Civic Intelligence

Great Bay Elearning Charter School

990 • Fiscal year 2018 • EIN 59-3791072

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 19, 2019

30 Linden StreetExeter, NH 03833

(603) 775-8638

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

2.17x

Higher debt load relative to assets than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

1.13x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-9.1%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-1.2%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$701,243

Down $180,757 (-20%) from 2017

Net Assets

Down

-$823,365

Down $397,351 (-93%) from 2017

Liabilities

Up

$1,524,608

Up $216,594 (+17%) from 2017

Revenue

Down

$1,345,496

Down $16,842 (-1.2%) from 2017

Expenses

Up

$1,468,503

Up $65,957 (+4.7%) from 2017

Net Income

Down

-$123,007

Down $82,799 (-206%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $790,579Liabilities 2011: $79,738Net Assets 2011: $710,8402011Assets 2012: $782,170Liabilities 2012: $116,880Net Assets 2012: $665,2902012Assets 2013: $878,892Liabilities 2013: $20,667Net Assets 2013: $858,2252013Assets 2014: $693,462Liabilities 2014: $37,775Net Assets 2014: $655,6872014Assets 2015: $603,744Liabilities 2015: $18,606Net Assets 2015: $585,1382015Assets 2016: $598,500Liabilities 2016: $42,685Net Assets 2016: $555,8152016Assets 2017: $882,000Liabilities 2017: $1,308,014Net Assets 2017: -$426,0142017Assets 2018: $701,243Liabilities 2018: $1,524,608Net Assets 2018: -$823,3652018Assets 2019: $904,728Liabilities 2019: $1,746,045Net Assets 2019: -$841,3172019Assets 2020: $1,018,394Liabilities 2020: $1,870,667Net Assets 2020: -$852,2732020Assets 2021: $1,221,712Liabilities 2021: $1,872,618Net Assets 2021: -$650,9062021Assets 2022: $991,664Liabilities 2022: $1,669,602Net Assets 2022: -$677,9382022Assets 2023: $878,716Liabilities 2023: $1,807,568Net Assets 2023: -$928,8522023Assets 2024: $881,321Liabilities 2024: $1,890,715Net Assets 2024: -$1,009,3942024

Highlighted filing

2018

Assets$701,243
Liabilities$1,524,608
Net Assets-$823,365

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,751,408Expenses 2011: $1,255,522Net Income 2011: $495,8862011Revenue 2012: $1,212,083Expenses 2012: $1,257,634Net Income 2012: -$45,5512012Expenses 2013: $1,419,4202013Revenue 2014: $1,262,231Expenses 2014: $1,422,812Net Income 2014: -$160,5812014Revenue 2015: $1,284,842Expenses 2015: $1,355,391Net Income 2015: -$70,5492015Revenue 2016: $1,275,856Expenses 2016: $1,305,179Net Income 2016: -$29,3232016Revenue 2017: $1,362,338Expenses 2017: $1,402,546Net Income 2017: -$40,2082017Revenue 2018: $1,345,496Expenses 2018: $1,468,503Net Income 2018: -$123,0072018Revenue 2019: $1,434,777Expenses 2019: $1,452,729Net Income 2019: -$17,9522019Revenue 2020: $1,517,286Expenses 2020: $1,528,242Net Income 2020: -$10,9562020Revenue 2021: $1,886,991Expenses 2021: $1,685,624Net Income 2021: $201,3672021Revenue 2022: $1,617,791Expenses 2022: $1,644,823Net Income 2022: -$27,0322022Revenue 2023: $1,750,401Expenses 2023: $2,001,315Net Income 2023: -$250,9142023Revenue 2024: $2,092,881Expenses 2024: $2,173,423Net Income 2024: -$80,5422024

Highlighted filing

2018

Revenue$1,345,496
Expenses$1,468,503
Net Income-$123,007
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 19, 2019
Return Version
2017v2.3
Gross Receipts
$1,345,496
Mission and Program Overview

