Civic Intelligence

Great Bay Elearning Charter School

990 • Fiscal year 2019 • EIN 59-3791072

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 16, 2020

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

1.93x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

1.22x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

74th percentile

$115,496

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

29%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

6.6%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$904,728

Up $203,485 (+29%) from 2018

Net Assets

Down

-$841,317

Down $17,952 (-2.2%) from 2018

Liabilities

Up

$1,746,045

Up $221,437 (+15%) from 2018

Revenue

Up

$1,434,777

Up $89,281 (+6.6%) from 2018

Expenses

Down

$1,452,729

Down $15,774 (-1.1%) from 2018

Net Income

Up

-$17,952

Up $105,055 (+85%) from 2018

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

2019

Assets$904,728
Liabilities$1,746,045
Net Assets-$841,317

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

2019

Revenue$1,434,777
Expenses$1,452,729
Net Income-$17,952
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 16, 2020
Return Version
2018v3.2
Gross Receipts
$1,434,777
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
Savings and Temporary Cash Investments-$223,944-
Cash and Non-Interest-Bearing Accounts$286,192$172,699▼ $113,493
Accounts Receivable$116,550$108,012▼ $8,538
Land, Buildings, and Equipment, Net$14,590$8,618▼ $5,972
Prepaid Expenses and Deferred Charges$2,035$2,065▲ $30
Total Assets$701,243$904,728▲ $203,485
Other Assets Total$281,876$389,390▲ $107,514
Liabilities
Other Liabilities$1,509,314$1,645,069▲ $135,755
Accounts Payable and Accrued Expenses$3,591$95,766▲ $92,175
Mortgage Notes Payable Secured by Investment Property$10,278$5,210▼ $5,068
Deferred Revenue$1,425--
Total Liabilities$1,524,608$1,746,045▲ $221,437
Net Assets / Fund Balance
Unrestricted Net Assets$-823,365$-841,317▼ $17,952
Total Net Assets Fund Balance$-823,365$-841,317▼ $17,952
Total Liabilities and Net Assets / Fund Balance$701,243$904,728▲ $203,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,618$21,237$29,855
Other Assets Org$50--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Peter StackhouseExecutive DiFT$115,496$115,496
Jennifer NelsonSecretaryFT$45,009$45,009

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$26,892
Program Service Revenue
$1,390,156
Investment Income
$660
Other Revenue
$17,069
All Other Contributions
$25,072
Change in Net Assets
$-17,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,434,777
Total Revenue per Audited Statements
$1,434,777
Total Revenue per Form 990
$1,434,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,302,187
Other Expenses$150,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,149$133,914-$702,063
Other Employee Benefits$153,521$67,423-$220,944
Current Officers, Directors, Trustees, and Key Employees$89,493$71,012-$160,505
Pension Plan Contributions$131,067$25,629-$156,696
Payroll Taxes$59,121$2,858-$61,979
Occupancy$50,152$5,572-$55,724
Fees for Services Accounting-$11,450-$11,450
Office Expenses-$7,828-$7,828
Information Technology$7,067--$7,067
Depreciation Depletion$5,972--$5,972
Fees for Services Other$1,402$4,241-$5,643
Insurance$995$3,757-$4,752
All Other Expenses$250$4,303-$4,553
Other Expenses$3,790$3,369-$3,369
Fees for Services Legal-$1,590-$1,590
Interest-$287-$287
Total Functional Expenses$1,109,496$343,233$0$1,452,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,452,729
Total Expenses per Audited Statements$1,452,729
Total Expenses per Form 990$1,452,729
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$1,288,238
Opeb Liability - Internal$138,417
Opeb Liability - State$123,754
Deferred Inflows Related to Pensions$76,265
PAYROLL LIABILITIES: RETIREMENT$9,430
Deferred Inflows Related to Opeb$5,805
Accrued Payroll$2,874
PAYROLL LIABILITIES: ME WH$270
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
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
Roy Morrisette
Title
Chair
Phone
6037758638
Signed
2020-04-16

Organization Details

Principal Officer
Lisa Gillis
Formed
2010
Legal Domicile
Nh
Voting Board Members
9
Independent Board Members
9
Employees
17

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, Page 1, Item C

GREAT BAY CHARTER SCHOOL

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

All activities of the school were focused on providing daily educational programming of the great bay elearning charter school. As a public charter school, it provides 180 days of "school year" instructional programming with associated school year prepartion. The school year runs from late august until mid-june with students and staff engaged in typical school day programming. Summer months are utilized for development and preparation of curricular, instructional, and assessment programming. The school served approximately 155 students throughout the 180 day school year calendar with 10 teachers and 4 administrative/support personnel. The school, supervised by the new hampshire department of education, received its primary funding on a per pupil basis from the state with some supplemental assistance provided by a local school district.

