Civic Intelligence

Esperanza Cyber Charter School

990 • Fiscal year 2015 • EIN 45-5472199

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 22, 2016

4261 N 5th StreetPhiladelphia, PA 19140

(215) 967-9703

Siviq Scores

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

Liabilities / Assets

97th percentile

1.76x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

1.33x

Higher debt load relative to revenue than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

95th percentile

101%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-2.1%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,266,552

Up $636,258 (+101%) from 2014

Net Assets

Down

-$957,965

Down $944,426 (-6976%) from 2014

Liabilities

Up

$2,224,517

Up $1,580,684 (+246%) from 2014

Revenue

Down

$1,677,549

Down $35,175 (-2.1%) from 2014

Expenses

Up

$1,812,135

Up $190,923 (+12%) from 2014

Net Income

Down

-$134,586

Down $226,098 (-247%) from 2014

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0-$10MAssets 2013: $549,134Liabilities 2013: $654,185Net Assets 2013: -$105,0512013Assets 2014: $630,294Liabilities 2014: $643,833Net Assets 2014: -$13,5392014Assets 2015: $1,266,552Liabilities 2015: $2,224,517Net Assets 2015: -$957,9652015Assets 2016: $891,013Liabilities 2016: $1,951,379Net Assets 2016: -$1,060,3662016Assets 2017: $1,084,404Liabilities 2017: $1,922,486Net Assets 2017: -$838,0822017Assets 2018: $1,180,143Liabilities 2018: $1,523,217Net Assets 2018: -$343,0742018Assets 2019: $2,971,216Liabilities 2019: $2,398,619Net Assets 2019: $572,5972019Assets 2020: $5,438,618Liabilities 2020: $3,638,405Net Assets 2020: $1,800,2132020Assets 2021: $9,943,251Liabilities 2021: $4,427,281Net Assets 2021: $5,515,9702021Assets 2022: $24,129,797Liabilities 2022: $12,241,214Net Assets 2022: $11,888,5832022Assets 2023: $25,892,504Liabilities 2023: $10,195,826Net Assets 2023: $15,696,6782023Assets 2024: $32,436,697Liabilities 2024: $13,383,153Net Assets 2024: $19,053,5442024

Highlighted filing

2015

Assets$1,266,552
Liabilities$2,224,517
Net Assets-$957,965

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2013: $1,297,595Expenses 2013: $1,402,646Net Income 2013: -$105,0512013Revenue 2014: $1,712,724Expenses 2014: $1,621,212Net Income 2014: $91,5122014Revenue 2015: $1,677,549Expenses 2015: $1,812,135Net Income 2015: -$134,5862015Revenue 2016: $1,881,512Expenses 2016: $1,879,613Net Income 2016: $1,8992016Revenue 2017: $2,435,648Expenses 2017: $2,220,462Net Income 2017: $215,1862017Revenue 2018: $3,603,546Expenses 2018: $3,052,538Net Income 2018: $551,0082018Revenue 2019: $5,721,013Expenses 2019: $4,805,342Net Income 2019: $915,6712019Revenue 2020: $7,869,225Expenses 2020: $6,641,609Net Income 2020: $1,227,6162020Revenue 2021: $13,733,314Expenses 2021: $10,017,557Net Income 2021: $3,715,7572021Revenue 2022: $20,535,146Expenses 2022: $14,162,533Net Income 2022: $6,372,6132022Revenue 2023: $21,770,482Expenses 2023: $17,962,387Net Income 2023: $3,808,0952023Revenue 2024: $24,750,550Expenses 2024: $20,228,029Net Income 2024: $4,522,5212024

Highlighted filing

2015

Revenue$1,677,549
Expenses$1,812,135
Net Income-$134,586
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 22, 2016
Return Version
2014v6.0
Gross Receipts
$1,677,549
Mission and Program Overview

Mission

Esperanza cyber charter school is dedicated to providing a quality education in the form of interactive distance learning classrooms, one-to-one tutoring, computer-supported collaborative learning, project-based learning, and instruction tailored to each student's individual education needs.

Charter school which provides education to students (kindergarten through grade twelve)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$205,403$249,579▲ $44,176
Pledges and Grants Receivable$315,347$191,379▼ $123,968
Land, Buildings, and Equipment, Net$74,772$60,752▼ $14,020
Prepaid Expenses and Deferred Charges$4,087$27,318▲ $23,231
Accounts Receivable$30,685$18,266▼ $12,419
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$630,294$1,266,552▲ $636,258
Other Assets Total$0$719,258▲ $719,258
Liabilities
Other Liabilities$519,844$2,118,865▲ $1,599,021
Accounts Payable and Accrued Expenses$74,905$84,418▲ $9,513
Unsecured Notes Loans Payable$45,435$11,644▼ $33,791
Grants Payable$3,649$9,590▲ $5,941
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$643,833$2,224,517▲ $1,580,684
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-13,539$-957,965▼ $944,426
Total Net Assets Fund Balance$-13,539$-957,965▼ $944,426
Total Liabilities and Net Assets / Fund Balance$630,294$1,266,552▲ $636,258

