ACERA SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ACERA SCHOOL INC (EIN 32-0303877)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349308265
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T12:09:54-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 992277914 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAG NEW ENGLAND LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 FEDERAL STREET 9TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | 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 | 320303877 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACERA SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACER | BusinessNameControlTxt |
| Phone | 7817293489 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 LOWELL AVE | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01890 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | COURTNEY DICKINSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7817293489 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EUGENE BORGONZI | PreparerPersonNm |
| PTIN | P01269879 | PTIN |
| Phone | 6172276161 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | COURTNEY DICKINSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 LOWELL AVE | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01890 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,064,420 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://ACERASCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | ACERA SCHOOLS, INC. (THE "SCHOOL") PROVIDES EDUCATIONAL PROGRAMS FOR GIFTED AND TALENTED STUDENTS K THROUGH 9TH GRADE. THE SCHOOL PROVIDES STUDENTS WITH UNBOUNDED ACCESS TO LEARNING, OFFERING ACCELERATED STUDENTS OPPORTUNITIES ACCORDING TO THEIR ABILITY NOT AGE. THE COMMUNITY OF THE SCHOOL LEARNS, DISCOVERS, AND EXPLORES AT A PACE APPROPRIATE TO EACH CHILD'S UNIQUE MOTIVATION AND POTENTIAL. THE SCHOOL FOCUSES ON DEVELOPING THE WHOLE CHILD, THROUGH PATHWAYS OF SCIENCE, CREATIVITY, AND LEADERSHIP. BY FOSTERING THE CHARACTER, KNOWLEDGE, AND TALENTS OF HIGH ABILITY STUDENTS, THE SCHOOL ACTIVATES THINKERS AND INNOVATORS CAPABLE OF LEADING POSITIVE CHANGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 93 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $457,161 | PYContributionsGrantsAmt |
| CY Contributions Grants | $447,371 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,807,021 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,379,075 | CYProgramServiceRevenueAmt |
| PY Investment Income | $110,402 | PYInvestmentIncomeAmt |
| CY Investment Income | $211,648 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,640 | PYOtherRevenueAmt |
| CY Other Revenue | $26,326 | CYOtherRevenueAmt |
| PY Total Revenue | $6,400,224 | PYTotalRevenueAmt |
| CY Total Revenue | $6,064,420 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $373,317 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $397,600 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,861,550 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,575,608 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $180,460 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,273,284 | PYOtherExpensesAmt |
| CY Other Expenses | $1,188,345 | CYOtherExpensesAmt |
| PY Total Expenses | $6,508,151 | PYTotalExpensesAmt |
| CY Total Expenses | $6,161,553 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$107,927 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$97,133 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,322,694 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,201,924 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,485,356 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,467,827 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,837,338 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,734,097 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACERA'S MISSION, ACROSS ITS CORE SCHOOL, ENRICHMENT PROGRAMS & COLLABORATIONS, IS TO DEVELOP THE NEXT GENERATION OF INNOVATORS, LEADERS AND CREATIVE THINKERS WHO CAN MAKE A POSITIVE IMPACT IN THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,481,717 | ExpenseAmt |
| Grant | $397,600 | GrantAmt |
| Revenue | $5,342,440 | RevenueAmt |
| Desc | DEVELOP THE NEXT GENERATION SCIENTISTS, INNOVATORS, AND LEADERSSAFEGUARD THE SPIRIT AND INNATE CURIOSITY OF EACH CHILD-FOCUS ON INQUIRY, CREATIVITY, AND COMPLEX THINKING-EMPHASIZE STEM LEARNING AREAS, DEVELOPING NATIVE CAPACITY-CREATE EDUCATIONAL PARTNERSHIPS WITH UNIVERSITIES AND ACADEMIC INSTITUTES. FOSTER INSPIRATION AND EDUCATION IN EMERGING FIELDS-ENABLE STUDENT'S TO PURSUE THEIR PASSIONS AND TALENTS. PROVIDE A RUNWAY FOR LEARNING SO THAT STUDENTS CAN FULFILL THEIR POTENTIAL.- LEVERAGE OUR LAB SCHOOL PROGRAM AS A MODEL TO SPAWN INNOVATION IN EDUCATION.- DEVELOP CITIZENS WHO HAVE A SENSE OF RESPONSIBILTY TO MAKE A POSITIVE IMPACT IN OUR WORLD. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $267,123 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $36,635 | RevenueAmt |
