Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Mascotte Elementary School Inc
EIN 86-1171434 • 501(c)3 • Mascotte, FL
Profile
Mascotte elementary will provide high quality education in a safe, culturally diverse environment where all students will become critical thinkers and life-long learners.
Refreshing map…
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.78x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Balance Sheet
Assets
Down$7,433,725
Down $17,131 (-0.2%) from 2022
Liabilities
Up$6,848,307
Up $301,957 (+4.6%) from 2022
Net Assets
Down$585,418
Down $319,088 (-35%) from 2022
Revenue
Up$9,216,205
Up $1,318,591 (+17%) from 2022
Expenses
Up$9,410,248
Up $1,529,089 (+19%) from 2022
Net Income
Down-$194,043
Down $210,498 (-1279%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
- Assets
- $7,433,725
- Liabilities
- $6,848,307
- Net assets
- $585,418
- Revenue
- $9,216,205
- Expenses
- $9,410,248
- Net income
- -$194,043
Latest Detailed Filing
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Feb 9, 2022
- Return Version
- 2020v4.2
- Gross Receipts
- $7,144,216
Mission and Program Overview
Mission
Mascotte charter school will provide high quality education in a safe, supportive environment that inspires students to learn, grow, and achieve.
To prepare students for success at the middle school level.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $4,360,839 | $4,331,307 | ▼ $29,532 |
| Savings and Temporary Cash Investments | $1,087,417 | $1,087,960 | ▲ $543 |
| Land, Buildings, and Equipment, Net | $170,546 | $308,552 | ▲ $138,006 |
| Prepaid Expenses and Deferred Charges | - | $75,864 | - |
| Accounts Receivable | - | $14,531 | - |
| Total Assets | $7,109,950 | $7,521,993 | ▲ $412,043 |
| Other Assets Total | $1,491,148 | $1,703,779 | ▲ $212,631 |
| Liabilities | |||
| Other Liabilities | $6,171,391 | $6,600,314 | ▲ $428,923 |
| Accounts Payable and Accrued Expenses | $47,012 | $33,629 | ▼ $13,383 |
| Total Liabilities | $6,218,403 | $6,633,943 | ▲ $415,540 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $611,008 | $637,730 | ▲ $26,722 |
| Net Assets With Donor Restrictions | $280,539 | $250,320 | ▼ $30,219 |
| Total Net Assets Fund Balance | $891,547 | $888,050 | ▼ $3,497 |
| Total Liabilities and Net Assets / Fund Balance | $7,109,950 | $7,521,993 | ▲ $412,043 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $139,102 | $390,275 | $529,377 |
| Equipment | $169,450 | $66,891 | $236,341 |
| Other Assets Org | $49,418 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tiffany Mayhugh-rego | Principal | FT | $92,441 | $9,521 | $101,962 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Joann Jones | President |
| Eric Leibert | Board Member |
| Richard Backus | Board Member |
| Stacy Gaines | Board Member |
| Elizabeth Villanueva | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $744,117
- Program Service Revenue
- $6,385,386
- Investment Income
- $12,117
- Other Revenue
- $2,596
- Change in Net Assets
- $-44,723
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $7,144,216
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $127,983
- Total Revenue per Audited Statements
- $7,272,199
- Total Revenue per Form 990
- $7,144,216
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $6,209,799 |
| Other Expenses | $979,140 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,318,559 | $139,021 | - | $4,457,580 |
| Other Employee Benefits | $769,781 | $28,913 | - | $798,694 |
| Pension Plan Contributions | $520,685 | $18,076 | - | $538,761 |
| Payroll Taxes | $302,924 | $9,879 | - | $312,803 |
| Occupancy | $149,024 | $15,705 | - | $164,729 |
| Insurance | $86,684 | $21,047 | - | $107,731 |
| Current Officers, Directors, Trustees, and Key Employees | $98,809 | $3,152 | - | $101,961 |
| All Other Expenses | $94,103 | $3,101 | - | $97,204 |
| Depreciation Depletion | $93,043 | $177 | - | $93,220 |
| Other Expenses | $47,063 | $4,120 | - | $51,183 |
| Fees for Services Other | $21,626 | $9,826 | - | $31,452 |
| Fees for Services Accounting | $7,049 | $7,048 | - | $14,097 |
| Interest | $499 | $268 | - | $767 |
| Total Functional Expenses | $6,909,477 | $279,462 | $0 | $7,188,939 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,316,922 |
| Expenses per Audited Statements | $7,188,939 |
| Total Expenses per Form 990 | $7,188,939 |
| Expenses Not Reported on Form 990 | $127,983 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Frs Pension Liability | $3,321,596 |
| His Pension Liability | $1,363,442 |
| Due to Lake County | $906,302 |
| Opeb Liability | $474,836 |
| Compensated Absences Payable | $303,320 |
| Pension Deferred Inflows | $207,744 |
| Capital Lease Obligation, Noncurrent | $17,899 |
| Capital Lease Obligation, Current | $5,175 |
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
- 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 was provided a copy of form 990 for their detail review prior to filing. The principal, assistant director of finance, and the charter board of directors review the return prior to filing with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“At the charter board meetings, each member is required to make known any conflict of interest that may exist. Monitoring occurs in the charter board minutes.”
