SUMMIT ACADEMY CHARTER SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SUMMIT ACADEMY CHARTER SCHOOL (EIN 26-4243160)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-05
- IRS object ID
- 202430969349300238
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-05T16:43:35-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161092347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENGEL METZGER BARR & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHESTNUT STREET SUITE 1200 | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264243160 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMIT ACADEMY CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SUMM | BusinessNameControlTxt |
| Phone | 3472426710 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 HUNTINGTON STREET 321 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11231 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MACHAEL SPENCER-EDWARDS | PersonNm |
| Person Title | PRINCIPAL | PersonTitleTxt |
| Phone | 7189139624 | PhoneNum |
| Signature | 2024-03-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MACHAEL | PersonFirstNm |
| Person Last | SPENCER-EDWARDS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE CAIN | PreparerPersonNm |
| PTIN | P00150750 | PTIN |
| Phone | 5854231860 | PhoneNum |
| Preparation | 2024-03-28 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MACHAEL SPENCER-EDWARDS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 HUNTINGTON STREET 321 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11231 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,869,121 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SUMMITACADEMYCHARTERSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $840,928 | PYContributionsGrantsAmt |
| CY Contributions Grants | $746,997 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,162,475 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,122,116 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,778 | PYInvestmentIncomeAmt |
| CY Investment Income | $8 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,005,181 | PYTotalRevenueAmt |
| CY Total Revenue | $4,869,121 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,698,684 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,900,065 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $12,385 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,144,069 | PYOtherExpensesAmt |
| CY Other Expenses | $1,565,904 | CYOtherExpensesAmt |
| PY Total Expenses | $4,842,753 | PYTotalExpensesAmt |
| CY Total Expenses | $5,465,969 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $162,428 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$596,848 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,506,747 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,028,371 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $284,841 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $403,313 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,221,906 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,625,058 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SUMMIT ACADEMY CHARTER SCHOOL BRIDGES THE GAP BETWEEN ASPIRATIONS AND REALITY BY PREPARING SIXTH THROUGH TWELFTH-GRADE STUDENTS TO GAIN ACCEPTANCE TO, EXCEL IN, AND GRADUATE FROM COLLEGE BY USING THREE PILLARS OF SUCCESS: MASTERY OF CORE SUBJECTS, CHARACTER BUILDING, AND COMMUNITY LEADERSHIP.BY ENGAGING STUDENTS IN AN ACADEMICALLY RIGOROUS, COLLEGE-PREPARATORY CURRICULUM, COMPETITIVE ATHLETICS PROGRAM, AND COMPREHENSIVE FINE ARTS ACADEMY, SUMMIT ACADEMY WILL PREPARE OUR YOUNG PEOPLE TO PARTICIPATE MEANINGFULLY IN THE GREATER ECONOMY AND EXPAND THEIR CHOICES AND OPPORTUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,885,013 | ExpenseAmt |
| Revenue | $4,122,116 | RevenueAmt |
| Desc | THE PURPOSE OF THE SCHOOL IS TO PREPARE STUDENTS IN GRADES SIX THROUGH TWELVE FOR EDUCATIONAL SUCCESS FROM MIDDLE SCHOOL THROUGH COLLEGE. THIS WILL BE ACCOMPLISHED THROUGH A DEMANDING DATA DRIVEN EDUCATION BASED ON HIGH STANDARDS, STRUCTURE, AND ACCOUNTABILITY. THE SCHOOL CURRENTLY SERVES APPROXIMATELY 204 STUDENTS IN GRADES SIX THROUGH TWELVE. | Desc |
