Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Nap Ford Community School Inc.
990 • Fiscal year 2016 • EIN 59-3662275
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.81x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 3.1% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Up$814,735
Up $40,470 (+5.2%) from 2015
Net Assets
Down$151,082
Down $75,138 (-33%) from 2015
Liabilities
Up$663,653
Up $115,608 (+21%) from 2015
Revenue And Expenses
Revenue
Up$3,107,598
Up $1,313,764 (+73%) from 2015
Expenses
Up$3,182,736
Up $1,911,543 (+150%) from 2015
Net Income
Down-$75,138
Down $597,779 (-114%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- May 4, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $3,108,978
Mission and Program Overview
Mission
To improve students' learning with the use of different and innovative learning methods, increasing the choice of learning opportunities and establishing a new form of accountability for schools.
To provide educational programs and services which foster academic success, health, and wellness.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $534,029 | $204,634 | ▼ $329,395 |
| Land, Buildings, and Equipment, Net | $12,987 | $176,707 | ▲ $163,720 |
| Rtn Earn Endowment Incm Other Fnds | $226,220 | $151,082 | ▼ $75,138 |
| Accounts Receivable | $101,832 | $143,832 | ▲ $42,000 |
| Savings and Temporary Cash Investments | $16,423 | $0 | ▼ $16,423 |
| Investments Other Securities | $10,000 | $10,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $979 | ▲ $979 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $774,265 | $814,735 | ▲ $40,470 |
| Other Assets Total | $98,994 | $278,583 | ▲ $179,589 |
| Liabilities | |||
| Other Liabilities | $533,225 | $629,470 | ▲ $96,245 |
| Accounts Payable and Accrued Expenses | $14,820 | $34,183 | ▲ $19,363 |
| Total Liabilities | $548,045 | $663,653 | ▲ $115,608 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $226,220 | $151,082 | ▼ $75,138 |
| Total Liabilities and Net Assets / Fund Balance | $774,265 | $814,735 | ▲ $40,470 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $166,862 | $16,250 | $183,112 |
| Equipment | $9,845 | $118,668 | $128,513 |
| Other Assets Org | $9,000 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2016 | $11,350 | - | ▼ $207 | - | $10,582 |
| 2015 | $11,911 | - | ▲ $31 | - | $11,350 |
| 2014 | $10,857 | - | ▲ $1,640 | - | $11,911 |
| 2013 | $9,748 | $25 | ▲ $1,217 | - | $10,857 |
| 2012 | $10,000 | - | ▼ $121 | - | $9,748 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Jennifer Porter-smith | Executive Director/principal | FT | $88,844 | $6,241 | $95,085 |
Board Members and Trustees
| Name | Title |
|---|---|
| Judith Levin | Chairperson |
| Deleso Alford | Trustee |
| Joan Nelson | Trustee |
| Rebecca Ford | Secretary |
| Pauline Davis | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $720,709
- Program Service Revenue
- $2,368,610
- Investment Income
- $69
- Other Revenue
- $18,210
- All Other Contributions
- $342,498
- Change in Net Assets
- $-75,138
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,107,598
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $602,048
- Total Revenue per Audited Statements
- $3,709,646
- Total Revenue per Form 990
- $3,107,598
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,255,088 |
| Other Expenses | $927,648 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,671,656 | $32,313 | - | $1,703,969 |
| Other Employee Benefits | $272,982 | $3,243 | - | $276,225 |
| Fees for Services Other | $212,318 | $8,511 | - | $220,829 |
| Occupancy | $174,050 | $21,189 | - | $195,239 |
| Payroll Taxes | $131,865 | $2,740 | - | $134,605 |
| Current Officers, Directors, Trustees, and Key Employees | $93,282 | $1,803 | - | $95,085 |
| Pension Plan Contributions | $44,261 | $943 | - | $45,204 |
| Fees for Services Accounting | $21,027 | $21,027 | - | $42,054 |
| Information Technology | $37,550 | $2,037 | - | $39,587 |
| Depreciation Depletion | $38,541 | $573 | - | $39,114 |
| Other Expenses | $14,321 | $6,087 | - | $20,408 |
| Conferences and Meetings | $19,210 | - | - | $19,210 |
| Insurance | $11,358 | $2,630 | - | $13,988 |
| All Other Expenses | $7,775 | $991 | - | $8,766 |
| Travel | $1,373 | - | - | $1,373 |
| Total Functional Expenses | $3,068,621 | $114,115 | $0 | $3,182,736 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,784,784 |
| Expenses per Audited Statements | $3,182,736 |
| Total Expenses per Form 990 | $3,182,736 |
| Expenses Not Reported on Form 990 | $602,048 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $19,525 |
| Fundraising Direct Expenses | $1,380 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fall Fundrasing Event | $79,525 | $19,525 | $455 | $19,070 |
| Total Events | $79,525 | $19,525 | $1,380 | $18,145 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| His Pension Liability | $263,062 |
| Frs Pension Liability | $226,360 |
| Frs Deferred Inflows | $140,048 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11
“A copy of form 990 is provided to all members of the governing body before filing with the internal revenue service. The return was reviewed by the finance committee comprised of the board chairperson, board treasurer, executive director, and staff finance and administration director.”
