Civic Intelligence

Altoona School Inc

EIN 84-1643286 • 501(c)3 • Altoona, FL

Profile

The altoona school mission is to provide a high-quality, comprehensive, and meaningful education for all students. Each student will be expected to succeed within the bounds of their abilities and the school's educational goals. Each student will be treated individually, given the tools to be a lifelong learner, and to be taught to function as a member of a group and as a productive member of society.

42630 State Road 19Altoona, FL 32702

www.altoonaschool.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$97,120

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

8.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$1,506,458

Down $151,568 (-9.1%) from 2023

Liabilities

Up

$391,866

Up $43,035 (+12%) from 2023

Net Assets

Down

$1,114,592

Down $194,603 (-15%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin60th percentile

Revenue

Down

$2,629,763

Down $446,195 (-15%) from 2023

Expenses

Up

$2,824,366

Up $47,797 (+1.7%) from 2023

Net Income

Down

-$194,603

Down $493,992 (-165%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $718,502Liabilities 2011: $184,754Net Assets 2011: $533,7482011Assets 2012: $726,290Liabilities 2012: $187,240Net Assets 2012: $539,0502012Assets 2013: $821,492Liabilities 2013: $122,921Net Assets 2013: $698,5712013Assets 2014: $852,380Liabilities 2014: $117,397Net Assets 2014: $734,9832014Assets 2015: $838,359Liabilities 2015: $129,805Net Assets 2015: $708,5542015Assets 2016: $832,845Liabilities 2016: $146,824Net Assets 2016: $686,0212016Assets 2017: $856,123Liabilities 2017: $216,136Net Assets 2017: $639,9872017Assets 2018: $938,972Liabilities 2018: $295,956Net Assets 2018: $643,0162018Assets 2019: $993,023Liabilities 2019: $303,232Net Assets 2019: $689,7912019Assets 2020: $1,142,408Liabilities 2020: $492,977Net Assets 2020: $649,4312020Assets 2021: $1,262,446Liabilities 2021: $178,162Net Assets 2021: $1,084,2842021Assets 2022: $1,342,730Liabilities 2022: $332,924Net Assets 2022: $1,009,8062022Assets 2023: $1,658,026Liabilities 2023: $348,831Net Assets 2023: $1,309,1952023Assets 2024: $1,506,458Liabilities 2024: $391,866Net Assets 2024: $1,114,5922024

Highlighted filing

2024

Assets$1,506,458
Liabilities$391,866
Net Assets$1,114,592
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,541,395Expenses 2011: $1,328,628Net Income 2011: $212,7672011Revenue 2012: $1,581,807Expenses 2012: $1,610,473Net Income 2012: -$28,6662012Revenue 2013: $1,645,024Expenses 2013: $1,499,341Net Income 2013: $145,6832013Revenue 2014: $1,810,632Expenses 2014: $1,773,821Net Income 2014: $36,8112014Revenue 2015: $1,773,818Expenses 2015: $1,787,108Net Income 2015: -$13,2902015Revenue 2016: $1,815,794Expenses 2016: $1,851,846Net Income 2016: -$36,0522016Revenue 2017: $1,840,069Expenses 2017: $1,898,943Net Income 2017: -$58,8742017Revenue 2018: $1,955,518Expenses 2018: $1,933,895Net Income 2018: $21,6232018Revenue 2019: $2,392,718Expenses 2019: $2,272,988Net Income 2019: $119,7302019Revenue 2020: $2,402,956Expenses 2020: $2,443,316Net Income 2020: -$40,3602020Revenue 2021: $3,063,196Expenses 2021: $2,638,154Net Income 2021: $425,0422021Revenue 2022: $2,837,226Expenses 2022: $2,911,851Net Income 2022: -$74,6252022Revenue 2023: $3,075,958Expenses 2023: $2,776,569Net Income 2023: $299,3892023Revenue 2024: $2,629,763Expenses 2024: $2,824,366Net Income 2024: -$194,6032024

