2022-05-13T12:33:36-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 2523 US HIGHWAY 27 S SEBRING FL 338704926 990 2020-07-01 237412158 SHORECREST PREPARATORY SCHOOL INC SHOR 7275222111 5101 FIRST STREET NORTHEAST ST PETERSBURG FL 33703 LISA WYLIE CFO 7275222111 2022-05-12 1 LISA WYLIE 999009999 KRISTINA HIMROD CPA P01544190 8633851577 2022-05-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z NANCY SPENCER 5101 FIRST STREET NORTHEAST ST PETERSBURG FL 33703 36290748 0 X WWW.SHORECREST.ORG X 1923 FL SPS IS A COLLEGE PREPARATORY SCHOOL THAT EDUCATES LIFELONG LEARNERS 25 25 262 90 0 0 2637424 3606353 24476878 24743158 417321 2526333 238410 212751 27770033 31088595 2822371 2775617 0 0 13929506 14036379 0 0 696912 8118452 8012332 24870329 24824328 2899704 6264267 66227534 80992494 29147870 37724382 37079664 43268112 X A COLLEGE PREPARATORY SCHOOL THAT EDUCATES A DIVERSE COMMUNITY OF STUDENTS TO BECOME LIFELONG LEARNERS IN THE PURSUIT OF PERSONAL AND ACADEMIC EXCELLENCE, PHYSICAL WELL-BEING, CREATIVE ACHIEVEMENT AND THE DEVELOPMENT OF A COMMITMENT TO SOCIAL RESPONSIBILITY. 0 0 21292486 2775617 25177828 EACH YEAR SHORECREST WELCOMES MORE THAN 1,000 STUDENTS FROM OVER 700 FAMILIES. A PK3-12 COED, INDEPENDENT SCHOOL, SHORECREST IS KNOWN FOR ITS STUDENT-CENTERED LIBERAL ARTS CURRICULUM; ITS FORWARD-THINKING SCIENCE, MATH, AND TECHNOLOGY TRACKS; AND ITS COMMITMENT TO EDUCATING STUDENTS TO BE THOUGHTFUL GLOBAL CITIZENS. SHORECREST STUDENTS EXCEL IN A NUMBER OF FIELDS FROM ATHLETICS TO PERFORMING ARTS, COMPUTER SCIENCE TO PLAYWRITING.(SEE SCHEDULE O FOR ADDITIONAL INFORMATION)WHEN STUDENTS CROSS THE STAGE AT GRADUATION, THEY ARE POISED TO MAKE AN IMPACT IN THEIR COMMUNITIES. AMONG ITS IMPRESSIVE RECENT GRADUATES, SHORECREST HAS HAD A PRESIDENTIAL SCHOLAR, A MOREHEAD CAIN SCHOLAR, TWO FEMALE JIMMY AWARD WINNERS FOR MUSICAL THEATRE, A NATIONAL CHAMPIONSHIP SAILING TEAM, STATE CHAMPIONSHIP VOLLEYBALL AND SOCCER TEAMS, A NATIONALLY RANKED ROBOTICS TEAM, DOZENS OF NATIONAL MERIT FINALISTS, AS WELL AS NUMEROUS OTHER AWARDS AND RECOGNITION FOR SHORECREST STUDENTS AND PROGRAMS. WHEN RELOCATING FAMILIES CONSIDER WHERE TO LIVE IN THE TAMPA BAY AREA, THEY OFTEN NOTE THAT THEY CHOSE ST. PETERSBURG BECAUSE OF SHORECREST.SINCE ITS FOUNDING IN 1923, SHORECREST HAS BEEN ON THE FOREFRONT OF RESEARCH-BASED BEST PRACTICES FOR TEACHING AND LEARNING. SCHEDULES, COURSE MATERIALS, CLASSROOM DESIGN, AND TECHNOLOGY CONTINUE TO EVOLVE BASED ON WHAT CURRENT RESEARCH TELLS US ABOUT WHAT WORKS BEST FOR YOUNG LEARNERS. OVER THE LAST FIVE YEARS, THE