Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2018 • EIN 59-3578466
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$7,267,426
Up $68,715 (+1.0%) from 2017
Net Assets
Up$1,708,622
Up $154,365 (+9.9%) from 2017
Liabilities
Down$5,558,804
Down $85,650 (-1.5%) from 2017
Revenue
Up$4,509,028
Up $136,687 (+3.1%) from 2017
Expenses
Up$4,339,869
Up $110,550 (+2.6%) from 2017
Net Income
Up$169,159
Up $26,137 (+18%) from 2017
PK-8 EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,344,508 | $4,186,790 | ▼ $157,718 |
| Investments in Publicly Traded Securities | $1,524,234 | $1,536,764 | ▲ $12,530 |
| Savings and Temporary Cash Investments | $1,041,614 | $1,062,636 | ▲ $21,022 |
| Cash and Non-Interest-Bearing Accounts | $241,794 | $437,949 | ▲ $196,155 |
| Accounts Receivable | $36,521 | $35,588 | ▼ $933 |
| Prepaid Expenses and Deferred Charges | $10,040 | $7,699 | ▼ $2,341 |
| Total Assets | $7,198,711 | $7,267,426 | ▲ $68,715 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,255,000 | $5,165,000 | ▼ $90,000 |
| Accounts Payable and Accrued Expenses | $344,219 | $343,259 | ▼ $960 |
| Other Liabilities | $45,235 | $50,545 | ▲ $5,310 |
| Total Liabilities | $5,644,454 | $5,558,804 | ▼ $85,650 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,178,179 | $1,305,708 | ▲ $127,529 |
| Temporarily Rstr Net Assets | $376,078 | $402,914 | ▲ $26,836 |
| Total Net Assets Fund Balance | $1,554,257 | $1,708,622 | ▲ $154,365 |
| Total Liabilities and Net Assets / Fund Balance | $7,198,711 | $7,267,426 | ▲ $68,715 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,465,580 | $1,398,748 | $4,864,328 |
| Land | $496,140 | - | $496,140 |
| Equipment | $134,609 | $171,921 | $306,530 |
| Other Land Buildings | $90,461 | $49,546 | $140,007 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Renee Bernhard | Principal | FT | $61,145 | $1,801 | $62,946 |
| PATRICIA O'SULLIVAN | Treasurer | - | $39,979 | $1,188 | $41,167 |
| Name | Title |
|---|---|
| Gary Boyer | President |
| Jackie Flynn | Director |
| Steve Richardson | Director |
| Theresa Murphy | Secretary |
| Scott Gaenicke | Vice-preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,152,386 |
| Other Expenses | $1,187,483 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,299,072 | $253,687 | - | $2,552,759 |
| Occupancy | $476,125 | $65,106 | - | $541,231 |
| Other Employee Benefits | $265,756 | $33,365 | - | $299,121 |
| Office Expenses | $173,013 | $21,615 | - | $194,628 |
| Payroll Taxes | $168,451 | $21,148 | - | $189,599 |
| Depreciation Depletion | $163,396 | $20,572 | - | $183,968 |
| Current Officers, Directors, Trustees, and Key Employees | - | $73,267 | - | $73,267 |
| Insurance | $52,544 | $6,610 | - | $59,154 |
| Information Technology | $52,837 | - | - | $52,837 |
| Pension Plan Contributions | $35,306 | $2,334 | - | $37,640 |
| Fees for Services Accounting | - | $15,100 | - | $15,100 |
| Travel | $13,230 | - | - | $13,230 |
| Other Expenses | $7,935 | - | - | $7,935 |
| Fees for Services Other | $6,116 | - | - | $6,116 |
| Fees for Services Legal | - | $4,420 | - | $4,420 |
| Total Functional Expenses | $3,822,645 | $517,224 | $0 | $4,339,869 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $4,339,869 |
| Total Expenses per Audited Statements | $4,113,991 |
| Expenses per Audited Statements | $4,092,533 |
| Expenses Not Reported on Financial Statements | $247,336 |
| Other Expense Adjustments | $247,336 |
| Expenses Not Reported on Form 990 | $21,458 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $61,536 |
| Fundraising Direct Expenses | $17,777 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Great American | $14,519 | $14,519 | $6,788 | $7,731 |
| Friday Dress Do | $14,192 | $14,192 | - | $14,192 |
| Total Events | $61,536 | $61,536 | $17,777 | $43,759 |
| Liability | Amount |
|---|---|
| Liability for Compensated Absences | $50,545 |
“A draft copy of the form 990 and required schedules prepared by the school's cpa is reviewed by the principal and accountant, then is submitted to board members and the audit committee by email, requesting they review and submit questions and comments. The principal then obtains responses to those questions from the cpa. Board and audit committee members are invited to attend a meeting to discuss the draft return and discuss the questions, responses and comments and approve the return for filing.”