| Total Program Service Expenses | $4,885,013 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAMEASE HANDSHAW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7189139624 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 HUNTINGTON STREET ROOM 321 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11231 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MICHAEL BERNARD | ||||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL NIEVES | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| VIRGINIA CONNELLEY | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM COLVATIO | ||||||||
| TREASURER & CHAIR - RESIGNED IN NOV 2022 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ALICIA MURRAY | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ALVIN YOUNG | ||||||||
| TREASURER - JOINED DURING YEAR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA MCCANTS | ||||||||
| TRUSTEE - JOINED DURING YEAR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KENNETH MONTOGEMERY | ||||||||
| TRUSTEE - JOINED DURING YEAR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SUGENI SADLER-PEREZ | ||||||||
| TRUSTEE - JOINED DURING YEAR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LOTTIE ALMONTE | ||||||||
| TRUSTEE - JOINED DURING YEAR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NATASHA CAMPBELL | ||||||||
| DIRECTOR OF COMMUNITY SUPPORT | 50.00 | Yes (X) | $188,556 | $0 | $20,581 | |||
| SAMEASE HANDSHAW | ||||||||
| DIRECTOR OF FINANCE AND OP | 50.00 | Yes (X) | $154,499 | $0 | $18,867 | |||
| MACHAEL SPENCER-EDWARDS | ||||||||
| PRINCIPAL | 50.00 | $193,054 | $0 | $0 | Yes (X) | |||
| JONATHAN BURGER | ||||||||
| DIRECTOR OF LEARNING SUPPORT | 50.00 | $104,518 | $0 | $22,233 | Yes (X) | |||
| TERMAINE A PRICE | ||||||||
| ART TEACHER | 50.00 | $116,202 | $0 | $11,117 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $756,829 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $72,798 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CENTER FOR EDUCATION INNOVATION | |||||
| 28 WEST 44TH STREET | NEW YORK CITY | NY | 10036 | EDUCATION PARTNER ORGANIZATION | $196,000 |
| ACCOUNTING SOLUTIONS FOR NON-PROFIT ORGA | |||||
| 241 WEST 37TH STREET | NEW YORK CITY | NY | 10028 | ACCOUNTING AND BOOKKEEPING SERVICE | $100,180 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $678,995 | GovernmentGrantsAmt |
| All Other Contributions | $68,002 | AllOtherContributionsAmt |
| Total Contributions | $746,997 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE AND LOCAL PER PU | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $4,122,116 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,122,116 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,122,116 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8 | TotalRevenueColumnAmt |
| Exclusion | $8 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,869,121 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,122,116 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,677 | TotalAmt |
| Program Services | $352,779 | ProgramServicesAmt |
| Management And General | $231,521 | ManagementAndGeneralAmt |
| Fundraising | $10,377 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,537,871 | TotalAmt |
| Program Services | $2,473,868 | ProgramServicesAmt |
| Management And General | $64,003 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,433 | TotalAmt |
| Program Services | $17,607 | ProgramServicesAmt |
| Management And General | $1,761 | ManagementAndGeneralAmt |
| Fundraising | $65 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $492,388 | TotalAmt |
| Program Services | $457,534 | ProgramServicesAmt |
| Management And General | $33,742 | ManagementAndGeneralAmt |
| Fundraising | $1,112 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,696 | TotalAmt |
| Program Services | $231,660 | ProgramServicesAmt |
| Management And General | $23,225 | ManagementAndGeneralAmt |
