Civic Intelligence

Learning Excellence Foundation of West Broward County Inc.

990 • Fiscal year 2024 • EIN 65-1125969

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 15, 2024

Organization Profileimagineweston.org
2500 Glades CircleFort Lauderdale, FL 33327

(954) 659-3600

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.93x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

2.26x

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

40th percentile

1.2%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$121,749

Higher top officer pay than 15% of similar nonprofits.

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

20th percentile

-2.5%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$32,646,136

Down $848,950 (-2.5%) from 2023

Net Assets

Up

$2,276,525

Up $148,252 (+7.0%) from 2023

Liabilities

Down

$30,369,611

Down $997,202 (-3.2%) from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin40th percentile

Revenue

Up

$13,409,449

Up $2,312,991 (+21%) from 2023

Expenses

Up

$13,250,168

Up $2,278,057 (+21%) from 2023

Net Income

Up

$159,281

Up $34,934 (+28%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$40M$30M$20M$10M$0-$10MAssets 2010: $1,108,866Liabilities 2010: $1,405,338Net Assets 2010: -$296,4722010Assets 2011: $1,441,789Liabilities 2011: $1,533,614Net Assets 2011: -$91,8252011Assets 2012: $1,413,994Liabilities 2012: $1,452,881Net Assets 2012: -$38,8872012Assets 2013: $1,543,485Liabilities 2013: $1,353,811Net Assets 2013: $189,6742013Assets 2014: $1,486,790Liabilities 2014: $1,211,659Net Assets 2014: $275,1312014Assets 2015: $1,514,342Liabilities 2015: $1,100,639Net Assets 2015: $413,7032015Assets 2016: $1,628,980Liabilities 2016: $722,836Net Assets 2016: $906,1442016Assets 2017: $1,640,020Liabilities 2017: $548,614Net Assets 2017: $1,091,4062017Assets 2018: $1,765,247Liabilities 2018: $574,990Net Assets 2018: $1,190,2572018Assets 2019: $1,832,516Liabilities 2019: $513,657Net Assets 2019: $1,318,8592019Assets 2020: $2,147,142Liabilities 2020: $887,154Net Assets 2020: $1,259,9882020Assets 2021: $2,414,326Liabilities 2021: $964,733Net Assets 2021: $1,449,5932021Assets 2022: $34,482,464Liabilities 2022: $32,478,538Net Assets 2022: $2,003,9262022Assets 2023: $33,495,086Liabilities 2023: $31,366,813Net Assets 2023: $2,128,2732023Assets 2024: $32,646,136Liabilities 2024: $30,369,611Net Assets 2024: $2,276,5252024Assets 2025: $33,609,141Liabilities 2025: $29,596,997Net Assets 2025: $4,012,1442025

Highlighted filing

2024

Assets$32,646,136
Liabilities$30,369,611
Net Assets$2,276,525
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,405,5402010Expenses 2011: $6,829,2462011Expenses 2012: $6,682,0422012Expenses 2013: $6,510,8192013Revenue 2014: $6,760,931Expenses 2014: $6,675,474Net Income 2014: $85,4572014Revenue 2015: $6,268,848Expenses 2015: $6,130,276Net Income 2015: $138,5722015Revenue 2016: $6,232,577Expenses 2016: $5,740,136Net Income 2016: $492,4412016Revenue 2017: $8,271,500Expenses 2017: $8,127,004Net Income 2017: $144,4962017Revenue 2018: $8,364,667Expenses 2018: $8,265,816Net Income 2018: $98,8512018Revenue 2019: $8,786,720Expenses 2019: $8,658,118Net Income 2019: $128,6022019Revenue 2020: $8,436,448Expenses 2020: $8,495,319Net Income 2020: -$58,8712020Revenue 2021: $8,581,528Expenses 2021: $8,391,923Net Income 2021: $189,6052021Revenue 2022: $10,404,907Expenses 2022: $9,850,574Net Income 2022: $554,3332022Revenue 2023: $11,096,458Expenses 2023: $10,972,111Net Income 2023: $124,3472023Revenue 2024: $13,409,449Expenses 2024: $13,250,168Net Income 2024: $159,2812024Revenue 2025: $15,320,404Expenses 2025: $13,584,785Net Income 2025: $1,735,6192025

Highlighted filing

2024

Revenue$13,409,449
Expenses$13,250,168
Net Income$159,281
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$13,434,949
Mission and Program Overview

Mission

To provide outstanding education services to kindergarten through eighth grade students of west broward county, fl as a charter school.

