CALVIN NELMS CHARTER HIGH SCHOOL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: CALVIN NELMS CHARTER HIGH SCHOOL (EIN 76-0600747)
Tax period: 2018-09-01 to 2019-08-31
Filed: 2020-02-14
IRS object ID: 202040459349300829
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-02-14T10:01:01-06:00	ReturnTs
Tax Period End	2019-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	203992693	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RANDY WALKER & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7800 IH 10 WEST STE 505	AddressLine1Txt
City	SAN ANTONIO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	760600747	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALVIN NELMS CHARTER HIGH SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CALV	BusinessNameControlTxt
Phone	2813988031	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	20625 CLAY ROAD	AddressLine1Txt
City	KATY	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77449	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DR RONALD C NELMS	PersonNm
Person Title	SUPERINTENDENT	PersonTitleTxt
Phone	2813988031	PhoneNum
Signature	2020-02-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
PTIN	P00963779	PTIN
Phone	2103669430	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	23.116.216.57	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-02-14	IPDt
IP Tm	10:00:57	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	1CDAE31B4BFBD6C3A102FB1FFEF3DF9FAEA07E9D	AtSubmissionCreationDeviceId
At Submission Filing Device Id	5BD0BB1182132BA42B6C22DB2B7906F5BFE9AC75	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	CALVIN NELMS CHARTER SCHOOLS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	DR RONALD C NELMS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	20625 CLAY ROAD	AddressLine1Txt
City	KATY	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77449	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,142,335	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CNCHS.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	CALVIN NELMS CHARTER SCHOOLS' MISSION IS TO PROVIDE STUDENTS WITH A SAFE AND SECURE LEARNING ENVIRONMENT AND A LOW STUDENT TEACHER RATIO TO FACILITATE PERSONALIZED AND INDIVIDUAL INSTRUCTION.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	36	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,777,384	PYContributionsGrantsAmt
CY Contributions Grants	$58,859	CYContributionsGrantsAmt
PY Program Service Revenue	$63,586	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,074,688	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$3,636	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$5,152	CYOtherRevenueAmt
PY Total Revenue	$2,840,970	PYTotalRevenueAmt
CY Total Revenue	$3,142,335	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,717,644	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,888,155	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$765,406	PYOtherExpensesAmt
CY Other Expenses	$814,465	CYOtherExpensesAmt
PY Total Expenses	$2,483,050	PYTotalExpensesAmt
CY Total Expenses	$2,702,620	CYTotalExpensesAmt
PY Revenues Less Expenses	$357,920	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$439,715	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,935,359	TotalAssetsBOYAmt
Total Assets EOY	$3,941,417	TotalAssetsEOYAmt
Total Liabilities BOY	$960,625	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$657,565	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,974,734	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,283,852	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CALVIN NELMS CHARTER SCHOOLS' MISSION IS TO PROVIDE STUDENTS WITH A SAFE AND SECURE LEARNING ENVIRONMENT AND A LOW STUDENT TEACHER RATIO TO FACILITATE PERSONALIZED AND INDIVIDUAL INSTRUCTION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,971,563	ExpenseAmt
Revenue	$3,074,688	RevenueAmt
Desc	OPERATES A PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES 6 THROUGH 12.THE NUMBER OF HIGH SCHOOL AND MIDDLE SCHOOL STUDENTS ENROLLED DURING THE 2018 - 2019 SCHOOL YEAR WAS 165 AND 146, RESPECTIVELY.DISTRICT ACCOUNTABILITY: A RATING FOR BOTH CAMPUSESSTAAR: 90-100 PERCENT PASSING IN ALL SUBJECTS, IN ALL GRADE LEVELS DURING THE 2018 - 2019 ACADEMIC YEAR.COMPETITIONS AND AWARDS:- MATH OLYMPIAD - HIGH SCHOOL - STATE QUALIFIERS- SCIENCE OLYMPIAD - HIGH SCHOOL - 3RD AT STATE 2020; MIDDLE SCHOOL - 2ND AND 3RD AT STATE 2020- SCHOLASTIC ART - HIGH SCHOOL - 5 GOLD KEY AWARDS 2019-2020	Desc
Total Program Service Expenses	$1,971,563	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	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	0	GrantsToIndividualsInd
