Civic Intelligence

Round Lake Charter Inc.

990 • Fiscal year 2016 • EIN 51-0472393

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 24, 2017

Organization ProfileWWW.LAKE.K12.FL.US/RLE
31333 Roundlake RoadMount Dora, FL 32757

(352) 385-4399

Siviq Scores

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

Liabilities / Assets

75th percentile

0.55x

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.87x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

67th percentile

8.0%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

27th percentile

$113,725

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

88th percentile

25%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

10%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$10,439,927

Up $2,095,374 (+25%) from 2015

Net Assets

Up

$4,646,869

Up $472,672 (+11%) from 2015

Liabilities

Up

$5,793,058

Up $1,622,702 (+39%) from 2015

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin67th percentile

Revenue

Up

$6,638,352

Up $627,525 (+10%) from 2015

Expenses

Up

$6,107,742

Up $624,192 (+11%) from 2015

Net Income

Up

$530,610

Up $3,333 (+0.6%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $5,842,114Liabilities 2011: $856,569Net Assets 2011: $4,985,5452011Assets 2012: $6,299,635Liabilities 2012: $1,082,587Net Assets 2012: $5,217,0482012Assets 2013: $7,101,799Liabilities 2013: $1,282,124Net Assets 2013: $5,819,6752013Assets 2014: $7,685,187Liabilities 2014: $1,506,152Net Assets 2014: $6,179,0352014Assets 2015: $8,344,553Liabilities 2015: $4,170,356Net Assets 2015: $4,174,1972015Assets 2016: $10,439,927Liabilities 2016: $5,793,058Net Assets 2016: $4,646,8692016Assets 2017: $11,022,213Liabilities 2017: $6,464,586Net Assets 2017: $4,557,6272017Assets 2018: $11,367,137Liabilities 2018: $6,616,741Net Assets 2018: $4,750,3962018Assets 2019: $11,684,767Liabilities 2019: $6,797,308Net Assets 2019: $4,887,4592019Assets 2020: $11,863,259Liabilities 2020: $7,193,383Net Assets 2020: $4,669,8762020Assets 2021: $13,400,919Liabilities 2021: $9,407,956Net Assets 2021: $3,992,9632021Assets 2022: $12,821,861Liabilities 2022: $8,145,737Net Assets 2022: $4,676,1242022Assets 2023: $13,344,982Liabilities 2023: $8,598,920Net Assets 2023: $4,746,0622023Assets 2024: $12,411,806Liabilities 2024: $8,567,054Net Assets 2024: $3,844,7522024Assets 2025: $17,842,438Liabilities 2025: $8,187,468Net Assets 2025: $9,654,9702025

Highlighted filing

2016

Assets$10,439,927
Liabilities$5,793,058
Net Assets$4,646,869
Open 2016 Filing

Operations Trend

Revenue Growth69th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,525,764Expenses 2011: $5,237,776Net Income 2011: $287,9882011Revenue 2012: $5,296,946Expenses 2012: $5,065,443Net Income 2012: $231,5032012Revenue 2013: $5,652,590Expenses 2013: $5,049,963Net Income 2013: $602,6272013Revenue 2014: $6,006,128Expenses 2014: $5,646,768Net Income 2014: $359,3602014Revenue 2015: $6,010,827Expenses 2015: $5,483,550Net Income 2015: $527,2772015Revenue 2016: $6,638,352Expenses 2016: $6,107,742Net Income 2016: $530,6102016Revenue 2017: $6,774,562Expenses 2017: $6,863,804Net Income 2017: -$89,2422017Revenue 2018: $7,577,609Expenses 2018: $7,262,887Net Income 2018: $314,7222018Revenue 2019: $8,001,607Expenses 2019: $7,864,544Net Income 2019: $137,0632019Revenue 2020: $9,068,164Expenses 2020: $9,285,747Net Income 2020: -$217,5832020Revenue 2021: $9,588,625Expenses 2021: $10,357,638Net Income 2021: -$769,0132021Revenue 2022: $10,279,861Expenses 2022: $9,596,700Net Income 2022: $683,1612022Revenue 2023: $11,365,640Expenses 2023: $11,295,702Net Income 2023: $69,9382023Revenue 2024: $11,739,565Expenses 2024: $12,640,875Net Income 2024: -$901,3102024Revenue 2025: $12,249,931Expenses 2025: $6,439,713Net Income 2025: $5,810,2182025