Mission

Public charter school educational program, authorized by the new hampshire board of education and supervised by the new hampshire department of education. The school is open to any student residing in new hampshire in grades 8 through 12 and emphasized project-based learning in a technology enhanced environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$554,562$286,192▼ $268,370
Accounts Receivable-$116,550-
Land, Buildings, and Equipment, Net$20,561$14,590▼ $5,971
Prepaid Expenses and Deferred Charges$2,734$2,035▼ $699
Total Assets$882,000$701,243▼ $180,757
Other Assets Total$304,143$281,876▼ $22,267
Liabilities
Other Liabilities$1,287,976$1,509,314▲ $221,338
Mortgage Notes Payable Secured by Investment Property$15,209$10,278▼ $4,931
Accounts Payable and Accrued Expenses$4,579$3,591▼ $988
Deferred Revenue$250$1,425▲ $1,175
Total Liabilities$1,308,014$1,524,608▲ $216,594
Net Assets / Fund Balance
Unrestricted Net Assets$-426,014$-823,365▼ $397,351
Total Net Assets Fund Balance$-426,014$-823,365▼ $397,351
Total Liabilities and Net Assets / Fund Balance$882,000$701,243▼ $180,757

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,590$15,265$29,855
Other Assets Org$50--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$16,852
Program Service Revenue
$1,315,989
Investment Income
$615
Other Revenue
$12,040
All Other Contributions
$12,952
Change in Net Assets
$-123,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,345,496
Total Revenue per Audited Statements
$1,345,496
Total Revenue per Form 990
$1,345,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,337,315
Other Expenses$131,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$655,449$201,618-$857,067
Other Employee Benefits$184,815$107,039-$291,854
Pension Plan Contributions$108,188$16,119-$124,307
Payroll Taxes$61,117$2,970-$64,087
Occupancy$50,000--$50,000
Fees for Services Accounting-$13,039-$13,039
Information Technology$10,503--$10,503
Insurance$1,836$4,238-$6,074
Depreciation Depletion$5,971--$5,971
Office Expenses-$5,769-$5,769
Fees for Services Other$1,259$3,927-$5,186
Other Expenses$6,946$3,061-$3,061
Fees for Services Legal-$1,698-$1,698
All Other Expenses$138$1,000-$1,138
Interest-$424-$424
Total Functional Expenses$1,107,601$360,902$0$1,468,503

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,468,503
Total Expenses per Audited Statements$1,468,503
Total Expenses per Form 990$1,468,503
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,118,117
Opeb Liability - State$149,019
Opeb Liability - Internal$139,695
Deferred Inflows Related to Pensions$87,737
PAYROLL LIABILITIES: RETIREMENT$10,606
Accrued Payroll$2,811
PAYROLL LIABILITIES: ME WH$843
Deferred Inflows Related to Opeb$470
PAYROLL LIABILITIES:LEGALSHIELD$16
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is presented to the board of trustees for review at the next public meeting. Opportunities for review and questioning were given and the form filed upon the completion of this step.

Form 990, Page 6, Part VI, Line 12C

This policy was developed while the school was still overseen by the exeter region cooperative school district, its founder. Upon being given independent status in 2010 all policies were subsequently reviewed and reapproved by the board during the 2011-2012 school year. The executive director works closely with the board to review and maintain compliance with existing policies.

Form 990, Page 6, Part VI, Line 15A

As administrator of the school, the executive director has a written work agreement with the board of trustees. This document includes the process by which a review and discussion of job performance and compensation is carried on annually. A sub-committee of the board of trustees meets with the administrator, reviews a prepared self assessment, and discusses compensation for the next fiscal year. As school administrator filling the role of school principal/superintendent, the compensation is reviewed in context of existing terms and a comparision of surrounding schools/districts. Transitioning from the school district governance in 2010 under a collective bargaining agreement, many of the processes for reviewing performance and compensation of the executive director are similar to the manner in which other public school administators are evaluated and compensated. As a public school employee, the executive director and all other school employees of the charter school--teachers and support staff are reviewed and compensated in a manner similar to their traditional public school peers in new hampshire. All contracts are then approved annually by the board.

