2019-05-15T15:47:54-05:00 2018-06-30 200427530 RIVES & ASSOCIATES LLP 4515 FALLS OF NEUSE ROAD SUITE 450 RALEIGH NC 27609 990 2017-07-01 561996741 HEALTHY START EDUCATION INC HEAL 9199565599 807 WEST CHAPEL HILL STREET DURHAM NC 27701 ELIZABETH J GNATEK-MOREY BOARD CHAIR 9199565599 2019-04-26 THOMAS B CORNWELL CPA P00901347 9198326848 2019-05-15 66.77.128.118 2019-05-15 15:47:54 CD P 9FE49C5AFD44ED58F453F0860FFAB7EAC7D726E4 4262A92E57143CEE4A30BCA5750A14B230BFFC8F 2017 2019-02-21 02:37:17Z ELIZABETH J GNATEK-MOREY 807 WEST CHAPEL HILL STREET DURHAM NC 27701 11096253 false X WWW.HEALTHYSTARTACADEMY.COM X 1996 NC NORTH CAROLINA NON-PROFIT OPERATING TWO K-8TH GRADE PUBLIC CHARTER SCHOOLS 10 9 64 228 0 10418900 9828923 363218 1210302 129 524 82767 56504 10865014 11096253 0 0 5235375 2666546 0 0 5622738 8558132 10858113 11224678 6901 -128425 3690922 3678939 1811432 6814269 1879490 -3135330 NORTH CAROLINA NON-PROFIT OPERATING TWO K-8TH GRADE PUBLIC CHARTER SCHOOLS false false 3332882 434174 OPERATION OF A PUBLIC CHARTER SCHOOL IN DURHAM, NC FOR STUDENTS GRADES K THROUGH 8TH GRADE SERVING APPROXIMATELY 369 STUDENTS 3170098 212621 OPERATION OF A PUBLIC CHARTER SCHOOL IN RESEARCH TRIANGLE PARK, NC FOR STUDENTS GRADES K THROUGH 8TH GRADE SERVING APPROXIMATELY 704 STUDENTS 6502980 true false false false false false false false false false true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 42 0 64 true false false false false false false X 10 9 false true false false false false false true true false false true true true true true false true true false X ACADIA NORTHSTAR LLC 9199547040 5029 FALLS OF NEUSE RD STE 128 RALEIGH NC 27609 ALEXANDER S QUIGLEY OFFICER 40.00 X X 124543 0 8400 ELIZABETH J GNATEK-MOREY BOARD CHAIR 2.00 X X 0 0 0 GWENDOLYN WICKER VICE CHAIR 2.00 X X 0 0 0 BEATRICE CHESTNUTT TREASURER 2.00 X X 0 0 0 APRIL TWINE SECRETARY 2.00 X X 0 0 0 RICHARD FORD BOARD MEMBER 1.00 X 0 0 0 GERALD MCNAIR BOARD MEMBER 1.00 X 0 0 0 PRESTON EDWARDS BOARD MEMBER 1.00 X 0 0 0 REV DR MICHAEL PAGE BOARD MEMBER 1.00 X 0 0 0 ROGER ALLISON BOARD MEMBER 1.00 X 0 0 0 CARY CAIN BOARD MEMBER 1.00 X 0 0 0 124543 8400 1 false false false BJ'S COMPANY 3019 FAYETTEVILLE STREET DURHAM NC 27707 FOOD SERVICE 267351 ELITE TRANSIT 3622 SHANNON ROAD SUITE 104 DURHAM NC 27707 TRANSPORTATION 194498 2 9828661 262 9828923 INSTRUCTIONAL SERVICES 434174 434174 INSTRUCTIONAL SERVICES RTCA 338468 338468 FOOD SERVICES 212621 212621 FOOD SERVICES RTCA 193788 193788 SCHOOL ACTIVITIES RTCA 29640 29640 1611 1611 1210302 524 524 MISCELLANEOUS 56504 56504 56504 11096253 1266806 524 2311831 2311831 2533 2533 333768 333768 18414 18414 24052 24052 12000 12000 842308 160940 681368 37000 37000 185871 161624 24247 97878 88505 9373 148278 1130 147148 33464 329 33135 7391 7391 114046 114046 41511 41511 SUPPORT SERVICES 3697783 3697783 INSTUCTIONAL PROGRAMS 2914329 2914329 FOOD SERVICE 255125 255125 EQUIPMENT 58131 56441 1690 88965 83965 5000 11224678 6502980 4721698 0 1173105 1094495 50774 101122 28487 34965 3583001 2035543 1614417 1547458 824139 900899 3690922 3678939 35428 25336 3347 13278 212902 137250 1559755 6638405 1811432 6814269 X 1879490 -3135330 1879490 -3135330 3690922 3678939 X -128425 -4886395 X false true X true true true X 2601584 1266431 1335153 113113 24347 88766 868304 744765 123539 1547458 DEFERRED OUTFLOW OR RESOURCES-GASB68 900899 900899 OPEB LIABILITY 3999090 DEFERRED INFLOWS OR RESOURCES-GASB68 1468519 PENSION LIABILITY 1125104 CONTRACTED SVC FEE PAYABLE 45692 6638405 11096253 11096253 11096253 11224678 11224678 11224678 false false false false false false false false false false false false false false false true false true SCHEDULE E, LINE 3 HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE SCHEDULE E, LINE 4 HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE SCHEDULE E, LINE 5 HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE SCHEDULE E, LINE 6 HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE FORM 990, PAGE 6, PART VI, LINE 3 YES FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD CHAIR WILL REVIEW AND APPROVE THE FORM 990 BEFORE FILING FORM 990, PAGE 6, PART VI, LINE 12C IF A POSSIBLE CONFLICT OF INTEREST ARISES, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION AND/OR CONDITION. BOTH VOTES SHALL BE MAJORITY VOTE WITHOUT COUNTING THE VOTE OF AN INTERESTED DIRECTOR, EVEN IF THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM, PROVIDED THAT AT LEAST ONE CONSENTING DIRECTOR IS DISINTERESTED. A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH BOARD MEMBER UPON COMMENCEMENT OF THEIR TERM AND ANNUALLY EACH YEAR THEREAFTER. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC IN THE FRONT OFFICE OF THE SCHOOL. FORM 990, PART XI, LINE 9 RESTATEMENT -4,886,395 THE SCHOOL IMPLEMENTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS, IN THE FISCAL YEAR ENDING JUNE 30, 2018. THE IMPLEMENTATION OF THE STATEMENT REQUIRED THE SCHOOL TO RECORD BEGINNING NET OPEB LIABILITY AND NET OPEB ASSET AND THE EFFECTS ON NET POSITION FROM CONTRIBUTIONS MADE BY THE SCHOOL DURING THE MEASUREMENT PERIOD (FISCAL YEAR END JUNE 30, 2017). AS A RESULT, NET POSITION FOR THE GOVERNMENTAL AND BUSINESS-TYPE ACTIVITIES DECREASED BY 4,885,303 AND 1,092, RESPECTIVELY.