Civic Intelligence

Brooker Community School Incorporated

EIN 87-3867093 • 501(c)3 • Brooker, FL

Pub. 78 Eligible

Profile

The school is committed to providing residents of brooker and the surrounding communities with a rigorous education that will prepare students for secondary school and beyond. It is the intent of brooker community school to expose students to challenging and authentic learning experiences that will promote critical thinking and problem-solving skills. Students will acquire a solid educational foundation that will prepare them for future studies and careers.

18551 Charlotte AvenueBrooker, FL 32622

www.brookercommunityschool.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

5th percentile

-59%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

557%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$96,134

Down $138,689 (-59%) from 2023

Liabilities

Up

$20,947

Up $17,770 (+559%) from 2023

Net Assets

Down

$75,187

Down $156,459 (-68%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin12th percentile

Revenue

Up

$583,453

Up $494,654 (+557%) from 2023

Expenses

Up

$742,480

Up $601,178 (+425%) from 2023

Net Income

Down

-$159,027

Down $106,524 (-203%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$300K$200K$100K$0Assets 2023: $234,823Liabilities 2023: $3,177Net Assets 2023: $231,6462023Assets 2024: $96,134Liabilities 2024: $20,947Net Assets 2024: $75,1872024

Highlighted filing

2024

Assets$96,134
Liabilities$20,947
Net Assets$75,187
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$1.0M$500K$0-$500KRevenue 2023: $88,799Expenses 2023: $141,302Net Income 2023: -$52,5032023Revenue 2024: $583,453Expenses 2024: $742,480Net Income 2024: -$159,0272024

Highlighted filing

2024

Revenue$583,453
Expenses$742,480
Net Income-$159,027
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$96,134
Liabilities
$20,947
Net assets
$75,187
Revenue
$583,453
Expenses
$742,480
Net income
-$159,027
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.21$0.75$5.83$7.42$1.59
2023Detailed filing. Detailed filing data is available for this year.$2.35$0.03$2.32$0.89$1.41$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$583,453
Mission and Program Overview

Mission

The school is committed to providing residents of brooker and the surrounding communities with a rigorous education that will prepare students for secondary school and beyond. It is the intent of brooker community school to expose students to challenging and authentic learning experiences that will promote critical thinking and problem-solving skills. Students will acquire a solid educational foundation that will prepare them for future studies and careers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$191,703$75,187▼ $116,516
Cash and Non-Interest-Bearing Accounts$192,380$45,982▼ $146,398
Land, Buildings, and Equipment, Net$39,943$41,393▲ $1,450
Pd in Cap Srpls Land Bldg Eqp Fund$39,943--
Other Notes and Loans Receivable, Net-$6,059-
Prepaid Expenses and Deferred Charges-$2,700-
Total Assets$234,823$96,134▼ $138,689
Other Assets Total$2,500--
Liabilities
Accounts Payable and Accrued Expenses$3,177$20,947▲ $17,770
Total Liabilities$3,177$20,947▲ $17,770
Net Assets / Fund Balance
Total Net Assets Fund Balance$231,646$75,187▼ $156,459
Total Liabilities and Net Assets / Fund Balance$234,823$96,134▼ $138,689

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,393$3,604$44,997
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Suzanne McreeChairperson
Kenneth Randall StarlingVicechair/tr
Dalton DiggsBoard Member
Gail CookBoard Member
John EagleBoard Member
William HarrellBoard Member
Jerome KelleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$44,566
Program Service Revenue
$462,872
Investment Income
$0
Other Revenue
$76,015
All Other Contributions
$22,524
Change in Net Assets
$-159,027

Audited Revenue Reconciliation

Revenue per Audited Statements
$583,453
Total Revenue per Audited Statements
$583,453
Total Revenue per Form 990
$583,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$519,885
Other Expenses$222,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$421,999$17,200-$439,199
Other Employee Benefits$45,204$1,884-$47,088
All Other Expenses$34,060$5,024-$39,084
Payroll Taxes$32,254$1,344-$33,598
Fees for Services Other$26,217$6,554-$32,771
Insurance$25,318$6,330-$31,648
Occupancy$19,990$4,997-$24,987
Other Expenses$15,018$3,755-$18,773
Depreciation Depletion$2,473$618-$3,091
Travel$884$221-$1,105
Total Functional Expenses$680,411$62,069$0$742,480

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$742,480
Total Expenses per Audited Statements$742,480
Total Expenses per Form 990$742,480
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is prepared by an independent cpa firm and is provided to management or board of governance for review.”

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

“At each board meeting, the agenda is notated to remind board members to recuse from voting on any item that may be a conflict of interest.”