| Desc | ACERA EI IS THE OUTREACH DIVISION PROGRAM OF ACERA SCHOOL, INC. THE PROGRAM COLLABORATES WITH PUBLIC SCHOOL DISTRICTS TO CUSTOMIZE CURRICULUMS THAT BEST FIT INTO THEIR UNIQUE SCHOOL SETTINGS IN EFFORTS TO CATALYZE CHANGE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,748,840 | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 93 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL FALLON | PersonNm |
| Phone | 7817293489 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 LOWELL AVE | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01890 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| COURTNEY DICKINSON | |||||||
| PRESIDENT/EXEC.DIRECTOR/DIRECTOR | 40.00 | Yes (X) | Yes (X) | $35,769 | $0 | $0 | |
| RICHARD MORELLO | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DAVID GRAYZEL | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH HOLLY WHITTEMORE | |||||||
| CHAIR/TREASURER/DIRECTOR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANE MOULDING | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD COLVIN | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DIANE ROSENBERG | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| CAROLLEE FALLON | |||||||
| DIR. OF FINANCE & HR | 40.00 | Yes (X) | $70,133 | $0 | $20,281 | ||
| CHRISTOPHER RAMSEY | |||||||
| DIR. OF DEVELOPMENT & PARENT ENGAGEMENT | 40.00 | $134,474 | $0 | $23,840 | Yes (X) | ||
| SARAH ZUCKERMAN | |||||||
| DIRECTOR OF EDUCATION & INNOVATION | 40.00 | $135,747 | $0 | $30,063 | Yes (X) | ||
| GEORGE PAPAYANNIS | |||||||
| DIRECTOR OF UPPER SCHOOL | 40.00 | $105,237 | $0 | $29,422 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $481,360 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $103,606 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| LAVALLEE BRENSINGER ARCHITECTS | |||||
| 99 BEDFORD STREET | BOSTON | MA | 02111 | ARCHITECTAL SERVICES | $357,000 |
| MAGGIORE CONSTRUCTION CORPORATION | |||||
| 13 WHEELING AVE | WOBURN | MA | 01801 | GENERAL CONTRACTOR SERVICES | $173,008 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $447,371 | AllOtherContributionsAmt |
| Total Contributions | $447,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND OTHER FEES | 611110 | $5,342,440 | $5,342,440 |
| CURRICULUM CONSULTING | 611110 | $36,635 | $36,635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,379,075 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $211,648 | TotalRevenueColumnAmt |
| Exclusion | $211,648 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $26,326 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $26,326 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,326 | TotalRevenueColumnAmt |
| Exclusion | $26,326 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,064,420 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,379,075 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $237,974 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,600 | TotalAmt |
| Program Services | $397,600 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,147 | TotalAmt |
| Program Services | $138,318 | ProgramServicesAmt |
| Fundraising | $8,829 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,694,885 | TotalAmt |
| Program Services | $2,833,481 | ProgramServicesAmt |
| Management And General | $725,085 | ManagementAndGeneralAmt |
| Fundraising | $136,319 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,676 | TotalAmt |
| Program Services | $73,856 | ProgramServicesAmt |
| Management And General | $21,886 | ManagementAndGeneralAmt |
| Fundraising | $4,934 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,469 | TotalAmt |
| Program Services | $231,751 | ProgramServicesAmt |
| Management And General | $62,520 | ManagementAndGeneralAmt |
| Fundraising | $8,198 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,431 | TotalAmt |
| Program Services | $263,459 | ProgramServicesAmt |
| Management And General | $55,545 | ManagementAndGeneralAmt |
| Fundraising | $11,427 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,243 | TotalAmt |
| Management And General | $54,243 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,955 | TotalAmt |
| Management And General | $44,955 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,517 | TotalAmt |
| Program Services | $31,263 | ProgramServicesAmt |
| Management And General | $76,806 | ManagementAndGeneralAmt |
