2024-11-14T06:09:29-08:00 2024-06-30 200676201 Robert Walker CPA PA 2803 W Busch Blvd Ste 106 Tampa FL 33618 990 2023-07-01 454795008 VIERA CHARTER SCHOOLS INC VIER 3215411434 6206 BRESLAY DR VIERA FL 32940 ROBERT L JORDAN CHAIRMAN/PRESIDENT 3215411434 2024-11-14 true true Robert Walker CPA P00291149 8136248643 2023 2024-10-15 13:58:12Z ROBERT L JORDAN 6206 BRESLAY DR VIERA FL 32940 19019032 false X WWW.VIERACHARTERSCHOOL.COM X 2011 FL 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. 4 4 220 300 0 0 14136784 14788523 432265 551751 196 72006 724520 3606752 15293765 19019032 0 0 0 0 0 14772573 16937232 14772573 16937232 521192 2081800 35413003 37594357 33906705 34006259 1506298 3588098 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. false false 16385694 0 551751 THE CHARTER SCHOOL PROVIDES EDUCATIONAL SERVICES TO STUDENTS IN GRADES K-8. 16385694 true true false false false false false false false false true false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false 21 0 220 true false false false false false false false false false false X 4 4 false true false false false false false true true false false true true true true false true false false false X CHARTER SCHOOL ASSOCIATES 9544145767 5471 N UNIVERSITY DRIVE CORAL SPRINGS FL 33067 X ROBERT L JORDAN CHAIRMAN/PRESIDENT 0.50 X X 0 0 0 ROBERT NABERHAUS VICE CHAIRMAN 0.50 X X 0 0 0 KIMBERLY AFRICANO TREASURER 0.50 X X 0 0 0 SCOTT STEELE FOUNDING BOARD MEMBER 0.50 X 0 0 0 JULIE CADY PRINCIPAL 40.00 X 150000 0 0 150000 1 false false false Charter School Associates 5471 N University Dr Coral Springs FL 33067 MANAGEMENT 1074038 BTM Coaches Inc 1445 Cox Rd Cocoa FL 32926 PROFESSIONAL 723836 United Healthcare UHC PO Box 94017 Palatine IL 60094 INSURANCE 665451 Progressive Cleaning 5585 Schenck Ave Rockledge FL 32955 CLEANING 367554 AEGONTransamerica 6400 C Street SW Cedar Rapids ID 52449 FINANCE 313838 7 14788523 14788523 INTERNAL ACCOUNTS 900099 551751 0 0 551751 72006 0 0 OTHER LOCAL 900099 3606752 3606752 0 0 3606752 19019032 4230509 0 0 4144 4144 0 0 41307 41307 0 0 1914798 1914798 0 0 817222 817222 0 0 INSTRUCTION 8869024 8869024 0 0 BOARD 100470 0 100470 0 GENERAL ADMINISTRATION 451068 0 451068 0 SCHOOL ADMINISTRATION 1161833 1161833 0 0 3577366 3577366 0 0 16937232 16385694 551538 0 3708596 7619845 2713136 2780548 342157 42062 45544 165250 161399 30901481 4253135 27279965 26648346 1500512 35413003 37594357 1360597 1628468 671 29995 32545437 32347796 33906705 34006259 X -1206838 835070 2713136 2753028 1506298 3588098 35413003 37594357 2081800 X false true true true true X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3581082 3581082 26260660 3496220 22764440 1059739 756915 302824 26648346 X 19019032 19019032 19019032 16937232 16937232 16937232 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. true true true true true true true false false false false false false false false true false true Line 6b RECIEVES REVENUE FOR CURRENT OPERATIONS PRIMARILY FROM THE STATE OF FLORIDA THROUGH THE SCHOOL DISTRICT OF BREVARD COUNTY, FL A CAPITAL TRUST AGENCY - 2017A 593591394 14054CCL1 2017-11-01 18125000 LAND & EDUCATIONAL FACILITY false false false B CAPITAL TRUST AGENCY - 2019A 593591394 14054CCL1 2019-11-12 15018644 LAND & EDUCATIONAL FACILITY false false false A 18125000 1544708 361175 16620902 false false true true B 15018644 1235840 300373 13809603 false false true true A false false false false 0.00000 0.00000 0.00000 true false 0.00000 false B false false false false 0.00000 0.00000 0.00000 true false 0.00000 false A false false false false false false 0.000000000000 false 0.000000000000 false true B false false false false false false 0.000000000000 false 0.000000000000 false true A true B true 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.