Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
990 • Fiscal year 2024 • EIN 59-3572902
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Down$540,951
Down $186,226 (-26%) from 2023
Net Assets
Down$475,694
Down $183,088 (-28%) from 2023
Liabilities
Down$65,257
Down $3,138 (-4.6%) from 2023
Revenue
Down$1,410,837
Down $57,142 (-3.9%) from 2023
Expenses
Up$1,629,050
Up $147,781 (+10.0%) from 2023
Net Income
Down-$218,213
Down $204,923 (-1542%) from 2023
Public charter school education serving grades pre-k to 5
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $332,040 | $339,667 | ▲ $7,627 |
| Cash and Non-Interest-Bearing Accounts | $286,839 | $114,286 | ▼ $172,553 |
| Savings and Temporary Cash Investments | $46,615 | $36,740 | ▼ $9,875 |
| Pledges and Grants Receivable | $39,724 | $32,900 | ▼ $6,824 |
| Prepaid Expenses and Deferred Charges | $20,934 | $16,333 | ▼ $4,601 |
| Total Assets | $727,177 | $540,951 | ▼ $186,226 |
| Other Assets Total | $1,025 | $1,025 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $13,642 | $37,999 | ▲ $24,357 |
| Mortgage Notes Payable Secured by Investment Property | $54,753 | $27,258 | ▼ $27,495 |
| Total Liabilities | $68,395 | $65,257 | ▼ $3,138 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $317,237 | $312,408 | ▼ $4,829 |
| Net Assets Without Donor Restrictions | $341,545 | $163,286 | ▼ $178,259 |
| Total Net Assets Fund Balance | $658,782 | $475,694 | ▼ $183,088 |
| Total Liabilities and Net Assets / Fund Balance | $727,177 | $540,951 | ▼ $186,226 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $197,779 | $575,916 | - |
| Other Land Buildings | $0 | $20,032 | - |
| Land | $69,506 | - | - |
| Equipment | $30,930 | $189,323 | - |
| Leasehold Improvements | $41,452 | $117,131 | - |
| Name | Title |
|---|---|
| Jody Studstill | President |
| Barbara Locke | Director |
| Ruthann Ross | Director |
| Judy Benton | Community Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,128,115 |
| Other Expenses | $500,935 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $682,223 | $247,114 | $0 | $929,337 |
| Occupancy | $0 | $132,457 | $0 | $132,457 |
| Pension Plan Contributions | $83,202 | $42,638 | $0 | $125,840 |
| Office Expenses | $50,856 | $34,503 | $0 | $85,359 |
| Fees for Services Other | $71,733 | $13,379 | $0 | $85,112 |
| Payroll Taxes | $53,750 | $19,188 | $0 | $72,938 |
| Insurance | $4,136 | $31,628 | $0 | $35,764 |
| Other Expenses | $0 | $27,494 | $0 | $27,494 |
| Fees for Services Accounting | $0 | $24,550 | $0 | $24,550 |
| Interest | $0 | $3,462 | $0 | $3,462 |
| Travel | $0 | $1,063 | $0 | $1,063 |
| Total Functional Expenses | $952,744 | $676,306 | $0 | $1,629,050 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,764,327 |
| Total Expenses per Form 990 | $1,629,050 |
| Expenses per Audited Statements | $1,543,655 |
| Expenses Not Reported on Form 990 | $220,672 |
| Expenses Not Reported on Financial Statements | $85,395 |
| Other Expense Adjustments | $85,395 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A copy of the final form 990 was provided to each voting member of the organizations governing body prior to its filing with the irs.”
