Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.12x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Down$4,030,356
Down $292,232 (-6.8%) from 2017
Net Assets
Up-$474,331
Up $8,566 (+1.8%) from 2017
Liabilities
Down$4,504,687
Down $300,798 (-6.3%) from 2017
Revenue And Expenses
Revenue
Up$5,029,474
Up $708,772 (+16%) from 2017
Expenses
Up$4,940,829
Up $408,840 (+9.0%) from 2017
Net Income
Up$88,645
Up $299,932 (+142%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Jan 15, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $5,029,474
Mission and Program Overview
Mission
To improve students' learning with the use of different and innovative learning methods, increasing the choice of learning opportunities, and establishing a new form of accountability for schools.
To produce a strong academic student with good judgement, discipline and drive.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,466,072 | $1,524,212 | ▲ $58,140 |
| Savings and Temporary Cash Investments | $895,453 | $904,023 | ▲ $8,570 |
| Land, Buildings, and Equipment, Net | $458,041 | $418,034 | ▼ $40,007 |
| Accounts Receivable | $8,848 | $4,250 | ▼ $4,598 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-482,897 | $-474,331 | ▲ $8,566 |
| Total Assets | $4,322,588 | $4,030,356 | ▼ $292,232 |
| Other Assets Total | $1,494,174 | $1,179,837 | ▼ $314,337 |
| Liabilities | |||
| Other Liabilities | $4,482,670 | $4,303,744 | ▼ $178,926 |
| Mortgage Notes Payable Secured by Investment Property | $275,265 | $178,843 | ▼ $96,422 |
| Accounts Payable and Accrued Expenses | $47,550 | $22,100 | ▼ $25,450 |
| Total Liabilities | $4,805,485 | $4,504,687 | ▼ $300,798 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-482,897 | $-474,331 | ▲ $8,566 |
| Total Liabilities and Net Assets / Fund Balance | $4,322,588 | $4,030,356 | ▼ $292,232 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $410,495 | $219,236 | $629,731 |
| Equipment | $7,539 | $104,089 | $111,628 |
| Other Assets Org | $18,491 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $22,000 | - | - | - | $22,000 |
| 2016 | $22,000 | - | - | - | $22,000 |
| 2015 | $22,000 | - | - | - | $22,000 |
| 2014 | $22,000 | - | - | - | $22,000 |
| 2013 | $22,000 | - | - | - | $22,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Wesley Locke | Principal | FT | $91,404 | $21,890 | $113,294 |
Board Members and Trustees
| Name | Title |
|---|---|
| Carla Stephens | President |
| David Kelly | Vice President |
| Bobby Trout | Board Member |
| Jeff Swartz | Board Member |
| Ronald Moore | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $503,311
- Program Service Revenue
- $4,480,496
- Investment Income
- $16,008
- Other Revenue
- $29,659
- Change in Net Assets
- $88,645
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,029,474
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $86,521
- Total Revenue per Audited Statements
- $5,115,995
- Total Revenue per Form 990
- $5,029,474
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,783,237 |
| Other Expenses | $1,157,592 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,639,805 | $101,405 | - | $2,741,210 |
| Other Employee Benefits | $526,458 | $16,466 | - | $542,924 |
| Fees for Services Other | $339,845 | $135,058 | - | $474,903 |
| Payroll Taxes | $189,640 | $7,323 | - | $196,963 |
| Pension Plan Contributions | $183,567 | $5,279 | - | $188,846 |
| Office Expenses | $131,839 | $3,370 | - | $135,209 |
| Current Officers, Directors, Trustees, and Key Employees | $109,454 | $3,840 | - | $113,294 |
| Occupancy | $88,187 | $8,362 | - | $96,549 |
| Depreciation Depletion | $74,727 | $850 | - | $75,577 |
| Information Technology | $55,441 | $5,982 | - | $61,423 |
| Insurance | $44,905 | $13,065 | - | $57,970 |
| Fees for Services Accounting | $17,929 | $17,929 | - | $35,858 |
| All Other Expenses | $9,110 | $966 | - | $10,076 |
| Interest | $5,376 | $2,895 | - | $8,271 |
| Other Expenses | $7,418 | $824 | - | $8,242 |
| Travel | $4,549 | $403 | - | $4,952 |
| Total Functional Expenses | $4,604,440 | $336,389 | $0 | $4,940,829 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,027,350 |
| Expenses per Audited Statements | $4,940,829 |
| Total Expenses per Form 990 | $4,940,829 |
| Expenses Not Reported on Form 990 | $86,521 |
| 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 Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Frs Pension Liability | $1,802,419 |
| His Pension Liability | $930,427 |
| Due to Lake County | $708,190 |
| Opeb Liability | $335,623 |
| Compensated Absences Payable | $238,269 |
| Due to Others - Agency Funds | $104,032 |
| Frs Deferred Inflows | $83,336 |
| His Deferred Inflows | $82,607 |
| Opeb Deferred Outflows | $18,841 |
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 11B
“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
“Officers and directors are required to disclose any conflict of interest at each board meeting. The meetings are reviewed, and any conflicts discussed with the board president, as part of the audit process. New officers and directors are made aware of the policy upon appointment.”
