Civic Intelligence

Esperanza Cyber Charter School

990 • Fiscal year 2016 • EIN 45-5472199

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 19, 2017

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

98th percentile

2.19x

Higher debt load relative to assets than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.04x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

95th percentile

$333,128

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$891,013

Down $375,539 (-30%) from 2015

Net Assets

Down

-$1,060,366

Down $102,401 (-11%) from 2015

Liabilities

Down

$1,951,379

Down $273,138 (-12%) from 2015

Revenue

Up

$1,881,512

Up $203,963 (+12%) from 2015

Expenses

Up

$1,879,613

Up $67,478 (+3.7%) from 2015

Net Income

Up

$1,899

Up $136,485 (+101%) from 2015

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

2016

Assets$891,013
Liabilities$1,951,379
Net Assets-$1,060,366

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

2016

Revenue$1,881,512
Expenses$1,879,613
Net Income$1,899
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 19, 2017
Return Version
2015v3.0
Gross Receipts
$1,881,512
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
Pledges and Grants Receivable$191,379$156,718▼ $34,661
Land, Buildings, and Equipment, Net$60,752$69,482▲ $8,730
Cash and Non-Interest-Bearing Accounts$249,579$65,389▼ $184,190
Accounts Receivable$18,266$18,266→ $0
Prepaid Expenses and Deferred Charges$27,318$5,158▼ $22,160
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$1,266,552$891,013▼ $375,539
Other Assets Total$719,258$576,000▼ $143,258
Liabilities
Other Liabilities$2,118,865$1,816,539▼ $302,326
Accounts Payable and Accrued Expenses$84,418$134,840▲ $50,422
Unsecured Notes Loans Payable$11,644$0▼ $11,644
Grants Payable$9,590$0▼ $9,590
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$2,224,517$1,951,379▼ $273,138
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-957,965$-1,060,366▼ $102,401
Total Net Assets Fund Balance$-957,965$-1,060,366▼ $102,401
Total Liabilities and Net Assets / Fund Balance$1,266,552$891,013▼ $375,539

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$69,482$51,406$120,888
Equipment$0-$0
Other Assets Org$576,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel MooreDirector of InstructionFT$73,492$24,041$97,533
Dr Carolyn Faulkner-beitzelDirector of Academic ProgramFT$39,118$19,825$58,943

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$222,934
Program Service Revenue
$1,655,095
Investment Income
$0
Other Revenue
$3,483
Change in Net Assets
$1,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,881,512
Total Revenue per Audited Statements
$1,881,512
Total Revenue per Form 990
$1,881,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,163,459
Other Expenses$716,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$500,370$61,743-$562,113
Fees for Services Other$213,106--$213,106
Other Employee Benefits$183,616$29,149-$212,765
Current Officers, Directors, Trustees, and Key Employees-$181,152-$181,152
Pension Plan Contributions$114,590$37,969-$152,559
Occupancy$129,115$22,412-$151,527
Fees for Services Management$112,059--$112,059
Payroll Taxes$39,963$14,907-$54,870
Other Expenses$21,998--$21,998
Fees for Services Legal-$15,538-$15,538
Insurance-$15,276-$15,276
Depreciation Depletion$14,020--$14,020
Fees for Services Accounting-$10,060-$10,060
Office Expenses$5,028--$5,028
Travel$1,883$1,235-$3,118
Conferences and Meetings$952--$952
Interest$122--$122
Total Functional Expenses$1,490,172$389,441$0$1,879,613

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,879,613
Total Expenses per Audited Statements$1,879,613
Total Expenses per Form 990$1,879,613
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$1,169,000
Deferred Inflows of Resources$618,000
Due to Related Parties$29,539
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
Yes
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 J Hopkins
Title
Senior VP Fin
Phone
2159679703
Signed
2017-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Moore
Formed
2011
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
7
Employees
26
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, 2014. 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 $43,315,309 as of June 30, 2015. 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 $104,300 for the net liability as of June 30,2015 as well as $154,008 in expenses related to plan administrative performance in addition to the required contributions of $84,291. All public schools in PA qho participate in PSERS are being required to record a proportionate share of the $43,315,309 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:other fees total fees:213106

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, 2016. There were no open tax years prior to 2013. 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/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt015276
IRS990/InsuranceGrp/TotalAmt015276
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt0122
IRS990/InterestGrp/TotalAmt0122
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt051406
IRS990/LandBldgEquipBasisNetGrp/BOYAmt060752
IRS990/LandBldgEquipBasisNetGrp/EOYAmt069482
IRS990/LandBldgEquipCostOrOtherBssAmt0120888
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/NetAssetsOrFundBalancesBOYAmt0-957965
IRS990/NetAssetsOrFundBalancesEOYAmt0-1060366
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt022412
IRS990/OccupancyGrp/ProgramServicesAmt0129115
IRS990/OccupancyGrp/TotalAmt0151527
IRS990/OfficeExpensesGrp/ProgramServicesAmt05028
IRS990/OfficeExpensesGrp/TotalAmt05028
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0719258
IRS990/OtherAssetsTotalGrp/EOYAmt0576000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029149
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0183616
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0212765
IRS990/OtherExpensesGrp/Desc0PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3OTHER OPERATING EXP
IRS990/OtherExpensesGrp/ProgramServicesAmt05532
IRS990/OtherExpensesGrp/ProgramServicesAmt124511
IRS990/OtherExpensesGrp/ProgramServicesAmt2123307
IRS990/OtherExpensesGrp/ProgramServicesAmt321998
IRS990/OtherExpensesGrp/TotalAmt05532
IRS990/OtherExpensesGrp/TotalAmt124511
IRS990/OtherExpensesGrp/TotalAmt2123307
IRS990/OtherExpensesGrp/TotalAmt321998
IRS990/OtherLiabilitiesGrp/BOYAmt02118865
IRS990/OtherLiabilitiesGrp/EOYAmt01816539
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03483
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03483
IRS990/OtherRevenueTotalAmt03483
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061743
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0500370
IRS990/OtherSalariesAndWagesGrp/TotalAmt0562113
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014907
IRS990/PayrollTaxesGrp/ProgramServicesAmt039963
IRS990/PayrollTaxesGrp/TotalAmt054870
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt037969
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0114590
IRS990/PensionPlanContributionsGrp/TotalAmt0152559
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0191379
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0156718
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027318
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05158
IRS990/PrincipalOfficerNm0RACHEL MOORE
IRS990/PriorPeriodAdjustmentsAmt0-104300
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01655095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01655095
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0205822
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0655944
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01471727
IRS990/PYRevenuesLessExpensesAmt0-134586
IRS990/PYSalariesCompEmpBnftPaidAmt01156191
IRS990/PYTotalExpensesAmt01812135
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01677549
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01899
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01655095
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01879613
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0576000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069482
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051406
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120888
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11169000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2618000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueSubtotalAmt01881512
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, 2016. THERE WERE NO OPEN TAX YEARS PRIOR TO 2013. 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/TotalBookValueLandBuildingsAmt069482
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0576000
IRS990ScheduleD/TotalExpensesPerForm990Amt01879613
IRS990ScheduleD/TotalLiabilityAmt01816539
IRS990ScheduleD/TotalRevenuePerForm990Amt01881512
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01881512
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01879613
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false

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