CARPE DIEM INDIANA INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CARPE DIEM INDIANA INC (EIN 45-5235667)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-11-02
- IRS object ID
- 201833069349301238
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule L
- Schedule O
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-02T15:04:16-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352123203 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KSM BUSINESS SERVICES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40857 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462400857 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455235667 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARPE DIEM INDIANA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CARP | BusinessNameControlTxt |
| Phone | 3179217497 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2240 NORTH MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46208 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICK FLEEGE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3179217497 | PhoneNum |
| Signature | 2018-11-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CASSE TATE | PreparerPersonNm |
| PTIN | P01271193 | PTIN |
| Phone | 3175802000 | PhoneNum |
| Preparation | 2018-11-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.132.79.19 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-01 | IPDt |
| IP Tm | 15:17:17 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 14CC9C985472304E422B44229A61F7EA70527D6E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 32D6E5302DDFCA2548E3AA27DA2866317450AC0D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAY CUNNINGHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2240 NORTH MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,145,903 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | CARPE DIEM IS A TUITION-FREE PUBLIC CHARTER SCHOOL SUCCESSFULLY EDUCATING 6-12TH GRADE STUDENTS IN A SAFE, STUDENT-FOCUSED ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 61 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,714,513 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,108,241 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $37,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,217 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,725,730 | PYTotalRevenueAmt |
| CY Total Revenue | $4,145,903 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $22 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,839,888 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,811,517 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,651,949 | PYOtherExpensesAmt |
| CY Other Expenses | $3,277,035 | CYOtherExpensesAmt |
| PY Total Expenses | $6,491,837 | PYTotalExpensesAmt |
| CY Total Expenses | $5,088,574 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,766,107 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$942,671 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,812,647 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,378,062 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,936,790 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,444,876 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,124,143 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$4,066,814 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CARPE DIEM IS A TUITION-FREE PUBLIC CHARTER SCHOOL SUCCESSFULLY EDUCATING 6-12TH GRADE STUDENTS IN A SAFE, STUDENT-FOCUSED ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,425,075 | ExpenseAmt |
| Grant | $22 | GrantAmt |
| Revenue | $37,662 | RevenueAmt |
| Desc | CARPE DIEM SCHOOLS ARE TUITION-FREE CHARTER SCHOOLS, EDUCATING 6-12TH GRADE STUDENTS USING A PROPRIETARY BLENDED LEARNING MODEL OF DIGITAL CURRICULUM PLUS HIGH QUALITY, PERSONALIZED INSTRUCTION AND HIGH EXPECTATIONS. | Desc |
| Total Program Service Expenses | $4,425,075 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | 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 | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 61 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | 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 |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARTER SCHOOL MANAGEMENT CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3174079640 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 641 WASHINGTON ST | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JASON BEARCE | ||||||
| CHAIRPERSON | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATRINA CLINGERMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LISA MAXWELL-FRIEDEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAY CUNNINGHAM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE KLIPSCH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIM CLARK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK FLEEGE | ||||||
