CHARLES F CHAPMAN SCHOOL OF SEAMANSHIP INC: Form 990, tax year 2023
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- Organization
- CHARLES F CHAPMAN SCHOOL OF SEAMANSHIP INC (EIN 59-1416396)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-07
- IRS object ID
- 202530389349300303
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-07T07:59:47-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472814883 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARI HUFF CPA PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 S COLORADO AVENUE SUITE 2 | AddressLine1Txt |
| City | STUART | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34994 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591416396 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES F CHAPMAN SCHOOL OF | BusinessNameLine1Txt |
| Business Name Line2 | SEAMANSHIP INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 7722838130 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4343 SE ST LUCIE BLVD | AddressLine1Txt |
| City | STUART | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34997 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | F SHIELDS MCMANUS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7722838130 | PhoneNum |
| Signature | 2025-01-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARI HUFF CPA | PreparerPersonNm |
| PTIN | P00761938 | PTIN |
| Phone | 7728882042 | PhoneNum |
| Preparation | 2025-02-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | F SHIELDS MCMANUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5910 SE FOREST GLADE TRAIL | AddressLine1Txt |
| City | HOBE SOUND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,026,244 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHAPMAN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO MEET THE CHANGING AND EXPANDING EDUCATIONAL AND TRAINING NEEDS OF PROFESSIONAL MARINERS AND OTHER MARINE INDUSTRY SPECIALISTS AS WELL AS SERIOUS RECREATIONAL BOATING FOR MEN AND WOMEN | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $567,831 | PYContributionsGrantsAmt |
| CY Contributions Grants | $830,655 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,579,776 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,688,009 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$18,844 | PYInvestmentIncomeAmt |
| CY Investment Income | $39,109 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,597 | PYOtherRevenueAmt |
| CY Other Revenue | $44,075 | CYOtherRevenueAmt |
| PY Total Revenue | $2,158,360 | PYTotalRevenueAmt |
| CY Total Revenue | $2,601,848 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,065,464 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,029,243 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $70,837 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,380,645 | PYOtherExpensesAmt |
| CY Other Expenses | $1,266,156 | CYOtherExpensesAmt |
| PY Total Expenses | $2,446,109 | PYTotalExpensesAmt |
| CY Total Expenses | $2,295,399 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$287,749 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $306,449 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,637,803 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,050,628 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $411,212 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $517,588 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,226,591 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,533,040 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO MEET THE CHANGING AND EXPANDING EDUCATIONAL AND TRAINING NEEDS OF PROFESSIONAL MARINERS AND OTHER MARINE INDUSTRY SPECIALISTS AS WELL AS SERIOUS RECREATIONAL BOATING FOR MEN AND WOMEN | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,040,792 | ExpenseAmt |
| Revenue | $1,746,477 | RevenueAmt |
| Desc | TEACHING PROGRAM INSTRUCTION AND PRACTICAL TRAINING IN MARITIME SKILLS TO APPROXIMATELY 945 STUDENTS DURING THE CURRENT YEAR. | Desc |
| Total Program Service Expenses | $2,040,792 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (true) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 14 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | Yes (true) | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHLEEN A PADULA | PersonNm |
| Phone | 7722838130 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4343 SE ST LUCIE BLVD | AddressLine1Txt |
| City | STUART | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34997 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JAMES W ALLEN II | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $85,000 | $0 | $0 | |
| BOB BERNSTEIN | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THOMAS E DANTI | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SHAUN T PLYMALE ESQ | ||||||
| GENERAL COUN | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER CASTLE FIELD | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DANIEL KUSHNER | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RUTH PIETRUSZEWSKI | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THOMAS C SUITS | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THOMAS E WHITTINGTON | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| F SHIELDS MCMANUS | ||||||
| PRESIDENT | 0.50 | $0 | $0 | $0 | Yes (X) | |
| KYLE OFFRINGA | ||||||
| TREASURER | 0.50 | $0 | $0 | $0 | Yes (X) | |
| ALETA SMITH | ||||||
| SECRETARY | 0.50 | $0 | $0 | $0 | Yes (X) | |
| CHARLES K WILCOX | ||||||
| VICE PRESIDE | 0.50 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,000 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $50,144 | GovernmentGrantsAmt |
| All Other Contributions | $780,511 | AllOtherContributionsAmt |
| Noncash Contributions | $717,052 | NoncashContributionsAmt |
| Total Contributions | $830,655 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION | $1,390,774 | $1,390,774 |
| DORMITORY FEES | $226,233 | $226,233 |
| AUXILIARY ACTIVITIES | $50,542 | $50,542 |
| REGISTRATION FEES | $20,460 | $20,460 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,688,009 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $642 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $642 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,130 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,746 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,384 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,384 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,384 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $457,184 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $418,717 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $38,467 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,467 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,467 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,574 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $1,858 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,716 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,050 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,075 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$25 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$25 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,601,848 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,746,477 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,978 | TotalAmt |
| Program Services | $750,785 | ProgramServicesAmt |
| Management And General | $101,270 | ManagementAndGeneralAmt |