| Fundraising | $1,448 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,477 | TotalAmt |
| Program Services | $41,126 | ProgramServicesAmt |
| Management And General | $2,491 | ManagementAndGeneralAmt |
| Fundraising | $2,860 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,944 | TotalAmt |
| Program Services | $35,907 | ProgramServicesAmt |
| Management And General | $22,119 | ManagementAndGeneralAmt |
| Fundraising | $4,918 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,670 | TotalAmt |
| Program Services | $33,070 | ProgramServicesAmt |
| Management And General | $39,223 | ManagementAndGeneralAmt |
| Fundraising | $1,377 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,674 | TotalAmt |
| Program Services | $122,172 | ProgramServicesAmt |
| Management And General | $50,502 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,133 | TotalAmt |
| Program Services | $18,845 | ProgramServicesAmt |
| Management And General | $2,288 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,345 | TotalAmt |
| Management And General | $32,345 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,899 | TotalAmt |
| Program Services | $180,809 | ProgramServicesAmt |
| Management And General | $20,090 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,304 | TotalAmt |
| Program Services | $49,774 | ProgramServicesAmt |
| Management And General | $5,530 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CURRICULUM MATERIALS | $246,298 | $246,298 | ||
| TRAINING AND DEVELOPMEN | $38,409 | $37,606 | $803 | |
| COLLECTION PROCESSING F | $21,463 | $10,157 | $11,296 | $10 |
| MEMBERSHIP DUES/LICENSI | $8,014 | $3,348 | $4,526 | $140 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,161,553 | TotalAmt |
| Program Services | $4,748,840 | ProgramServicesAmt |
| Management And General | $1,232,253 | ManagementAndGeneralAmt |
| Fundraising | $180,460 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,105 | BOYAmt |
| EOY | $475,909 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,447,240 | BOYAmt |
| EOY | $4,767,852 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,320 | BOYAmt |
| EOY | $2,163,452 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,233 | BOYAmt |
| EOY | $47,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,761,969 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,251,338 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,452,703 | BOYAmt |
| EOY | $2,510,631 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,013,093 | BOYAmt |
| EOY | $2,236,628 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,322,694 | BOYAmt |
| EOY | $12,201,924 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,693 | BOYAmt |
| EOY | $285,378 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,266,623 | BOYAmt |
| EOY | $4,367,894 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $858,040 | BOYAmt |
| EOY | $814,555 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,485,356 | BOYAmt |
| EOY | $5,467,827 | 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 | $5,119,655 | BOYAmt |
| EOY | $5,478,957 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,717,683 | BOYAmt |
| EOY | $1,255,140 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,837,338 | BOYAmt |
| EOY | $6,734,097 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,322,694 | BOYAmt |
| EOY | $12,201,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$97,133 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$6,108 | OtherChangesInNetAssetsAmt |
| 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 | 0 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,344,569 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,056,636 | DepreciationAmt |
| Book Value | $2,287,933 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $157,364 | OtherCostOrOtherBasisAmt |
| Depreciation | $140,379 | DepreciationAmt |
| Book Value | $16,985 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,036 | OtherCostOrOtherBasisAmt |
| Depreciation | $54,323 | DepreciationAmt |
| Book Value | $205,713 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,510,631 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSIT | $2,000 |
| PROPERTY IN DEVELOPMENT | $2,234,628 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,236,628 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,878,413 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $211,593 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $211,593 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,666,820 | RevenueSubtotalAmt |