“An annual disclosure statement is circulated to officers and certain identified key employees, but disclosure is required whenever conflicts of interest may occur. Written notices of disclosures are filed with the principal. At meetings of the board of directors, all disclosures of real or apparent conflict of interest are noted for the record in the minutes.”
“The school principal has an annual perfomance review by the board of directors. Compensation is based on that evaluation and is determined by comparison with salaries for similar positions paid by the school district, with consideration given to budget constraints on salaries overall. The principal and assistant principal have been placed under the same raise and rating structure as instructors, with raises defined based on their rating from the state of florida.”
“Governing documents, corporate policies, and financial statements are available upon request at the school's administrative office.”
“All families of students attending the school are required to volunteer in the classroom, at pto events, and/or at school.”
“Special events expenses 17,777 fundraising transfers 3,681 charges for services -248,389 special events expense -17,777 fundraising transfers -3,681 charges for services 248,389 book/tax depreciation difference -1,053 total -1,053”
“Special events expenses 17,777 fundraising transfers 3,681”
“Charges for services 248,389”
“Special events expense 17,777 fundraising transfers 3,681”
“Charges for services 248,389 book/tax depreciation difference -1,053”
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 | 344219 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 343259 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36521 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 35588 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PK-8 EDUCATION |
| IRS990/AllOtherContributionsAmt | 0 | 145300 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NANCY WHITE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3212644000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1301 ARMSTRONG DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TITUSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32780 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 241794 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 437949 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 73267 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 73267 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 145300 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30178 |
| IRS990/CYOtherExpensesAmt | 0 | 1187483 |
| IRS990/CYOtherRevenueAmt | 0 | 47154 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4286396 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 169159 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3152386 |
| IRS990/CYTotalExpensesAmt | 0 | 4339869 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4509028 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 20572 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 163396 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 183968 |
| IRS990/Desc | 0 | CHARTER SCHOOL, GRADES K-8 ENROLLMENT 550.62 FTE |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 106 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3617776 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15100 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4420 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4420 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 6116 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6116 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 1801 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 1188 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RENEE BERNHARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PATRICIA O'SULLIVAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GARY BOYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT GAENICKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JACKIE FLYNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | THERESA MURPHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 61145 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 39979 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRINCIPAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 17777 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 61536 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4526805 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 52837 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 52837 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6610 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 52544 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 59154 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 30178 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30178 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1524234 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1536764 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1620215 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4344508 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4186790 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5807005 |
| 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/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PK-8 EDUCATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5255000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5165000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1554257 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1708622 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 43759 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 43759 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -13741 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 65106 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 476125 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 541231 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21615 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 173013 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 194628 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1053 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 33365 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 265756 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 299121 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 108864 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7935 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 108864 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7935 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 45235 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 50545 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 3395 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3395 |
| IRS990/OtherRevenueTotalAmt | 0 | 3395 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 253687 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2299072 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2552759 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 21148 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 168451 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 189599 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2334 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 35306 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 37640 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10040 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7699 |
| IRS990/PrincipalOfficerNm | 0 | RENEE BERNHARD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE EDUCATIONAL FUNDING |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PREK PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | BEFORE/AFTER PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4038007 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 152526 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 95863 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4038007 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 152526 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 95863 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | BEFORE/AFTER PROGRAM - 75 ENROLLED PREK PROGRAM - 16 ENROLLED VPK PROGRAM - 48 ENROLLED |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 204869 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 248389 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 129851 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 13438 |
| IRS990/PYOtherExpensesAmt | 0 | 1238871 |