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
- Spring Creek Charter School Inc
- EIN
- 59-3472268
- Phone
- 3526693275
- Address
- 44440 SPRING CREEK ROAD, PAISLEY, FL 32767-9063
Signing Officer
- Name
- Carla Stephens
- Title
- President
- Phone
- 3526693275
- Signed
- 2019-01-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Carla Stephens
- Formed
- 1997
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 12
- Volunteers
- 200
Preparer
- Firm
- Bkhm Pa
- Address
- 1560 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
- Preparer
- George K Mcnemar
- Phone
- 4079989000
Supplemental Narrative
Additional Explanations
Form 990. Part XII, Line 1
“The organization uses the modified accrual method of accounting.”
Form 990, Part I, Line 5
“The relationship between spring creek charter 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 $3,783,237 for the year. There are approximately 66 employees of the lake county school district working at the spring creek charter school. As such, these employees did not receive form w-2. The number of employees directly hired by spring creek charter school for transportation services was 12 during the 2017 calendar year.”
Form 990, Part XI, Line 8
“During 2018, the school adopted gasb statement no. 75, accounting and financial reporting for postemployment benefits other than pensions ("opeb"), which replaces gasb 45. Gasb statement no. 75 requires governments to report a liability on the face of their financial statements for the opebs provided. In addition, it requires governments in all types of opeb plans to provide a more extensive note disclosures and rsi about opeb liabilities. The effect of this change was to decrease beginning net position by $80,079.”
Financial Statement Notes
PART V, LINE 4:
“The interest on the endowment fund is to be used to help students with any needs that the school feels are not being met by the student's family.”
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.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough admin fees 86,521.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough admin fees 86,521.”
Raw XML AppendixShowing 400 of 464 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/AccountsReceivableGrp/EOYAmt | 0 | 4250 |
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| IRS990/ActivityOrMissionDesc | 0 | TO PRODUCE A STRONG ACADEMIC STUDENT WITH GOOD JUDGEMENT, DISCIPLINE AND DRIVE. |
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| IRS990/Desc | 0 | THE CHARTER SCHOOL PROVIDES AN EDUCATIONAL PROGRAM TO STUDENTS THAT FOCUSES ON A TEACHING LEARNING CYCLE THAT WAS DEVELOPED BY THE SCHOOL. THE TEACHING LEARNING CYCLE IS AN OUTLINE OF METHODS WHICH COVERS ALL PROCESSES NECESSARY FOR HIGH ACHIEVEMENTS. APPROXIMATELY 615 STUDENTS WERE SERVED DURING THE FISCAL YEAR ENDED JUNE 30, 2018. |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 8362 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 88187 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 96549 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3370 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 131839 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 135209 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1494174 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1179837 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16466 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 526458 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 542924 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CAPITAL OUTLAY |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | REFUSE PICK-UP |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11692 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 680 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 824 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 120903 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 34518 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20769 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7418 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 132595 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 34518 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21449 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8242 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4482670 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4303744 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29659 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 29659 |
| IRS990/OtherRevenueTotalAmt | 0 | 29659 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 101405 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2639805 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2741210 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7323 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 189640 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 196963 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5279 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 183567 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 188846 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CARLA STEPHENS |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -80079 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4480496 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4480496 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 359567 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14711 |
| IRS990/PYOtherExpensesAmt | 0 | 778230 |
| IRS990/PYOtherRevenueAmt | 0 | 13596 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3932828 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -211287 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3753759 |