Highlighted filing

2016

Revenue$6,638,352
Expenses$6,107,742
Net Income$530,610
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 24, 2017
Return Version
2015v3.0
Gross Receipts
$6,638,352
Mission and Program Overview

Mission

The mission of the school is to inspire success and a love of learning for all students in a safe and nurturing environment through the combined efforts of students, faculty, staff, and parents.

Inspire success and a love of learning through combined efforts of students, faculty, and parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,596,419$8,301,606▲ $1,705,187
Rtn Earn Endowment Incm Other Fnds$4,174,197$4,646,869▲ $472,672
Investments Other Securities$1,001,138$867,975▼ $133,163
Cash and Non-Interest-Bearing Accounts$179,799$204,925▲ $25,126
Land, Buildings, and Equipment, Net$162,817$127,786▼ $35,031
Accounts Receivable$4,259$4,333▲ $74
Prepaid Expenses and Deferred Charges$15,093$336▼ $14,757
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,344,553$10,439,927▲ $2,095,374
Other Assets Total$385,028$932,966▲ $547,938
Liabilities
Other Liabilities$4,143,352$5,772,545▲ $1,629,193
Accounts Payable and Accrued Expenses$27,004$20,513▼ $6,491
Total Liabilities$4,170,356$5,793,058▲ $1,622,702
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,174,197$4,646,869▲ $472,672
Total Liabilities and Net Assets / Fund Balance$8,344,553$10,439,927▲ $2,095,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,286$97,107$148,393
Equipment$47,026$59,899$106,925
Leasehold Improvements$29,474$51,840$81,314
Other Assets Org$144,928--
Other Securities$867,975--
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda BartbergerPrincipalFT$92,941$20,784$113,725

Board Members and Trustees

NameTitle
Jason ShortBoard Chairman/president
Frederick JonesVice Chair
Christopher J Shipley EsqBoard Member
Nancy VelezBoard Member
Revital CarmiBoard Member
Margaret GardnerSecretary of the Board
Revenue and Support

Revenue Composition

Contributions and Grants
$131,518
Program Service Revenue
$6,417,325
Investment Income
$89,509
Other Revenue
$0
Change in Net Assets
$530,610

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,638,352
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$33,616
Total Revenue per Audited Statements
$6,671,968
Total Revenue per Form 990
$6,638,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,038,389
Other Expenses$1,069,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,696,373$133,344-$3,829,717
Other Employee Benefits$571,428$19,467-$590,895
Payroll Taxes$260,270$9,659-$269,929
Pension Plan Contributions$230,233$3,890-$234,123
Occupancy$174,733$19,006-$193,739
Current Officers, Directors, Trustees, and Key Employees$109,765$3,960-$113,725
Insurance$73,383$14,756-$88,139
Fees for Services Accounting$18,895$18,895-$37,790
Other Expenses$33,301$3,688-$36,989
Depreciation Depletion$33,842$1,189-$35,031
Fees for Services Other$21,479$11,565-$33,044
Information Technology$27,982$280-$28,262
All Other Expenses$6,241$2,726-$8,967
Travel$700$364-$1,064
Total Functional Expenses$5,856,226$251,516$0$6,107,742

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,141,358
Expenses per Audited Statements$6,107,742
Total Expenses per Form 990$6,107,742
Expenses Not Reported on Form 990$33,616
Expenses Not Reported on Financial Statements$0
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
Due to District$2,022,931
His Pension Liability$1,193,091
Frs Pension Liability$1,137,218
Frs Deferred Inflows$699,080
Compensated Absences Payable$336,713
Opeb Pension Liability$265,153
Due to Others - Agency Funds$67,600
Opeb Deferred Outflows$35,372
His Deferred Inflows$15,387
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The organization was provided a copy of form 990 for their detail review prior to filing. The principal, assistant director of finance, and the charter board of directors review the return prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The board members are required to complete a state of florida form (form 8b memorandum of voting conflict) when a conflict of interest is brought up at a board meeting.”