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

“The principal is paid in accordance with the school district's pay scale.”

Form 990, Page 6, Part VI, Line 18

“Documents available upon request.”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Brooker Community School Inc
EIN
87-3867093
Phone
3524851545
Address
18551 CHARLOTTE AVENUE, BROOKER, FL 32622

Signing Officer

Name
Kenneth Randall Starling
Title
Vicechair/treasurer
Phone
3524851545
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Randall Starling
Formed
2021
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
12

Preparer

Firm
Mccrady & Associates Pllc
Address
107 WATER OAK LN, ALTAMONTE SPRINGS, FL 32714
Preparer
Stacy Mccrady
Phone
4079604429
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The school is committed to providing residents of brooker and the surrounding communities with a rigorous education that will prepare students for secondary school and beyond. It is the intent of brooker community school to expose students to challenging and authentic learning experiences that will promote critical thinking and problem-solving skills. Students will acquire a solid educational foundation that will prepare them for future studies and careers.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The school qualifies as a tax-exempt organization under internal revenue code section 501(c)(3), and is therefore, exempt from income taxes. Accordingly, no tax provision has been made requiring disclosure in the related notes to the financial statements. The school's income tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS THEREFORE, EXEMPT FROM INCOME TAXES. ACCORDINGLY, NO TAX PROVISION HAS BEEN MADE REQUIRING DISCLOSURE IN THE RELATED NOTES TO THE FINANCIAL STATEMENTS. THE SCHOOL'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041393
IRS990ScheduleD/TotalExpensesPerForm990Amt0742480
IRS990ScheduleD/TotalRevenuePerForm990Amt0583453
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0583453
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0742480
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/ExplanationTxt0THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH VARIOUS MEANS, INCLUDING NEWSPAPERS, GROUP PRESENTATIONS AND DIRECT MAILINGS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED UPON THE NUMBER OF WIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS COMMITTED TO PROVIDING RESIDENTS OF BROOKER AND THE SURROUNDING COMMUNITIES WITH A RIGOROUS EDUCATION THAT WILL PREPARE STUDENTS FOR SECONDARY SCHOOL AND BEYOND. IT IS THE INTENT OF BROOKER COMMUNITY SCHOOL TO EXPOSE STUDENTS TO CHALLENGING AND AUTHENTIC LEARNING EXPERIENCES THAT WILL PROMOTE CRITICAL THINKING AND PROBLEM-SOLVING SKILLS. STUDENTS WILL ACQUIRE A SOLID EDUCATIONAL FOUNDATION THAT WILL PREPARE THEM FOR FUTURE STUDIES AND CAREERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS PROVIDED TO MANAGEMENT OR BOARD OF GOVERNANCE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT EACH BOARD MEETING, THE AGENDA IS NOTATED TO REMIND BOARD MEMBERS TO RECUSE FROM VOTING ON ANY ITEM THAT MAY BE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRINCIPAL IS PAID IN ACCORDANCE WITH THE SCHOOL DISTRICT'S PAY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234823
IRS990/TotalAssetsEOYAmt096134
IRS990/TotalAssetsGrp/BOYAmt0234823
IRS990/TotalAssetsGrp/EOYAmt096134
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt044566
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0680411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0742480
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03177
IRS990/TotalLiabilitiesEOYAmt020947
IRS990/TotalLiabilitiesGrp/BOYAmt03177
IRS990/TotalLiabilitiesGrp/EOYAmt020947
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0231646
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075187
IRS990/TotalProgramServiceExpensesAmt0680411
IRS990/TotalProgramServiceRevenueAmt0462872
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0538887
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0583453
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0234823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096134
IRS990/TravelGrp/ManagementAndGeneralAmt0221
IRS990/TravelGrp/ProgramServicesAmt0884
IRS990/TravelGrp/TotalAmt01105
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 92
IRS990/USAddress/CityNm0BROOKER
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032622
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BROOKERCOMMUNITYSCHOOL.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH RANDALL STARLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICECHAIR/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03524851545
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROOKER COMMUNITY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0873867093
ReturnHeader/Filer/PhoneNum03524851545
ReturnHeader/Filer/USAddress/AddressLine1Txt018551 CHARLOTTE AVENUE
ReturnHeader/Filer/USAddress/CityNm0BROOKER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032622
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822180420
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCRADY & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0107 WATER OAK LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALTAMONTE SPRINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032714
ReturnHeader/PreparerPersonGrp/PhoneNum04079604429
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACY MCCRADY
ReturnHeader/ReturnTs02025-05-15T16:33:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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