Highlighted filing

2024

Revenue$2,629,763
Expenses$2,824,366
Net Income-$194,603
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,506,458
Liabilities
$391,866
Net assets
$1,114,592
Revenue
$2,629,763
Expenses
$2,824,366
Net income
-$194,603
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.39$1.11$2.63$2.82$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.35$1.31$3.08$2.78$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.33$1.01$2.84$2.91$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.18$1.08$3.06$2.64$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.49$0.65$2.40$2.44$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.30$0.69$2.39$2.27$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.30$0.64$1.96$1.93$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.22$0.64$1.84$1.90$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.15$0.69$1.82$1.85$0.04
2015Summary only. Only limited summary data is available for this year.$0.84$0.13$0.71$1.77$1.79$0.01
2014Summary only. Only limited summary data is available for this year.$0.85$0.12$0.73$1.81$1.77$0.04
2013Summary only. Only limited summary data is available for this year.$0.82$0.12$0.70$1.65$1.50$0.15
2012Summary only. Only limited summary data is available for this year.$0.73$0.19$0.54$1.58$1.61$0.03
2011Summary only. Only limited summary data is available for this year.$0.72$0.18$0.53$1.54$1.33$0.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 14, 2022
Return Version
2020v4.2
Gross Receipts
$3,063,196
Mission and Program Overview

Mission

Charter school - the organization was formed to provide elementary education to students in a smaller classroom environment and in a rural setting.

To provide elementary education to students in a smaller classroom environment in a rural setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$669,598$633,693▼ $35,905
Cash and Non-Interest-Bearing Accounts$459,133$384,976▼ $74,157
Accounts Receivable$3,208$172,168▲ $168,960
Prepaid Expenses and Deferred Charges$10,469$71,609▲ $61,140
Total Assets$1,142,408$1,262,446▲ $120,038
Liabilities
Accounts Payable and Accrued Expenses$26,604$126,537▲ $99,933
Other Liabilities$466,373$51,625▼ $414,748
Total Liabilities$492,977$178,162▼ $314,815
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$519,912$930,216▲ $410,304
Net Assets With Donor Restrictions$129,519$154,068▲ $24,549
Total Net Assets Fund Balance$649,431$1,084,284▲ $434,853
Total Liabilities and Net Assets / Fund Balance$1,142,408$1,262,446▲ $120,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$552,829$340,153$892,982
Other Land Buildings$54,161$192,459$246,620
Equipment$26,703$47,187$73,890
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Walter SchmidtPrincipalFT$97,000$120$97,120

Board Members and Trustees

NameTitle
Beth Scovil NelsonBoard President
Alison HintonBoard Member
Clayton CoatesBoard Member
Connie GibsonBoard Member
Emily LoganBoard Member
Jill KroulikBoard Member
Raquel CalcottBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$736,511
Program Service Revenue
$2,323,295
Investment Income
$3,390
Other Revenue
$0
Change in Net Assets
$425,042

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,046,033
Revenue Not Reported on Financial Statements
$17,163
Revenue Not Reported on Form 990
$92,892
Other Revenue Adjustments
$17,163
Total Revenue per Audited Statements
$3,138,925
Total Revenue per Form 990
$3,063,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,836,764
Other Expenses$801,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,497,410$95,246-$1,592,656
Occupancy$189,455$21,051-$210,506
Fees for Services Other$118,996$52,085-$171,081
Payroll Taxes$121,450$7,463-$128,913
Current Officers, Directors, Trustees, and Key Employees$92,844$4,156-$97,000
Depreciation Depletion$78,801$5,554-$84,355
Insurance$46,613$4,017-$50,630
All Other Expenses$35,916$7,172-$43,088
Other Expenses$17,160$0-$17,160
Pension Plan Contributions$11,274$484-$11,758
Interest$12$7,247-$7,259
Other Employee Benefits$6,033$404-$6,437
Advertising$3,400$1,831-$5,231
Total Functional Expenses$2,416,120$222,034$0$2,638,154

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,713,886
Total Expenses per Form 990$2,638,154
Expenses per Audited Statements$2,620,994
Expenses Not Reported on Form 990$92,892
Expenses Not Reported on Financial Statements$17,160
Other Expense Adjustments$17,160
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
Loans Payable$51,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization is provided a copy of form 990 for their detail review prior to filing. The accountant and the board review the return prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“At the monthly charter board meetings, each member is required to make known any conflict of interest. If a conflict of interest is determined to exist, the interested person must leave the meeting during discussion and vote on the transaction related to the conflict of interest. Compliance is monitored in the minutes of the board or committee meetings.”