Form 990, Part VI, Section B, Line 12C
“Conflict of interest policies are reviewed at the end of year board meeting.”
Form 990, Part VI, Section B, Line 15
“Salary is determined by using the orange county public school (ocps) salary schedule.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request and at www.guidestar.com.”
Filing and Contact Details
Filer
- Filer Name
- Nap Ford Community School Inc
- EIN
- 59-3662275
- Phone
- 4072458711
- Address
- PO BOX 2031, ORLANDO, FL 32802
Signing Officer
- Name
- Pauline Davis
- Title
- Treasurer
- Phone
- 4072458711
- Signed
- 2017-05-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dr Judith Levin
- Formed
- 2000
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 52
- Volunteers
- 26
Preparer
- Firm
- Bkhm Pa
- Address
- 1560 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
- Preparer
- Bradford S Beemer
- Phone
- 4079989000
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 2
“During fiscal year 2016, nap ford community school, inc. Added a new division, legends academy. Therefore, the activity of legends academy during fiscal year 2016 has been combined with nap ford community school for 990 purposes. Separate financial statements are maintained for legends academy, which are audited. However, the activity is not included as part of the nap ford community school audit. The following amounts encompass the total revenues, expenses, assets, liabilities, and equity for legends academy for the fiscal year ended june 30, 2016: total revenues - $2,266,890 total expenses - $1,969,402 total assets - $306,563 total liabilities - $9,075 total equity - $297,488”
Form 990, Part XI, Line 8
“The nap ford community school adopted gasb statement no. 68, accounting and financial reporting for pensions - an amendment of gasb statement no. 27, and gasb statement no. 71, pension transition for contributions made subsequent to the measurement date - an amendment of gasb statement no. 68, which revised and established new financial reporting requirements for most governments that provide their employees with pension benefits. The effect of this change was a prior period adjustment to retroactively restate net assets in the amount of $(456,683), comprised of $(254,568) and $(202,097) in pension liabilities for the florida retirement system and the retiree health insurance subsidy program respectively.”
Financial Statement Notes
PART V, LINE 4:
“During fiscal year 2011, the school established the nap ford community school endowment fund with the community foundation of central florida. The purpose of this fund is to assist with advancing the mission of the school.”
PART X, LINE 2:
“The school is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The school has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The school assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that the school believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the school's financial statements, as the school believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold. 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.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough administrative fees 118,958. Fundraising expenses 1,380. Intercompany csgf grant 481,710.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough administrative fees 118,958. Fundraising expenses 1,380. Intercompany csgf grant 481,710.”
Raw XML AppendixShowing 400 of 486 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATIONAL PROGRAMS AND SERVICES WHICH FOSTER ACADEMIC SUCCESS, HEALTH, AND WELLNESS. |
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| IRS990/Desc | 0 | THE SCHOOL PROVIDES AN ENVIRONMENT FOR STUDENTS TO INCREASE THEIR LEARNING OPPORTUNITIES WITH A SPECIAL EMPHASIS ON EXPANDED LEARNING EXPERIENCES FOR STUDENTS WHO HAVE BEEN IDENTIFIED AS ACADEMICALLY LOW ACHIEVERS. THE MISSION OF THE SCHOOL INCLUDES PREPARING STUDENTS TO BE SUCCESSFUL MEMBERS OF SOCIETY BY ACHIEVING ACADEMIC SUCCESS AND WELLNESS TO EMPOWER STUDENTS TO MAXIMIZE THEIR POTENTIAL TO BE CONTRIBUTING MEMBERS OF THEIR COMMUNITIES. THE SCHOOL SERVED AN AVERAGE OF 120 STUDENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2016. |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO IMPROVE STUDENTS' LEARNING WITH THE USE OF DIFFERENT AND INNOVATIVE LEARNING METHODS, INCREASING THE CHOICE OF LEARNING OPPORTUNITIES AND ESTABLISHING A NEW FORM OF ACCOUNTABILITY FOR SCHOOLS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 226220 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 151082 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 18145 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 18145 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 21189 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 174050 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 195239 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 98994 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 278583 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3243 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 272982 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 276225 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3664 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6364 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 6087 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 170915 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 88857 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 57280 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14321 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 174579 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 88857 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 63644 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20408 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 533225 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 629470 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 65 |
| IRS990/OtherRevenueTotalAmt | 0 | 65 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 32313 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1671656 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1703969 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2740 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 131865 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 134605 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 943 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 44261 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 45204 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 979 |
| IRS990/PrincipalOfficerNm | 0 | DR JUDITH LEVIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2368610 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2368610 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LEGENDS ACADEMY IS A KINDERGARTEN THROUGH 8TH GRADE SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) FOCUSED SCHOOL. THE PHILOSOPHY OF LEGENDS ACADEMY CENTERS ON THE DEVELOPMENT OF A CULTURALLY RESPONSIVE AND SAFE LEARNING ENVIRONMENT WITH THE EDUCATIONAL BEST PRACTICES OF A K-8 SCHOOL. THE PHILOSOPHY OF TEACHING FOR UNDERSTANDING IS USED THROUGHOUT THE SCHOOL, PUTTING THE STUDENT AT THE EPICENTER OF THE INSTRUCTIONAL AND ASSESSMENT PLAN. LEGENDS ACADEMY'S ATTRIBUTES OF A QUALITY LEARNING ENVIRONMENT INCLUDE OPPORTUNITIES FOR STUDENTS, FACULTY, STAFF, AND FAMILIES TO EXPERIENCE A CREATIVE A CRITICAL THINKING CULTURE. LEGENDS ACADEMY SERVED AN AVERAGE OF 210 STUDENTS DURING FISCAL YEAR 2016. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1830186 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 1445025 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 801922 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7 |