Form 990, Page 6, Part VI, Line 19

The great bay charter school makes its public documents available for review in three primary ways. All documents are available in hard copy in the administrative office of the school and documents are also made available for review outside of the school upon request.

Filing and Contact Details

Filer

Filer Name
Great Bay Elearning Charter School
EIN
59-3791072
Phone
6037758638
Address
30 LINDEN STREET, EXETER, NH 03833
Doing Business As
Great Bay Charter School

Signing Officer

Name
Lisa Gillis
Title
Treasurer
Phone
6037758638
Signed
2019-03-19

Organization Details

Principal Officer
Lisa Gillis
Formed
2010
Legal Domicile
Nh
Voting Board Members
9
Independent Board Members
9
Employees
18

Preparer

Firm
Plodzik & Sanderson Professional Assn
Address
193 NORTH MAIN STREET, CONCORD, NH 03301
Preparer
James a Sojka
Phone
6032256996
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Public charter school educational program, authorized by the new hampshire board of education and supervised by the new hampshire department of education. The school is open to any student residing in new hampshire in grades 8 through 12 and emphasized project-based learning in a technology enhanced environment.

Form 990, Page 2, Part III, Line 4A

Provided by a local school district.

Form 990, Part XI, Line 9

The organization implemented gasb statement no 75 -274,344 this statement established standards for financial 0 reporting of other post employment benefits (opeb) 0 for governments, to include charter schools. 0 opeb liabilities, deferred outflows of resources, 0 and deferred inflows of resources are 0 now reported in the organization's statement of 0 position. As such, the beginning net position was 0 decreased by 274,344 0 total -274,344

