VIERA CHARTER SCHOOLS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- VIERA CHARTER SCHOOLS INC (EIN 45-4795008)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-14
- IRS object ID
- 202413199349302136
- Schema version
- 2023v5.1
- 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 | 2024-11-14T06:09:29-08:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 200676201 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert Walker CPA PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2803 W Busch Blvd Ste 106 | AddressLine1Txt |
| City | Tampa | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454795008 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIERA CHARTER SCHOOLS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIER | BusinessNameControlTxt |
| Phone | 3215411434 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6206 BRESLAY DR | AddressLine1Txt |
| City | VIERA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32940 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT L JORDAN | PersonNm |
| Person Title | CHAIRMAN/PRESIDENT | PersonTitleTxt |
| Phone | 3215411434 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Robert Walker CPA | PreparerPersonNm |
| PTIN | P00291149 | PTIN |
| Phone | 8136248643 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT L JORDAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6206 BRESLAY DR | AddressLine1Txt |
| City | VIERA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,019,032 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VIERACHARTERSCHOOL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE STUDENTS WITH A CHALLENGING PROGRAM WHICH EMPHASIZES SCIENTIFIC INQUIRY, CRITICAL THINKING, UNDERSTANDING OF MATHEMATICAL CONCEPTS AND EFFECTIVE COMMUNICATION USING INNOVATIVE, REFORM-BASED INSTRUCTIONAL METHODS IN A STIMULATING AND NURTURING ENVIRONMENTS THAT FOSTERS MAXIMUM STUDENT ACHIEVEMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 220 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,136,784 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,788,523 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $432,265 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $551,751 | CYProgramServiceRevenueAmt |
| PY Investment Income | $196 | PYInvestmentIncomeAmt |
| CY Investment Income | $72,006 | CYInvestmentIncomeAmt |
| PY Other Revenue | $724,520 | PYOtherRevenueAmt |
| CY Other Revenue | $3,606,752 | CYOtherRevenueAmt |
| PY Total Revenue | $15,293,765 | PYTotalRevenueAmt |
| CY Total Revenue | $19,019,032 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,772,573 | PYOtherExpensesAmt |
| CY Other Expenses | $16,937,232 | CYOtherExpensesAmt |
| PY Total Expenses | $14,772,573 | PYTotalExpensesAmt |
| CY Total Expenses | $16,937,232 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $521,192 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,081,800 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $35,413,003 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,594,357 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,906,705 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,006,259 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,506,298 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,588,098 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE STUDENTS WITH A CHALLENGING PROGRAM WHICH EMPHASIZES SCIENTIFIC INQUIRY, CRITICAL THINKING, UNDERSTANDING OF MATHEMATICAL CONCEPTS AND EFFECTIVE COMMUNICATION USING INNOVATIVE, REFORM-BASED INSTRUCTIONAL METHODS IN A STIMULATING AND NURTURING ENVIRONMENTS THAT FOSTERS MAXIMUM STUDENT ACHIEVEMENT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $16,385,694 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $551,751 | RevenueAmt |
| Desc | THE CHARTER SCHOOL PROVIDES EDUCATIONAL SERVICES TO STUDENTS IN GRADES K-8. | Desc |
| Total Program Service Expenses | $16,385,694 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 220 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARTER SCHOOL ASSOCIATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9544145767 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5471 N UNIVERSITY DRIVE | AddressLine1Txt |
| City | CORAL SPRINGS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROBERT L JORDAN | |||||||
| CHAIRMAN/PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT NABERHAUS | |||||||
| VICE CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIMBERLY AFRICANO | |||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT STEELE | |||||||
| FOUNDING BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JULIE CADY | |||||||
| PRINCIPAL | 40.00 | $150,000 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $150,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Charter School Associates | |||||
| 5471 N University Dr | Coral Springs | FL | 33067 | MANAGEMENT | $1,074,038 |
| BTM Coaches Inc | |||||
| 1445 Cox Rd | Cocoa | FL | 32926 | PROFESSIONAL | $723,836 |
| United Healthcare | |||||
| UHC PO Box 94017 | Palatine | IL | 60094 | INSURANCE | $665,451 |
| Progressive Cleaning | |||||
| 5585 Schenck Ave | Rockledge | FL | 32955 | CLEANING | $367,554 |
| AEGONTransamerica | |||||
| 6400 C Street SW | Cedar Rapids | ID | 52449 | FINANCE | $313,838 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $14,788,523 | GovernmentGrantsAmt |
| Total Contributions | $14,788,523 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERNAL ACCOUNTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $551,751 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $551,751 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,006 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LOCAL | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,606,752 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,606,752 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,606,752 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,019,032 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,230,509 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,144 | TotalAmt |
| Program Services | $4,144 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,307 | TotalAmt |
| Program Services | $41,307 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,914,798 | TotalAmt |
| Program Services | $1,914,798 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,222 | TotalAmt |
| Program Services | $817,222 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INSTRUCTION | $8,869,024 | $8,869,024 | $0 | $0 |
| BOARD | $100,470 | $0 | $100,470 | $0 |
| GENERAL ADMINISTRATION | $451,068 | $0 | $451,068 | $0 |
| SCHOOL ADMINISTRATION | $1,161,833 | $1,161,833 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,577,366 | TotalAmt |