Form 990, Part VI, Section B, Line 15

“The salary of the school administrator and any other key employee is subject to the review and approval by the altoona school board. Officers and board members are not compensated.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Altoona School Inc
EIN
84-1643286
Phone
3526693444
Address
42630 STATE ROAD 19, ALTOONA, FL 32702

Signing Officer

Name
Beth Scovil Nelson
Title
Board President
Phone
3526693444
Signed
2022-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Scovil Nelson
Formed
2003
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
40
Volunteers
0

Preparer

Firm
Bkhm Pa
Address
1600 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
Preparer
George K Mcnemar
Phone
4079989000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“CUSTODIAL ACCOUNT 9,811.”

Form 990, Part XI, Line 1

“The organization uses the accrual method of accounting.”

Form 990, Part XII, Line 3B

“The organization underwent an audit set forth in the single audit act and omb circular a-133.”

Financial Statement Notes

PART X, LINE 2:

“The school is an organization exempt from income taxation under section 501(a) as an entity described in section 501(c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. The school has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. The school assesses its income tax positions, including its continuing tax status as a not-for- profit entity, and recognizes tax benefits only to the extent that the school believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service ("irs") or the applicable state taxing authority. Accordingly, there is no provision for federal income taxes in the school's financial statements, as the school believes all tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been assessed following the same "more likely than not" measurement threshold.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fee 92,892.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Other misc local sources 17,163.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Passthrough admin fee 92,892.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Custodial pto fund expenses 17,160.”

