Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
990 • Fiscal year 2016 • EIN 59-3588811
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
41st percentile
Higher top officer pay than 41% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$117,569
Down $18,467 (-14%) from 2015
Net Assets
Down$19,511
Down $42,940 (-69%) from 2015
Liabilities
Up$98,058
Up $24,473 (+33%) from 2015
Revenue
Down$1,025,339
Down $2,851 (-0.3%) from 2015
Expenses
Down$1,068,279
Down $28,033 (-2.6%) from 2015
Net Income
Up-$42,940
Up $25,182 (+37%) from 2015
To operate a public charter school serving grades k-6.
To operate a public charter school serving grades k-6
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $69,330 | $69,784 | ▲ $454 |
| Other Notes and Loans Receivable, Net | $46,702 | $0 | ▼ $46,702 |
| Cash and Non-Interest-Bearing Accounts | $16,908 | $24,099 | ▲ $7,191 |
| Accounts Receivable | $0 | $22,865 | ▲ $22,865 |
| Prepaid Expenses and Deferred Charges | $2,275 | $0 | ▼ $2,275 |
| Total Assets | $136,036 | $117,569 | ▼ $18,467 |
| Other Assets Total | $821 | $821 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $48,094 | $73,788 | ▲ $25,694 |
| Other Liabilities | $25,491 | $24,270 | ▼ $1,221 |
| Total Liabilities | $73,585 | $98,058 | ▲ $24,473 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $43,839 | $45,514 | ▲ $1,675 |
| Unrestricted Net Assets | $18,612 | $-26,003 | ▼ $44,615 |
| Total Net Assets Fund Balance | $62,451 | $19,511 | ▼ $42,940 |
| Total Liabilities and Net Assets / Fund Balance | $136,036 | $117,569 | ▼ $18,467 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $40,640 | $66,509 | $107,149 |
| Leasehold Improvements | $29,144 | $64,458 | $93,602 |
| Buildings | $0 | $7,747 | $7,747 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jared Ostrander | Principal (07/15-01/15) | FT | $37,500 | $37,500 |
| Gregory Gerard | Principal (02/16-06/16) | FT | $25,758 | $25,758 |
| Name | Title |
|---|---|
| James Lawson | President |
| Ryan Brewer | Director |
| Amanda Cheshire | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $693,215 |
| Other Expenses | $375,064 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $459,754 | $81,133 | - | $540,887 |
| Occupancy | $94,388 | $10,487 | - | $104,875 |
| Fees for Services Legal | $10,490 | $59,443 | - | $69,933 |
| Current Officers, Directors, Trustees, and Key Employees | $53,769 | $9,489 | - | $63,258 |
| Other Employee Benefits | $45,471 | $8,024 | - | $53,495 |
| Payroll Taxes | $30,239 | $5,336 | - | $35,575 |
| Information Technology | $30,761 | $3,418 | - | $34,179 |
| Fees for Services Management | $23,963 | $4,229 | - | $28,192 |
| Fees for Services Accounting | $20,740 | $3,660 | - | $24,400 |
| Depreciation Depletion | $12,742 | $129 | - | $12,871 |
| Fees for Services Other | $5,939 | $660 | - | $6,599 |
| Other Expenses | $5,360 | $596 | - | $5,956 |
| All Other Expenses | $4,544 | $505 | - | $5,049 |
| Insurance | $4,292 | $477 | - | $4,769 |
| Interest | $4,051 | $450 | - | $4,501 |
| Conferences and Meetings | $968 | $107 | - | $1,075 |
| Travel | $844 | $94 | - | $938 |
| Total Functional Expenses | $872,869 | $195,410 | $0 | $1,068,279 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,113,309 |
| Expenses per Audited Statements | $1,068,279 |
| Total Expenses per Form 990 | $1,068,279 |
| Expenses Not Reported on Form 990 | $45,030 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $513 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease | $24,270 |
“A copy of form 990 is provided to all members of the board for review prior to filing with the internal revenue service.”
“Compensation is approved by the board. The process includes approval by independent persons, use of comparability data, and contemporaneous substantiation of the decisions.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The employees of primary charter schools are technically employees of coadvantage. As such, all payroll and payroll related costs are processed and paid by coadvantage. These expenses are then reimbursed by the school as fees on a dollar for dollar basis. Reimbursements paid to coadvantage for payroll and related benefits totaled $693,215 for the year. There are approximately 14 employees of coadvantage working at the primary charter schools. The employees receive their form w-2's directly from coadvantage.”
“The school is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The school has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The school assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that the school believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the school's financial statements, as the school believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold. With few exceptions, the school is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for years before 2012.”
“District administrative fee 45,030.”
