Civic Intelligence

Community School of Naples Inc

EIN 59-1920297 • 501(c)3 • Naples, FL

Profile

Please see schedule o for our mission.

13275 Livingston RdNaples, FL 34109

www.communityschoolnaples.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.32x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.85x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$511,128

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

40th percentile

3.4%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

3.5%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$96,440,293

Up $3,201,840 (+3.4%) from 2023

Liabilities

Up

$30,794,987

Up $1,271,225 (+4.3%) from 2023

Net Assets

Up

$65,645,306

Up $1,930,615 (+3.0%) from 2023

Revenue

Up

$36,031,777

Up $1,217,864 (+3.5%) from 2023

Expenses

Up

$34,391,997

Up $1,926,385 (+5.9%) from 2023

Net Income

Down

$1,639,780

Down $708,521 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0Assets 2010: $40,668,097Liabilities 2010: $24,911,953Net Assets 2010: $15,756,1442010Assets 2011: $42,664,839Liabilities 2011: $24,055,976Net Assets 2011: $18,608,8632011Assets 2012: $44,693,933Liabilities 2012: $25,201,355Net Assets 2012: $19,492,5782012Assets 2013: $44,462,898Liabilities 2013: $24,476,794Net Assets 2013: $19,986,1042013Assets 2014: $45,463,294Liabilities 2014: $24,763,393Net Assets 2014: $20,699,9012014Assets 2015: $47,030,779Liabilities 2015: $24,570,824Net Assets 2015: $22,459,9552015Assets 2016: $58,624,711Liabilities 2016: $24,888,877Net Assets 2016: $33,735,8342016Assets 2017: $60,231,179Liabilities 2017: $23,182,515Net Assets 2017: $37,048,6642017Assets 2018: $61,908,883Liabilities 2018: $23,369,497Net Assets 2018: $38,539,3862018Assets 2019: $68,238,366Liabilities 2019: $24,054,102Net Assets 2019: $44,184,2642019Assets 2020: $80,041,693Liabilities 2020: $28,477,425Net Assets 2020: $51,564,2682020Assets 2021: $81,837,065Liabilities 2021: $26,275,602Net Assets 2021: $55,561,4632021Assets 2022: $91,664,266Liabilities 2022: $30,436,587Net Assets 2022: $61,227,6792022Assets 2023: $93,238,453Liabilities 2023: $29,523,762Net Assets 2023: $63,714,6912023Assets 2024: $96,440,293Liabilities 2024: $30,794,987Net Assets 2024: $65,645,3062024

Highlighted filing

2024

Assets$96,440,293
Liabilities$30,794,987
Net Assets$65,645,306

Operations Trend

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

$40M$30M$20M$10M$0Expenses 2010: $15,677,6332010Revenue 2011: $19,697,201Expenses 2011: $17,008,763Net Income 2011: $2,688,4382011Expenses 2012: $18,632,5322012Expenses 2013: $18,008,6092013Revenue 2014: $19,053,659Expenses 2014: $18,339,862Net Income 2014: $713,7972014Revenue 2015: $20,977,415Expenses 2015: $19,217,361Net Income 2015: $1,760,0542015Revenue 2016: $31,645,348Expenses 2016: $20,164,469Net Income 2016: $11,480,8792016Revenue 2017: $24,692,961Expenses 2017: $21,355,131Net Income 2017: $3,337,8302017Revenue 2018: $24,234,976Expenses 2018: $22,715,731Net Income 2018: $1,519,2452018Revenue 2019: $29,485,706Expenses 2019: $23,630,828Net Income 2019: $5,854,8782019Revenue 2020: $32,285,902Expenses 2020: $24,645,898Net Income 2020: $7,640,0042020Revenue 2021: $29,324,734Expenses 2021: $25,894,754Net Income 2021: $3,429,9802021Revenue 2022: $35,052,582Expenses 2022: $28,640,872Net Income 2022: $6,411,7102022Revenue 2023: $34,813,913Expenses 2023: $32,465,612Net Income 2023: $2,348,3012023Revenue 2024: $36,031,777Expenses 2024: $34,391,997Net Income 2024: $1,639,7802024