| Fundraising | $811 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,445 | TotalAmt |
| Management And General | $14,445 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,600 | TotalAmt |
| Management And General | $27,600 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $575,602 | TotalAmt |
| Program Services | $433,793 | ProgramServicesAmt |
| Management And General | $141,789 | ManagementAndGeneralAmt |
| Fundraising | $20 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,920 | TotalAmt |
| Program Services | $73,254 | ProgramServicesAmt |
| Management And General | $666 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,436 | TotalAmt |
| Program Services | $44,122 | ProgramServicesAmt |
| Management And General | $2,314 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,600 | TotalAmt |
| Program Services | $125,020 | ProgramServicesAmt |
| Management And General | $6,580 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,985 | TotalAmt |
| Program Services | $94,026 | ProgramServicesAmt |
| Management And General | $4,959 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,200 | TotalAmt |
| Program Services | $61,940 | ProgramServicesAmt |
| Management And General | $3,260 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL SUPPLIES | $458,679 | $458,679 | |
| STAFF DEVELOPMENT | $45,274 | $32,595 | $12,679 |
| EVENTS | $16,674 | $16,674 | |
| DUES, FEES & SUBSCRIPTI | $10,943 | $10,943 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546 | TotalAmt |
| Program Services | $519 | ProgramServicesAmt |
| Management And General | $27 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,465,969 | TotalAmt |
| Program Services | $4,885,013 | ProgramServicesAmt |
| Management And General | $568,571 | ManagementAndGeneralAmt |
| Fundraising | $12,385 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,510,596 | BOYAmt |
| EOY | $2,050,232 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,891 | BOYAmt |
| EOY | $600,055 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,114 | BOYAmt |
| EOY | $33,934 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,595,802 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,326,831 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,975 | BOYAmt |
| EOY | $268,971 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,171 | BOYAmt |
| EOY | $75,179 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,506,747 | BOYAmt |
| EOY | $3,028,371 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,841 | BOYAmt |
| EOY | $403,313 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,841 | BOYAmt |
| EOY | $403,313 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,221,906 | BOYAmt |
| EOY | $2,625,058 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,221,906 | BOYAmt |
| EOY | $2,625,058 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,506,747 | BOYAmt |
| EOY | $3,028,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$596,848 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,292,337 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,038,896 | DepreciationAmt |
| Book Value | $253,441 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $303,465 | OtherCostOrOtherBasisAmt |
| Depreciation | $287,935 | DepreciationAmt |
| Book Value | $15,530 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $268,971 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,947,028 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $1,077,907 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,077,907 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,869,121 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,869,121 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,543,876 | TotExpnsEtcAuditedFinclStmtAmt |
| Prior Year Adjustments | $1,077,907 | PriorYearAdjustmentsAmt |