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$60,752$37,386$98,138
Other Assets Org$719,258--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel MooreDirector of InstructionFT$76,200$16,727$92,927

Board Members and Trustees

NameTitle
Rev Magaly MartinezBoard Chair
John RiceVice Chairman
Amanda RomanBoard Member
Danilo DiazBoard Member
Judith LynchBoard Member
Rev Luis Cortes JrBoard Member
Carmen TorresSecretary
Carmen RochaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,610
Program Service Revenue
$1,471,727
Investment Income
$0
Other Revenue
$3,212
Change in Net Assets
$-134,586

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,677,549
Total Revenue per Audited Statements
$1,677,549
Total Revenue per Form 990
$1,677,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,156,191
Other Expenses$655,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$473,351$45,579-$518,930
Pension Plan Contributions$289,534$59,983-$349,517
Fees for Services Other$188,467--$188,467
Other Employee Benefits$155,007$12,788-$167,795
Occupancy$125,957$19,268-$145,225
Fees for Services Management$96,340--$96,340
Current Officers, Directors, Trustees, and Key Employees$76,200$0$0$76,200
Other Expenses$44,537--$44,537
Payroll Taxes$35,920$7,829-$43,749
Fees for Services Legal-$17,917-$17,917
Insurance-$14,918-$14,918
Depreciation Depletion$14,020--$14,020
Fees for Services Accounting-$8,060-$8,060
Payment Travel Entrtnmnt Publicly Ofcl$4,740--$4,740
Office Expenses$2,204--$2,204
Travel$1,293$530-$1,823
Conferences and Meetings$1,504--$1,504
Total Functional Expenses$1,625,263$186,872$0$1,812,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,812,135
Total Expenses per Audited Statements$1,812,135
Total Expenses per Form 990$1,812,135
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,781,000
Due to Related Parties$337,865
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Part VI, Section A, Questions 3

Nueva esperanza, inc. And nueva esperanza academy charter school, related parties, provided management services for the school.

Filing and Contact Details

Filer

Filer Name
Esperanza Cyber Charter School
EIN
45-5472199
In Care Of
% ORGANIZATION
Phone
2159679703
Address
4261 N 5TH STREET, PHILADELPHIA, PA 19140

Signing Officer

Name
William Hopkins
Title
Senior Vice President of Finance
Phone
2159679703
Signed
2016-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Moore
Formed
2011
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
25
Volunteers
0

Preparer

Firm
Withum Smith Brown Pc
Address
2 LOGAN SQ STE 2001, PHILADELPHIA, PA 19103-2726
Preparer
Eric M Strauss
Phone
2155462140
Supplemental Narrative

Additional Explanations

Form 990 Review

The board of directors reviews the form 990. It is distributed to the board at least 10 days prior to the filing.

Conflict of Interest Policy

All board members & employees are reviewed and monitored on an annual basis.

Compensation Determination

The board of directors is charged with the responsibility of approving compensation of key employees. The committee reviews data on the compensation of other comparable positions in similar nonprofit organizations.

Public Information

All required public notices are made in local nespapers and all public records are on site and available for review.

Fundraising Expenses

The organization did not incur any fundraising expenses during the year ended june 30, 2015. Esperanza cyber charter school is part of an affiliated group of entities (see schedule r part ii). The parent company, nueva esperanza, inc., incurs all of the fundraising expenses for all of the affiliates and those fundraising expenses are reflected on its form 990 part ix.

Gasb 68

The School was required to adopt GASB 68 relative to its participation in the Commonwealth of Pennsylvania's Public School Employees' Retirement Plan (PSERS). Charter Schools are required to offer this retirement plan to their employees as a condition of thier charter. The Commonwealth controls all aspects of the plan including assets and administration. The School makes contributions as defined by the Commonwealth. PSERS is reporting a total net pension liability of $39,580,717,000 as of June 30, 2014. Historically, the School has recorded its contributions to the plan as expenses in the year these contributions were required by the Commonwealth. With the adoption of GASB 68, the School is required to record a liability for its proportionate share of the PSERS plan and expenses related to the performance of plan administration against its goals. ECCS recorded an adjustment to net assets of $809,840 for the net liability as of June 30,2014 as well as $251,902 in expenses related to plan administrative performance in addition to the required contributions of $87,041. All public schools in PA qho participate in PSERS are being required to record a proportionate share of the $39,580,717,000 liability in their financial statements. Management is of the opinion that it is highly unlikely the School will ever be required to pay this liability.