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IRS990/OtherExpensesGrp/TotalAmt013685
IRS990/OtherExpensesGrp/TotalAmt17694
IRS990/OtherExpensesGrp/TotalAmt26946
IRS990/OtherExpensesGrp/TotalAmt33061
IRS990/OtherLiabilitiesGrp/BOYAmt01287976
IRS990/OtherLiabilitiesGrp/EOYAmt01509314
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherRevenueMiscGrp/Desc0STUDENT ACTIVITY REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012040
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012040
IRS990/OtherRevenueTotalAmt012040
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0201618
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0655449
IRS990/OtherSalariesAndWagesGrp/TotalAmt0857067
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02970
IRS990/PayrollTaxesGrp/ProgramServicesAmt061117
IRS990/PayrollTaxesGrp/TotalAmt064087
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016119
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0108188
IRS990/PensionPlanContributionsGrp/TotalAmt0124307
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02734
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02035
IRS990/PrincipalOfficerNm0LISA GILLIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ADEQUACY AIDE GRANT - STATE O
IRS990/ProgramServiceRevenueGrp/Desc1DISTRICT SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc2ADEQUACY AIDE GRANT-ADEQUACY
IRS990/ProgramServiceRevenueGrp/Desc3TUITION CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0966043
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1280000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt267506
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0966043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1280000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt267506
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32440
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0646
IRS990/PYOtherExpensesAmt0122813
IRS990/PYOtherRevenueAmt011519
IRS990/PYProgramServiceRevenueAmt01338674
IRS990/PYRevenuesLessExpensesAmt0-40208
IRS990/PYSalariesCompEmpBnftPaidAmt01279733
IRS990/PYTotalExpensesAmt01402546
IRS990/PYTotalRevenueAmt01362338
IRS990/ReconcilationRevenueExpnssAmt0-123007
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01315989
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014590
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015265
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029855
IRS990ScheduleD/ExpensesSubtotalAmt01468503
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0264922
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt116904
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS - GASB 75 INTERNAL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01118117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1149019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2139695
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt387737
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt410606
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt52811
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6843
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7470
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPEB LIABILITY - STATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPEB LIABILITY - INTERNAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL LIABILITIES: RETIREMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6PAYROLL LIABILITIES: ME WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7DEFERRED INFLOWS RELATED TO OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8PAYROLL LIABILITIES:LEGALSHIELD
IRS990ScheduleD/RevenueSubtotalAmt01345496
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014590
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0281876
IRS990ScheduleD/TotalExpensesPerForm990Amt01468503
IRS990ScheduleD/TotalLiabilityAmt01509314
IRS990ScheduleD/TotalRevenuePerForm990Amt01345496
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01345496
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01468503
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICY ON WEBSITE WHICH IS AVAILABLE TO THE PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE GREAT BAY ELEARNING CHARTER SCHOOL SHALL NOT DISCRIMINATE IN ITS EDUCATION PROGRAMS, ACTIVITIES OF EMPLOYMENT PRACTICES ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AGE, SEX, SEXUAL ORIENTATION, RELIGION OR HANDICAP UNDER THE PRVISION OF TITLE VI OF THE CIVIL RIGHTS AMENDMENT OF 1972 AND SECTION 504 OF THE REHABILITATION ACT OF 1973. ANY PERSON HAVING INQUIRIES CONCERING THE SCHOOL'S COMPLIANCE WITH THE REGULATIONS IMPLEMENTING THESE LAWS MAY CONTACT AN EXECUTIVE DIRECTOR OR THE CHAIR OF THE BOARD OF TRUSTEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE GREAT BAY ELEARNING CHARTER SCHOOL RECEIVED AN ANNUALIZED AMOUNT OF 5,561 FOR EACH ENROLLED STUDENT FROM THE STATE OF NEW HAMPSHIRE DETERMINIED BY LEGISLATIVE ACTION IN NH. THIS IS THE PRIMARY FUNDING SOURCE UNDER WHICH ALL CHARTER SCHOOLS OPERATE. WE FURTHER RECEIVE SOME FINANCIAL ASSISTANCE FROM THREE LOCAL SCHOOL DISTRICTS IN NH, WHO ARE UNDER NO OBLIGATION TO DO SO, TO MAKE UP THE 'GAP' BETWEEN OUR STATE FUNDING AND OUR PER PUPIL COST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PUBLIC CHARTER SCHOOL EDUCATIONAL PROGRAM, AUTHORIZED BY THE NEW HAMPSHIRE BOARD OF EDUCATION AND SUPERVISED BY THE NEW HAMPSHIRE DEPARTMENT OF EDUCATION. THE SCHOOL IS OPEN TO ANY STUDENT RESIDING IN NEW HAMPSHIRE IN GRADES 8 THROUGH 12 