Civic Intelligence

Berkley Accelerated Middle School Inc.

990 • Fiscal year 2015 • EIN 45-0536309

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 17, 2015

5316 Berkley RdAuburndale, FL 33823

(863) 984-2400

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.04x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

2.36x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

22nd percentile

-5.9%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

12th percentile

-8.8%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

33rd percentile

-2.1%

Faster revenue growth than 33% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$7,473,230

Down $722,165 (-8.8%) from 2014

Net Assets

Down

-$314,267

Down $1,059,897 (-142%) from 2014

Liabilities

Up

$7,787,497

Up $337,732 (+4.5%) from 2014

Revenue

Down

$3,302,328

Down $71,527 (-2.1%) from 2014

Expenses

Up

$3,497,254

Up $54,500 (+1.6%) from 2014

Net Income

Down

-$194,926

Down $126,027 (-183%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $4,577,335Liabilities 2011: $3,525,450Net Assets 2011: $1,051,8852011Assets 2012: $4,341,342Liabilities 2012: $3,445,544Net Assets 2012: $895,7982012Assets 2013: $5,149,923Liabilities 2013: $4,335,394Net Assets 2013: $814,5292013Assets 2014: $8,195,395Liabilities 2014: $7,449,765Net Assets 2014: $745,6302014Assets 2015: $7,473,230Liabilities 2015: $7,787,497Net Assets 2015: -$314,2672015Assets 2016: $7,082,276Liabilities 2016: $7,713,557Net Assets 2016: -$631,2812016Assets 2017: $7,351,529Liabilities 2017: $8,283,647Net Assets 2017: -$932,1182017Assets 2018: $7,077,377Liabilities 2018: $8,336,106Net Assets 2018: -$1,258,7292018Assets 2019: $6,657,373Liabilities 2019: $8,243,423Net Assets 2019: -$1,586,0502019Assets 2020: $6,437,934Liabilities 2020: $8,371,794Net Assets 2020: -$1,933,8602020Assets 2021: $6,266,372Liabilities 2021: $8,296,470Net Assets 2021: -$2,030,0982021Assets 2022: $5,785,758Liabilities 2022: $7,832,036Net Assets 2022: -$2,046,2782022Assets 2023: $6,327,704Liabilities 2023: $8,322,994Net Assets 2023: -$1,995,2902023Assets 2025: $8,683,756Liabilities 2025: $9,701,970Net Assets 2025: -$1,018,2142025

Highlighted filing

2015

Assets$7,473,230
Liabilities$7,787,497
Net Assets-$314,267

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,026,6422011Expenses 2012: $2,858,0562012Expenses 2013: $3,045,8532013Revenue 2014: $3,373,855Expenses 2014: $3,442,754Net Income 2014: -$68,8992014Revenue 2015: $3,302,328Expenses 2015: $3,497,254Net Income 2015: -$194,9262015Revenue 2016: $3,329,223Expenses 2016: $3,646,237Net Income 2016: -$317,0142016Revenue 2017: $3,543,580Expenses 2017: $3,844,417Net Income 2017: -$300,8372017Revenue 2018: $3,661,326Expenses 2018: $3,987,937Net Income 2018: -$326,6112018Revenue 2019: $3,802,367Expenses 2019: $4,129,688Net Income 2019: -$327,3212019Revenue 2020: $3,752,963Expenses 2020: $4,100,773Net Income 2020: -$347,8102020Revenue 2021: $3,891,233Expenses 2021: $3,987,471Net Income 2021: -$96,2382021Revenue 2022: $4,164,520Expenses 2022: $4,180,700Net Income 2022: -$16,1802022Revenue 2023: $5,721,590Expenses 2023: $5,670,602Net Income 2023: $50,9882023Revenue 2025: $6,149,887Expenses 2025: $6,007,861Net Income 2025: $142,0262025

Highlighted filing

2015

Revenue$3,302,328
Expenses$3,497,254
Net Income-$194,926
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 17, 2015
Return Version
2014v5.0
Gross Receipts
$3,302,328
Mission and Program Overview

Mission

BAMS is committed to inspiring our students Believe in Better,to encourage them to aspire to higher learning,and challenge them to achieve their maximum individual potential while providing a supportive and safe educational environment.