| Other Revenues Not Included | $397,600 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $397,600 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,064,420 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,981,654 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $211,593 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $6,108 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $217,701 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,763,953 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $397,600 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $397,600 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,161,553 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL'S ACTIVITIES ARE DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, ITS INCOME IS EXEMPT FROM FEDERAL INCOME TAXES. THE SCHOOL IS ALSO EXEMPT FROM MASSACHUSETTS INCOME TAX UNDER MASSACHUSETTS GENERAL LAW CHAPTER 180. THE SCHOOL IS SUBJECT TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOL HAS ASSESSED ITS TAX POSITION TAKEN AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE AS OF JUNE 30, 2024. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION REVENUE ON FINANCIAL STATEMENTS 397,600. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | UNCOLLECTIBLE TUITION WRITEOFF 6,108. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION REVENUE ON FINANCIAL STATEMENTS 397,600. |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL POSTS A COPY OF ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE. THE POLICY IS ALSO INCLUDED IN THE SCHOOL'S BYLAWS AND AS WELL AS THE SCHOOL'S ONLINE APPLICATION PACKAGE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| FINANCIAL AID | 21 | $352,000 | $0 | N/A | N/A |
| DIVERSITY SCHOLARSHIPS | 5 | $45,600 | $0 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FINANCIAL AID AND SCHOLARSHIPS AWARDED TO STUDENTS ARE USED SOLELY FOR ATTENDANCE AT ACERA SCHOOL, INC. TO LOWER THE COST OF THE RECIPIENTS' TUITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SARAH ZUCKERMAN | ||||||||||||||
| DIRECTOR OF EDUCATION & INNOVATION | $135,747 | $0 | $0 | $0 | $0 | $0 | $1,495 | $0 | $28,568 | $0 | $165,810 | $0 | $0 | $0 |
| CHRISTOPHER RAMSEY | ||||||||||||||
| DIR. OF DEVELOPMENT & PARENT ENGAGEM | $134,474 | $0 | $0 | $0 | $0 | $0 | $2,662 | $0 | $21,178 | $0 | $158,314 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | COURTNEY DICKINSON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF DAVID GRAYZEL, DIRECTOR | RelationshipDescriptionTxt |
| Transaction | $13,269 | TransactionAmt |
| Transaction | EMPLOYMENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L - PART IV | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL STRICTLY ADHERES TO ITS CONFLICT OF INTEREST POLICY WHEN DETERMINING EMPLOYEE COMPENSATION FOR INTERESTED PERSONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | COURTNEY DICKINSON AND DAVID GRAYZEL HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THE SEVEN MEMBERS OF THE GOVERNING BODY VOTE ON ALL OF THE SCHOOL'S ISSUES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE SCHOOL'S PRESIDENT, DIRECTOR OF FINANCE AND BOARD CHAIR REVIEW A DRAFT FORM 990 AND DISCUSS ANY QUESTIONS AND/OR ISSUES WITH THE INDEPENDENT TAX PREPARERS BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | WHEN ANY SUCH CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS, AND SUCH PERSON SHALL NOT VOTE ON THE MATTER, NOR SHALL HE OR SHE BE RECOGNIZED IN DETERMINING THE QUORUM FOR THE MEETING. SUCH PERSON SHALL RETIRE FROM THE ROOM IN, OR THE TELECONFERENCE ON WHICH THE BOARD OF DIRECTORS IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OF DIRECTORS OR COMMITTEE WITH ANY AND ALL RELEVANT INFORMATION WITH RESPECT TO THE CONFLICT OF INTEREST. THE MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF SHALL REFLECT THAT (I) THE CONFLICT OF INTEREST WAS DISCLOSED; (II) THE INTERESTED PERSON WAS NOT PRESENT DURING THE FINAL DISCUSSION OR VOTE; AND (III) SUCH INTERESTED PERSON DID NOT VOTE. WHEN THERE IS UNCERTAINTY AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER SHALL BE RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS, SUCH VOTE IS NOT TO INCLUDE SUCH POTENTIALLY INTERESTED PERSON. A COPY OF THE CONFLICT OF INTEREST POLICY SHALL BE FURNISHED TO EACH DIRECTOR, OFFICER AND STAFF MEMBER SERVING THE CORPORATION AT THE TIME THE PERSON BECOMES ASSOCIATED WITH THE CORPORATION. THE POLICY SHALL BE REVIEWED ANNUALLY FOR THE INFORMATION AND GUIDANCE OF DIRECTORS, OFFICERS, AND STAFF MEMBERS; AND ANY NEW DIRECTORS, OFFICERS OR STAFF MEMBERS SHALL BE ADVISED OF THE POLICY UPON UNDERTAKING THE DUTIES OF SUCH OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS APPROVE THE DIRECTOR'S SALARIES USING AISNE COMPENSATION DATA. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9: | UNCOLLECTIBLE TUITION WRITEOFF -6,108. |