Civic Intelligence

Constellation Charter School of Gai

EIN 45-2712386 • 501(c)3 • Waldo, FL

Profile

Constellation Charter School is a Waldorf-inspired free public charter school, whose mission is to foster childrens love of learning through academic pursuits, movement, art and nature.

14450 NE 148th AvenueWaldo, FL 32694

www.constellationchartergnv.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.39x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.16x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-9.8%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$23,250

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

93rd percentile

107%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1282%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$85,473

Up $44,161 (+107%) from 2023

Liabilities

Up

$119,193

Up $119,193 from 2023

Net Assets

Down

-$33,720

Down $75,032 (-182%) from 2023

Revenue

Up

$762,243

Up $707,090 (+1282%) from 2023

Expenses

Up

$837,275

Up $819,978 (+4741%) from 2023

Net Income

Down

-$75,032

Down $112,888 (-298%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0-$50KAssets 2012: $22,224Liabilities 2012: $02012Assets 2013: $47,411Liabilities 2013: $1,8852013Assets 2014: $104,816Liabilities 2014: $3,551Net Assets 2014: $101,2652014Assets 2015: $155,493Liabilities 2015: $4,246Net Assets 2015: $151,2472015Assets 2016: $132,485Liabilities 2016: $5,567Net Assets 2016: $126,9182016Assets 2017: $147,859Liabilities 2017: $0Net Assets 2017: $147,8592017Assets 2018: $23,498Liabilities 2018: $0Net Assets 2018: $23,4982018Assets 2019: $17,661Liabilities 2019: $2,302Net Assets 2019: $15,3592019Assets 2023: $41,312Liabilities 2023: $0Net Assets 2023: $41,3122023Assets 2024: $85,473Liabilities 2024: $119,193Net Assets 2024: -$33,7202024

Highlighted filing

2024

Assets$85,473
Liabilities$119,193
Net Assets-$33,720

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $82,172Expenses 2012: $80,041Net Income 2012: $2,1312012Revenue 2013: $123,876Expenses 2013: $100,574Net Income 2013: $23,3022013Revenue 2014: $233,142Expenses 2014: $177,402Net Income 2014: $55,7402014Revenue 2015: $317,091Expenses 2015: $267,109Net Income 2015: $49,9822015Revenue 2016: $335,991Expenses 2016: $360,320Net Income 2016: -$24,3292016Revenue 2017: $226,405Expenses 2017: $228,260Net Income 2017: -$1,8552017Revenue 2018: $164,518Expenses 2018: $288,879Net Income 2018: -$124,3612018Revenue 2019: $207,187Expenses 2019: $215,326Net Income 2019: -$8,1392019Revenue 2023: $55,153Expenses 2023: $17,297Net Income 2023: $37,8562023Revenue 2024: $762,243Expenses 2024: $837,275Net Income 2024: -$75,0322024

Highlighted filing

2024

Revenue$762,243
Expenses$837,275
Net Income-$75,032

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jun 30, 2024
Signed
Oct 24, 2024
Return Version
2023v5.1
Gross Receipts
$762,243
Mission and Program Overview

Mission

Heart pine waldorf school creates a rich educational environment by honoring and serving the whole child, fostering spiritual development, and working in harmony with the natural world.

Constellation Charter School is a Waldorf-inspired free public charter school, whose mission is to foster childrens love of learning through academic pursuits, movement, art and nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$37,504-
Cash and Non-Interest-Bearing Accounts$41,312$26,374▼ $14,938
Loans From Officers Directors-$24,860-
Pledges and Grants Receivable-$11,395-
Prepaid Expenses and Deferred Charges-$10,200-
Total Assets$41,312$85,473▲ $44,161
Liabilities
Accounts Payable and Accrued Expenses-$54,334-
Other Liabilities-$39,999-
Total Liabilities$0$119,193▲ $119,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,312$-33,720▼ $75,032
Total Net Assets Fund Balance$41,312$-33,720▼ $75,032
Total Liabilities and Net Assets / Fund Balance$41,312$85,473▲ $44,161

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$37,504$37,505$75,009
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Razia Ali HammPrincipalFT$23,250$23,250