EXPERIENTIAL SCHOOL FOR 3, 4, 5-YEAR-OLDS AND THE KINDERGARTEN-4TH GRADE LOWER SCHOOL HAVE BECOME THE PREEMINENT EXPERIENTIAL AND PROJECT-BASED PROGRAMS IN THE TAMPA BAY AREA. THROUGH A PROGRAM INSPIRED BY JOHN DEWEY AND THE REGGIO EMILIA APPROACH TO EDUCATION, THE YOUNGEST CHILDREN AT SHORECREST DEVELOP A LOVE OF LEARNING AND THE HABITS OF MIND THAT ALLOW THEM TO BE INQUISITIVE AND SELF-DIRECTED LEARNERS AS THEY ADVANCE THROUGH SCHOOL.SIGNATURE EXPERIENCES ABOUND THROUGHOUT THE PK3-12 EXPERIENCE. FOR EXAMPLE, MIDDLE SCHOOL'S DROP EVERYTHING AND STEAM" WEEK IN FIFTH GRADE, WHEREBY STUDENTS FORGO THEIR REGULAR WEEKLY SCHEDULE TO ENGAGE IN SCIENCE- AND ART-BASED CHALLENGES THAT MIMIC THE STRUCTURE AND REAL-WORLD WORK OF STEAM PROFESSIONALS LIKE DESIGNERS, ENGINEERS, SCIENTISTS, AND CODERS. EIGHTH GRADERS PARTICIPATE IN THE ENTREPRENEURIAL DESIGN INSTITUTE (EDI), A SIGNATURE MIDDLE SCHOOL PROGRAM IN WHICH STUDENTS ADDRESS COMMUNITY NEEDS THROUGH ENTREPRENEURSHIP.IN THE UPPER SCHOOL'S PECK CENTER FOR MEDICAL SCIENCE, STUDENTS HEAR FROM NATIONALLY RECOGNIZED SURGEONS, MEDICAL CEOS, THERAPISTS AND MORE, AND HAVE REGULAR OPPORTUNITIES TO SHADOW MEDICAL PROFESSIONALS IN THE OPERATING ROOM. IN ADDITION TO THE PECK CENTER FOR MEDICAL SCIENCES, SHORECREST OFFERS THE GLOBAL SCHOLARS PROGRAM AND THE STEAM SIGNATURE PROGRAM, EACH A SPECIALIZED TRACK FOR DEDICATED AREAS OF STUDY BASED ON STUDENT INTEREST.KNOWN LOCALLY, REGIONALLY AND EVEN NATIONALLY FOR ITS MINDFUL AND EFFECTIVE APPROACH TO EDUCATION, SHORECREST HAS BECOME A DESTINATION FOR TEACHERS AND SCHOOL LEADERS WHO SEEK TO BRING SIMILAR PRACTICES TO THEIR CLASSROOMS AND SCHOOLS. TO CAPTURE AND SHARE THIS EXPERTISE, SHORECREST LAUNCHED THE CENTER FOR INNOVATIVE TEACHING AND LEARNING (CITL) IN 2019. THE CITL PROVIDES GROUNDBREAKING OPPORTUNITIES FOR EDUCATORS TO EXPLORE NEW RESEARCH-SUPPORTED TEACHING PRACTICES, EXPAND THEIR NETWORKS, AND GROW AS PROFESSIONALS.FORWARD-THINKING PROGRAMMING, ALONG WITH OTHER SCHOOL INITIATIVES LIKE THE 1:1 IPAD PROGRAM, LED TO SHORECREST'S RECOGNITION AS AN APPLE DISTINGUISHED SCHOOL FOR 2016-2018 AND YET AGAIN FOR 2018-2021 AND 2021-2024. THE APPLE DISTINGUISHED SCHOOL DESIGNATION IS RESERVED FOR PROGRAMS THAT MEET CRITERIA FOR INNOVATION, LEADERSHIP, AND EDUCATIONAL EXCELLENCE, AND DEMONSTRATE A CLEAR VISION OF EXEMPLARY LEARNING ENVIRONMENTS. IN 2020, SHORECREST WAS RANKED THE #1 HIGH SCHOOL IN PINELLAS COUNTY FOR STEM BY NICHE.COM AND IN THE TOP 500 SCHOOLS FOR STEM NATIONWIDE BY "NEWSWEEK MAGAZINE." THE SCHOOL HAS MAINTAINED THAT RANKING