To provide students with an opportunity to achieve a world class level of education. This learning environment is enhanced with different and innovative learning methods, increasing the choice of learning opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,311,567$5,892,034▼ $419,533
Cash and Non-Interest-Bearing Accounts$1,638,436$1,162,902▼ $475,534
Accounts Receivable$234,167$237,096▲ $2,929
Rtn Earn Endowment Incm Other Fnds$1,007,480$202,091▼ $805,389
Prepaid Expenses and Deferred Charges$11,225$15,603▲ $4,378
Pd in Cap Srpls Land Bldg Eqp Fund$-261,850$-516,358▼ $254,508
Total Assets$8,195,395$7,473,230▼ $722,165
Other Assets Total-$165,595-
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,573,417$6,408,392▼ $165,025
Other Liabilities-$979,628-
Accounts Payable and Accrued Expenses$876,348$399,477▼ $476,871
Total Liabilities$7,449,765$7,787,497▲ $337,732
Net Assets / Fund Balance
Total Net Assets Fund Balance$745,630$-314,267▼ $1,059,897
Total Liabilities and Net Assets / Fund Balance$8,195,395$7,473,230▼ $722,165

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,621,751$2,206,369-
Land$215,000--
Equipment$55,283$213,608-
Other Assets Org$165,595--
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Berkley Charter SchoolTransportation5240 BERKLEY ROAD, Auburndale, FL 33823$111,284
Revenue and Support

Revenue Composition

Contributions and Grants
$29,217
Program Service Revenue
$2,947,102
Investment Income
$0
Other Revenue
$326,009
Change in Net Assets
$-194,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,497,254
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
All Other Expenses$538,488$210,382$0$748,870
Depreciation Depletion$445,856$0$0$445,856
Interest$310,373$0$0$310,373
Other Expenses$25,614$0$0$25,614
Total Functional Expenses$3,286,872$210,382$0$3,497,254
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
Net Pension Liability$633,493
Deferred Inflow Related to Pensions$346,135
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
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
Filing and Contact Details

Filer

Filer Name
Berkley Accelerated Middle School Inc
EIN
45-0536309
Phone
8639842400
Address
5316 BERKLEY RD, AUBURNDALE, FL 33823

Signing Officer

Name
Jill Bolender
Title
Principal
Phone
8639842400
Signed
2015-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Bolender
Formed
2004
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
35
Volunteers
20

Preparer

Firm
Robert Walker CPA PA
Address
2803 W Busch Blvd Ste 106, Tampa, FL 33618
Preparer
Robert Walker CPA
Phone
8136248643
Supplemental Narrative

Additional Explanations

Pt 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.

Pt 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.

Pt VI, Line 15B

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

Pt XI

The School participates in the Florida Retirement System (FRS) defined benefit pension plan and the Health Insurance Subsidy (HIS) defined benefit plan administered by Florida Division of Retirement. As a participating employer, the School implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which requires employers participating in cost-sharing multiple-employer defined benefit pension plans to report the employers proportionate share of the net pension liabilities and related pension amounts of the defined benefit pension plans. To account for this accounting change, the beginning net position of $745,630, as previously reported, has been decreased by $864,971 which represents the Schools proportionate share of the net pension liabilities at July 1, 2014, to a deficit beginning net position of $119,341.