Schedule J Required	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	11	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	36	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	Yes (1)	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	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DR RONALD C NELMS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2813988031	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	20625 CLAY ROAD	AddressLine1Txt
City	KATY	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77449	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ROSALINDA ESPINOZA THRU 82619
MEMBER	1.00	Yes (X)	$0	$0	$0
AMIE GILLETT FROM 82619
MEMBER	1.00	Yes (X)	$0	$0	$0
DR GARY KERR
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
DR DALE KONICEK
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
BOB SUDKAMP
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
DR RONALD C NELMS
SUPERINTENDENT	40.00	Yes (X)	$117,075	$0	$0	Yes (X)
RUSSELL FAULK
CFO	40.00		$101,626	$0	$4,652	Yes (X)
MICHAEL J DEAN
PRINCIPAL/COO	40.00		$101,622	$0	$2,060	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$320,323	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,712	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$58,859	GovernmentGrantsAmt
Total Contributions	$58,859	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE EQUALIZATION	611710	$3,010,078	$3,010,078
COCURRICULAR AND ENTER	611710	$54,891	$54,891
OTHER LOCAL REVENUE	611710	$8,380	$8,380
ATHLETIC ACTIVITIES	611710	$1,339	$1,339

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,074,688	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,636	TotalRevenueColumnAmt
Exclusion	$3,636	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$5,152	TotalRevenueColumnAmt
Exclusion	$5,152	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,152	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,142,335	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,074,688	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,788	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$318,843	TotalAmt
Program Services	$239,132	ProgramServicesAmt
Management And General	$79,711	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,437,296	TotalAmt
Program Services	$1,077,972	ProgramServicesAmt
Management And General	$359,324	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$38,558	TotalAmt
Program Services	$28,918	ProgramServicesAmt
Management And General	$9,640	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$68,437	TotalAmt
Program Services	$51,328	ProgramServicesAmt
Management And General	$17,109	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$25,021	TotalAmt
Program Services	$18,766	ProgramServicesAmt
Management And General	$6,255	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$68,606	TotalAmt
Program Services	$17,631	ProgramServicesAmt
Management And General	$50,975	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,257	TotalAmt
Program Services	$17,157	ProgramServicesAmt
Management And General	$16,100	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$78,494	TotalAmt
Program Services	$45,076	ProgramServicesAmt
Management And General	$33,418	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,926	TotalAmt
Program Services	$20,945	ProgramServicesAmt
Management And General	$6,981	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$42,230	TotalAmt
Program Services	$31,673	ProgramServicesAmt
Management And General	$10,557	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$154,489	TotalAmt
Program Services	$115,867	ProgramServicesAmt
Management And General	$38,622	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$69,692	TotalAmt
Program Services	$52,269	ProgramServicesAmt
Management And General	$17,423	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTION, MATERIALS	$170,703	$128,028	$42,675
MAINTENANCE AND REPAIR	$74,335	$55,751	$18,584
FOOD SERVICE	$58,975	$44,231	$14,744
EDUCATION SERVICE CENTE	$35,758	$26,819	$8,939

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,702,620	TotalAmt
Program Services	$1,971,563	ProgramServicesAmt
Management And General	$731,057	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$903,733	BOYAmt
EOY	$1,011,683	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$101,605	BOYAmt
EOY	$102,841	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$35,288	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$64,714	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$79,300	BOYAmt
EOY	$67,100	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$250	BOYAmt
EOY	$250	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,382,864	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,658,709	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,785,757	BOYAmt
EOY	$2,724,155	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$100	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,935,359	BOYAmt