To provide outstanding education services to kindergarten through eighth grade students of west borward county, florida as a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$31,191,978$30,861,319▼ $330,659
Cash and Non-Interest-Bearing Accounts$1,463,375$835,842▼ $627,533
Pledges and Grants Receivable-$652,784-
Prepaid Expenses and Deferred Charges$74,648$216,559▲ $141,911
Accounts Receivable$59,672$79,632▲ $19,960
Total Assets$33,495,086$32,646,136▼ $848,950
Other Assets Total$705,413--
Liabilities
Other Liabilities$30,229,767$29,067,084▼ $1,162,683
Accounts Payable and Accrued Expenses$739,069$863,427▲ $124,358
Deferred Revenue$397,977$439,100▲ $41,123
Total Liabilities$31,366,813$30,369,611▼ $997,202
Net Assets / Fund Balance
Net Assets With Donor Restrictions$962,211$2,276,525▲ $1,314,314
Net Assets Without Donor Restrictions$1,166,062--
Total Net Assets Fund Balance$2,128,273$2,276,525▲ $148,252
Total Liabilities and Net Assets / Fund Balance$33,495,086$32,646,136▼ $848,950

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$29,067,084$3,488,049$32,555,133
Buildings$1,426,278$710,209$2,136,487
Equipment$367,957$862,545$1,230,502
Land$0--
Compensation and Service Providers
Top Officer Pay15th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nathan BerkowitzPrincipalFT$121,749$121,749

Board Members and Trustees

NameTitle
Pascale RoyalBoard Chair
David BittanVice Chair/treasurer
Hebe OccupatiBoard Member
John IsrealBoard Member
Joseph SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,242,230
Program Service Revenue
$1,404,346
Investment Income
$0
Other Revenue
$1,762,873
Change in Net Assets
$159,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,409,449
Revenue Not Reported on Form 990
$25,500
Total Revenue per Audited Statements
$13,434,949
Total Revenue per Form 990
$13,409,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,250,168
Total Fundraising Expense$27,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,359,039$0$0$1,359,039
Occupancy$1,067,009$0$0$1,067,009
Fees for Services Management$0$800,927$0$800,927
Interest$697,249$0$0$697,249
Other Expenses$643,662$0$0$643,662
All Other Expenses$520,067$0$0$520,067
Insurance$231,189$0$0$231,189
Office Expenses$0$226,956$0$226,956
Information Technology$94,467$0$0$94,467
Fees for Services Other$7,229$38,615$27,816$73,660
Fees for Services Accounting$0$38,965$0$38,965
Travel$4,933$0$0$4,933
Advertising$2,363$0$0$2,363
Total Functional Expenses$11,368,079$1,854,273$27,816$13,250,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,275,668
Expenses per Audited Statements$13,250,168
Total Expenses per Form 990$13,250,168
Expenses Not Reported on Form 990$25,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,515
Fundraising Direct Expenses$25,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ice Cream$20,682$20,682$16,500$4,182
Friday Shirts$20,594$20,594$9,000$11,594
Total Events$49,515$49,515$25,500$24,015
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Leased Asset$29,067,084
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 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
No
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
Yes
Filing and Contact Details

Filer

Filer Name
Learning Excellence Foundation of West Broward County Inc
EIN
65-1125969
Phone
9546593600
Address
2500 GLADES CIRCLE, FORT LAUDERDALE, FL 33327
Doing Business As
Imagine Charter School at Weston

Signing Officer

Name
Pascale Royal
Title
Board Chair
Phone
9546593600
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pascale Royal
Formed
2000
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
600

Preparer

Firm
Robert Walker CPA PA
Address
2803 W Busch Blvd Ste 106, Tampa, FL 33618
Preparer
Robert Walker CPA
Phone
8136248643
Supplemental Narrative

Additional Explanations

Other

“All employees are employees of the management company, imagine schools, inc”

Pt VI, Line 3

“The school is contracted with imagine schools, inc. To provide all charter school management services, including the administration and supervision of personnel, procurements and management of materials, equipment, and facilities.”

Pt VI, Line 11B

“A draft of the form 990 is reviewed by the board prior to filing with the irs.”

Pt VI, Line 12C

“The board reviews conflict of interest when a new board member is elected.”

Pt VI, Line 15B

“The board of directors must approve the compensation for the school principal.”