FOR 2021 AND IS AMONG THE TOP RANKED SCHOOLS IN THE STATE OF FLORIDA, PER NICHE.COM.CHARGER COMMONS IS HOME TO THE SCHOOL'S FIRST-EVER DINING ROOMS, A NEW EXPERIENTIAL SCHOOL, LOWER SCHOOL LIBRARY AND MAKERSPACE. THE CAMPUS IMPROVEMENT PROJECT ALSO CREATED OVER AN ACRE AND A HALF OF GREENSPACE. THE SECOND FLOOR HAS BECOME THE NEW HUB OF THE SCHOOL'S MIDDLE AND UPPER SCHOOL STEAM PROGRAMMING, WITH NEW FLEXIBLE LEARNING SPACES INCLUDING HESS LIBRARY & TECHNOLOGY CENTER, THE SMITH CENTER FOR INNOVATION, AND THE REILLY WING FOR MATHEMATICS, AMONG OTHERS. IN ADDITION TO THE ACADEMIC, ATHLETIC, AND ARTISTIC AREAS OF THE SHORECREST EXPERIENCE, SERVICE LEARNING IS A DELIBERATE PART OF A SHORECREST EDUCATION, WOVEN THROUGH ALL LEVELS OF THE CURRICULUM. THE CLASS OF 2021 ALONE COMPLETED MORE THAN 12,000 SERVICE HOURS OVER THEIR 4 YEARS OF HIGH SCHOOL. SHORECREST PARTNERS WITH A HOST OF COMMUNITY ORGANIZATIONS TO PROVIDE A VOLUNTEER WORKFORCE INCLUDING KEEP PINELLAS BEAUTIFUL, CLOTHES TO KIDS, GUARDIAN AD LITEM FOUNDATION, SOUTHEASTERN GUIDE DOGS, AND ALL CHILDREN'S HOSPITAL, TO NAME A FEW.AS THE SCHOOL CONTINUES TO NAVIGATE THE CHALLENGES OF COVID-19, SHORECREST'S HEALTH PLAN AND FLEXIBLE LEARNING PROGRAM HAVE BEEN USED AS MODELS FOR OTHER INDEPENDENT SCHOOLS ACROSS THE COUNTRY AS THEY WORK TO ADAPT TO THE CHALLENGES OF EDUCATING STUDENTS AMIDST A PANDEMIC.SHORECREST IS KNOWN THROUGHOUT THE TAMPA BAY AREA FOR ITS IMPRESSIVE COLLEGE ACCEPTANCE RATE AND MATRICULATION LIST. THE SHORECREST COLLEGE CENTER WORKS INDIVIDUALLY WITH STUDENTS AND PARENTS TO GUIDE THE COLLEGE APPLICATION PROCESS AND ENSURE THE BEST FIT COLLEGES AND UNIVERSITIES FOR SHORECREST GRADS. YEAR AFTER YEAR, ALUMNI COME BACK TO EXTOL THE VIRTUES OF THEIR SHORECREST EXPERIENCE AND SHARE THEIR SUCCESSES WITH THEIR FORMER TEACHERS, COACHES AND DIRECTORS. A SHORECREST EDUCATION ENSURES THAT STUDENTS ARE READY TO THRIVE IN UNIVERSITY LIFE AND BEYOND. 21292486 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 100 0 262 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 X LISA WYLIE 7275222111 5101 FIRST STREET NORTHEAST ST PETERSBURG FL 33703 BETH MIYASHIRO VIVIO CHAIR 1.00 X X 0 0 0 WILLIAM T CONROY VICE-CHAIR 1.00 X X 0 0 0 CORY G GAFFNEY TREASURER 1.00 X X 0 0 0 PAMELA H GREACEN SECRETARY 1.00 X X 0 0 0 CRISTIN C KEANE TRUSTEE 1.00 X 0 0 0 HELEN K BARROTT TRUSTEE 1.00 X 0 0 0 DARLA BROWNING-HUTTON TRUSTEE 1.00 X 0 0 0 TREVOR BURGESS TRUSTEE 1.00 X 0 0 0 COURT JAMES TRUSTEE 1.00 X 0 0 0 MATTHEW FREY TRUSTEE 1.00 X 0 0 0 JEFF FREEDMAN TRUSTEE 1.00 X 0 0 