EOY	$3,941,417	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$129,628	BOYAmt
EOY	$144,353	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$748,148	BOYAmt
EOY	$513,212	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$82,849	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$960,625	BOYAmt
EOY	$657,565	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,037,415	BOYAmt
EOY	$1,886,589	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$937,319	BOYAmt
EOY	$1,397,263	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,974,734	BOYAmt
EOY	$3,283,852	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,935,359	BOYAmt
EOY	$3,941,417	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$439,715	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$130,597	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	Yes (1)	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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$120,601	OtherCostOrOtherBasisAmt
Book Value	$120,601	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,546,611	OtherCostOrOtherBasisAmt
Depreciation	$1,118,477	DepreciationAmt
Book Value	$2,428,134	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$679,366	OtherCostOrOtherBasisAmt
Depreciation	$503,946	DepreciationAmt
Book Value	$175,420	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,286	OtherCostOrOtherBasisAmt
Depreciation	$36,286	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,724,155	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$3,142,335	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$3,142,335	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,142,335	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,702,620	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,702,620	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,702,620	TotalExpensesPerForm990Amt

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'S NON-DISCRIMINATORY POLICY IS POSTED ON THE SCHOOL WEBSITE AND IS ALSO INCLUDED IN THE SCHOOL'S ENROLLMENT PACKETS, ADMISSIONS POLICY, BROCHURES, STUDENT HANDBOOK, ETC.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
LORI M NELMS-FAULK
SPOUSE OF RUSSELL FAULK, CFO AND DAUGHTER OF DR. RON NELMS, SUPERINTENDENT	$65,490	WAGES	0
LELA G DEAN
SPOUSE OF MICHAEL DEAN, COO/PRINCIPAL	$36,791	WAGES	0
DAVID P DEAN
BROTHER OF MICHAEL DEAN, COO/PRINCIPAL	$60,146	WAGES	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION	CALVIN NELMS CHARTER HIGH SCHOOL D/B/A CALVIN NELMS CHARTER SCHOOLS 20625 CLAY ROAD KATY, TX 77449 EMPLOYER IDENTIFICATION NUMBER: 76-0600747 FOR THE YEAR ENDING AUGUST 31, 2019 CALVIN NELMS CHARTER SCHOOLS IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
FORM 990, PART VI, SECTION A, LINE 2	DR. RONALD C. NELMS, SUPERINTENDENT HAS A FAMILY RELATION WITH RUSSELL FAULK, CFO.
FORM 990, PART VI, SECTION B, LINE 11B	THE CFO REVIEWS THE FORM 990 AND COMPARES THE RETURN TO THE AUDIT REPORT.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY SITUATION WHICH MIGHT CREATE A CONFLICT OF INTEREST BY SUBMITTING AN AFFIDAVIT PROVIDING THE CIRCUMSTANCES. ADDITIONALLY, THE INDIVIDUAL MUST ABSTAIN FROM ANY VOTES ON THE MATTER. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	TEXAS EDUCATION AGENCY SUPERINTENDENT SALARY REPORTS ARE REVIEWED TO DETERMINE RANGES OF SALARIES FOR SUPERINTENDENTS OF COMPARABLY SIZED SCHOOLS. FOR OTHER OFFICIALS, THE ORGANIZATION REVIEWS SALARY SCHEDULES OF COMPARABLY SIZED SCHOOLS. THE PROCESS ENSURES THAT THE COMPENSATION IS IN LINE WITH THOSE OF COMPARABLE POSITIONS AND SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE CFO PROVIDES REGULAR UPDATES TO THE COO AND SUPERINTENDENT ON THE PROGRESS OF THE AUDIT AND ANY ISSUES THAT MAY ARISE DURING THE AUDIT PROCESS. IN CHOOSING AN INDEPENDENT AUDITOR, A REQUEST FOR QUALIFICATIONS [RFQ] WAS SENT TO SEVERAL AUDIT FIRMS WHICH WERE LISTED BY THE TEXAS EDUCATION AGENCY [TEA] AS AUDIT FIRMS IN TEXAS. THE RFQS WERE REVIEWED, AND SEVERAL FIRMS WERE INTERVIEWED. THE CHOSEN FIRM HAD EXCELLENT REFERENCES FROM TEA, CHARTER SCHOOL SUCCESS AND OTHER CHARTER SCHOOLS.
FORM 990, PART XI, LINE 8	PRIOR PERIOD ADJUSTMENT: DURING THE YEAR ENDED AUGUST 31, 2019, A REVIEW OF ACCOUNTS RECEIVABLE, FIXED ASSETS AND ACCOUNTS PAYABLE REVEALED AN OVERSTATEMENT OF $58,471 IN ACCOUNTS RECEIVABLE, $172,148 IN FIXED ASSETS, AND $100,022 IN ACCOUNTS PAYABLE, AND A NET OVERSTATEMENT OF $130,597 IN NET ASSETS WITHOUT DONOR RESTRICTIONS, AS OF AUGUST 31, 2018. CORRECTION OF THIS MISSTATEMENT RESULTED IN A DECREASE OF $58,471 IN ACCOUNTS RECEIVABLE, $172,148 IN FIXED ASSETS, $100,022 IN ACCOUNTS PAYABLE, AND $130,597 IN NET ASSETS WITHOUT DONOR RESTRICTIONS AT AUGUST 31, 2018.