Form 990, Part VI, Section B, Line 15

“The salaries of all employees are set by the school board of lake county, and any change in compensation is subject to review and approval by the school board of lake county.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Round Lake Elementary School Inc
EIN
51-0472393
Phone
3523854399
Address
31333 ROUNDLAKE ROAD, MOUNT DORA, FL 32757

Signing Officer

Name
Jason Short
Title
President
Phone
3523854399
Signed
2017-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Short
Formed
2003
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
63

Preparer

Firm
Bkhm Pa
Address
1560 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
Preparer
Bradford S Beemer
Phone
4079989000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“The organization uses the modified accrual method of accounting.”

Form 990, Part XI, Line 8

“During the year ended june 30, 2016, the school revised the accounting and reporting for its internal funds to remove them from the general fund and include them in an agency fund. This accounting more appropriately reflects the custodial nature of the school internal funds. The reclassification adjustment included in the accompanying financial statements represents the beginning balance of the school internal funds.”

Form 990, Part I, Line 5

“The relationship between round lake elementary school and the lake county school district requires the employees working at the school technically be employees of the school district. As such, all payroll and payroll related costs are processed and paid by the school district. These expenses are then reimbursed by the school on a dollar for dollar basis. Reimbursements paid to the lake county school district for payroll and related benefits totaled $5,038,389 for the year. There are approximately 101 employees of the lake county school district working at round lake elementary school. This is the reason there are zero employees of round lake elementary school reported on part i, line 5.”

Financial Statement Notes

PART X, LINE 2:

“The school is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The school has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The school assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that the school believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the school's financial statements, as the school believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold. With few exceptions, the school is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for years before 2012.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fees 33,616.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fees 33,616.”