| IRS990/PYOtherRevenueAmt | 0 | 42104 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4186948 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 143022 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2990448 |
| IRS990/PYTotalExpensesAmt | 0 | 4229319 |
| IRS990/PYTotalRevenueAmt | 0 | 4372341 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 169159 |
| 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 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 4038007 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1041614 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1062636 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3465580 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1398748 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4864328 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 134609 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 171921 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 306530 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 21458 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 247336 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4092533 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 496140 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 496140 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -13741 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 21458 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 247336 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 90461 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 49546 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 140007 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 50545 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LIABILITY FOR COMPENSATED ABSENCES |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 21458 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 248389 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 7717 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 248389 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4260639 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SPECIAL EVENTS EXPENSES 17,777 FUNDRAISING TRANSFERS 3,681 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHARGES FOR SERVICES 248,389 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENTS EXPENSE 17,777 FUNDRAISING TRANSFERS 3,681 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | CHARGES FOR SERVICES 248,389 BOOK/TAX DEPRECIATION DIFFERENCE -1,053 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4186790 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4339869 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 50545 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4509028 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4268356 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4113991 |
| 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 | PER ITS CHARTER SCHOOL CONTRACT WITH THE SCHOOL BOARD OF BREVARD COUNTY, BREVARD INNOVATIVE CHARTER SCHOOLS, INC., D/B/A SCULPTOR CHARTER SCHOOL, AGREES TO ADHERE TO A POLICY OF NONDISCRIMINATION IN EDUCATIONAL PROGRAMS/ACTIVITIES AND EMPLOY- MENT AND STRIVES AFFIRMATIVELY TO PROVIDE EQUAL OPPORTUNITY FOR ALL AS REQUIRED BY FEDERAL, STATE AND LOCAL LAWS. NOTIFICATION OF THIS POLICY IS INCLUDED IN ALL PUBLIC MEDIA INFORMATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | FLORIDA DEPARTMENT OF EDUCATION PROVIDES FUNDING BASED ON FTE NUMBER OF STUDENTS. FUNDING FOR THE PERIOD ENDING JUNE 30, 2018 WAS 3,741,198. THE SCHOOL ALSO RECEIVED 162,389 IN CAPITAL OUTLAY, 58,400 FOR THE BEST & BRIGHTEST PROGRAM, AND 54,548 FOR SCHOOL RECOGNITION PROGRAM. ADDITIONALLY, THE SCHOOL RECEIVED 21,472 IN FEDERAL FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 17777 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt | 0 | 1418 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 1418 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GREAT AMERICAN |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | FRIDAY DRESS DO |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt | 0 | 2915 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 2915 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 14519 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 14192 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 32825 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 61536 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 14519 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 14192 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 32825 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 61536 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 43759 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 6656 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 13444 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 6788 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 4 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL FAMILIES OF STUDENTS ATTENDING THE SCHOOL ARE REQUIRED TO VOLUNTEER IN THE CLASSROOM, AT PTO EVENTS, AND/OR AT SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A DRAFT COPY OF THE FORM 990 AND REQUIRED SCHEDULES PREPARED BY THE SCHOOL'S CPA IS REVIEWED BY THE PRINCIPAL AND ACCOUNTANT, THEN IS SUBMITTED TO BOARD MEMBERS AND THE AUDIT COMMITTEE BY EMAIL, REQUESTING THEY REVIEW AND SUBMIT QUESTIONS AND COMMENTS. THE PRINCIPAL THEN OBTAINS RESPONSES TO THOSE QUESTIONS FROM THE CPA. BOARD AND AUDIT COMMITTEE MEMBERS ARE INVITED TO ATTEND A MEETING TO DISCUSS THE DRAFT RETURN AND DISCUSS THE QUESTIONS, RESPONSES AND COMMENTS AND APPROVE THE RETURN FOR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AN ANNUAL DISCLOSURE STATEMENT IS CIRCULATED TO OFFICERS AND CERTAIN IDENTIFIED KEY EMPLOYEES, BUT DISCLOSURE IS REQUIRED WHENEVER CONFLICTS OF INTEREST MAY OCCUR. WRITTEN NOTICES OF DISCLOSURES ARE FILED WITH THE PRINCIPAL. AT MEETINGS OF THE BOARD OF DIRECTORS, ALL DISCLOSURES OF REAL OR APPARENT CONFLICT OF INTEREST ARE NOTED FOR THE RECORD IN THE MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL PRINCIPAL HAS AN ANNUAL PERFOMANCE REVIEW BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON THAT EVALUATION AND IS DETERMINED BY COMPARISON WITH SALARIES FOR SIMILAR POSITIONS PAID BY THE SCHOOL DISTRICT, WITH CONSIDERATION GIVEN TO BUDGET CONSTRAINTS ON SALARIES OVERALL. THE PRINCIPAL AND ASSISTANT PRINCIPAL HAVE BEEN PLACED UNDER THE SAME RAISE AND RATING STRUCTURE AS INSTRUCTORS, WITH RAISES DEFINED BASED ON THEIR RATING FROM THE STATE OF FLORIDA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, CORPORATE POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S ADMINISTRATIVE OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SPECIAL EVENTS EXPENSES 17,777 FUNDRAISING TRANSFERS 3,681 CHARGES FOR SERVICES -248,389 SPECIAL EVENTS EXPENSE -17,777 FUNDRAISING TRANSFERS -3,681 CHARGES FOR SERVICES 248,389 BOOK/TAX DEPRECIATION DIFFERENCE -1,053 TOTAL -1,053 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 376078 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 402914 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 7198711 |
| IRS990/TotalAssetsEOYAmt | 0 | 7267426 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7198711 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7267426 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 145300 |
| IRS990/TotalEmployeeCnt | 0 | 106 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 517224 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3822645 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4339869 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5644454 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5558804 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5644454 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5558804 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1554257 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1708622 |
| IRS990/TotalOtherCompensationAmt | 0 | 2989 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3822645 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4286396 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 101124 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 77332 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4286396 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4509028 |
| IRS990/TotalVolunteersCnt | 0 | 1250 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7198711 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7267426 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 13230 |
| IRS990/TravelGrp/TotalAmt | 0 | 13230 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.