| Expenses Not Reported | $1,077,907 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,465,969 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,465,969 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CHARTER SCHOOL FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY DURING THE REGISTRATION PERIOD BY LISTING THE POLICY IN OUR NEWSPAPER ADVERTISEMENT, ENROLLMENT APPLICATIONS AND ON OUR PUBLIC WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVES START-UP GRANTS FOR FACILITIES AND IMPLEMENTATION AND CORE PUPIL AID. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NATASHA CAMPBELL | ||||||||||||||
| DIRECTOR OF COMMUNITY SUPPORT | $188,556 | $0 | $0 | $0 | $0 | $0 | $9,464 | $0 | $11,117 | $0 | $209,137 | $0 | $0 | $0 |
| MACHAEL SPENCER-EDWARDS | ||||||||||||||
| PRINCIPAL | $193,054 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $193,054 | $0 | $0 | $0 |
| SAMEASE HANDSHAW | ||||||||||||||
| DIRECTOR OF FINANCE AND OP | $154,499 | $0 | $0 | $0 | $0 | $0 | $7,750 | $0 | $11,117 | $0 | $173,366 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1: | OUR MISSION: SUMMIT ACADEMY CHARTER SCHOOL BRIDGES THE GAP BETWEEN ASPIRATIONS AND REALITIES BY PREPARING 6TH THROUGH 12TH GRADE STUDENTS TO GAIN ACCEPTANCE TO, EXCEL IN AND GRADUATE FROM COLLEGE BY USING THREE PILLARS OF SUCCESS: MASTERY OF CORE SUBJECTS, CHARACTER BUILDING, AND COMMUNITY LEADERSHIP. BY ENGAGING STUDENTS WITH AN ACADEMICALLY RIGOROUS, COLLEGE-PREPARATORY CURRICULUM AND SUPPORTING THEM IN A COMMUNITY FOCUSED ON HIGH ACADEMIC ACHIEVEMENT AND STRONG CHARACTER BUILDING, SUMMIT ACADEMY WILL PREPARE OUR YOUNG PEOPLE TO PARTICIPATE MEANINGFULLY IN THE GREATER ECONOMY AND EXPAND THEIR CHOICES AND OPPORTUNITIES. OUR VISION: SUMMIT ACADEMY DEVELOPS ACADEMIC EXCELLENCE, INSTILLS CHARACTER, AND CULTIVATES LEADERSHIP. OUR ACADEMIC PROGRAM AND COLLEGE PREPARATORY CURRICULUM ARE STRUCTURED TO ACCOMPLISH TWO GOALS: (1) STUDENT ACQUISITION AND MASTERY OF BASIC LITERACY, NUMERACY, AND WRITING SKILLS AND (2) STUDENT APPLICATION OF BASIC SKILLS TO SYNTHESIZE, ANALYZE, APPLY, AND MAKE INFERENCES ABOUT CONTENT THAT IS MORE CHALLENGING AND COMPLEX. STUDENTS WILL BE ABLE TO ANSWER THE WHAT, WHY AND HOW IN ALL SUBJECT AREAS. STAFF, STUDENTS, FAMILIES AND THE COMMUNITY ARE INVOLVED IN THE EDUCATIONAL PROCESS TO CREATE A SAFE, SUPPORTIVE ENVIRONMENT WHERE STUDENTS ARE MOTIVATED TO LEARN AND BELIEVE THAT SUCCESS IS ATTAINABLE. EVERYONE HONORS AND RESPECTS THE DIFFERENCE AND UNIQUENESS OF EACH INDIVIDUAL WHILE DEVELOPING A SENSE OF RESPONSIBILITY TOWARD THEMSELVES, THEIR SCHOOL COMMUNITY, AND THE COMMUNITY AT LARGE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. AFTER THE 990 HAS BEEN APPROVED, A COPY IS THEN FORWARDED ELECTRONICALLY TO EACH BOARD MEMBER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE SHALL DISCLOSE IN WRITING ANNUALLY ALL CONFLICTS TO THE BOARD PRIOR TO THE DISCUSSION OF THE UNDERLYING MATTER OR TRANSACTION BY THE BOARD AND SHALL DRAW TO THE ATTENTION OF THE BOARD SUCH CONFLICT AT ANY SUBSEQUENT MEETINGS AT WHICH SUCH MATTER OR TRANSACTION IS DISCUSSED. FOLLOWING SUCH DISCLOSURE, A TRUSTEE SHALL BE ENTITLED TO TAKE PART IN THE DISCUSSIONS OF THE BOARD CONCERNING SUCH MATTER OR TRANSACTION AND SHALL BE CONSIDERED IN DETERMINING WHETHER A QUORUM IS PRESENT, BUT SHALL NOT BE ENTITLED TO VOTE ON THE APPLICABLE MATTER OR TRANSACTION. THE QUESTION OF WHETHER A CONFLICT EXISTS SHALL, IN THE ABSENCE OF CERTAINTY, BE DETERMINED BY THE VOTE OF A MAJORITY OF DISINTERESTED DIRECTORS PRESENT AT THE MEETING CALLED FOR THE PURPOSE OF DISCUSSING THE TRANSACTION OR MATTER TO WHICH THE CONFLICT RELATES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS OF SUMMIT ACADEMY CHARTER SCHOOL DETERMINED AND APPROVED THE SALARIES OF THE EXECUTIVE DIRECTOR AND PRINCIPAL OF THE SCHOOL TO ENSURE SALARIES ARE COMPARABLE WITH THOSE OF OTHER SCHOOLS WITHIN THE CITY IN WHICH THE SCHOOL OPERATES. |
| 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. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 433,793. MANAGEMENT AND GENERAL EXPENSES 141,789. FUNDRAISING EXPENSES 20. TOTAL EXPENSES 575,602. |
| FORM 990, PART XII, LINE 2C | THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. |