AND EMPHASIZED PROJECT-BASED LEARNING IN A TECHNOLOGY ENHANCED ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDED BY A LOCAL SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AT THE NEXT PUBLIC MEETING. OPPORTUNITIES FOR REVIEW AND QUESTIONING WERE GIVEN AND THE FORM FILED UPON THE COMPLETION OF THIS STEP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS POLICY WAS DEVELOPED WHILE THE SCHOOL WAS STILL OVERSEEN BY THE EXETER REGION COOPERATIVE SCHOOL DISTRICT, ITS FOUNDER. UPON BEING GIVEN INDEPENDENT STATUS IN 2010 ALL POLICIES WERE SUBSEQUENTLY REVIEWED AND REAPPROVED BY THE BOARD DURING THE 2011-2012 SCHOOL YEAR. THE EXECUTIVE DIRECTOR WORKS CLOSELY WITH THE BOARD TO REVIEW AND MAINTAIN COMPLIANCE WITH EXISTING POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS ADMINISTRATOR OF THE SCHOOL, THE EXECUTIVE DIRECTOR HAS A WRITTEN WORK AGREEMENT WITH THE BOARD OF TRUSTEES. THIS DOCUMENT INCLUDES THE PROCESS BY WHICH A REVIEW AND DISCUSSION OF JOB PERFORMANCE AND COMPENSATION IS CARRIED ON ANNUALLY. A SUB-COMMITTEE OF THE BOARD OF TRUSTEES MEETS WITH THE ADMINISTRATOR, REVIEWS A PREPARED SELF ASSESSMENT, AND DISCUSSES COMPENSATION FOR THE NEXT FISCAL YEAR. AS SCHOOL ADMINISTRATOR FILLING THE ROLE OF SCHOOL PRINCIPAL/SUPERINTENDENT, THE COMPENSATION IS REVIEWED IN CONTEXT OF EXISTING TERMS AND A COMPARISION OF SURROUNDING SCHOOLS/DISTRICTS. TRANSITIONING FROM THE SCHOOL DISTRICT GOVERNANCE IN 2010 UNDER A COLLECTIVE BARGAINING AGREEMENT, MANY OF THE PROCESSES FOR REVIEWING PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR ARE SIMILAR TO THE MANNER IN WHICH OTHER PUBLIC SCHOOL ADMINISTATORS ARE EVALUATED AND COMPENSATED. AS A PUBLIC SCHOOL EMPLOYEE, THE EXECUTIVE DIRECTOR AND ALL OTHER SCHOOL EMPLOYEES OF THE CHARTER SCHOOL--TEACHERS AND SUPPORT STAFF ARE REVIEWED AND COMPENSATED IN A MANNER SIMILAR TO THEIR TRADITIONAL PUBLIC SCHOOL PEERS IN NEW HAMPSHIRE. ALL CONTRACTS ARE THEN APPROVED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GREAT BAY CHARTER SCHOOL MAKES ITS PUBLIC DOCUMENTS AVAILABLE FOR REVIEW IN THREE PRIMARY WAYS. ALL DOCUMENTS ARE AVAILABLE IN HARD COPY IN THE ADMINISTRATIVE OFFICE OF THE SCHOOL AND DOCUMENTS ARE ALSO MADE AVAILABLE FOR REVIEW OUTSIDE OF THE SCHOOL UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IMPLEMENTED GASB STATEMENT NO 75 -274,344 THIS STATEMENT ESTABLISHED STANDARDS FOR FINANCIAL 0 REPORTING OF OTHER POST EMPLOYMENT BENEFITS (OPEB) 0 FOR GOVERNMENTS, TO INCLUDE CHARTER SCHOOLS. 0 OPEB LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, 0 AND DEFERRED INFLOWS OF RESOURCES ARE 0 NOW REPORTED IN THE ORGANIZATION'S STATEMENT OF 0 POSITION. AS SUCH, THE BEGINNING NET POSITION WAS 0 DECREASED BY 274,344 0 TOTAL -274,344
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0882000
IRS990/TotalAssetsEOYAmt0701243
IRS990/TotalAssetsGrp/BOYAmt0882000
IRS990/TotalAssetsGrp/EOYAmt0701243
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016852
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0360902
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01107601
IRS990/TotalFunctionalExpensesGrp/TotalAmt01468503
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01308014
IRS990/TotalLiabilitiesEOYAmt01524608
IRS990/TotalLiabilitiesGrp/BOYAmt01308014
IRS990/TotalLiabilitiesGrp/EOYAmt01524608
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-426014
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-823365
IRS990/TotalProgramServiceExpensesAmt01107601
IRS990/TotalProgramServiceRevenueAmt01315989
IRS990/TotalRevenueGrp/ExclusionAmt0615
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01328029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01345496
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0882000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0701243
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-426014
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-823365
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 LINDEN STREET
IRS990/USAddress/CityNm0EXETER
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003833
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0GBECS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA GILLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06037758638
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREAT BAY ELEARNING CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0GREA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$1.89$1.01$2.09$2.17$0.08
2023Summary only. Only limited summary data is available for this year.$0.88$1.81$0.93$1.75$2.00$0.25
2022Summary only. Only limited summary data is available for this year.$0.99$1.67$0.68$1.62$1.64$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$1.87$0.65$1.89$1.69$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$1.87$0.85$1.52$1.53$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$1.75$0.84$1.43$1.45$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.70$1.52$0.82$1.35$1.47$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$1.31$0.43$1.36$1.40$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.04$0.56$1.28$1.31$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.59$1.28$1.36$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.04$0.66$1.26$1.42$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.02$0.86$1.42
2012Summary only. Only limited summary data is available for this year.$0.78$0.12$0.67$1.21$1.26$0.05
2011Summary only. Only limited summary data is available for this year.$0.79$0.08$0.71$1.75$1.26$0.50