Highlighted filing

2024

Revenue$36,031,777
Expenses$34,391,997
Net Income$1,639,780

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$96.4$30.8$65.6$36.0$34.4$1.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$93.2$29.5$63.7$34.8$32.5$2.35
2022Detailed filing. Detailed filing data is available for this year.$91.7$30.4$61.2$35.1$28.6$6.41
2021Detailed filing. Detailed filing data is available for this year.$81.8$26.3$55.6$29.3$25.9$3.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$80.0$28.5$51.6$32.3$24.6$7.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$68.2$24.1$44.2$29.5$23.6$5.85
2018Detailed filing. Detailed filing data is available for this year.$61.9$23.4$38.5$24.2$22.7$1.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.2$23.2$37.0$24.7$21.4$3.34
2016Detailed filing. Detailed filing data is available for this year.$58.6$24.9$33.7$31.6$20.2$11.5
2015Detailed filing. Detailed filing data is available for this year.$47.0$24.6$22.5$21.0$19.2$1.76
2014Detailed filing. Detailed filing data is available for this year.$45.5$24.8$20.7$19.1$18.3$0.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.5$24.5$20.0$18.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.7$25.2$19.5$18.6
2011Summary only. Only limited summary data is available for this year.$42.7$24.1$18.6$19.7$17.0$2.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.7$24.9$15.8$15.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$38,286,860
Mission and Program Overview

Mission

The vision of community school of naples is to be a world-class independent school, meeting our mission in memorable ways for the benefit of every student, every day.committed to academic excellence, community school of naples inspires and empowers students to realize their own potential as engaged learners and responsible global citizens.

Committed to academic excellence, community school of naples inspires and empowers students to realize their own potential as engaged learners and responsible global citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$63,575,404$64,242,936▲ $667,532
Investments in Publicly Traded Securities$11,642,482$18,662,869▲ $7,020,387
Savings and Temporary Cash Investments$7,809,169$10,474,486▲ $2,665,317
Prepaid Expenses and Deferred Charges$1,116,086$1,004,811▼ $111,275
Pledges and Grants Receivable$1,416,799$970,491▼ $446,308
Cash and Non-Interest-Bearing Accounts$6,569,009$590,322▼ $5,978,687
Inventories for Sale or Use$119,339$83,860▼ $35,479
Accounts Receivable$106,502$65,750▼ $40,752
Total Assets$93,238,453$96,440,293▲ $3,201,840
Other Assets Total$883,663$344,768▼ $538,895
Liabilities
Deferred Revenue$13,146,971$15,313,857▲ $2,166,886
Mortgage Notes Payable Secured by Investment Property$13,526,179$13,013,274▼ $512,905
Accounts Payable and Accrued Expenses$2,093,398$1,980,362▼ $113,036
Other Liabilities$757,214$487,494▼ $269,720
Total Liabilities$29,523,762$30,794,987▲ $1,271,225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,250,177$61,141,828▲ $891,651
Net Assets With Donor Restrictions$3,464,514$4,503,478▲ $1,038,964
Total Net Assets Fund Balance$63,714,691$65,645,306▲ $1,930,615
Total Liabilities and Net Assets / Fund Balance$93,238,453$96,440,293▲ $3,201,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$52,510,671$28,024,468$80,535,139
Equipment$1,760,650$7,752,343$9,512,993
Leasehold Improvements$4,778,385$1,000,530$5,778,915
Land$4,358,150-$4,358,150
Other Land Buildings$835,080$338,204$1,173,284

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$450,000---$450,000
2022$450,000---$450,000
2021$450,000---$450,000
2020$450,000---$450,000
2019$450,000---$450,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David WatsonHead of SchoolFT$433,351$77,777$511,128
Paul SelvidioCFO/COOFT$252,099$40,327$292,426
Donna NorkeliunasDirector of AdmissionsFT$184,500$21,746$206,246
Colleen PotockiDivision HeadFT$144,768$30,415$175,183
Amy MovielDivision HeadFT$137,500$22,657$160,157
Jessica MerrillControllerFT$137,750$21,801$159,551
Eugene ChungDepartment HeadFT$130,000$24,012$154,012