Form 990 Part IX Line 11G

Description:consultants & professional fee total fees:188467

Financial Statement Notes

Fin 48 Footnote

The school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision or liability for income taxes has been recorded in the financial statements. The school adopted the accounting pronouncement dealing with uncertain tax positions as of the date of inception in july 2012. Upon adoption of this accounting pronouncement, the school had no unrecognized tax benefits. Furthermore, the school had no unrecognized tax benefits at june 30, 2015. In addition, the school had no income tax related penalties or interest for the periods reported in these financial statements.

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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt037386
IRS990/LandBldgEquipBasisNetGrp/BOYAmt074772
IRS990/LandBldgEquipBasisNetGrp/EOYAmt060752
IRS990/LandBldgEquipCostOrOtherBssAmt098138
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ESPERANZA CYBER CHARTER SCHOOL IS DEDICATED TO PROVIDING A QUALITY EDUCATION IN THE FORM OF INTERACTIVE DISTANCE LEARNING CLASSROOMS, ONE-TO-ONE TUTORING, COMPUTER-SUPPORTED COLLABORATIVE LEARNING, PROJECT-BASED LEARNING, AND INSTRUCTION TAILORED TO EACH STUDENT'S INDIVIDUAL EDUCATION NEEDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-13539
IRS990/NetAssetsOrFundBalancesEOYAmt0-957965
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt019268
IRS990/OccupancyGrp/ProgramServicesAmt0125957
IRS990/OccupancyGrp/TotalAmt0145225
IRS990/OfficeExpensesGrp/ProgramServicesAmt02204
IRS990/OfficeExpensesGrp/TotalAmt02204
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0719258
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012788
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0155007
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0167795
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc3OTHER OPERATING EXP
IRS990/OtherExpensesGrp/ProgramServicesAmt078468
IRS990/OtherExpensesGrp/ProgramServicesAmt133300
IRS990/OtherExpensesGrp/ProgramServicesAmt24421
IRS990/OtherExpensesGrp/ProgramServicesAmt344537
IRS990/OtherExpensesGrp/TotalAmt078468
IRS990/OtherExpensesGrp/TotalAmt133300
IRS990/OtherExpensesGrp/TotalAmt24421
IRS990/OtherExpensesGrp/TotalAmt344537
IRS990/OtherLiabilitiesGrp/BOYAmt0519844
IRS990/OtherLiabilitiesGrp/EOYAmt02118865
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS CONTRIBUTIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03212
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03212
IRS990/OtherRevenueTotalAmt03212
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045579
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0473351
IRS990/OtherSalariesAndWagesGrp/TotalAmt0518930
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07829
IRS990/PayrollTaxesGrp/ProgramServicesAmt035920
IRS990/PayrollTaxesGrp/TotalAmt043749
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt059983
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0289534
IRS990/PensionPlanContributionsGrp/TotalAmt0349517
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0315347
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0191379
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04087
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027318
IRS990/PrincipalOfficerNm0RACHEL MOORE
IRS990/PriorPeriodAdjustmentsAmt0-809840
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01471727
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01471727
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0201129
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt04740
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt04740
IRS990/PYOtherExpensesAmt0768548
IRS990/PYOtherRevenueAmt02980
IRS990/PYProgramServiceRevenueAmt01508615
IRS990/PYRevenuesLessExpensesAmt091512
IRS990/PYSalariesCompEmpBnftPaidAmt0852664
IRS990/PYTotalExpensesAmt01621212
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01712724
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-134586
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01471727
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01812135
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0719258
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt060752
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037386
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt098138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0337865
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11781000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt01677549
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE SCHOOL ADOPTED THE ACCOUNTING PRONOUNCEMENT DEALING WITH UNCERTAIN TAX POSITIONS AS OF THE DATE OF INCEPTION IN JULY 2012. UPON ADOPTION OF THIS ACCOUNTING PRONOUNCEMENT, THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS. FURTHERMORE, THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2015. IN ADDITION, THE SCHOOL HAD NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FIN 48 FOOTNOTE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060752
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0719258
IRS990ScheduleD/TotalExpensesPerForm990Amt01812135
IRS990ScheduleD/TotalLiabilityAmt02118865
IRS990ScheduleD/TotalRevenuePerForm990Amt01677549
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01677549
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01812135
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/ExplanationTxt0CHARTER SCHOOL LAW PROHIBITS DISCRIMINATION. THE ORGANIZATION PUBLICIZED ITS POLICY THROUGH NEWSPAPER ADVERTISEMENT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES ITS FUNDING FROM GOVERNMENTAL AGENCIES. SEE FORM 990.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0NONDISCRIMINATORY POLICY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1GOVERNMENTAL AGENCY ASSISTANCE
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00

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