Board Members and Trustees

NameTitle
Nicole RobeyPresident
Shelly RogersVice President
Kristina RodriquezBoard Member
Sarah WestSecretary
Amy StodghillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$743,966
Program Service Revenue
$18,277
Investment Income
$0
Other Revenue
$0
All Other Contributions
$23,388
Change in Net Assets
$-75,032

Audited Revenue Reconciliation

Revenue per Audited Statements
$762,243
Total Revenue per Audited Statements
$762,243
Total Revenue per Form 990
$762,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,495
Other Expenses$234,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$487,894$5,547-$493,441
Other Expenses$70,406$61-$70,406
Current Officers, Directors, Trustees, and Key Employees$58,693$3,089-$61,782
Fees for Services Other$48,347--$48,347
Payroll Taxes$46,634$638-$47,272
Depreciation Depletion$37,505--$37,505
Fees for Services Accounting-$13,558-$13,558
Office Expenses$9,370$252-$9,622
Insurance$5,880$268-$6,148
Occupancy$5,476$186-$5,662
Fees for Services Legal-$2,500-$2,500
Travel$1,771--$1,771
Total Functional Expenses$811,176$26,099$0$837,275

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$837,275
Total Expenses per Audited Statements$837,275
Total Expenses per Form 990$837,275
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$24,860-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$39,999
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

There are no committees with authorization to act on behalf of the governing board.

Form 990 governing body review Part VI line 11

The Form was prepared with the assistanced of an independent CPA firm. The board will review and approve the form prior to filing.

Governing documents etc available to public Part VI line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Constellation Charter School of Gai
EIN
45-2712386
Address
14450 NE 148th Avenue, Waldo, FL 32694

Signing Officer

Name
Nicole Robey
Title
President
Phone
3526046005
Signed
2024-10-24
Discuss with paid preparer
No

Organization Details

Principal Officer
Nicole Robey
Formed
2011
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
99,999

Preparer

Firm
Kattell and Company PL
Address
808-B NW 16th Ave, Gainesville, FL 32601
Preparer
Stephen H Kattell
Phone
3523956565
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

The School began offering classes for students in August 2023.

Raw XML Appendix391 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Revenues for operations are received primarily from Alachua County District School Board(the District) pursuant to the funding provisions included in the schools charter. In accordance with the funding provision of the charter and Florida Statutes, the School reports the number of full-time equivalent (FTE) students and related data to the District. Under a provision of Florida Statues, the District reports the number of FTE students and related data to the Florida Department of Education (FEOE), for funding through the Florida Education Finance Program (FEFP). Funding for the School is adjusted during the year to reflect the revised calculations by the FDOE under the FEFP and the actual weighted FTE students reported by the School during the designated FTE student survey period.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The nondiscriminatory policy is stated specifically in the Schools bylaws and in the contract with the local school board. The policy is also stated on the Schools website. The nondiscriminatory policy is also available upon request from the School.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt113860
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt26000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2false
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Fund Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Fund Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Fund Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt113860
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt26000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Amy Stodghill
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Sarah West
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2Nicole Robey
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt024860
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with authorization to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form was prepared with the assistanced of an independent CPA firm. The board will review and approve the form prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The School began offering classes for students in August 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Significant program services not listed on prior year return Part III line 2
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IRS990/SignificantNewProgramSrvcInd0true
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt041312
IRS990/TotalAssetsEOYAmt085473
IRS990/TotalAssetsGrp/BOYAmt041312
IRS990/TotalAssetsGrp/EOYAmt085473
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0743966
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026099
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0811176
IRS990/TotalFunctionalExpensesGrp/TotalAmt0837275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0119193
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0119193
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt041312
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-33720
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0811176
IRS990/TotalProgramServiceRevenueAmt018277
IRS990/TotalReportableCompFromOrgAmt023250
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018277
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0762243
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt099999
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt041312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt085473
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01771
IRS990/TravelGrp/TotalAmt01771
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.constellationchartergnv.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Nicole Robey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03526046005
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Constellation Charter School of Gai
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0452712386
ReturnHeader/Filer/USAddress/AddressLine1Txt014450 NE 148th Avenue
ReturnHeader/Filer/USAddress/CityNm0Waldo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032694
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010822046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kattell and Company PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0808-B NW 16th Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gainesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032601
ReturnHeader/PreparerPersonGrp/PhoneNum03523956565
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen H Kattell
ReturnHeader/ReturnTs02024-10-24T13:16:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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