Civic Intelligence

Foundation Academy of Winter Garden

EIN 65-1067210 • 501(c)3 • Winter Garden, FL

Profile

Offer primary education to local residents.

15304 Tilden RdWinter Garden, FL 34787

www.foundationacademy.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.69x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

1.32x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

61st percentile

9.2%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

17th percentile

$133,465

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

92nd percentile

36%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$27,396,168

Up $7,293,340 (+36%) from 2021

Liabilities

Up

$18,949,178

Up $5,964,470 (+46%) from 2021

Net Assets

Up

$8,446,990

Up $1,328,870 (+19%) from 2021

Operations
Liabilities / Revenue82nd percentileNet Margin61st percentile

Revenue

Up

$14,405,987

Up $1,358,254 (+10%) from 2021

Expenses

Up

$13,077,117

Up $2,314,677 (+22%) from 2021

Net Income

Down

$1,328,870

Down $956,423 (-42%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $11,579,526Liabilities 2011: $9,724,613Net Assets 2011: $1,854,9132011Assets 2012: $11,189,832Liabilities 2012: $9,674,234Net Assets 2012: $1,515,5982012Assets 2013: $10,875,122Liabilities 2013: $9,814,831Net Assets 2013: $1,060,2912013Assets 2014: $10,726,493Liabilities 2014: $9,698,209Net Assets 2014: $1,028,2842014Assets 2015: $11,025,300Liabilities 2015: $10,074,327Net Assets 2015: $950,9732015Assets 2016: $11,146,861Liabilities 2016: $9,762,252Net Assets 2016: $1,384,6092016Assets 2017: $11,405,926Liabilities 2017: $9,666,181Net Assets 2017: $1,739,7452017Assets 2018: $12,073,150Liabilities 2018: $9,730,968Net Assets 2018: $2,342,1822018Assets 2019: $13,138,604Liabilities 2019: $10,106,267Net Assets 2019: $3,032,3372019Assets 2020: $16,528,786Liabilities 2020: $11,695,959Net Assets 2020: $4,832,8272020Assets 2021: $20,102,828Liabilities 2021: $12,984,708Net Assets 2021: $7,118,1202021Assets 2022: $27,396,168Liabilities 2022: $18,949,178Net Assets 2022: $8,446,9902022

Highlighted filing

2022

Assets$27,396,168
Liabilities$18,949,178
Net Assets$8,446,990
Open 2022 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,622,063Expenses 2011: $6,402,583Net Income 2011: -$1,780,5202011Expenses 2012: $5,606,6122012Expenses 2013: $5,822,4362013Revenue 2014: $5,551,466Expenses 2014: $5,583,473Net Income 2014: -$32,0072014Revenue 2015: $7,062,852Expenses 2015: $6,792,408Net Income 2015: $270,4442015Revenue 2016: $8,199,705Expenses 2016: $7,766,070Net Income 2016: $433,6352016Revenue 2017: $8,714,879Expenses 2017: $8,359,743Net Income 2017: $355,1362017Revenue 2018: $9,071,870Expenses 2018: $8,469,433Net Income 2018: $602,4372018Revenue 2019: $9,970,061Expenses 2019: $9,279,906Net Income 2019: $690,1552019Revenue 2020: $12,004,932Expenses 2020: $10,204,442Net Income 2020: $1,800,4902020Revenue 2021: $13,047,733Expenses 2021: $10,762,440Net Income 2021: $2,285,2932021Revenue 2022: $14,405,987Expenses 2022: $13,077,117Net Income 2022: $1,328,8702022

Highlighted filing

2022

Revenue$14,405,987
Expenses$13,077,117
Net Income$1,328,870
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,396,168
Liabilities
$18,949,178
Net assets
$8,446,990
Revenue
$14,405,987
Expenses
$13,077,117
Net income
$1,328,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$27.4$18.9$8.45$14.4$13.1$1.33
2021Detailed filing. Detailed filing data is available for this year.$20.1$13.0$7.12$13.0$10.8$2.29
2020Detailed filing. Detailed filing data is available for this year.$16.5$11.7$4.83$12.0$10.2$1.80
2019Detailed filing. Detailed filing data is available for this year.$13.1$10.1$3.03$9.97$9.28$0.69
2018Detailed filing. Detailed filing data is available for this year.$12.1$9.73$2.34$9.07$8.47$0.60
2017Detailed filing. Detailed filing data is available for this year.$11.4$9.67$1.74$8.71$8.36$0.36
2016Detailed filing. Detailed filing data is available for this year.$11.1$9.76$1.38$8.20$7.77$0.43
2015Detailed filing. Detailed filing data is available for this year.$11.0$10.1$0.95$7.06$6.79$0.27
2014Detailed filing. Detailed filing data is available for this year.$10.7$9.70$1.03$5.55$5.58$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$9.81$1.06$5.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$9.67$1.52$5.61
2011Summary only. Only limited summary data is available for this year.$11.6$9.72$1.85$4.62$6.40$1.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 6, 2023
Return Version
2021v4.0
Gross Receipts
$14,620,649
Mission and Program Overview

Mission

Offer primary education to local residents.