| COO | 40.00 | Yes (X) | $15,250 | $0 | $0 | |
| RICK OGSTON | ||||||
| CEO | 40.00 | Yes (X) | $46,416 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $61,666 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CARPE DIEM LEARNING SYSTEMS | |||||
| 301 N BREIEL BLVD | MIDDLETOWN | OH | 45042 | CMO | $357,284 |
| ARAMARK SERVICES INC | |||||
| 40 S ALABAMA ST | INDIANAPOLIS | IN | 46204 | FOOD SERVICE | $189,667 |
| FLIPSWITCH | |||||
| 2501 NORTH ARIZONA AVENUE | CHANDLER | AZ | 85225 | SOFTWARE/WEB PROGRAM | $125,000 |
| CHARTER SCHOOL MANAGEMENT CORPORATION | |||||
| 43460 RIDGE PARK DRIVE STE 100 | TEMECULA | CA | 92590 | BACK OFFICE | $120,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,758,627 | GovernmentGrantsAmt |
| All Other Contributions | $349,614 | AllOtherContributionsAmt |
| Total Contributions | $4,108,241 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $37,662 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,662 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $37,662 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,145,903 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,662 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22 | TotalAmt |
| Program Services | $22 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,666 | TotalAmt |
| Program Services | $60,432 | ProgramServicesAmt |
| Management And General | $1,234 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,379,526 | TotalAmt |
| Program Services | $1,347,032 | ProgramServicesAmt |
| Management And General | $32,494 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,859 | TotalAmt |
| Program Services | $3,772 | ProgramServicesAmt |
| Management And General | $87 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,757 | TotalAmt |
| Program Services | $244,126 | ProgramServicesAmt |
| Management And General | $5,631 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,709 | TotalAmt |
| Program Services | $114,078 | ProgramServicesAmt |
| Management And General | $2,631 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,416 | TotalAmt |
| Program Services | $73,088 | ProgramServicesAmt |
| Management And General | $202,328 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,813 | TotalAmt |
| Program Services | $28,876 | ProgramServicesAmt |
| Management And General | $79,937 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,643 | TotalAmt |
| Program Services | $7,837 | ProgramServicesAmt |
| Management And General | $15,806 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,687 | TotalAmt |
| Program Services | $1,721 | ProgramServicesAmt |
| Management And General | $6,966 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,624,492 | TotalAmt |
| Program Services | $1,584,949 | ProgramServicesAmt |
| Management And General | $39,543 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,514 | TotalAmt |
| Program Services | $1,181 | ProgramServicesAmt |
| Management And General | $15,333 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,473 | TotalAmt |
| Management And General | $148,473 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,960 | TotalAmt |
| Program Services | $255,725 | ProgramServicesAmt |
| Management And General | $94,235 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,562 | TotalAmt |
| Program Services | $64,923 | ProgramServicesAmt |
| Management And General | $1,639 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTION SERVICES | $366,573 | $366,573 | |
| FOOD PURCHASES | $153,543 | $153,543 | |
| COURSE MATERIALS/SUPPLI | $85,989 | $85,482 | $507 |
| DUES AND FEES | $23,428 | $22,409 | $1,019 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,942 | TotalAmt |
| Program Services | $9,306 | ProgramServicesAmt |
| Management And General | $15,636 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,088,574 | TotalAmt |
| Program Services | $4,425,075 | ProgramServicesAmt |
| Management And General | $663,499 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,746 | BOYAmt |
| EOY | $71,489 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,136 | BOYAmt |
| EOY | $140,308 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,213 | BOYAmt |
| EOY | $20,474 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,247,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,101,360 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,501,177 | BOYAmt |
| EOY | $1,145,791 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,375 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,812,647 | BOYAmt |