Form 990, Part VI, Section B, Line 15
“The salaries of all employees are set by the school board of lake county, and any change in compensation is subject to review and approval by the school board of lake county.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Mascotte Charter School Inc
- EIN
- 86-1171434
- Phone
- 3524292533
- Address
- 460 MIDWAY AVENUE, MASCOTTE, FL 34753
Signing Officer
- Name
- Dr Joann Jones
- Title
- President
- Phone
- 3524292533
- Signed
- 2022-02-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dr Joann Jones
- Formed
- 2006
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 32
- Volunteers
- 30
Preparer
- Firm
- Bkhm Pa
- Address
- 1560 ORANGE AVENUE SUITE 600, WINTER PARK, FL 32789
- Preparer
- George K Mcnemar
- Phone
- 4079989000
Supplemental Narrative
Additional Explanations
Form 990, Part I, Line 5
“The relationship between the mascotte charter school and the lake county school district requires the employees working at the school technically be employees of the school district. As such, all payroll and payroll related costs are processed and paid by the school district. These expenses are then reimbursed by the school to the school district on a dollar for dollar basis. Reimbursements paid to the lake county school district for payroll and related benefits totaled $6,209,800 for the year. There are approximately 123 employees of the lake county school district working at the mascotte charter school. As such, these employees did not receive form w-2. The number of employees directly hired by mascotte charter school, for student transportation services, was 32 during the 2020 calendar year.”
Form 990, Part XI, Line 8
“Adjustment on part xi line 8 due to the adoption of governmental accounting standards board issued statement no. 84, fiduciary activities ("gasb 84"). This improves guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. A $41,226 prior period adjustment is due to the identification of these fiduciary activities under the new standard.”
Form 990, Part XII, Line 1
“The organization uses the accrual method of accounting.”
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 fees 127,983.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Passthrough admin fees 127,983.”
Raw XML AppendixShowing 400 of 444 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 47012 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33629 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 14531 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PREPARE STUDENTS FOR SUCCESS AT THE MIDDLE SCHOOL LEVEL. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3101 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 94103 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 97204 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RAFAELA LOPEZ |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3524292294 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 460 MIDWAY AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MASCOTTE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34753 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4360839 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4331307 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 3152 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 98809 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 101961 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 744117 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12117 |
| IRS990/CYOtherExpensesAmt | 0 | 979140 |
| IRS990/CYOtherRevenueAmt | 0 | 2596 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6385386 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -44723 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 6209799 |
| IRS990/CYTotalExpensesAmt | 0 | 7188939 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7144216 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 177 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 93043 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 93220 |
| IRS990/Desc | 0 | THE CHARTER SCHOOL PROVIDES AN EDUCATION PROGRAM TO STUDENTS IN GRADES KINDERGARTEN THROUGH FIFTH. THE SCHOOL HAS IMPLEMENTED A CURRICULUM WITH STRATEGIC OBJECTIVES DESIGNED TO MEET OR EXCEED THE STANDARDS SET BY OTHER COMPARABLE STUDENT POPULATIONS. A TOTAL OF 780 STUDENTS WERE SERVED DURING THIS FISCAL YEAR JUNE 30, 2021. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 280539 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 250320 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 32 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6909477 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7048 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7049 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14097 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9826 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 21626 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 31452 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 9521 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR JOANN JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELIZABETH VILLANUEVA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STACY GAINES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERIC LEIBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD BACKUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIFFANY MAYHUGH-REGO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 92441 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRINCIPAL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 744117 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7144216 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 21047 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 86684 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 107731 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 268 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 499 |
| IRS990/InterestGrp/TotalAmt | 0 | 767 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12117 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12117 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 457166 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 170546 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 308552 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 765718 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | MASCOTTE CHARTER SCHOOL WILL PROVIDE HIGH QUALITY EDUCATION IN A SAFE, CULTURALLY DIVERSE ENVIRONMENT WHERE ALL STUDENTS WILL BECOME CRITICAL THINKERS AND LIFE-LONG LEARNERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 891547 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 888050 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 611008 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 637730 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 15705 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 149024 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 164729 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1491148 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1703779 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 28913 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 769781 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 798694 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PUPIL TRANSPORTATION SE |
| IRS990/OtherExpensesGrp/Desc | 2 | TEXTBOOKS |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19129 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4120 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 253893 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 90191 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 55544 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 47063 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 273022 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 90191 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 55544 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 51183 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6171391 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6600314 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2596 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2596 |