“District administrative fee 45,030.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 48094 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 73788 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 22865 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO OPERATE A PUBLIC CHARTER SCHOOL SERVING GRADES K-6 |
| IRS990/AllOtherContributionsAmt | 0 | 667 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 505 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4544 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5049 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHARTER SCHOOL SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2024571999 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 910 17TH STREET NW SUITE 1100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20006 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 16908 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 24099 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9489 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 53769 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 63258 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 107 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 968 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1075 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 156414 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4 |
| IRS990/CYOtherExpensesAmt | 0 | 375064 |
| IRS990/CYOtherRevenueAmt | 0 | 13345 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 855576 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -42940 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 693215 |
| IRS990/CYTotalExpensesAmt | 0 | 1068279 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1025339 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 129 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12742 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12871 |
| IRS990/Desc | 0 | PRIMARY CHARTER SCHOOLS, INC OPERATES A PUBLIC CHARTER SCHOOL IN BREVARD COUNTY, FL FOR 128 CHILDREN IN KINDERGARTEN THROUGH THE SIXTH GRADE. THE SCHOOL OFFERS AN ALTERNATIVE CURRICULUM AND PROVIDES A CHOICE FOR PARENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | CAMPUS CHARTER SCHOOL |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 872869 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3660 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 20740 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24400 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 59443 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 10490 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 69933 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 4229 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 23963 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 28192 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 660 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5939 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6599 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES LAWSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | AMANDA CHESHIRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RYAN BREWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JARED OSTRANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GREGORY GERARD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 37500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 25758 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRINCIPAL (07/15-01/15) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRINCIPAL (02/16-06/16) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 513 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 155747 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1025339 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 3418 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 30761 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 34179 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 477 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4292 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4769 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 450 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 4051 |
| IRS990/InterestGrp/TotalAmt | 0 | 4501 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 138714 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 69330 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 69784 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 208498 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO OPERATE A PUBLIC CHARTER SCHOOL SERVICE K-6 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 62451 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 19511 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 513 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 513 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10487 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 94388 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 104875 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 821 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 821 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8024 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 45471 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 53495 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK SERVICE CHARGES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3737 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1900 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1536 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 596 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33634 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17100 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13820 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5360 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 37371 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15356 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5956 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 25491 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 24270 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12832 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12832 |
| IRS990/OtherRevenueTotalAmt | 0 | 12832 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 81133 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 459754 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 540887 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 46702 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5336 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30239 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35575 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2275 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JAMES LAWSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 855576 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 855576 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1010675 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 225 |
| IRS990/PYOtherExpensesAmt | 0 | 1096312 |
| IRS990/PYOtherRevenueAmt | 0 | 17290 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -68122 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1096312 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1028190 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -42940 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
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| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7747 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40640 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 66509 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 107149 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 45030 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 64458 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 93602 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 45030 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 24270 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 45030 |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1025339 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DISTRICT ADMINISTRATIVE FEE 45,030. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DISTRICT ADMINISTRATIVE FEE 45,030. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 24270 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1113309 |
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| 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 |
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| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
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| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOOL POLICIES ARE INCLUDED IN THE PARENT/STUDENT HANDBOOK |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | REVENUES FOR CURRENT OPERATIONS ARE RECEIVED PRIMARILY FROM THE BREVARD COUNTY DISTRICT SCHOOL BOARD |
| 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 | A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMPENSATION IS APPROVED BY THE BOARD. THE PROCESS INCLUDES APPROVAL BY INDEPENDENT PERSONS, USE OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EMPLOYEES OF PRIMARY CHARTER SCHOOLS ARE TECHNICALLY EMPLOYEES OF COADVANTAGE. AS SUCH, ALL PAYROLL AND PAYROLL RELATED COSTS ARE PROCESSED AND PAID BY COADVANTAGE. THESE EXPENSES ARE THEN REIMBURSED BY THE SCHOOL AS FEES ON A DOLLAR FOR DOLLAR BASIS. REIMBURSEMENTS PAID TO COADVANTAGE FOR PAYROLL AND RELATED BENEFITS TOTALED $693,215 FOR THE YEAR. THERE ARE APPROXIMATELY 14 EMPLOYEES OF COADVANTAGE WORKING AT THE PRIMARY CHARTER SCHOOLS. THE EMPLOYEES RECEIVE THEIR FORM W-2'S DIRECTLY FROM COADVANTAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART I, LINE 5 |
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| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 45514 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 117569 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 98058 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 98058 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/USAddress/AddressLine1Txt | 0 | 3815 CURTIS BLVD |
| IRS990/USAddress/CityNm | 0 | PORT ST JOHN |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
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| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CAMPUSCHARTER.ORG |
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| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES LAWSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3214465067 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-02-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PRIMARY CHARTER SCHOOLS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PRIM |
| ReturnHeader/Filer/EIN | 0 | 593588811 |
| ReturnHeader/Filer/PhoneNum | 0 | 3214465067 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3815 CURTIS BLVD |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.