A private christian school in winter garden, fl, that partners with families and the church to build a firm foundation for life through christ-centered education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,161,723$18,602,408▲ $6,440,685
Cash and Non-Interest-Bearing Accounts$5,249,764$6,183,713▲ $933,949
Investments Other Securities$2,001,085$2,016,776▲ $15,691
Pledges and Grants Receivable$562,036$447,011▼ $115,025
Prepaid Expenses and Deferred Charges$102,485$125,305▲ $22,820
Accounts Receivable$5,245$465▼ $4,780
Total Assets$20,102,828$27,396,168▲ $7,293,340
Other Assets Total$20,490$20,490→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,486,252$7,375,962▲ $4,889,710
Tax Exempt Bond Liabilities$6,925,017$6,542,115▼ $382,902
Deferred Revenue$2,710,679$4,056,169▲ $1,345,490
Accounts Payable and Accrued Expenses$862,760$974,932▲ $112,172
Total Liabilities$12,984,708$18,949,178▲ $5,964,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,565,645$6,969,635▲ $1,403,990
Net Assets With Donor Restrictions$1,552,475$1,477,355▼ $75,120
Total Net Assets Fund Balance$7,118,120$8,446,990▲ $1,328,870
Total Liabilities and Net Assets / Fund Balance$20,102,828$27,396,168▲ $7,293,340

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,940,571$3,797,302$10,737,873
Other Land Buildings$9,301,075$498,607$9,799,682
Equipment$940,272$655,943$1,596,215
Land$1,335,954-$1,335,954
Leasehold Improvements$84,536$10,503$95,039
Other Securities$2,016,776--
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David BucklesPresidentFT$133,465$133,465
Carol GrosshansVP of EducatFT$126,836$126,836

Board Members and Trustees

NameTitle
Ronald Edwards JrChairman
Cheryl BostromDirector
John GoodmanDirector
Lauren MorrisDirector
Mark ByrdDirector
Nate ThatcherDirector
Tim GrosshansDirector
Wilson NelsonDirector
Tracy HydeSecretary
Bruce RothTreasurer
Rick BelangerVc
Revenue and Support

Revenue Composition

Contributions and Grants
$713,885
Program Service Revenue
$13,643,020
Investment Income
$17,021
Other Revenue
$32,061
All Other Contributions
$713,885
Change in Net Assets
$1,328,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,390,311
Other Expenses$5,686,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,670,876$298,468-$5,969,344
Office Expenses$1,872,949$98,577-$1,971,526
Other Employee Benefits$611,396$32,179-$643,575
Payroll Taxes$491,237$25,855-$517,092
Occupancy$470,998$14,508-$485,506
Depreciation Depletion$479,734--$479,734
Information Technology$366,297$19,279-$385,576
Interest-$309,921-$309,921
Current Officers, Directors, Trustees, and Key Employees$247,285$13,015-$260,300
Insurance$206,524$10,870-$217,394
Other Expenses$100,118--$100,118
Total Functional Expenses$12,254,445$822,672$0$13,077,117
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$246,723
Fundraising Direct Expenses$214,662
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auxilary Act$246,723$246,723$214,662$32,061
Total Events$246,723$246,723$214,662$32,061
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOrange County Florida Ida2007-04-01$14,000,000CONSTRUCTION OF SCHOOL

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,191,000-$6,846,801$513,635

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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 2

“Carol grosshans vp of education tim grosshans board member married”

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

“Organization's process to review form 990 is to email form 990 to the board members after management's review and in time to allow all board members to have input prior to filing.”

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

“Officers, directors and key employees are required to annually disclose interests that could give rise to conflicts of interest.”

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

“A committe annually compiles data for comparison of compensation to individuals in comparable positions.”

Form 990, Page 6, Part VI, Line 19

“Members of the public can review the school's governing documents at the school office upon request.”

Filing and Contact Details

Filer

Filer Name
Foundation Academy of Winter Garden
EIN
65-1067210
Phone
4078772744
Address
15304 TILDEN RD, WINTER GARDEN, FL 34787

Signing Officer

Name
David Buckles
Title
President
Phone
4078772744
Signed
2023-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Buckles
Formed
2000
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
232
Volunteers
197

Preparer

Firm
Moss Krusick & Associates LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“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.”

Raw XML AppendixShowing 400 of 495 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/MissionDesc0A PRIVATE CHRISTIAN SCHOOL IN WINTER GARDEN, FL, THAT PARTNERS WITH FAMILIES AND THE CHURCH TO BUILD A FIRM FOUNDATION FOR LIFE THROUGH CHRIST-CENTERED EDUCATION.
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IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL
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IRS990/PrincipalOfficerNm0DAVID BUCKLES
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1EVENT INCOME
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt084536
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02016776
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0FOUNDATION ACADEMY PUBLISHED ITS NON-DISCRIMINATION POLICY IN THE WEST ORANGE TIMES ON OCTOBER 24, 2019.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUXILARY ACT
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ORANGE COUNTY FLORIDA IDA CONSTRUCTION OF SCHOOL
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0ORANGE COUNTY FLORIDA IDA
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCTION OF SCHOOL
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