| Program Services | $3,577,366 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,937,232 | TotalAmt |
| Program Services | $16,385,694 | ProgramServicesAmt |
| Management And General | $551,538 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,708,596 | BOYAmt |
| EOY | $7,619,845 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,713,136 | BOYAmt |
| EOY | $2,780,548 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $342,157 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $42,062 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,544 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,250 | BOYAmt |
| EOY | $161,399 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,901,481 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,253,135 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,279,965 | BOYAmt |
| EOY | $26,648,346 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500,512 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,413,003 | BOYAmt |
| EOY | $37,594,357 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,360,597 | BOYAmt |
| EOY | $1,628,468 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $671 | BOYAmt |
| EOY | $29,995 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,545,437 | BOYAmt |
| EOY | $32,347,796 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,906,705 | BOYAmt |
| EOY | $34,006,259 | 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 | -$1,206,838 | BOYAmt |
| EOY | $835,070 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,713,136 | BOYAmt |
| EOY | $2,753,028 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,506,298 | BOYAmt |
| EOY | $3,588,098 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,413,003 | BOYAmt |
| EOY | $37,594,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,081,800 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,581,082 | OtherCostOrOtherBasisAmt |
| Book Value | $3,581,082 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,260,660 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,496,220 | DepreciationAmt |
| Book Value | $22,764,440 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,059,739 | OtherCostOrOtherBasisAmt |
| Depreciation | $756,915 | DepreciationAmt |
| Book Value | $302,824 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,648,346 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,019,032 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $19,019,032 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,019,032 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,937,232 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $16,937,232 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $16,937,232 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt X, Line 2 | T H E S C H O O L I S E X E M P T F R O M I N C O M E T A X E S U N D E R S E C T I O N 5 0 1 ( C ) ( 3 ) O F T H E I N T E R N A L R E V E N U E C O D E A N D A P P L I C A B L E S T A T E L A W . T H E S C H O O L R E C O G N I Z E S T H E F I N A N C I A L S T A T E M E N T E F F E C T S F R O M A T A X P O S I T I O N O N L Y I F I T I S M O R E L I K E L Y T H A N N O T T H A T T H E T A X P O S I T I O N W I L L B E S U S T A I N E D O N E X A M I N A T I O N B Y T A X I N G A U T H O R I T I E S , B A S E D O N T H E T E C H N I C A L M E R I T S O F T H E P O S I T I O N . E X A M P L E S O F T A X P O S I T I O N S I N C L U D E T H E T A X E X E M P T S T A T U S O F T H E S C H O O L A N D V A R I O U S P O S I T I O N S R E L A T E D T O T H E P O T E N T I A L S O U R C E S O F U N R E L A T E D B U S I N E S S T A X A B L E I N C O M E . T H E A S S E S S M E N T O F T H E T E C H N I C A L M E R I T S O F A T A X P O S I T I O N I S A M A T T E R O F J U D G M E N T . T H E S C H O O L B E L I E V E S T H A T A L L O F I T S T A X P O S I T I O N S A R E M O R E L I K E L Y T H A N N O T T O B E S U S T A I N E D U P O N E X A M I N A T I O N . T H E S C H O O L F I L E S F O R M 9 9 0 I N T H E U . S . F E D E R A L J U R I S D I C T I O N . T H E S C H O O L I S G E N E R A L L Y N O L O N G E R S U B J E C T T O E X A M I N A T I O N B Y T H E I N T E R N A L R E V E N U E S E R V I C E T H R E E Y E A R S A F T E R A R E T U R N W A S D U E O R F I L E D . Schedule D |
| Pt X, Line 2 | The School is exempt from Federal tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been included in the accompanying financial statements. Additionally, no uncertain tax positions have been made requiring disclosure in the related note to financial statements. The Schools income tax returns for the past three years are subject to examination by tax authorities and may change upon examination. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Line 6b | FormAndLineReferenceDesc |
| Explanation | RECIEVES REVENUE FOR CURRENT OPERATIONS PRIMARILY FROM THE STATE OF FLORIDA THROUGH THE SCHOOL DISTRICT OF BREVARD COUNTY, FL | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CAPITAL TRUST AGENCY - 2017A | ||||||||
| A | 593591394 | 14054CCL1 | 2017-11-01 | $18,125,000 | LAND & EDUCATIONAL FACILITY | false | false | false |
| CAPITAL TRUST AGENCY - 2019A | ||||||||
| B | 593591394 | 14054CCL1 | 2019-11-12 | $15,018,644 | LAND & EDUCATIONAL FACILITY | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|
| A | $18,125,000 | $1,544,708 | $361,175 | $16,620,902 | false | false | Yes (true) | Yes (true) |
| B | $15,018,644 | $1,235,840 | $300,373 | $13,809,603 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | Yes (true) | false | 0.00000 | false |
| B | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | Yes (true) | false | 0.00000 | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Term Of GICTermOfGICPct | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | 0.000000000000 | false | 0.000000000000 | false | Yes (true) |
| B | false | false | false | false | false | false | 0.000000000000 | false | 0.000000000000 | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 3 | CHARTER SCHOOL ASSOCIATES PROVIDES COMPREHENSIVE MANAGEMENT SERVICES INCLUDING STAFFING. |
| Pt VI, Line 11b | A DRAFT OF THE 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. |
| Pt VI, Line 12c | ANNUALLY BOARD MEMBERS AND KEY EMPLOYEES MUST FILE THE DISTRICTS DISCLOSURE FORM AND SUBMIT IT TO THE DISTRICT. |
| Form 990, Part IX, Line 24e | FISCAL SERVICES 647617. 647617. 0. 0. |
| Form 990, Part IX, Line 24e | FOOD SERVICES 8612. 8612. 0. 0. |
| Form 990, Part IX, Line 24e | CENTRAL SERVICES 16887. 16887. 0. 0. |
| Form 990, Part IX, Line 24e | STUDENT TRANSPORTATION 680408. 680408. 0. 0. |
| Form 990, Part IX, Line 24e | OPERATION AND MAINTENANCE OF PLANT 1729860. 1729860. 0. 0. |
| Form 990, Part IX, Line 24e | COMMUNITY SERVICES 493982. 493982. 0. 0. |