| IRS990/OtherRevenueTotalAmt | 0 | 2596 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 139021 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4318559 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4457580 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9879 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 302924 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 312803 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 18076 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 520685 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 538761 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 75864 |
| IRS990/PrincipalOfficerNm | 0 | DR JOANN JONES |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 41226 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE/LOCAL PER PUPIL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PRE-K SCHOOL PROJECT |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | STUDENT ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6047660 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 147709 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 140428 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 49589 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6047660 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 147709 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 140428 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 49589 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 535354 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 100997 |
| IRS990/PYOtherExpensesAmt | 0 | 829070 |
| IRS990/PYOtherRevenueAmt | 0 | 2394 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6028562 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -672975 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 6511212 |
| IRS990/PYTotalExpensesAmt | 0 | 7340282 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6667307 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -44723 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6387982 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1087417 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1087960 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 169450 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 66891 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 236341 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 127983 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7188939 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1329803 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 324558 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 49418 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FRS PENSION DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | HIS PENSION DEFERRED OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | OPEB DEFERRED INFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 127983 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 139102 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 390275 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 529377 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 303320 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 906302 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3321596 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1363442 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 207744 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 474836 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 5175 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 7 | 17899 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | COMPENSATED ABSENCES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO LAKE COUNTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | FRS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | HIS PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | PENSION DEFERRED INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | OPEB LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | CAPITAL LEASE OBLIGATION, CURRENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | CAPITAL LEASE OBLIGATION, NONCURRENT |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 127983 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 127983 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7144216 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PASSTHROUGH ADMIN FEES 127,983. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | PASSTHROUGH ADMIN FEES 127,983. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 308552 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1703779 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7188939 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6600314 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7144216 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7272199 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7316922 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, WEBSITES AND/OR VIDEOS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION WAS PROVIDED A COPY OF FORM 990 FOR THEIR DETAIL REVIEW PRIOR TO FILING. THE PRINCIPAL, ASSISTANT DIRECTOR OF FINANCE, AND THE CHARTER BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT THE CHARTER BOARD MEETINGS, EACH MEMBER IS REQUIRED TO MAKE KNOWN ANY CONFLICT OF INTEREST THAT MAY EXIST. MONITORING OCCURS IN THE CHARTER BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SALARIES OF ALL EMPLOYEES ARE SET BY THE SCHOOL BOARD OF LAKE COUNTY, AND ANY CHANGE IN COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY THE SCHOOL BOARD OF LAKE COUNTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE RELATIONSHIP BETWEEN THE MASCOTTE CHARTER SCHOOL AND THE LAKE COUNTY SCHOOL DISTRICT REQUIRES THE EMPLOYEES WORKING AT THE SCHOOL TECHNICALLY BE EMPLOYEES OF THE SCHOOL DISTRICT. AS SUCH, ALL PAYROLL AND PAYROLL RELATED COSTS ARE PROCESSED AND PAID BY THE SCHOOL DISTRICT. THESE EXPENSES ARE THEN REIMBURSED BY THE SCHOOL TO THE SCHOOL DISTRICT ON A DOLLAR FOR DOLLAR BASIS. REIMBURSEMENTS PAID TO THE LAKE COUNTY SCHOOL DISTRICT FOR PAYROLL AND RELATED BENEFITS TOTALED $6,209,800 FOR THE YEAR. THERE ARE APPROXIMATELY 123 EMPLOYEES OF THE LAKE COUNTY SCHOOL DISTRICT WORKING AT THE MASCOTTE CHARTER SCHOOL. AS SUCH, THESE EMPLOYEES DID NOT RECEIVE FORM W-2. THE NUMBER OF EMPLOYEES DIRECTLY HIRED BY MASCOTTE CHARTER SCHOOL, FOR STUDENT TRANSPORTATION SERVICES, WAS 32 DURING THE 2020 CALENDAR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ADJUSTMENT ON PART XI LINE 8 DUE TO THE ADOPTION OF GOVERNMENTAL ACCOUNTING STANDARDS BOARD ISSUED STATEMENT NO. 84, FIDUCIARY ACTIVITIES ("GASB 84"). THIS IMPROVES GUIDANCE REGARDING THE IDENTIFICATION OF FIDUCIARY ACTIVITIES FOR ACCOUNTING AND FINANCIAL REPORTING PURPOSES AND HOW THOSE ACTIVITIES SHOULD BE REPORTED. A $41,226 PRIOR PERIOD ADJUSTMENT IS DUE TO THE IDENTIFICATION OF THESE FIDUCIARY ACTIVITIES UNDER THE NEW STANDARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART I, LINE 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 1 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7109950 |
| IRS990/TotalAssetsEOYAmt | 0 | 7521993 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7109950 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7521993 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 744117 |
| IRS990/TotalEmployeeCnt | 0 | 32 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 279462 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 6909477 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 7188939 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6218403 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 6633943 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6218403 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 6633943 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 891547 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 888050 |
| IRS990/TotalOtherCompensationAmt | 0 | 9521 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 6909477 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6385386 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 92441 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12117 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6387982 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7144216 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7109950 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7521993 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.