Raw XML AppendixShowing 400 of 433 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt026604
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IRS990/AllOtherExpensesGrp/TotalAmt043088
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IRS990/DepreciationDepletionGrp/TotalAmt084355
IRS990/Desc0TO PROVIDE AN EDUCATION PROGRAM FOR ELEMENTARY SCHOOL STUDENTS IN A RURAL SETTING. THE SCHOOL SERVED APPROXIMATELY 264 STUDENTS DURING THE FISCAL YEAR JUNE 30, 2021.
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IRS990/Form990PartVIISectionAGrp/PersonNm0BETH SCOVIL NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm1EMILY LOGAN
IRS990/Form990PartVIISectionAGrp/PersonNm2ALISON HINTON
IRS990/Form990PartVIISectionAGrp/PersonNm3CONNIE GIBSON
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IRS990/Form990PartVIISectionAGrp/PersonNm6CLAYTON COATES
IRS990/Form990PartVIISectionAGrp/PersonNm7WALTER SCHMIDT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRINCIPAL
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IRS990/InterestGrp/ProgramServicesAmt012
IRS990/InterestGrp/TotalAmt07259
IRS990/InvestmentIncomeGrp/ExclusionAmt03390
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03390
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0579799
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0669598
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0633693
IRS990/LandBldgEquipCostOrOtherBssAmt01213492
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ALTOONA SCHOOL MISSION IS TO PROVIDE A HIGH-QUALITY, COMPREHENSIVE, AND MEANINGFUL EDUCATION FOR ALL STUDENTS. EACH STUDENT WILL BE EXPECTED TO SUCCEED WITHIN THE BOUNDS OF THEIR ABILITIES AND THE SCHOOL'S EDUCATIONAL GOALS. EACH STUDENT WILL BE TREATED INDIVIDUALLY, GIVEN THE TOOLS TO BE A LIFELONG LEARNER, AND TO BE TAUGHT TO FUNCTION AS A MEMBER OF A GROUP AND AS A PRODUCTIVE MEMBER OF SOCIETY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0649431
IRS990/NetAssetsOrFundBalancesEOYAmt01084284
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0519912
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0930216
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt021051
IRS990/OccupancyGrp/ProgramServicesAmt0189455
IRS990/OccupancyGrp/TotalAmt0210506
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt09811
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0404
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06033
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06437
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1RENTALS
IRS990/OtherExpensesGrp/Desc2TEXTBOOKS
IRS990/OtherExpensesGrp/Desc3CUSTODIAL PTO FUND EXPE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011285
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14039
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0100213
IRS990/OtherExpensesGrp/ProgramServicesAmt151949
IRS990/OtherExpensesGrp/ProgramServicesAmt244594
IRS990/OtherExpensesGrp/ProgramServicesAmt317160
IRS990/OtherExpensesGrp/TotalAmt0111498
IRS990/OtherExpensesGrp/TotalAmt155988
IRS990/OtherExpensesGrp/TotalAmt244594
IRS990/OtherExpensesGrp/TotalAmt317160
IRS990/OtherLiabilitiesGrp/BOYAmt0466373
IRS990/OtherLiabilitiesGrp/EOYAmt051625
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095246
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01497410
IRS990/OtherSalariesAndWagesGrp/TotalAmt01592656
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07463
IRS990/PayrollTaxesGrp/ProgramServicesAmt0121450
IRS990/PayrollTaxesGrp/TotalAmt0128913
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0484
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011274
IRS990/PensionPlanContributionsGrp/TotalAmt011758
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010469
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt071609
IRS990/PrincipalOfficerNm0BETH SCOVIL NELSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0STATE/LOCAL PER PUPIL
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MISC LOCAL SOURC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02283144
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122988
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02283144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217163
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0112955
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0628845
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02289974
IRS990/PYRevenuesLessExpensesAmt0-40360
IRS990/PYSalariesCompEmpBnftPaidAmt01814471
IRS990/PYTotalExpensesAmt02443316
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02402956
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0425042
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02306132
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0552829
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0340153
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0892982
IRS990ScheduleD/EquipmentGrp/BookValueAmt026703
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047187
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073890
IRS990ScheduleD/ExpensesNotReportedAmt092892
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt017160
IRS990ScheduleD/ExpensesSubtotalAmt02620994
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt092892
IRS990ScheduleD/OtherExpensesNotIncludedAmt017160
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054161
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0192459
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0246620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt051625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOANS PAYABLE
IRS990ScheduleD/OtherRevenueAmt092892
IRS990ScheduleD/OtherRevenuesNotIncludedAmt017163
IRS990ScheduleD/RevenueNotReportedAmt092892
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017163
IRS990ScheduleD/RevenueSubtotalAmt03046033
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR- PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PASSTHROUGH ADMIN FEE 92,892.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2OTHER MISC LOCAL SOURCES 17,163.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PASSTHROUGH ADMIN FEE 92,892.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4CUSTODIAL PTO FUND EXPENSES 17,160.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0633693
IRS990ScheduleD/TotalExpensesPerForm990Amt02638154
IRS990ScheduleD/TotalLiabilityAmt051625
IRS990ScheduleD/TotalRevenuePerForm990Amt03063196
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03138925
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02713886
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATORY POLICY CAN BE FOUND ON THE SCHOOL'S WEBSITE AND IS ALSO PUBLISHED IN THE SCHOOL'S NEWSLETTER AND OTHER PUBLICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS PROVIDED A COPY OF FORM 990 FOR THEIR DETAIL REVIEW PRIOR TO FILING. THE ACCOUNTANT AND THE BOARD REVIEW THE RETURN PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE MONTHLY CHARTER BOARD MEETINGS, EACH MEMBER IS REQUIRED TO MAKE KNOWN ANY CONFLICT OF INTEREST. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE INTERESTED PERSON MUST LEAVE THE MEETING DURING DISCUSSION AND VOTE ON THE TRANSACTION RELATED TO THE CONFLICT OF INTEREST. COMPLIANCE IS MONITORED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARY OF THE SCHOOL ADMINISTRATOR AND ANY OTHER KEY EMPLOYEE IS SUBJECT TO THE REVIEW AND APPROVAL BY THE ALTOONA SCHOOL BOARD. OFFICERS AND BOARD MEMBERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CUSTODIAL ACCOUNT 9,811.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION UNDERWENT AN AUDIT SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 3B
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01142408
IRS990/TotalAssetsEOYAmt01262446
IRS990/TotalAssetsGrp/BOYAmt01142408
IRS990/TotalAssetsGrp/EOYAmt01262446
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0736511
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0222034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02416120
IRS990/TotalFunctionalExpensesGrp/TotalAmt02638154
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0492977
IRS990/TotalLiabilitiesEOYAmt0178162
IRS990/TotalLiabilitiesGrp/BOYAmt0492977
IRS990/TotalLiabilitiesGrp/EOYAmt0178162
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0649431
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01084284
IRS990/TotalOtherCompensationAmt0120
IRS990/TotalProgramServiceExpensesAmt02416120
IRS990/TotalProgramServiceRevenueAmt02323295
IRS990/TotalReportableCompFromOrgAmt097000
IRS990/TotalRevenueGrp/ExclusionAmt03390
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02323295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03063196
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01142408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01262446
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt042630 STATE ROAD 19
IRS990/USAddress/CityNm0ALTOONA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032702
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ALTOONASCHOOL.ORG

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