0 NATALIE GEBICKE TRUSTEE 1.00 X 0 0 0 JASON GREEN TRUSTEE 1.00 X 0 0 0 GREGORY V HAHN MD TRUSTEE 1.00 X 0 0 0 PATTY ANN HAMBLEN TRUSTEE 1.00 X 0 0 0 CHARLEY HARRIS TRUSTEE 1.00 X 0 0 0 ISAAC MCKINNEY III TRUSTEE 1.00 X 0 0 0 VANISSA MA TRUSTEE 1.00 X 0 0 0 TIMOTHY L MAIN TRUSTEE 1.00 X 0 0 0 PATRICK R MARSTON TRUSTEE 1.00 X 0 0 0 ALEX LAVOIE TRUSTEE 1.00 X 0 0 0 NIKKI REGALO PAGANO TRUSTEE 1.00 X 0 0 0 JENNIFER PHELPS TRUSTEE 1.00 X 0 0 0 SARAH LIND RIBEIRO EDD TRUSTEE 1.00 X 0 0 0 ANDREA SILVERMAN TRUSTEE 1.00 X 0 0 0 LISA WYLIE CFO 40.00 X 174901 0 5295 MICHAEL MURPHY HEAD OF SCHOOL (PRIOR TO N. SPENCER) 40.00 X 168732 0 16057 NANCY SPENCER HEAD OF SCHOOL 40.00 X 159188 0 3172 MICHAEL GILLIS DIRECTOR OF ADVANCEMENT 40.00 X 151640 0 56931 ANTHONY MCCALL ATHLETIC DIRECTOR 40.00 X 132094 0 9966 DONALD PAIGE HEAD OF UPPER SCHOOL 40.00 X 118134 0 54286 LISA BIANCO HEAD OF LOWER SCHOOL 40.00 X 115710 0 35042 JODI MASLANEY CONTROLLER 40.00 X 103545 0 9627 1123944 0 190376 15 0 1 0 SAGE DINING SERVICES 1402 YORK RD SUITE 100 LUTHERVILLE MD 21093 DINING SERVICES. 959945 WELLS FARGO VENDOR FIN SERV PO BOX 105710 ATLANTA GA 30348 LEASING OF APPLE PRODUCTS 255975 PRESIDIO NETWORKED SOLUTIONS LLC PO BOX 822169 PHILADELPHIA PA 19182 NETWORK MATERIALS AND IT SERVICES. 238969 CMK DESIGN STUDIO INC 6822 22ND AVE NORTH 148 ST PETERSBURG FL 33710 DESIGN SERVICES. 174544 CITY WIDE MAINTENANCE OF TAMPA BAY 8950 9TH STREET NORTH SUITE 103 ST PETERSBURG FL 33702 CLEANING SERVICES. 156901 7 24801 2136079 1445473 54164 3606353 TUITION & REGISTRATION 611710 23677373 23677373 AFTER SCHOOL & SUMMER PROGRAMS 611710 448245 448245 TUTORING & STUDY PROGRAMS 611710 418395 418395 STUDENT FEES 611710 175525 175525 ATHLETIC PROGRAMS 611710 23620 23620 24743158 216943 216943 31160 0 31160 31160 31160 7426618 49031 5150991 15268 2275627 33763 2309390 2309390 35894 24801 35894 0 MISCELLANEOUS INCOME 611710 180947 180947 FINANCE CHARGES 611710 644 644 181591 31088595 24924749 0 2557493 2775617 2775617 536701 429683 84591 22427 10860100 8694573 1711687 453840 661397 529512 104245 27640 1132154 906400 178441 47313 846027 677327 133348 35352 45608 36917 7734 957 44093 35690 7477 926 22956 22956 1201532 972557 203740 25235 117695 95266 19958 2471 137583 113421 14944 9218 188485 152566 31961 3958 1389749 1263521 109586 16642 1909 1404 255 250 28108 20666 3748 3694 322000 322000 1986844 1986844 628358 627655 703 FOOD SUPPLIES/SERVICES 995762 808896 166296 20570 STUDENT ACTIVITIES 393380 393380 INSTRUCTIONAL SUPPLIES 247463 247463 UNIFORMS 20839 19238 1445 