| Fundraising | $48,923 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,275 | TotalAmt |
| Program Services | $14,395 | ProgramServicesAmt |
| Management And General | $1,942 | ManagementAndGeneralAmt |
| Fundraising | $938 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,842 | TotalAmt |
| Program Services | $37,367 | ProgramServicesAmt |
| Management And General | $5,040 | ManagementAndGeneralAmt |
| Fundraising | $2,435 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,148 | TotalAmt |
| Program Services | $55,121 | ProgramServicesAmt |
| Management And General | $7,435 | ManagementAndGeneralAmt |
| Fundraising | $3,592 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,200 | TotalAmt |
| Management And General | $3,200 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,175 | TotalAmt |
| Management And General | $32,175 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,919 | TotalAmt |
| Program Services | $50,256 | ProgramServicesAmt |
| Fundraising | $1,663 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,626 | TotalAmt |
| Program Services | $24,718 | ProgramServicesAmt |
| Management And General | $343 | ManagementAndGeneralAmt |
| Fundraising | $565 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,817 | TotalAmt |
| Program Services | $272,351 | ProgramServicesAmt |
| Management And General | $5,497 | ManagementAndGeneralAmt |
| Fundraising | $969 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81 | TotalAmt |
| Program Services | $77 | ProgramServicesAmt |
| Management And General | $3 | ManagementAndGeneralAmt |
| Fundraising | $1 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,650 | TotalAmt |
| Program Services | $314,016 | ProgramServicesAmt |
| Management And General | $12,543 | ManagementAndGeneralAmt |
| Fundraising | $91 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,465 | TotalAmt |
| Program Services | $76,111 | ProgramServicesAmt |
| Management And General | $7,074 | ManagementAndGeneralAmt |
| Fundraising | $280 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACT LABOR | $253,027 | $253,027 | ||
| COURSE RELATED EXPENSE | $114,679 | $113,824 | $370 | $485 |
| COMPUTER AND INTERNET | $60,077 | $52,825 | $4,144 | $3,108 |
| FUEL & OIL | $23,844 | $23,844 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,596 | TotalAmt |
| Program Services | $2,075 | ProgramServicesAmt |
| Management And General | $2,734 | ManagementAndGeneralAmt |
| Fundraising | $7,787 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,295,399 | TotalAmt |
| Program Services | $2,040,792 | ProgramServicesAmt |
| Management And General | $183,770 | ManagementAndGeneralAmt |
| Fundraising | $70,837 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $518,940 | BOYAmt |
| EOY | $507,024 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,144 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,200 | BOYAmt |
| EOY | $12,906 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,585 | BOYAmt |
| EOY | $142,437 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,020 | BOYAmt |
| EOY | $51,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,532,930 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,253,835 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,902,881 | BOYAmt |
| EOY | $4,279,095 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,177 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,625 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,637,803 | BOYAmt |
| EOY | $5,050,628 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,821 | BOYAmt |
| EOY | $77,903 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,391 | BOYAmt |
| EOY | $439,685 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,212 | BOYAmt |
| EOY | $517,588 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,056,005 | BOYAmt |
| EOY | $4,427,669 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,586 | BOYAmt |
| EOY | $105,371 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,226,591 | BOYAmt |
| EOY | $4,533,040 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,637,803 | BOYAmt |
| EOY | $5,050,628 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $306,449 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $1,965,695 | OtherCostOrOtherBasisAmt |
| Book Value | $1,965,695 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,595,179 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,253,835 | DepreciationAmt |
| Book Value | $341,344 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,307,039 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED TUITION | Desc |
| Amt | $439,685 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $439,685 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,551,704 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,551,704 | RevenueSubtotalAmt |
| Other Revenues Not Included | $50,144 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $50,144 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,601,848 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,295,398 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,295,398 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,295,399 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | ERTC CREDIT BARRIER OVERCOME 50,144 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BOOK / TAX DEPRECIATION DIFFERENCE 1 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ALL ADVERTISEMENTS AND SCHOOL LITERATURE PROMOTING THE SCHOOL INCLUDE THE SCHOOL'S NONDISCRIMINATION POLICY. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | YOUTH BBQ | Event1Nm |
| Gross Receipts Event1 | $26,574 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $26,574 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $1,858 | FoodAndBeverageEvent1Amt |
| Gross Receipts Total | $26,574 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $26,574 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $1,858 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $1,858 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $24,716 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
Boats And Planes BoatsAndPlanesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 33 | ContributionCnt |
| Noncash Contributions Rpt F990 | $677,975 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | ADVERTISING | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $38,577 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SERVICE VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | COPIES OF FORM 990 ARE SENT TO EACH BOARD MEMBER. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL BOARD MEMBERS AND OFFICERS OF THE SCHOOL ARE REQUIRED TO DISCLOSE OR UPDATE ANNUALLY (OR MORE FREQUENTLY) ANY INFORMATION THAT COULD GIVE RISE TO CONFLICTS OF INTERST. A DISCUSSION OF ANY ISSUES IS THEN VOTED UPON AND RESOLVED AT THAT TIME. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD'S POLICY IS TO SET THE PRESIDENT'S SALARY AND TO DETERMINE A SALARY CAP FOR OTHER EMPLOYEES WITH WHICH THE PRESIDENT WILL THEN HAVE THE FLEXIBLITY TO DETERMINE AN EMPLOYEE'S SALARY OR WAGE UNDER THE GUIDELINE OF THE CAP. |
| FORM 990, PAGE 6, PART VI, LINE 15B | STATISTICAL DATA FOR NON-PROFITS IS OBTAINED AND PRESENTED TO THE BOARD MEMBERS FOR DISCUSSION AND APPROVAL BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE SCHOOL REVIEWS ALL REQUESTS FOR PUBLICALLY AVAILABLE DOCUMENTS ON A CASE BY CASE BASIS AND RESPONDS ACCORDINGLY. |
| FORM 990, PART XI, LINE 9 | ERTC CREDIT BARRIER OVERCOME -50,144 BOOK / TAX DEPRECIATION DIFFERENCE 1 TOTAL -50,143 |