| EOY | $1,378,062 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,274 | BOYAmt |
| EOY | $299,588 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,764,451 | BOYAmt |
| EOY | $3,729,157 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,822 | BOYAmt |
| EOY | $94,888 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,321,243 | BOYAmt |
| EOY | $1,321,243 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,936,790 | BOYAmt |
| EOY | $5,444,876 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,124,143 | BOYAmt |
| EOY | -$4,066,814 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,124,143 | BOYAmt |
| EOY | -$4,066,814 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,812,647 | BOYAmt |
| EOY | $1,378,062 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$942,671 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $213,681 | OtherCostOrOtherBasisAmt |
| Depreciation | $104,728 | DepreciationAmt |
| Book Value | $108,953 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,033,470 | OtherCostOrOtherBasisAmt |
| Depreciation | $996,632 | DepreciationAmt |
| Book Value | $1,036,838 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,145,791 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL LEASE OBLIGATION | Desc |
| Amt | $1,321,243 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,321,243 | TotalLiabilityAmt |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION IS A PUBLIC SCHOOL PURSUANT TO THE ENABLING STATUTE (IC 20-5 5-2-2), THE ORGANIZATION IS SUBJECT TO ALL FEDERAL AND STATE LAWS THAT PROHIBIT DISCRIMINATION. |
| SCHEDULE E, PART I, LINE 6 | GRANTS AND SUPPORT ARE RECEIVED FROM BOTH FEDERAL AND STATE GOVERNMENTS. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARPE DIEM LEARNING SYSTEMS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | CARPE DIEM LEARNING SYSTEMS LLC IS OWNED BY CEO RICK OGSTON | RelationshipDescriptionTxt |
| Transaction | $13,519 | TransactionAmt |
| Transaction | CARPE DIEM LEARNING SYSTEMS LLC IS OWNED BY CEO RICK OGSTON. CARPE DIEM LEARNING SYSTEMS LLC PROVIDES SUPERINTENDENT SERVICES TO OVERSEE ACADEMIC LEADERSHIP AND THE LEARNING MODEL. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND PROVIDES THEIR COMMENTS AND RECOMMENDATIONS TO THE BOARD OF DIRECTORS PRIOR TO FINAL APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT UPON ANY DISCLOSURE OF A CONFLICT - THE INTERESTED PERSON IS EXCUSED FROM A BOARD OR COMMITTEE MEETING WHILE THE CONFLICT IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS BY A TWO-THIRDS VOTE. THEY WILL THEN PROCEED ACCORDINGLY AND EVALUATE ALL ATERNATIVES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION RECOMMENDATIONS FOR TOP OFFICIALS, OFFICERS AND KEY EMPLOYEES ARE BASED ON EXPERIENCE AND CURRENT MARKET FACTORS. THEY ARE REVIEWED ANNUALLY BY A NEUTRAL THIRD-PARTY MANAGEMENT COMPANY. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON THE STATE BOARD OF ACCOUNTS WEBSITE, AS WELL AS AVAILABLE BY REQUEST TO THE SCHOOL, WHETHER THE REQUEST BE VERBAL OR WRITTEN. |
| FORM 990 PART VII | THE COMPENSATION OF THE CEO AND A PORTION OF THE COO COMPENSATION WAS PAID TO DESERT VIEW PAYMENT AND LEARNING SCHOOLS OF TX FOR SERVICES DURING THE YEAR WHICH INCLUDED FEES PAID FOR CEO AND COO DUTIES. THE APPROPRIATE COMPENSATION IS REPORTED ON PART VII, SECTION A FOR THE YEAR ENDED JUNE 30, 2017. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THIS ORGANIZATION CLOSED THEIR SCHOOL JUNE 30, 2018 AND WAS DEALING WITH MAKING THE DECISION PRIOR TO JUNE 30, 2017 AND THE CONSEQUENCES OF THIS DECISION FOR EACH YEAR. DURING THIS TIME, THE ORGANIZATION INADVERTENTLY MISSED FILING THE FIRST EXTENSION OF TIME TO EXTEND THE RETURN TO FEBRUARY 15, 2018, AS WELL AS THE SECOND EXTENSION OF TIME TO EXTEND THE RETURN TO MAY 15, 2018. THE ORGANIZATON REASONABLY RELIED ON THE MANAGEMENT COMPANY TO GATHER THE TAX RETUN INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2017.THE ORGANIZATION HAS REASONABLE CAUSE FOR ITS LATE FILING OF FORM 990. SECTION 6651(A)(1) OF THE INTERNAL REVENUE CODE PROVIDES THAT NO PENALTY SHOULD BE IMPOSED WITH RESPECT TO A LATE FILING IF SUCH LATE FILING IS DUE TO REASONABLE CAUSE. TREASURY REGULATION SECTION 301.6651-1(C) FINDS THAT A REASONABLE CAUSE FOR FAILURE TO FILE TO BE PRESENT WHEN; A TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE AND WAS NEVERTHELESS UNABLE TO FILE THE RETURN WITHIN THE PRESCRIBED TIME. THE DETERMINATION OF WHETHER A TAXPAYER ACTED WITH REASONABLE CAUSE AND IN GOOD FAITH IS MADE ON A CASE-TO-CASE BASIS, TAKING INTO ACCOUNT ALL PERTINENT FACTS AND CIRCUMSTANCES.FOR THE REASONS ABOVE, THE TAXPAYER REQUESTS THAT ALL PENALTIES BE ABATED. | ExplanationTxt |