156 239968 181890 32518 25560 24824328 21292486 2834930 696912 1148687 495523 22434500 29197832 851529 473364 3636586 8533561 150000 153000 18563 18563 422961 331847 50672327 18308826 30679913 32363501 6542902 8765531 341893 659772 66227534 80992494 1300480 2143076 14262836 21429002 11376550 13659610 303584 341721 1883000 0 21420 150973 29147870 37724382 X 33520999 40259231 3558665 3008881 37079664 43268112 66227534 80992494 X 6264267 -221587 145768 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6542902 180 2245405 22956 8765531 6632722 1999 -67428 4005 20386 6542902 6064144 244615 352244 8725 19556 6632722 4931903 681032 475950 6155 18586 6064144 4136919 145458 672134 7540 15068 4931903 0.80024 0.11287 0.08689 0 0 424465 424465 37383165 12492963 24890202 1692991 766606 926385 8248047 5049257 3198790 2923659 2923659 32363501 UNCLAIMED PROPERTY 350 FUNDS HELD FOR OTHERS 527 RETAINAGE PAYABLE 150096 150973 28273000 -221587 317290 95703 28177297 22956 2888342 2911298 31088595 22085000 169991 169991 21915009 22956 2886363 2909319 24824328 PART V, LINE 4: THE SCHOOL'S ENDOWMENT IS INTENDED TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO SUPPORT THE SCHOOL'S CHARITABLE AND EDUCATIONAL PROGRAMS. PER BOARD POLICY, THE ENDOWMENT'S PRINCIPAL WILL BE LEFT UNTOUCHED, WHILE THE EARNINGS THEREFROM ARE AVAILABLE FOR USE TO FUND SCHOOL ACTIVITIES ONCE THE ENDOWMENT TOTALS $5 MILLION. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER UNREALIZED GAIN ON CHANGE IN VALUE 248,000. FUNDRAISING EXPENSES 35,894. TESTING COSTS NETTED WITH REVENUE 33,396. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS AND SCHOLARSHIPS 2,886,363. FINANCIAL STATEMENT ROUNDING 1,979. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 102,232. FINANCIAL STATEMENT ROUNDING -1,531. FUNDRAISING EXPENSES 35,894. TESTING COSTS NETTED WITH REVENUE 33,396. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS AND SCHOLARSHIPS 2,886,363. 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 PUBLICIZED VIA ADVERTISEMENT IN PUBLICATIONS AS WELL AS ON THE SHORECREST WEBSITE. SCHEDULE E, PART I, LINE 6 SHORECREST RECEIVED FLORIDA TAX CREDIT PAYMENTS ON BEHALF OF STUDENTS. SCHOOL SUPPLY SALE 35685 19142 16543 16543 FALL GREENER SALE 25010 5659 19351 19351 60695 24801 35894 35894 35894 0 1 NEED BASED FINANCIAL AID 107 1918322 N/A N/A TUITION DISCOUNTS 72 761720 N/A N/A TRUSTEE SCHOLARSHIP 5 95575 N/A N/A PART I, LINE 2: THE SCHOOL UTILIZES THE SSS BY NAIS WEBSITE FOR FINANCIAL AID. THE HEADMASTER, ADMISSIONS DIRECTOR AND CFO MAKE THE THE FINANCIAL