| IRS990/PYTotalExpensesAmt | 0 | 4531989 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4320702 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 88645 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4510155 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -482897 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -474331 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 895453 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 904023 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 22000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7539 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 104089 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 111628 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 86521 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4940829 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 956455 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 204891 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 18491 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FRS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | HIS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | OPEB DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 86521 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 410495 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 219236 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 629731 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 238269 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 708190 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 83336 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 82607 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 1802419 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 930427 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 335623 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 7 | 18841 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 8 | 104032 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | COMPENSATED ABSENCES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO LAKE COUNTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | FRS DEFERRED INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | HIS DEFERRED INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | FRS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | HIS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | OPEB LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | OPEB DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 8 | DUE TO OTHERS - AGENCY FUNDS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 86521 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 86521 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5029474 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTEREST ON THE ENDOWMENT FUND IS TO BE USED TO HELP STUDENTS WITH ANY NEEDS THAT THE SCHOOL FEELS ARE NOT BEING MET BY THE STUDENT'S FAMILY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | PASSTHROUGH ADMIN FEES 86,521. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | PASSTHROUGH ADMIN FEES 86,521. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 418034 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1179837 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4940829 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4303744 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5029474 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5115995 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5027350 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, WEBSITES AND/OR VIDEOS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | REVENUES 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. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST AT EACH BOARD MEETING. THE MEETINGS ARE REVIEWED, AND ANY CONFLICTS DISCUSSED WITH THE BOARD PRESIDENT, AS PART OF THE AUDIT PROCESS. NEW OFFICERS AND DIRECTORS ARE MADE AWARE OF THE POLICY UPON APPOINTMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION USES THE MODIFIED ACCRUAL METHOD OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE RELATIONSHIP BETWEEN SPRING CREEK CHARTER 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 $3,783,237 FOR THE YEAR. THERE ARE APPROXIMATELY 66 EMPLOYEES OF THE LAKE COUNTY SCHOOL DISTRICT WORKING AT THE SPRING CREEK CHARTER SCHOOL. AS SUCH, THESE EMPLOYEES DID NOT RECEIVE FORM W-2. THE NUMBER OF EMPLOYEES DIRECTLY HIRED BY SPRING CREEK CHARTER SCHOOL FOR TRANSPORTATION SERVICES WAS 12 DURING THE 2017 CALENDAR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DURING 2018, THE SCHOOL ADOPTED GASB STATEMENT NO. 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS ("OPEB"), WHICH REPLACES GASB 45. GASB STATEMENT NO. 75 REQUIRES GOVERNMENTS TO REPORT A LIABILITY ON THE FACE OF THEIR FINANCIAL STATEMENTS FOR THE OPEBS PROVIDED. IN ADDITION, IT REQUIRES GOVERNMENTS IN ALL TYPES OF OPEB PLANS TO PROVIDE A MORE EXTENSIVE NOTE DISCLOSURES AND RSI ABOUT OPEB LIABILITIES. THE EFFECT OF THIS CHANGE WAS TO DECREASE BEGINNING NET POSITION BY $80,079. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990. PART XII, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART I, LINE 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 8 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4322588 |
| IRS990/TotalAssetsEOYAmt | 0 | 4030356 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4322588 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4030356 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 503311 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 336389 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 4604440 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4940829 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4805485 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4504687 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4805485 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,030,356
- Liabilities
- $4,504,687
- Net assets
- -$474,331
- Revenue
- $5,029,474
- Expenses
- $4,940,829
- Net income
- $88,645