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IRS990/OccupancyGrp/ProgramServicesAmt050152
IRS990/OccupancyGrp/TotalAmt055724
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07828
IRS990/OfficeExpensesGrp/TotalAmt07828
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt067423
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0153521
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0220944
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITY FUND EXP
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IRS990/OtherExpensesGrp/Desc2IMPROVEMENT OF INSTRUCTIO
IRS990/OtherExpensesGrp/Desc3DUES & MEMBERSHIPS
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0568149
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025629
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IRS990/PensionPlanContributionsGrp/TotalAmt0156696
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IRS990/PrincipalOfficerNm0LISA GILLIS
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IRS990/ProgramServiceRevenueGrp/Desc2ADEQUACY AIDE GRANT-ADEQUACY
IRS990/ProgramServiceRevenueGrp/Desc3TUITION CONTRIBUTION
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1280000
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt275210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35215
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IRS990/PYContributionsGrantsAmt016852
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0615
IRS990/PYOtherExpensesAmt0131188
IRS990/PYOtherRevenueAmt012040
IRS990/PYProgramServiceRevenueAmt01315989
IRS990/PYRevenuesLessExpensesAmt0-123007
IRS990/PYSalariesCompEmpBnftPaidAmt01337315
IRS990/PYTotalExpensesAmt01468503
IRS990/PYTotalRevenueAmt01345496
IRS990/ReconcilationRevenueExpnssAmt0-17952
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IRS990/RelatedEntityInd0false
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IRS990/RevenueAmt01390156
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0223944
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021237
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029855
IRS990ScheduleD/ExpensesSubtotalAmt01452729
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0369983
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119357
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS - GASB 75 INTERNAL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01288238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1138417
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2123754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt376265
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt49430
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt55805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt62874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPEB LIABILITY - INTERNAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPEB LIABILITY - STATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL LIABILITIES: RETIREMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DEFERRED INFLOWS RELATED TO OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7PAYROLL LIABILITIES: ME WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8PAYROLL LIABILITIES:LEGALSHIELD
IRS990ScheduleD/RevenueSubtotalAmt01434777
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08618
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0389390
IRS990ScheduleD/TotalExpensesPerForm990Amt01452729
IRS990ScheduleD/TotalLiabilityAmt01645069
IRS990ScheduleD/TotalRevenuePerForm990Amt01434777
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01434777
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01452729
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/ExplanationTxt0GREAT BAY CHARTER SCHOOL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PUBLIC 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/ExplanationTxt2ALL ACTIVITIES OF THE SCHOOL WERE FOCUSED ON PROVIDING DAILY EDUCATIONAL PROGRAMMING OF THE GREAT BAY ELEARNING CHARTER SCHOOL. AS A PUBLIC CHARTER SCHOOL, IT PROVIDES 180 DAYS OF "SCHOOL YEAR" INSTRUCTIONAL PROGRAMMING WITH ASSOCIATED SCHOOL YEAR PREPARTION. THE SCHOOL YEAR RUNS FROM LATE AUGUST UNTIL MID-JUNE WITH STUDENTS AND STAFF ENGAGED IN TYPICAL SCHOOL DAY PROGRAMMING. SUMMER MONTHS ARE UTILIZED FOR DEVELOPMENT AND PREPARATION OF CURRICULAR, INSTRUCTIONAL, AND ASSESSMENT PROGRAMMING. THE SCHOOL SERVED APPROXIMATELY 155 STUDENTS THROUGHOUT THE 180 DAY SCHOOL YEAR CALENDAR WITH 10 TEACHERS AND 4 ADMINISTRATIVE/SUPPORT PERSONNEL. THE SCHOOL, SUPERVISED BY THE NEW HAMPSHIRE DEPARTMENT OF EDUCATION, RECEIVED ITS PRIMARY FUNDING ON A PER PUPIL BASIS FROM THE STATE WITH SOME SUPPLEMENTAL ASSISTANCE PROVIDED BY A LOCAL SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 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/ExplanationTxt4THIS 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/ExplanationTxt5AS 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/ExplanationTxt6THE 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/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0904728
IRS990/TotalAssetsGrp/BOYAmt0701243
IRS990/TotalAssetsGrp/EOYAmt0904728
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01109496
IRS990/TotalFunctionalExpensesGrp/TotalAmt01452729
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-823365
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-841317
IRS990/TotalProgramServiceExpensesAmt01109496
IRS990/TotalProgramServiceRevenueAmt01390156
IRS990/TotalReportableCompFromOrgAmt0160505
IRS990/TotalRevenueGrp/ExclusionAmt0660
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-823365
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-841317
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2019Detailed filing. Detailed filing data is available for this year.$0.90$1.75$0.84$1.43$1.45$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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