983 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 648 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 95083 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 47556 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 22079 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1395 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 95083 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51767 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 25062 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2043 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4882316 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5487115 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 173 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 173 |
| IRS990/OtherRevenueTotalAmt | 0 | 173 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 158154 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4320429 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4478583 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11823 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 318473 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 330296 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8470 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 275250 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 283720 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25591 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7416 |
| IRS990/PrincipalOfficerNm | 0 | JANEL PLOUFFE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -117840 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EXTENDED LEARNING CENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7096620 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 236115 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7096620 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 236115 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 164701 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 41139 |
| IRS990/PYOtherExpensesAmt | 0 | 1477228 |
| IRS990/PYOtherRevenueAmt | 0 | 429 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7391965 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 651622 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5469384 |
| IRS990/PYTotalExpensesAmt | 0 | 6946612 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7598234 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 413557 |
| 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 | 7384475 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2110633 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2406350 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 5817774 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6127526 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2359 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2359 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 85317 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7142861 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 882033 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 108323 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 119136 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 16318 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FRS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | HIS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | HIS DEFERRED INFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 85317 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 131107 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 123601 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 254708 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1191304 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 333960 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1329775 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1395105 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 254577 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 817450 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 129818 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 7 | 35126 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO DISTRICT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | COMPENSATED ABSENCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | FRS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | HIS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | OPEB LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | FRS DEFERRED INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | DUE TO OTHERS - AGENCY FUNDS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | OPEB DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 85317 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 85317 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7556418 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PASSTHROUGH ADMINISTRATIVE FEES 85,317. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | PASSTHROUGH ADMINISTRATIVE FEES 85,317. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 131107 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1125810 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7142861 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5487115 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7556418 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7641735 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7228178 |
| 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 PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, WEBSITES AND/OR VIDEOS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. REVENUES ARE RECEIVED FROM THE EARLY LEARNING COALITION OF LAKE COUNTY THROUGH THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM, ADMINISTERED BY THE OFFICE OF EARLY LEARNING UNDER THE FLORIDA DEPARTMENT OF EDUCATION. A SEPARATE BASE STUDENT ALLOCATION PER FULL-TIME EQUIVALENT STUDENT IN THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM SHALL BE PROVIDED IN THE GENERAL APPROPRIATIONS ACT, TOTALING $236,115 FOR MINNEOLA ELEMENTARY SCHOOL FOR THE 2015-2016 SCHOOL YEAR. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION WAS PROVIDED A COPY OF FORM 990 FOR THEIR DETAIL REVIEW PRIOR TO FILING. THE PRINCIPAL, ASSISTANT DIRECTOR OF FINANCE, AND THE CHARTER BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD MEMBERS ARE REQUIRED TO COMPLETE A STATE OF FLORIDA FORM (FORM 8B MEMORANDUM OF VOTING CONFLICT) WHEN A CONFLICT OF INTEREST IS BROUGHT UP AT A BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SALARIES OF ALL EMPLOYEES ARE SET BY THE SCHOOL BOARD OF LAKE COUNTY, AND ANY CHANGE IN COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY THE SCHOOL BOARD OF LAKE COUNTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION USES THE MODIFIED ACCRUAL METHOD OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DURING THE YEAR ENDED JUNE 30, 2016, THE SCHOOL REVISED THE ACCOUNTING AND REPORTING FOR ITS INTERNAL FUNDS TO REMOVE THEM FROM THE GENERAL FUND AND INCLUDE THEM IN AN AGENCY FUND. THIS ACCOUNTING MORE APPROPRIATELY REFLECTS THE CUSTODIAL NATURE OF THE SCHOOL INTERNAL FUNDS. THE RECLASSIFICATION ADJUSTMENT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS REPRESENTS THE BEGINNING BALANCE OF THE SCHOOL INTERNAL FUNDS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE RELATIONSHIP BETWEEN THE MINNEOLA ELEMENTARY SCHOOL AND THE LAKE COUNTY SCHOOL DISTRICT REQUIRES THE EMPLOYEES WORKING AT THE SCHOOL TECHNICALLY BE EMPLOYEES OF THE SCHOOL DISTRICT. AS SUCH, ALL PAYROLL AND PAYROLL RELATED COSTS ARE PROCESSED AND PAID BY THE SCHOOL DISTRICT. THESE EXPENSES ARE THEN REIMBURSED BY THE SCHOOL TO THE SCHOOL DISTRICT ON A DOLLAR FOR DOLLAR BASIS. REIMBURSEMENTS PAID TO THE LAKE COUNTY SCHOOL DISTRICT FOR PAYROLL AND RELATED BENEFITS TOTALED $5,863,354 FOR THE YEAR. THERE ARE APPROXIMATELY 119 EMPLOYEES OF THE LAKE COUNTY SCHOOL DISTRICT WORKING AT THE MINNEOLA ELEMENTARY SCHOOL. AS SUCH, THESE EMPLOYEES DID NOT RECEIVE FORM W-2. THE NUMBER OF EMPLOYEES DIRECTLY HIRED BY MINNEOLA ELEMENTARY SCHOOL, FOR STUDENT TRANSPORTATION SERVICES, WAS 9 DURING THE 2015 CALENDAR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART I, LINE 5 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7000572 |
| IRS990/TotalAssetsEOYAmt | 0 | 7913901 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7000572 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7913901 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 171943 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 310775 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 6832086 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 7142861 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4889939 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5507551 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4889939 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5507551 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2110633 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2406350 |
| IRS990/TotalOtherCompensationAmt | 0 | 20758 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 6832086 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 7332735 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 92776 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 51567 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7332908 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7556418 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 48 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7000572 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7913901 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,913,901
- Liabilities
- $5,507,551
- Net assets
- $2,406,350
- Revenue
- $7,556,418
- Expenses
- $7,142,861
- Net income
- $413,557