Raw XML AppendixShowing 400 of 450 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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IRS990/MissionDesc0THE MISSION OF THE SCHOOL IS TO INSPIRE SUCCESS AND A LOVE OF LEARNING FOR ALL STUDENTS IN A SAFE AND NURTURING ENVIRONMENT THROUGH THE COMBINED EFFORTS OF STUDENTS, FACULTY, STAFF, AND PARENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04174197
IRS990/NetAssetsOrFundBalancesEOYAmt04646869
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019006
IRS990/OccupancyGrp/ProgramServicesAmt0174733
IRS990/OccupancyGrp/TotalAmt0193739
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0385028
IRS990/OtherAssetsTotalGrp/EOYAmt0932966
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019467
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0571428
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0590895
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PUPIL TRANSPORTATION SE
IRS990/OtherExpensesGrp/Desc2SOCIAL WORKERS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08727
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13688
IRS990/OtherExpensesGrp/ProgramServicesAmt0457046
IRS990/OtherExpensesGrp/ProgramServicesAmt188207
IRS990/OtherExpensesGrp/ProgramServicesAmt252348
IRS990/OtherExpensesGrp/ProgramServicesAmt333301
IRS990/OtherExpensesGrp/TotalAmt0465773
IRS990/OtherExpensesGrp/TotalAmt188207
IRS990/OtherExpensesGrp/TotalAmt252348
IRS990/OtherExpensesGrp/TotalAmt336989
IRS990/OtherLiabilitiesGrp/BOYAmt04143352
IRS990/OtherLiabilitiesGrp/EOYAmt05772545
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0133344
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03696373
IRS990/OtherSalariesAndWagesGrp/TotalAmt03829717
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09659
IRS990/PayrollTaxesGrp/ProgramServicesAmt0260270
IRS990/PayrollTaxesGrp/TotalAmt0269929
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03890
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0230233
IRS990/PensionPlanContributionsGrp/TotalAmt0234123
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015093
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0336
IRS990/PrincipalOfficerNm0JASON SHORT
IRS990/PriorPeriodAdjustmentsAmt0-57938
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PER PUPIL FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06186818
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1230507
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06186818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1230507
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0136092
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt061204
IRS990/PYOtherExpensesAmt0848832
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05813531
IRS990/PYRevenuesLessExpensesAmt0527277
IRS990/PYSalariesCompEmpBnftPaidAmt04634718
IRS990/PYTotalExpensesAmt05483550
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06010827
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0530610
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06417325
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04174197
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04646869
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06596419
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08301606
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt051286
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097107
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148393
IRS990ScheduleD/EquipmentGrp/BookValueAmt047026
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059899
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106925
IRS990ScheduleD/ExpensesNotReportedAmt033616
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06107742
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029474
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt051840
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081314
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0788038
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1144928
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FRS DEFERRED OUTFLOWS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1HIS DEFERRED OUTFLOWS
IRS990ScheduleD/OtherExpensesIncludedAmt033616
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0336713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12022931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21137218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31193091
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4265153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5699080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt615387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt735372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt867600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO DISTRICT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FRS PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HIS PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OPEB PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5FRS DEFERRED INFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6HIS DEFERRED INFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7OPEB DEFERRED OUTFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8DUE TO OTHERS - AGENCY FUNDS
IRS990ScheduleD/OtherRevenueAmt033616
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0867975
IRS990ScheduleD/OtherSecuritiesGrp/Desc0GOVERNMENT SPONSORED ENTERPRISE BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt033616
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06638352
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PASSTHROUGH ADMIN FEES 33,616.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PASSTHROUGH ADMIN FEES 33,616.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127786
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0932966
IRS990ScheduleD/TotalBookValueSecuritiesAmt0867975
IRS990ScheduleD/TotalExpensesPerForm990Amt06107742
IRS990ScheduleD/TotalLiabilityAmt05772545
IRS990ScheduleD/TotalRevenuePerForm990Amt06638352
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06671968
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06141358
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, WEBSITES AND/OR VIDEOS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. REVENUES ARE RECEIVED FROM THE EARLY LEARNING COALITION OF LAKE COUNTY THROUGH THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM, ADMINISTERED BY THE OFFICE OF EARLY LEARNING UNDER THE FLORIDA DEPARTMENT OF EDUCATION. A SEPARATE BASE STUDENT ALLOCATION PER FULL-TIME EQUIVALENT STUDENT IN THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM SHALL BE PROVIDED IN THE GENERAL APPROPRIATIONS ACT, TOTALING $135,812 FOR ROUND LAKE ELEMENTARY SCHOOL FOR THE 2015-2016 SCHOOL YEAR.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS PROVIDED A COPY OF FORM 990 FOR THEIR DETAIL REVIEW PRIOR TO FILING. THE PRINCIPAL, ASSISTANT DIRECTOR OF FINANCE, AND THE CHARTER BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO COMPLETE A STATE OF FLORIDA FORM (FORM 8B MEMORANDUM OF VOTING CONFLICT) WHEN A CONFLICT OF INTEREST IS BROUGHT UP AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARIES OF ALL EMPLOYEES ARE SET BY THE SCHOOL BOARD OF LAKE COUNTY, AND ANY CHANGE IN COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY THE SCHOOL BOARD OF LAKE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION USES THE MODIFIED ACCRUAL METHOD OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DURING THE YEAR ENDED JUNE 30, 2016, THE SCHOOL REVISED THE ACCOUNTING AND REPORTING FOR ITS INTERNAL FUNDS TO REMOVE THEM FROM THE GENERAL FUND AND INCLUDE THEM IN AN AGENCY FUND. THIS ACCOUNTING MORE APPROPRIATELY REFLECTS THE CUSTODIAL NATURE OF THE SCHOOL INTERNAL FUNDS. THE RECLASSIFICATION ADJUSTMENT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS REPRESENTS THE BEGINNING BALANCE OF THE SCHOOL INTERNAL FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE RELATIONSHIP BETWEEN ROUND LAKE ELEMENTARY SCHOOL AND THE LAKE COUNTY SCHOOL DISTRICT REQUIRES THE EMPLOYEES WORKING AT THE SCHOOL TECHNICALLY BE EMPLOYEES OF THE SCHOOL DISTRICT. AS SUCH, ALL PAYROLL AND PAYROLL RELATED COSTS ARE PROCESSED AND PAID BY THE SCHOOL DISTRICT. THESE EXPENSES ARE THEN REIMBURSED BY THE SCHOOL ON A DOLLAR FOR DOLLAR BASIS. REIMBURSEMENTS PAID TO THE LAKE COUNTY SCHOOL DISTRICT FOR PAYROLL AND RELATED BENEFITS TOTALED $5,038,389 FOR THE YEAR. THERE ARE APPROXIMATELY 101 EMPLOYEES OF THE LAKE COUNTY SCHOOL DISTRICT WORKING AT ROUND LAKE ELEMENTARY SCHOOL. THIS IS THE REASON THERE ARE ZERO EMPLOYEES OF ROUND LAKE ELEMENTARY SCHOOL REPORTED ON PART I, LINE 5.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART I, LINE 5
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08344553
IRS990/TotalAssetsEOYAmt010439927
IRS990/TotalAssetsGrp/BOYAmt08344553
IRS990/TotalAssetsGrp/EOYAmt010439927
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0131518
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251516
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05856226
IRS990/TotalFunctionalExpensesGrp/TotalAmt06107742
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04170356
IRS990/TotalLiabilitiesEOYAmt05793058
IRS990/TotalLiabilitiesGrp/BOYAmt04170356
IRS990/TotalLiabilitiesGrp/EOYAmt05793058
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04174197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04646869
IRS990/TotalOtherCompensationAmt020784
IRS990/TotalProgramServiceExpensesAmt05856226
IRS990/TotalProgramServiceRevenueAmt06417325
IRS990/TotalReportableCompFromOrgAmt092941