Board Members and Trustees

NameTitle
Richard MolloyChair of Strategic Planing Committee & Trustee
Tom McauleyChair of the Advancement Committee & Trustee
Robert J SullivanChair of the Buildings & Grounds Committee & Trust
Elise BurfieldChair of Trustees Committee and Trustee
Carole BinkowskiCo-chair of Acedemic Committee and Trustee
Lane RaskauskasCo-chair of Acedemic Committee and Trustee
John N AllenPresident
Chad N OttTreasurer & Vice President
Julie SchmelzleVice President
Amy QuinnTrustee
Andrew MillerTrustee
Andy AtterburyTrustee
Charles HaleTrustee
Craig GriderTrustee
David DoranTrustee
David EklundTrustee
Herb HenkelTrustee
Marni ChurTrustee
Melissa KaplanTrustee
Michael S DiamondTrustee
Nelly ShotwellTrustee
Richard AboodTrustee
W Clarke Swanson JrTrustee
William VerhelleTrustee
Domenic FerranteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,835,652
Program Service Revenue
$31,240,565
Investment Income
$919,601
Other Revenue
$1,035,959
All Other Contributions
$2,137,352
Change in Net Assets
$1,639,780

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$299,272Median Day of Receipt
Other Non Cash Contri Table0$262,136Fair Market Value (FMV)
Other Non Cash Contri Table0$96,386Fair Market Value (FMV)
Other Non Cash Contri Table0$11,352Fair Market Value (FMV)
Total Noncash Contributions1$669,146-

Audited Revenue Reconciliation

Revenue per Audited Statements
$36,915,722
Revenue Not Reported on Financial Statements
$-883,945
Revenue Not Reported on Form 990
$568,355
Other Revenue Adjustments
$-916,128
Total Revenue per Audited Statements
$37,484,077
Total Revenue per Form 990
$36,031,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,554,512
Other Expenses$12,843,218
Grants and Similar Amounts Paid$3,994,267
Total Fundraising Expense$657,351
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,640,179$1,737,122$251,979$13,629,280
Grants to Domestic Individuals$3,994,267--$3,994,267
Occupancy$3,278,993$199,922-$3,478,915
Depreciation Depletion$2,985,778$190,582-$3,176,360
Other Expenses$1,353,532--$1,353,532
Other Employee Benefits$1,039,122$195,347$25,433$1,259,902
Payroll Taxes$784,580$148,320$19,203$952,103
Current Officers, Directors, Trustees, and Key Employees-$649,655$207,047$856,702
Pension Plan Contributions$745,191$103,164$8,170$856,525
Information Technology$474,173$30,266-$504,439
Office Expenses$123,649$270,458$3,329$397,436
Interest-$281,822-$281,822
Payment Travel Entrtnmnt Publicly Ofcl$250,760$9,207$17,469$277,436
Fees for Services Other$12,816-$124,721$137,537
Fees for Services Accounting-$114,032-$114,032
Advertising-$84,109-$84,109
All Other Expenses$32,479--$32,479
Fees for Service Investment Mgmnt Fees-$32,183-$32,183
Travel-$4,948-$4,948
Fees for Services Legal-$4,553-$4,553
Total Functional Expenses$29,678,956$4,055,690$657,351$34,391,997

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$35,553,462
Total Expenses per Form 990$34,391,997
Expenses per Audited Statements$34,359,814
Expenses Not Reported on Form 990$1,193,648
Expenses Not Reported on Financial Statements$32,183
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,525,219
Fundraising Direct Expenses$708,263
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Angel Ball$2,223,519$1,525,219$194,216$1,331,003
Total Events$2,223,519$1,525,219$708,263$816,956
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability$467,144
Interest Payable$20,350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 A, Line 1A

The executive committee is made up of the elected officers of the board. The committee acts for and on behalf of the board of directors when the board is not in session. Any decisions made by the committee on behalf of the board are ratified by the board at the next general meeting.

Form 990, Part VI, Section B, Line 11B

The 990 is first reviewed within the business office by the cfo and controller, then reviewed by the head of the school as well as the board treasurer and vice president. A complete copy of the 990 is made available to the entire board.

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

The background of each nominated trustee is thoroughly reviewed for conflict of interests prior to submission of that individual as a board candidate. The board of directors complete a conflict of interest statement annually. During meetings, any voting members who have a conflict of interest excuse themselves from voting on the issue at hand.