Form 990, Part IX, Line 24F

Board of education 18441. 0. 18441. 0. School administration 286311. 94370. 191941. 0. Facilities acquisition & construction 0. 0. 0. 0. Fiscal services 65781. 65781. 0. 0. Food services 750. 750. 0. 0. Central services 14867. 14867. 0. 0. Pupil transportation 111284. 111284. 0. 0. Operation of plant 251436. 251436. 0. 0.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOW RELATED TO PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05892034
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0165595
IRS990ScheduleD/TotalLiabilityAmt0979628
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, VIDEOS AND ON ITS WEBSITE. NA
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RECEIVES GRANTS THROUGH THE FLORIDA DEPT OF EDUCATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1AT 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/ExplanationTxt2THE PRINCIPAL IS PAID IN ACCORDANCE WITH THE SCHOOL DISTRICT'S PAY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The School participates in the Florida Retirement System (FRS) defined benefit pension plan and the Health Insurance Subsidy (HIS) defined benefit plan administered by Florida Division of Retirement. As a participating employer, the School implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which requires employers participating in cost-sharing multiple-employer defined benefit pension plans to report the employers proportionate share of the net pension liabilities and related pension amounts of the defined benefit pension plans. To account for this accounting change, the beginning net position of $745,630, as previously reported, has been decreased by $864,971 which represents the Schools proportionate share of the net pension liabilities at July 1, 2014, to a deficit beginning net position of $119,341.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF EDUCATION 18441. 0. 18441. 0. SCHOOL ADMINISTRATION 286311. 94370. 191941. 0. FACILITIES ACQUISITION & CONSTRUCTION 0. 0. 0. 0. FISCAL SERVICES 65781. 65781. 0. 0. FOOD SERVICES 750. 750. 0. 0. CENTRAL SERVICES 14867. 14867. 0. 0. PUPIL TRANSPORTATION 111284. 111284. 0. 0. OPERATION OF PLANT 251436. 251436. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08195395
IRS990/TotalAssetsEOYAmt07473230
IRS990/TotalAssetsGrp/BOYAmt08195395
IRS990/TotalAssetsGrp/EOYAmt07473230
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029217
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0210382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03286872
IRS990/TotalFunctionalExpensesGrp/TotalAmt03497254
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07449765
IRS990/TotalLiabilitiesEOYAmt07787497
IRS990/TotalLiabilitiesGrp/BOYAmt07449765
IRS990/TotalLiabilitiesGrp/EOYAmt07787497
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0745630
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-314267
IRS990/TotalProgramServiceExpensesAmt03286872
IRS990/TotalProgramServiceRevenueAmt02947102
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03273111
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03302328
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08195395
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07473230
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05316 BERKLEY RD
IRS990/USAddress/CityNm0AUBERNDALE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033823
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BERKLEYMIDDLE.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL BOLENDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL
ReturnHeader/BusinessOfficerGrp/PhoneNum08639842400
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKLEY ACCELERATED MIDDLE SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0450536309
ReturnHeader/Filer/PhoneNum08639842400
ReturnHeader/Filer/USAddress/AddressLine1Txt05316 BERKLEY RD
ReturnHeader/Filer/USAddress/CityNm0AUBURNDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Robert Walker CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02803 W Busch Blvd Ste 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tampa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033618
ReturnHeader/PreparerPersonGrp/PhoneNum08136248643
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT WALKER CPA
ReturnHeader/ReturnTs02015-12-10T12:40:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.68$9.70$1.02$6.15$6.01$0.14
2023Detailed filing. Detailed filing data is available for this year.$6.33$8.32$2.00$5.72$5.67$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.79$7.83$2.05$4.16$4.18$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$8.30$2.03$3.89$3.99$0.10
2020Detailed filing. Detailed filing data is available for this year.$6.44$8.37$1.93$3.75$4.10$0.35
2019Detailed filing. Detailed filing data is available for this year.$6.66$8.24$1.59$3.80$4.13$0.33
2018Detailed filing. Detailed filing data is available for this year.$7.08$8.34$1.26$3.66$3.99$0.33
2017Detailed filing. Detailed filing data is available for this year.$7.35$8.28$0.93$3.54$3.84$0.30
2016Detailed filing. Detailed filing data is available for this year.$7.08$7.71$0.63$3.33$3.65$0.32
2015Detailed filing. Detailed filing data is available for this year.$7.47$7.79$0.31$3.30$3.50$0.19
2014Detailed filing. Detailed filing data is available for this year.$8.20$7.45$0.75$3.37$3.44$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.15$4.34$0.81$3.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$3.45$0.90$2.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$3.53$1.05$3.03