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,439,927
Liabilities
$5,793,058
Net assets
$4,646,869
Revenue
$6,638,352
Expenses
$6,107,742
Net income
$530,610
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.8$8.19$9.65$12.2$6.44$5.81
2024Detailed filing. Detailed filing data is available for this year.$12.4$8.57$3.84$11.7$12.6$0.90
2023Detailed filing. Detailed filing data is available for this year.$13.3$8.60$4.75$11.4$11.3$0.07
2022Detailed filing. Detailed filing data is available for this year.$12.8$8.15$4.68$10.3$9.60$0.68
2021Detailed filing. Detailed filing data is available for this year.$13.4$9.41$3.99$9.59$10.4$0.77
2020Detailed filing. Detailed filing data is available for this year.$11.9$7.19$4.67$9.07$9.29$0.22
2019Detailed filing. Detailed filing data is available for this year.$11.7$6.80$4.89$8.00$7.86$0.14
2018Summary only. Only limited summary data is available for this year.$11.4$6.62$4.75$7.58$7.26$0.31
2017Detailed filing. Detailed filing data is available for this year.$11.0$6.46$4.56$6.77$6.86$0.09
2016Detailed filing. Detailed filing data is available for this year.$10.4$5.79$4.65$6.64$6.11$0.53
2015Summary only. Only limited summary data is available for this year.$8.34$4.17$4.17$6.01$5.48$0.53
2014Summary only. Only limited summary data is available for this year.$7.69$1.51$6.18$6.01$5.65$0.36
2013Summary only. Only limited summary data is available for this year.$7.10$1.28$5.82$5.65$5.05$0.60
2012Summary only. Only limited summary data is available for this year.$6.30$1.08$5.22$5.30$5.07$0.23
2011Summary only. Only limited summary data is available for this year.$5.84$0.86$4.99$5.53$5.24$0.29
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