“Conflict of interests are reviewed by the board”
“Compensation is approved by board and is based on experience and education of employee and is comparable to local district salary rates”
“SAME AS LINE 15A”
“Current year expenditures for capital assets, principal payments are included in expenses but has not effect on net position”
“Current year depreciation exp is not included in expenses but does have an impact on net position”
“Governmental funds are accounted for using modified accrual accounting. Modified accrual accounting focuses on available cash and other financial assets that can readily be converted to cash. This provides a short-term view of the funds financial position”
“Conflict of interests are reviewed by the board”
“Governmental funds report capital outlays as expenditures. However, in the audited statement of activities, the cost of those assets is depreciated over their estimated useful lives”
“Adjustment of required contribution to net pension expense”
“Governmental funds report capital outlays as expenditures. However, in the audited statement of activities, the cost of those assets is depreciated over their estimated useful lives”
“Repayment of principal is an expenditure in governmental funds, but reduces long term liabilites in the audited statement of net position”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13642 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 37999 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5 |
| IRS990/AllOtherContributionsAmt | 0 | 1000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ANGELA JORDAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3524905799 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2480 NW OLD FANNIN RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHIEFLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32626 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 286839 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 114286 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1201900 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 500935 |
| IRS990/CYOtherRevenueAmt | 0 | 208813 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 124 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -218213 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1128115 |
| IRS990/CYTotalExpensesAmt | 0 | 1629050 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1410837 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE SCHOOL SUCCESSFULLY EDUCATED 126 STUDENTS IN 2024 AND 125 STUDENTS IN 2023, SERVING GRADES PRE-K TO 5 |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 317237 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 312408 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 952744 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 24550 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24550 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13379 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 71733 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 85112 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BARBARA LOCKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RUTHANN ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JODY STUDSTILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JUDY BENTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COMMUNITY MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 1200900 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1410837 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 31628 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4136 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35764 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 3462 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 3462 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 902402 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 332040 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 339667 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1242069 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 208813 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 208813 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 54753 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 27258 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 658782 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 475694 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 341545 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 163286 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 132457 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 132457 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 34503 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 50856 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 85359 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1025 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1025 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 35125 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 1 | BLDG/FURN/FIXTURE/EQUIP |
| IRS990/OtherExpensesGrp/Desc | 2 | DEBT RETIREMENT |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 78044 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 20786 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 27494 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6844 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 78044 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27630 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27494 |
| IRS990/OtherRevenueTotalAmt | 0 | 208813 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 247114 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 682223 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 929337 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 19188 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 53750 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 72938 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 42638 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 83202 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 125840 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 39724 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 32900 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 20934 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 16333 |
| IRS990/PrincipalOfficerNm | 0 | DR J SUZANN CORNELL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1250339 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 43 |
| IRS990/PYOtherExpensesAmt | 0 | 436516 |
| IRS990/PYOtherRevenueAmt | 0 | 217597 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -13290 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1044753 |
| IRS990/PYTotalExpensesAmt | 0 | 1481269 |
| IRS990/PYTotalRevenueAmt | 0 | 1467979 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -218213 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1410837 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 46615 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 36740 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 197779 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 575916 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 773695 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 30930 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 189323 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 220253 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 220672 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 85395 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1543655 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 69506 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 69506 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 41452 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 117131 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 158583 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 220672 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 85395 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 20032 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 20032 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1410837 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ADJUSTMENT OF REQUIRED CONTRIBUTION TO NET PENSION EXPENSE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | REPAYMENT OF PRINCIPAL IS AN EXPENDITURE IN GOVERNMENTAL FUNDS, BUT REDUCES LONG TERM LIABILITES IN THE AUDITED STATEMENT OF NET POSITION |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt XII, Line 2d |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt XII, Line 2d |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt XII, Line 4b |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt XII, Line 4b |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 339667 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1629050 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1410837 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1410837 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1764327 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NORMAL FUNDING FROM THE LEVY COUNTY SCHOOL BOARD IS USED TO FUND MOST ACTIVITIES OF THE SCHOOL |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | POLICY IS STATED IN CHARTER, BYLAWS, AND ALL MEDIA DISTRIBUTED TO THE PUBLIC POLICY CAN BE REVIEWED UPON REQUEST AT THE SCHOOL OFFICE SEE DESCRIPTION ON LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE FINAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATIONS GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION IS APPROVED BY BOARD AND IS BASED ON EXPERIENCE AND EDUCATION OF EMPLOYEE AND IS COMPARABLE TO LOCAL DISTRICT SALARY RATES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SAME AS LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CURRENT YEAR EXPENDITURES FOR CAPITAL ASSETS, PRINCIPAL PAYMENTS ARE INCLUDED IN EXPENSES BUT HAS NOT EFFECT ON NET POSITION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CURRENT YEAR DEPRECIATION EXP IS NOT INCLUDED IN EXPENSES BUT DOES HAVE AN IMPACT ON NET POSITION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNMENTAL FUNDS ARE ACCOUNTED FOR USING MODIFIED ACCRUAL ACCOUNTING. MODIFIED ACCRUAL ACCOUNTING FOCUSES ON AVAILABLE CASH AND OTHER FINANCIAL ASSETS THAT CAN READILY BE CONVERTED TO CASH. THIS PROVIDES A SHORT-TERM VIEW OF THE FUNDS FINANCIAL POSITION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt XII, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 12c |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 727177 |
| IRS990/TotalAssetsEOYAmt | 0 | 540951 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 727177 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 540951 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1201900 |
| IRS990/TotalEmployeeCnt | 0 | 29 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 676306 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 952744 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1629050 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 68395 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 65257 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 68395 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 65257 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 658782 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 475694 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 124 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 952744 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 124 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 208937 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1410837 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 17 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 727177 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 540951 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1063 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 1063 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2480 NW OLD FANNIN RD |
| IRS990/USAddress/CityNm | 0 | CHIEFLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 32626 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | whisperingwindscharter.com |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JENNIFER PITTMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | REGISTERED AGENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3524905799 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHISPERING WINDS CHARTER SCHOOL PROJECT INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHIS |
| ReturnHeader/Filer/EIN | 0 | 593572902 |
| ReturnHeader/Filer/PhoneNum | 0 | 3524905799 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2480 NW OLD FANNIN ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHIEFLAND |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.