Financial Statement Notes

Pt X, Line 2

“The school recognizes the financial statement effects from a tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the school and various positions related to the potential sources of unrelated business taxable income. The assessment of the technical merits of a tax position is a matter of judgment. The school believes that all of its tax positions are more likely than not to be sustained upon examination.”

Pt XI, Line 2D

“Direct fundraising $25,500”

Pt XII, Line 2D

“Direct fundraising $25,500”

Raw XML AppendixShowing 400 of 455 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0739069
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0863427
IRS990/AccountsReceivableGrp/BOYAmt059672
IRS990/AccountsReceivableGrp/EOYAmt079632
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE OUTSTANDING EDUCATION SERVICES TO KINDERGARTEN THROUGH EIGHTH GRADE STUDENTS OF WEST BORWARD COUNTY, FLORIDA AS A CHARTER SCHOOL.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt02363
IRS990/AdvertisingGrp/TotalAmt02363
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0520067
IRS990/AllOtherExpensesGrp/TotalAmt0520067
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SHINA PIERRE LOUIS
IRS990/BooksInCareOfDetail/PhoneNum09546593600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02500 GLADES CIRCLE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FORT LAUDERDALE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033327
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01463375
IRS990/CashNonInterestBearingGrp/EOYAmt0835842
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt010242230
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt013250168
IRS990/CYOtherRevenueAmt01762873
IRS990/CYProgramServiceRevenueAmt01404346
IRS990/CYRevenuesLessExpensesAmt0159281
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt013250168
IRS990/CYTotalFundraisingExpenseAmt027816
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt013409449
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0397977
IRS990/DeferredRevenueGrp/EOYAmt0439100
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01359039
IRS990/DepreciationDepletionGrp/TotalAmt01359039
IRS990/Desc0COMPREHENSIVE EDUCATIONAL SERVICES TO CHILDREN GRADES KINDERGARTEN THROUGH EIGHTH.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0IMAGINE CHARTER SCHOOL AT WESTON
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0962211
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02276525
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt011368079
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt038965
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt038965
IRS990/FeesForServicesManagementGrp/FundraisingAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0800927
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt0800927
IRS990/FeesForServicesOtherGrp/FundraisingAmt027816
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt038615
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07229
IRS990/FeesForServicesOtherGrp/TotalAmt073660
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0PASCALE ROYAL
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID BITTAN
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3HEBE OCCUPATI
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN ISREAL
IRS990/Form990PartVIISectionAGrp/PersonNm5NATHAN BERKOWITZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5121749
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt025500
IRS990/FundraisingGrossIncomeAmt049515
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt010242230
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt013434949
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt094467
IRS990/InformationTechnologyGrp/TotalAmt094467
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0231189
IRS990/InsuranceGrp/TotalAmt0231189
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt0697249
IRS990/InterestGrp/TotalAmt0697249
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05060803
IRS990/LandBldgEquipBasisNetGrp/BOYAmt031191978
IRS990/LandBldgEquipBasisNetGrp/EOYAmt030861319
IRS990/LandBldgEquipCostOrOtherBssAmt035922122
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE OUTSTANDING EDUCATION SERVICES TO KINDERGARTEN THROUGH EIGHTH GRADE STUDENTS OF WEST BORWARD COUNTY, FLORIDA AS A CHARTER SCHOOL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02128273
IRS990/NetAssetsOrFundBalancesEOYAmt02276525
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt024015
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt024015
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01166062
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt01067009
IRS990/OccupancyGrp/TotalAmt01067009
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0226956
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0226956
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0705413
IRS990/OtherExpensesGrp/Desc0LEASED EMPLOYEES
IRS990/OtherExpensesGrp/Desc1FIELD TRIPS
IRS990/OtherExpensesGrp/Desc2STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0748810
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt06286523
IRS990/OtherExpensesGrp/ProgramServicesAmt1200940
IRS990/OtherExpensesGrp/ProgramServicesAmt2253409
IRS990/OtherExpensesGrp/ProgramServicesAmt3643662
IRS990/OtherExpensesGrp/TotalAmt07035333
IRS990/OtherExpensesGrp/TotalAmt1200940
IRS990/OtherExpensesGrp/TotalAmt2253409
IRS990/OtherExpensesGrp/TotalAmt3643662
IRS990/OtherLiabilitiesGrp/BOYAmt030229767
IRS990/OtherLiabilitiesGrp/EOYAmt029067084
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER LOCAL
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01738858
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01738858
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01738858
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0652784
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074648
