Civic Intelligence

Esperanza Cyber Charter School

990 • Fiscal year 2017 • EIN 45-5472199

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 09, 2018

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

1.77x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.79x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

64th percentile

8.8%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$343,660

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

29%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,084,404

Up $193,391 (+22%) from 2016

Net Assets

Up

-$838,082

Up $222,284 (+21%) from 2016

Liabilities

Down

$1,922,486

Down $28,893 (-1.5%) from 2016

Revenue

Up

$2,435,648

Up $554,136 (+29%) from 2016

Expenses

Up

$2,220,462

Up $340,849 (+18%) from 2016

Net Income

Up

$215,186

Up $213,287 (+11232%) from 2016

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

2017

Assets$1,084,404
Liabilities$1,922,486
Net Assets-$838,082

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

2017

Revenue$2,435,648
Expenses$2,220,462
Net Income$215,186
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 9, 2018
Return Version
2016v3.1
Gross Receipts
$2,435,648
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$65,389$392,111▲ $326,722
Land, Buildings, and Equipment, Net$69,482$94,886▲ $25,404
Pledges and Grants Receivable$156,718$38,682▼ $118,036
Prepaid Expenses and Deferred Charges$5,158$29,459▲ $24,301
Accounts Receivable$18,266$18,266→ $0
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$891,013$1,084,404▲ $193,391
Other Assets Total$576,000$511,000▼ $65,000
Liabilities
Other Liabilities$1,816,539$1,821,577▲ $5,038
Accounts Payable and Accrued Expenses$134,840$99,743▼ $35,097
Deferred Revenue$0$1,166▲ $1,166
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,951,379$1,922,486▼ $28,893
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-1,060,366$-838,082▲ $222,284
Total Net Assets Fund Balance$-1,060,366$-838,082▲ $222,284
Total Liabilities and Net Assets / Fund Balance$891,013$1,084,404▲ $193,391

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$94,886$70,952$165,838
Equipment$0$0$0
Other Assets Org$511,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Carolyn Faulkner-beitzelDirector of Academic ProgramFT$86,666$40,737$127,403
Rachel MooreDirector of InstructionFT$45,737$15,351$61,088

Board Members and Trustees

NameTitle
Rev Magaly MartinezBoard Chair
Carmen RochaVice Chair/treasurer
Amanda RomanBoard Member
Danilo DiazBoard Member
John RiceBoard Member
Judith LynchBoard Member
Rev Luis Cortes JrBoard Member
Carmen TorresBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$215,838
Program Service Revenue
$2,215,660
Investment Income
$0
Other Revenue
$4,150
Change in Net Assets
$215,186

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,435,648
Total Revenue per Audited Statements
$2,435,648
Total Revenue per Form 990
$2,435,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,369,213
Other Expenses$851,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$727,196--$727,196
Fees for Services Other$309,796--$309,796
Other Employee Benefits$187,206$24,212-$211,418
Current Officers, Directors, Trustees, and Key Employees-$188,490-$188,490
Pension Plan Contributions$175,420--$175,420
Fees for Services Management$150,258--$150,258
Occupancy$111,179$30,052-$141,231
Payroll Taxes$55,739$10,950-$66,689
Fees for Services Legal-$39,972-$39,972
Other Expenses$32,674--$32,674
Depreciation Depletion$19,546--$19,546
Insurance-$17,866-$17,866
Travel$6,170$2,134-$8,304
Fees for Services Accounting-$8,050-$8,050
Conferences and Meetings$6,211--$6,211
Interest$3,030--$3,030
Office Expenses$2,990--$2,990
Total Functional Expenses$1,898,736$321,726$0$2,220,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,220,462
Total Expenses per Audited Statements$2,220,462
Total Expenses per Form 990$2,220,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$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$1,288,000
Deferred Inflows of Resources$504,000
Due to Related Parties$29,577
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
% ESPERANZA CYBER CHARTER SCHO
Phone
2159679703
Address
4261 N 5TH STREET, PHILADELPHIA, PA 19140

Signing Officer

Name
William J Hopkins
Title
Senior VP Fin
Phone
2159679703
Signed
2018-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Carolyn Faulkner-beitzel
Formed
2011
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
7
Employees
32
Volunteers
7