Form 990, Part VI, Section B, Line 15

The compensation of the cfo, head of school, and all other senior leadership team members is compared to other similar schools and is taken into consideration, public and private schools, from surveys available online, along with cost of living and the approved budgets, which are based on enrollment. All three of these positions compensation are compared to the compensation statistics from the nais and from fcis (national and florida private school organizations) and their relativities are considered before any adjustments are made. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

The financials are forwarded to dunn & bradstreet annually. Csn provides an annual report to families and faculty regarding the overall state of the school, and periodically schedules head masters' round tables and annual survey conferences which are open to the public. Upon request, the audited financials and the irs form 990 are made available.

Filing and Contact Details

Filer

Filer Name
Community School of Naples Inc
EIN
59-1920297
Phone
2395977575
Address
13275 LIVINGSTON RD, NAPLES, FL 34109

Signing Officer

Name
Chad N Ott
Title
Treasurer
Phone
2392628686
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Allen
Formed
1980
Legal Domicile
Fl
Voting Board Members
25
Independent Board Members
25
Employees
291
Volunteers
165

Preparer

Firm
Cliftonlarsonallen Llp
Address
4501 TAMIAMI TRAIL NORTH SUITE 200, NAPLES, FL 34103-3548
Preparer
Amelia Cooper
Phone
2392628686
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Uncollectible pledges -277,520.

Financial Statement Notes

PART V, LINE 4:

The funds are meant to grow and yield investment returns to support csn's operating programs.

PART X, LINE 2:

The school follows the income tax standard regarding the recognition and measurement of uncertain tax positions. This guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements. The implementation of this standard had no impact on the consolidated financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Concession and school store cost of goods sold -207,865. Fundraising event expenses -708,263.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Uncollectible pledges 277,520. Concession and school store cost of goods sold 207,865. Fundraising event expenses 708,263.

Raw XML AppendixShowing 400 of 938 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0COMMITTED TO ACADEMIC EXCELLENCE, COMMUNITY SCHOOL OF NAPLES INSPIRES AND EMPOWERS STUDENTS TO REALIZE THEIR OWN POTENTIAL AS ENGAGED LEARNERS AND RESPONSIBLE GLOBAL CITIZENS.
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JESSICA MERRILL
IRS990/BooksInCareOfDetail/PhoneNum02395977575
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013275 LIVINGSTON ROAD
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IRS990/Desc0CSN IS COMMITTED TO ACADEMIC EXCELLENCE. THE SCHOOL IS KNOWN FOR ITS COMPREHENSIVE COLLEGE PREPARATORY PROGRAM THAT BLENDS RIGOR WITH A COMMITMENT TO INDIVIDUAL GROWTH AND DEVELOPMENT. FROM PK3 TO 12TH GRADE, OVER 1000 STUDENTS TAKE PART IN A CURRICULUM THAT REFLECTS THE HIGHEST STANDARDS OF INDEPENDENT SCHOOLS ON A 77-ACRE CAMPUS WHICH INCLUDES A MEDIA CENTER, FIELD HOUSE AND PLAYING FIELDS. ADVANCED PLACEMENT COURSES ARE AVAILABLE IN EVERY CURRICULAR AREA. OF OUR DEDICATED, EXPERIENCED FACULTY, MORE THAN HALF HAVE ADVANCED DEGREES. CLASS SIZES ARE SMALL, ALLOWING FOR CLOSE RELATIONSHIPS WITH FACULTY AND ONGOING ASSESSMENT. CONTINUED ON SCHEDULE O.STUDENTS MAY PARTICIPATE IN NUMEROUS ACTIVITIES INVOLVING MUSIC, THE ARTS, SPORTS, MATHCOUNTS AND MU ALPHA THETA, MODEL CONGRESS, MODEL UN, FOREIGN LANGUAGE COMPETITIONS, AND ROBOTICS COMPETITIONS.
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IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD MOLLOY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER & VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR OF STRATEGIC PLANING COMMITTEE & TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR OF THE ADVANCEMENT COMMITTEE & TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR OF THE BUILDINGS & GROUNDS COMMITTEE & TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR OF TRUSTEES COMMITTEE AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CO-CHAIR OF ACEDEMIC COMMITTEE AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9CO-CHAIR OF ACEDEMIC COMMITTEE AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt26CFO/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF ADMISSIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIVISION HEAD
IRS990/Form990PartVIISectionAGrp/TitleTxt29CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIVISION HEAD
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