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0216559
IRS990/PrincipalOfficerNm0PASCALE ROYAL
IRS990/PriorPeriodAdjustmentsAmt0-11029
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1FEES
IRS990/ProgramServiceRevenueGrp/Desc2LUNCH
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0759572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1396814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2247960
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09562331
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt010972111
IRS990/PYOtherRevenueAmt0495710
IRS990/PYProgramServiceRevenueAmt01038417
IRS990/PYRevenuesLessExpensesAmt0124347
IRS990/PYTotalExpensesAmt010972111
IRS990/PYTotalRevenueAmt011096458
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0159281
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt013409449
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01426278
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0710209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02136487
IRS990ScheduleD/EquipmentGrp/BookValueAmt0367957
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0862545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01230502
IRS990ScheduleD/ExpensesNotReportedAmt025500
IRS990ScheduleD/ExpensesSubtotalAmt013250168
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt025500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029067084
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03488049
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032555133
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029067084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU LEASED ASSET
IRS990ScheduleD/OtherRevenueAmt025500
IRS990ScheduleD/RevenueNotReportedAmt025500
IRS990ScheduleD/RevenueSubtotalAmt013409449
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ASSESSMENT OF THE TECHNICAL MERITS OF A TAX POSITION IS A MATTER OF JUDGMENT. THE SCHOOL BELIEVES THAT ALL OF ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING $25,500
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING $25,500
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030861319
IRS990ScheduleD/TotalExpensesPerForm990Amt013250168
IRS990ScheduleD/TotalLiabilityAmt029067084
IRS990ScheduleD/TotalRevenuePerForm990Amt013409449
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013434949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013275668
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/ExplanationTxt0RECEIVES REVENUES FOR CURRENT OPERATIONS PRIMARILY FROM THE STATE OF FLORIDA THROUGH THE SCHOOL DISTRICT OF BROWARD COUNTY, FL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1POLICY DETAILED IN STUDENT HANDBOOK POLICY DETAILED IN STUDENT HANDBOOK
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FRIDAY SHIRTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ICE CREAM
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020682
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049515
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020682
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049515
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024015
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025500
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt016500
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL EMPLOYEES ARE EMPLOYEES OF THE MANAGEMENT COMPANY, IMAGINE SCHOOLS, INC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS CONTRACTED WITH IMAGINE SCHOOLS, INC. TO PROVIDE ALL CHARTER SCHOOL MANAGEMENT SERVICES, INCLUDING THE ADMINISTRATION AND SUPERVISION OF PERSONNEL, PROCUREMENTS AND MANAGEMENT OF MATERIALS, EQUIPMENT, AND FACILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS CONFLICT OF INTEREST WHEN A NEW BOARD MEMBER IS ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS MUST APPROVE THE COMPENSATION FOR THE SCHOOL PRINCIPAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt033495086
IRS990/TotalAssetsEOYAmt032646136
IRS990/TotalAssetsGrp/BOYAmt033495086
IRS990/TotalAssetsGrp/EOYAmt032646136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010242230
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027816
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01854273
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011368079
IRS990/TotalFunctionalExpensesGrp/TotalAmt013250168
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031366813
IRS990/TotalLiabilitiesEOYAmt030369611
IRS990/TotalLiabilitiesGrp/BOYAmt031366813
IRS990/TotalLiabilitiesGrp/EOYAmt030369611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02128273

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,646,136
Liabilities
$30,369,611
Net assets
$2,276,525
Revenue
$13,409,449
Expenses
$13,250,168
Net income
$159,281
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.6$29.6$4.01$15.3$13.6$1.74
2024Detailed filing. Detailed filing data is available for this year.$32.6$30.4$2.28$13.4$13.3$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.5$31.4$2.13$11.1$11.0$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.5$32.5$2.00$10.4$9.85$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.96$1.45$8.58$8.39$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.89$1.26$8.44$8.50$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.51$1.32$8.79$8.66$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.57$1.19$8.36$8.27$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.55$1.09$8.27$8.13$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.72$0.91$6.23$5.74$0.49
2015Detailed filing. Detailed filing data is available for this year.$1.51$1.10$0.41$6.27$6.13$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.49$1.21$0.28$6.76$6.68$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.35$0.19$6.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.45$0.04$6.68
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.53$0.09$6.83
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$1.41$0.30$6.41