2024-11-12T14:34:50-06:00 2024-06-30 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2023-07-01 260016939 CHARTER SCHOOL OF THE DUNES INC CHAR 2199399699 7300 MELTON RD GARY IN 46403 THOMAS CERA BOARD PRESIDENT 2199399699 2024-10-30 1 0 BENJAMIN A LIPPERT CPA P01588566 3177456411 2024-10-30 2023 2024-10-15 13:58:12Z THOMAS CERA 7300 MELTON RD GARY IN 46403 12435188 0 X WWW.CSDUNES.ORG X 2003 IN OUR MISSION IS TO INSPIRE SUCCESS THROUGH AN INNOVATIVE CURRICULUM WHILE CULTIVATING ENVIRONMENTAL STEWARDSHIP AND SETTING HIGH STANDARDS FOR STUDENT ACHIEVEMENT THROUGH FAMILY AND COMMUNITY INVOLVEMENT. 6 6 101 6 0 0 16726076 12227442 45939 55355 64145 79313 76881 73078 16913041 12435188 0 0 0 0 5464251 6506819 0 0 0 2684032 3077603 8148283 9584422 8764758 2850766 24111309 11909100 5102556 3848052 19008753 8061048 OUR MISSION IS TO INSPIRE SUCCESS THROUGH AN INNOVATIVE CURRICULUM WHILE CULTIVATING ENVIRONMENTAL STEWARDSHIP AND SETTING HIGH STANDARDS FOR STUDENT ACHIEVEMENT THROUGH FAMILY AND COMMUNITY INVOLVEMENT. 0 0 7507777 128433 THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PROVIDING EDUCATION TO THOSE SEEKING AN ALTERNATIVE TO THE TRADITIONAL PUBLIC SCHOOL SYSTEM. THE ORGANIZATION PROVIDES THE PRIMARY EDUCATION TO STUDENTS WITHIN THE GARY, INDIANA COMMUNITY IN GRADES KINDERGARTEN THROUGH EIGHT. IN THE 2023-24 ACADEMIC SCHOOL YEAR, THE ORGANIZATION PROVIDED EDUCATIONAL INSTRUCTION TO APPROXIMATELY 670 STUDENTS. 7507777 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 30 0 101 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 1 0 IN X MAHDEE IQBAL 2199399699 7300 MELTON ROAD GARY IN 46403 THOMAS CERA PRESIDENT 1.00 X X 0 0 0 PAUL ORNER VICE PRESIDENT 1.00 X X 0 0 0 SHALONDA DRAYTON SECRETARY 1.00 X X 0 0 0 GEORGE ROGGE MEMBER 1.00 X 0 0 0 JAMIKA SMITH MEMBER 1.00 X 0 0 0 TAMEKA WHITE MEMBER 1.00 X 0 0 0 MAHDEE IQBAL CHIEF OPERATING OFFICER 50.00 X 119099 0 45546 JUSTIN STOK SUPERINTENDENT 50.00 X 132892 0 20453 251991 0 65999 2 0 1 0 ILLINOIS CENTRAL SCHOOL BUS 78 N CHICAGO ST 2ND FLOOR JOLIET IL 60432 STUDENT TRANSPORTATION SERVICES 479117 CERES FOOD GROUP PO BOX 95338 CHICAGO IL 606945338 STUDENT FOOD SERVICES 419212 UNITED HEALTHCARE 2310 PARKLAKE DR NE ATLANTA GA 30345 MEDICAL INSURANCE 324569 NIPSCO PO BOX 13007 MERRILLVILLE IN 464113007 UTILITIES - ELECTRICITY AND GAS 196198 ANTHEM BCBS PO BOX 645438 CINCINATTI OH 452645438 MEDICAL INSURANCE 187379 6 12225206 2236 12227442 STUDENT FEES 611710 55355 55355 55355 79313 79313 OTHER INCOME 900099 73078 73078 73078 12435188 128433 0 79313 363632 281625 82007 4772803 3703941 1068862 558522 427405 131117 426713 323558 103155 385149 297714 87435 120207 120207 5574 5574 41225 41225 385980 327885 58095 68505 68505 438532 352091 86441 209127 118102 91025 388972 388972 22881 13147 9734 76591 76591 124168 124168 67312 67312 TRANSPORTATION SERVICE 621539 621539 FOOD SERVICE 403140 403140 DUES AND FEES 72547 16596 55951 STAFF DEVELOPMENT 31303 31303 9584422 7507777 2076645 0 618627 1161313 3111643 852740 1625944 294840 9237456 9237456 1184677 821926 9517639 362751 24111309 11909100 1237390 351442 3707666 3384110 157500 112500 5102556 3848052 X 19008753 8061048 19008753 8061048 24111309 11909100 X 2850766 -13798471 X X 0 1 X 1 1 1 X 211155 36668 174487 822979 649013 173966 150543 136245 14298 362751 X PART X, LINE 2: CHARTER SCHOOL OF THE DUNES, INC. AND ITS AFFILIATE, CSOTD HOLDINGS, INC., RECEIVED DETERMINATIONS FROM THE U.S. TREASURY DEPARTMENT STATING THEY QUALIFY UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS TAX-EXEMPT ORGANIZATIONS; HOWEVER, EACH ENTITY WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICIES ARE MADE AVAILABLE UPON REQUEST AND DISTRIBUTED TO ALL INCOMING STUDENTS. SCHEDULE E, PART I, LINE 6 FINANCIAL AID OR GOVERNMENT ASSISTANCE: AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES FUNDING FROM THE STATE OF INDIANA AS WELL AS REVENUE UNDER VARIOUS FEDERAL GRANT PROGRAMS. X X X 0 0 0 0 0 0 0 0 0 MAHDEE IQBAL CHIEF OPERATING OFFICER 119099 0 0 0 0 0 17770 0 27776 0 164645 0 0 0 JUSTIN STOK SUPERINTENDENT 132892 0 0 0 0 0 12115 0 8338 0 153345 0 0 0 A INDIANA FINANCE AUTHORITY 351602316 2011-12-31 8300000 BUILDING CONSTRUCTION 0 0 0 A 4861000 8300000 124500 8175500 2013 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE INFORMED OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICIES AND ARE EXPECTED TO DECLARE ANY PERCEIVED CONFLICTS. ANY INDIVIDUALS WITH A CONFLICT RELATING TO A MATTER UNDER BOARD CONSIDERATION ARE REQUIRED TO EXCUSE THEMSELVES FROM VOTING ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE SCHOOL LEADER IS ESTABLISHED BY THE BOARD OF DIRECTORS UTILIZING DATA FROM RESEARCH OF COMPARABLE POSITIONS. COMPENSATION LEVELS FOR ALL OTHER PERSONNEL ARE ESTABLISHED BY COMPARISON TO OTHER POSITIONS IN THE LOCAL MARKETPLACE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. THE ORGANIZATION'S ANNUAL AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE INDIANA STATE BOARD OF ACCOUNTS WEBSITE. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO CSOTD HOLDINGS, INC. -13,798,471. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. CSOTD HOLDINGS INC 7300 MELTON ROAD GARY IN 46403 455076039 REAL ESTATE IN 501(C)(2) 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0