AID DECISIONS WITHIN THE LIMITS OF THE FINANCE COMMITTEE AND THE BOARD POLICY ON FINANCIAL AID. GRANTS ISSUED TO STUDENTS MAY ONLY BE USED TO FUND THE STUDENT'S TUITION, THE STUDENT HAS NO DISCRETION TO USE THOSE FUNDS FOR A NON-EDUCATIONAL PURPOSE. X X 0 0 0 0 0 0 0 0 0 MICHAEL GILLIS DIRECTOR OF ADVANCEMENT 151640 0 0 0 0 0 4878 0 52053 0 208571 0 0 0 MICHAEL MURPHY HEAD OF SCHOOL (PRIOR TO N. SPENCER) 165482 0 0 0 3250 0 12950 0 3107 0 184789 0 0 0 LISA WYLIE CFO 174901 0 0 0 0 0 4786 0 509 0 180196 0 0 0 DONALD PAIGE HEAD OF UPPER SCHOOL 118134 0 0 0 0 0 3900 0 50386 0 172420 0 0 0 NANCY SPENCER HEAD OF SCHOOL 143177 0 0 0 16011 0 0 0 3172 0 162360 0 0 0 LISA BIANCO HEAD OF LOWER SCHOOL 115710 0 0 0 0 0 4836 0 30206 0 150752 0 0 0 NANCY SPENCER HEAD OF SCHOOL HOUSING LOAN X 150000 153000 0 1 1 153000 14840 TUITION DISCOUNTS TUITION ASSISTANCE X 3 29705 STOCK PRICE X OVERHEAD DOORS 1 21864 PURCHASE PRICE X SIDEWALK REPLACEMENT 1 2595 MATERIALS COST 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CFO, CONTROLLER, HEAD OF SCHOOL AND EXTERNAL ATTORNEY, ALONG WITH A SELECT BOARD MEMBER WILL REVIEW THE FORM 990 BEFORE FILING WITH THE IRS. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AFTER FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IF A CONFLICT OF INTEREST EXISTS, THE TRUSTEE SHALL INFORM THE BOARD IMMEDIATELY AND SHALL NOT PARTICIPATE IN ANY DISCUSSION OR VOTE WITH RESPECT TO THE CONFLICTED TRANSACTION. IF AN ENTITY RELATED TO THE TRUSTEE OR THE TRUSTEE'S FAMILY IS NEGOTIATING A TRANSACTION OR ARRANGEMENT, THE SCHOOL MUST SOLICIT AT LEAST ONE OTHER BID. THE CONFLICT OF INTEREST STATEMENT IS COMMUNICATED TO FACULTY AND STAFF IN THE EMPLOYEE HANDBOOK. ALL FACULTY AND STAFF RECEIVE AND ARE REQUIRED TO SIGN A FORM ACKNOWLEDGING RECEIPT OF THE HANDBOOK ON AN ANNUAL BASIS. THE BOARD CHAIR OR EXECUTIVE COMMITTEE WOULD ADDRESS ANY POTENTIAL CONFLICTS WHICH MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEADMASTER IS DETERMINED BY THE BOARD OF DIRECTORS. THE COMMITTEE RELIES UPON COMPARABILITY DATA INCLUDING STATISTICAL COMPENSATION DATA FROM THE NAIS WEBSITE FOR SCHOOLS IN THE SOUTHEAST WITH GREATER THAN 700 STUDENTS ENROLLED. ALL DISCUSSIONS ARE DOCUMENTED IN MEETING MINUTES. WHEN DETERMINING COMPENSATION FOR THE OFFICERS, THE HEADMASTER RELIES UPON COMPARABILITY DATA INCLUDING STATISTICAL COMPENSATION DATA FROM THE NAIS WEBSITE FOR SCHOOLS IN THE SOUTHEAST WITH GREATER THAN 700 STUDENTS ENROLLED FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: CHANGE IN UNCOLLECTIBLE ACCOUNTS 145,768.