Preparer

Firm
Withumsmithbrown Pc
Address
TWO LOGAN SQ STE 2001 18THARCH ST, 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 newspapers 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, 2017. 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

During the year ended June 30, 2015, the School was required to adopt GASB 68 relative to its participation in the Commonwealth of Pennsylvanias Public School Employees Retirement System (PSERS). Charter Schools are required to offer this retirement plan to their employees as a condition of their charter. The Commonwealth controls all aspects of the plan including assets and administration. The School makes contributions as defined 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. The School also recorded $77,098 in non-cash expenses related to plan administrative performance in addition to the required cash contributions of $72,832. PSERS is reporting a total net pension liability of $49,556,827,000 as of June 30, 2016. All public schools in Pennsylvania are required to record a proportionate share of the 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:309796

Financial Statement Notes

Asc 740

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, 2017. 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/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02435648
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt017866
IRS990/InsuranceGrp/TotalAmt017866
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt03030
IRS990/InterestGrp/TotalAmt03030
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/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt070952
IRS990/LandBldgEquipBasisNetGrp/BOYAmt069482
IRS990/LandBldgEquipBasisNetGrp/EOYAmt094886
IRS990/LandBldgEquipCostOrOtherBssAmt0165838
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/NetAssetsOrFundBalancesBOYAmt0-1060366
IRS990/NetAssetsOrFundBalancesEOYAmt0-838082
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt030052
IRS990/OccupancyGrp/ProgramServicesAmt0111179
IRS990/OccupancyGrp/TotalAmt0141231
IRS990/OfficeExpensesGrp/ProgramServicesAmt02990
IRS990/OfficeExpensesGrp/TotalAmt02990
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0576000
IRS990/OtherAssetsTotalGrp/EOYAmt0511000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024212
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0187206
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0211418
IRS990/OtherExpensesGrp/Desc0PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3OTHER OPERATING EXP
IRS990/OtherExpensesGrp/ProgramServicesAmt011020
IRS990/OtherExpensesGrp/ProgramServicesAmt117135
IRS990/OtherExpensesGrp/ProgramServicesAmt283166
IRS990/OtherExpensesGrp/ProgramServicesAmt332674
IRS990/OtherExpensesGrp/TotalAmt011020
IRS990/OtherExpensesGrp/TotalAmt117135
IRS990/OtherExpensesGrp/TotalAmt283166
IRS990/OtherExpensesGrp/TotalAmt332674
IRS990/OtherLiabilitiesGrp/BOYAmt01816539
IRS990/OtherLiabilitiesGrp/EOYAmt01821577
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04150
IRS990/OtherRevenueTotalAmt04150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0727196
IRS990/OtherSalariesAndWagesGrp/TotalAmt0727196
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010950
IRS990/PayrollTaxesGrp/ProgramServicesAmt055739
IRS990/PayrollTaxesGrp/TotalAmt066689
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0175420
IRS990/PensionPlanContributionsGrp/TotalAmt0175420
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0156718
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt038682
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05158
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029459
IRS990/PrincipalOfficerNm0DR CAROLYN FAULKNER-BEITZEL
IRS990/PriorPeriodAdjustmentsAmt07098
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02215660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02215660
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0222934
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0716154
IRS990/PYOtherRevenueAmt03483
IRS990/PYProgramServiceRevenueAmt01655095
IRS990/PYRevenuesLessExpensesAmt01899
IRS990/PYSalariesCompEmpBnftPaidAmt01163459
IRS990/PYTotalExpensesAmt01879613
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01881512
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0215186
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02219810
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/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02220462
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0511000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt094886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt070952
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0165838
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11288000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2504000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueSubtotalAmt02435648
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, 2017. 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/FormAndLineReferenceDesc0ASC 740
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094886
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0511000
IRS990ScheduleD/TotalExpensesPerForm990Amt02220462
IRS990ScheduleD/TotalLiabilityAmt01821577
IRS990ScheduleD/TotalRevenuePerForm990Amt02435648
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02435648
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02220462
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

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