2019-11-25T09:00:43-06:00 2019-06-30 561220683 POTTER & COMPANY PA 106 WELTON WAY MOORESVILLE NC 28117 990 2018-07-01 562249691 COMMUNITY SCHOOL OF DAVIDSON INC COMM 7048966262 404 ARMOUR STREET DAVIDSON NC 28036 JOY WARNER EXECUTIVE DIRECTOR 7048966262 2019-11-11 1 ROBERT W TAYLOR CPA P00030911 7046623146 3.220.243.49 2019-11-11 14:18:18 ES P C47002CA41C4FF9BCF2FDDF2F049BD1E48801F6C C47002CA41C4FF9BCF2FDDF2F049BD1E48801F6C 2018 2020-04-17 16:48:07Z JOY WARNER 565 GRIFFITH STREET DAVIDSON NC 28036 13486876 0 X WWW.CSDSPARTANS.ORG X 2001 NC COMMUNITY SCHOOL OF DAVIDSON BELIEVES THAT EVERY STUDENT CAN AND WILL SUCCEED IN WAYS THAT REFLECT HIS OR HER OWN APTITUDES AND INTERESTS. OUR MISSION IS TO USE THE PRINCIPLES OF "THE BASIS SCHOOL" TO PROVIDE AN OPTIMUM ENVIRONMENT FOR LEARNING WHICH:1. TEACHERS AND PARENTS WORK TOGETHER TO CREATE AN INCLUSIVE COMMUNITY OF LEARNING. 2. STUDENTS ARE INTRINSICALLY MOTIVATED AS LIFELONG LEARNERS THROUGH HANDS-ON TEACHING AND AN INTEGRATED CURRICULUM. 3. TEACHERS ARE EMPOWERED AND ENCOURAGED TO TEACH TO THE NEEDS OF EACH INDIVIDUAL STUDENT. 8 8 301 0 0 0 13048691 12683542 70313 96842 0 0 446756 706492 13565760 13486876 0 0 0 0 8548715 7792310 0 0 0 3759703 4348716 12308418 12141026 1257342 1345850 19779225 28111050 29988057 36974032 -10208832 -8862982 SEE PART 1, LINE 1 0 0 9558216 803334 COMMUNITY SCHOOL OF DAVIDSON IS AN APPROVED CHARTER SCHOOL (PUBLIC SCHOOL) BY N.C. GENERAL STATUTE 115C-238.29B. THE SCHOOL HAD ENROLLMENT OF APPROXIMATELY 1,370 STUDENTS IN 2018-2019. 9558216 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 3 0 1 301 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X DEBBIE BEAM 7048966262 565 GRIFFITH STREET DAVIDSON NC 28036 JOY WARNER EXECUTIVE DIRECTOR / TREAS 40.00 X X 97466 0 0 JAMES BEAM BOARD CHAIR 0.00 X 0 0 0 RICK GAY DIRECTOR 0.00 X 0 0 0 EVELYN GERDES DIRECTOR 0.00 X 0 0 0 CHRIS HOOVER DIRECTOR / TEACHER 40.00 X 54908 0 0 RANDALL LIGHT DIRECTOR 0.00 X 0 0 0 CHARITY MBUTHIA DIRECTOR 0.00 X 0 0 0 GRACE MITCHELL DIRECTOR 0.00 X 0 0 0 DIANE SOWERS DIRECTOR 0.00 X 0 0 0 152374 0 0 0 0 0 0 0 12262202 421340 12683542 BEFORE AND AFTER SCHOO 624410 96842 96842 96842 MISCELLANEOUS 611600 706492 706492 706492 13486876 803334 0 0 97467 24367 73100 5457387 4392819 1064568 1046725 889821 156904 719808 611909 107899 470923 400332 70591 2007 2007 14937 14937 829520 788044 41476 431573 431573 477130 356949 120181 88571 88571 OTHER 1176277 1058649 117628 REPAIRS AND MAINTENANCE 478298 478298 CONTRACTED SERVICES 350475 57100 293375 COMPUTER HARDWARE 275564 275564 224364 224364 12141026 9558216 2582810 0 3551253 3707568 1020575 2045315 346093 164144 1135 614 20383434 5367052 12414470 15016382 4210219 2445699 2966808 19779225 28111050 625809 1129405 24488509 14266464 4873739 21578163 29988057 36974032 X 0 0 4559789 4971549 -14768621 -13834531 -10208832 -8862982 19779225 28111050 1345850 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1250000 1250000 4662674 165337 4497337 10504941 4564308 5940633 953033 637407 315626 3012786 3012786 15016382 BOND FUND 4210219 C 4210219 DEFERRED OUTFLOWS OF RESOURCES 698451 PENSION DEFERRED OUTFLOW OF RESOURCES 2256945 NET OPEB ASSET 11412 2966808 DEFERRED INFLOWS OF RESOURCES 6327425 PENSION DEFERRED INFLOWS OF RESOURCES 293731 NET PENSION LIABILITY 4262204 NET OPEB LIABILITY 10694803 21578163 X 13486876 0 13486876 0 13486876 12141026 0 12141026 0 12141026 PART X, LINE 2: THE SCHOOL ADOPTED ASC 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS EFFECTIVE FOR THE YEAR ENDED JUNE 30, 2018 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS ENDED 2015 AND AFTER ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR END JUNE 30, 2019. JOY WARNER TREASURER OF BOARD, EXECUTIVE DIRECTOR SALARY 0 DEBBIE BEAM RELATIVE OF BOARD MEMBER, BOOKKEEPER CONTRACT BOOKKEEPING SERVICES 0 CHRIS HOOVER BOARD MEMBER, TEACHER SALARY 0 HAL AND DONNA FRAZIER RELATIVES OF DIRECTOR, CUSTODIANS SALARY 0 ROGERS WARNER SPOUSE OF DIRECTOR, LEGAL ADVISOR SALARY 0 FORM 990, PART VI, SECTION A, LINE 2 THE BOOKKEEPER IS THE SPOUSE OF THE BOARD CHAIR. ONE TEACHER IS A BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY OUR INDEPENDENT ACCOUNTANT AND REVIEWED BY THE DIRECTOR OF THE SCHOOL AND BOOKKEEPER FOR ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY OUR BOARD OF DIRECTORS AND THE DIRECTOR OF THE SCHOOL. THE BOARD SIGNS THE CONFLICT OF INTEREST STATEMENT ANNUALLY TO CONFIRM COMPLIANCE, AND BOARD MEMBERS ATTEMPT TO IDENTIFY ISSUES IN ADVANCE OF VOTING AND RECOMMEND RECUSALS IN CASES IN WHICH A CONFLICT MAY BE PERCEIVED TO EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND DISCUSSES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES INDIVIDUALLY, AND USES DATA FROM COMPARABLE POSITIONS TO DETERMINE FINAL COMPENSATION FOR THOSE INDIVIDUALS. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IN REGARDS TO A PARTICULAR EMPLOYEE, RECUSES HIM OR HERSELF FROM ALL DISCUSSION AND VOTING ON COMPENSTAION OF THAT INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION ON SITE AT THE SCHOOL FRONT OFFICE. 990, PART XII, LINE 2C THERE WERE NO CHANGES WITHIN THE OVERSIGHT OR SELECTION PROCESSES DURING THE YEAR.