| IRS990/PYOtherExpensesAmt | 0 | 312078 |
| IRS990/PYOtherRevenueAmt | 0 | 3561 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 988344 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 522641 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 959115 |
| IRS990/PYTotalExpensesAmt | 0 | 1271193 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1793834 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -75138 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 923650 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 226220 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 151082 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 16423 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 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 | 1 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 149 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 11350 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 10582 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 412 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -207 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 160 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 11911 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 11350 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 431 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 31 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 167 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10857 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 11911 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 419 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1640 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 133 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 9748 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 25 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10857 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1217 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 131 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 9748 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -121 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 9845 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 118668 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 128513 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 602048 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3182736 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 166862 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 16250 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 183112 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 209762 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 59821 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 9000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FRS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | HIS DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 602048 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 226360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 263062 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 140048 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FRS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | HIS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | FRS DEFERRED INFLOWS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 602048 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 602048 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3107598 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DURING FISCAL YEAR 2011, THE SCHOOL ESTABLISHED THE NAP FORD COMMUNITY SCHOOL ENDOWMENT FUND WITH THE COMMUNITY FOUNDATION OF CENTRAL FLORIDA. THE PURPOSE OF THIS FUND IS TO ASSIST WITH ADVANCING THE MISSION OF THE SCHOOL. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. 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 | 2 | PASSTHROUGH ADMINISTRATIVE FEES 118,958. FUNDRAISING EXPENSES 1,380. INTERCOMPANY CSGF GRANT 481,710. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | PASSTHROUGH ADMINISTRATIVE FEES 118,958. FUNDRAISING EXPENSES 1,380. INTERCOMPANY CSGF GRANT 481,710. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 176707 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 278583 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3182736 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 629470 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3107598 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3709646 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3784784 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES AND VIDEOS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM AND CAPITAL OUTLAY FUNDING. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 60000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 60000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 1380 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 925 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 925 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FALL FUNDRASING EVENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 79525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 79525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 19525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 19525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 18145 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 455 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 455 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DURING FISCAL YEAR 2016, NAP FORD COMMUNITY SCHOOL, INC. ADDED A NEW DIVISION, LEGENDS ACADEMY. THEREFORE, THE ACTIVITY OF LEGENDS ACADEMY DURING FISCAL YEAR 2016 HAS BEEN COMBINED WITH NAP FORD COMMUNITY SCHOOL FOR 990 PURPOSES. SEPARATE FINANCIAL STATEMENTS ARE MAINTAINED FOR LEGENDS ACADEMY, WHICH ARE AUDITED. HOWEVER, THE ACTIVITY IS NOT INCLUDED AS PART OF THE NAP FORD COMMUNITY SCHOOL AUDIT. THE FOLLOWING AMOUNTS ENCOMPASS THE TOTAL REVENUES, EXPENSES, ASSETS, LIABILITIES, AND EQUITY FOR LEGENDS ACADEMY FOR THE FISCAL YEAR ENDED JUNE 30, 2016: TOTAL REVENUES - $2,266,890 TOTAL EXPENSES - $1,969,402 TOTAL ASSETS - $306,563 TOTAL LIABILITIES - $9,075 TOTAL EQUITY - $297,488 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. THE RETURN WAS REVIEWED BY THE FINANCE COMMITTEE COMPRISED OF THE BOARD CHAIRPERSON, BOARD TREASURER, EXECUTIVE DIRECTOR, AND STAFF FINANCE AND ADMINISTRATION DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CONFLICT OF INTEREST POLICIES ARE REVIEWED AT THE END OF YEAR BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SALARY IS DETERMINED BY USING THE ORANGE COUNTY PUBLIC SCHOOL (OCPS) SALARY SCHEDULE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND AT WWW.GUIDESTAR.COM. |
Document Assets
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Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $814,735
- Liabilities
- $663,653
- Net assets
- $151,082
- Revenue
- $3,107,598
- Expenses
- $3,182,736
- Net income
- -$75,138