2018-11-02T15:04:16-05:00 2017-06-30 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 462400857 990 2016-07-01 455235667 CARPE DIEM INDIANA INC CARP 3179217497 2240 NORTH MERIDIAN STREET INDIANAPOLIS IN 46208 NICK FLEEGE TREASURER 3179217497 2018-11-01 1 CASSE TATE P01271193 3175802000 2018-11-01 64.132.79.19 2018-11-01 15:17:17 ED P 14CC9C985472304E422B44229A61F7EA70527D6E 32D6E5302DDFCA2548E3AA27DA2866317450AC0D 2016 2018-06-14 16:35:46Z JAY CUNNINGHAM 2240 NORTH MERIDIAN STREET INDIANAPOLIS IN 46208 4145903 0 X N/A X 2012 IN CARPE DIEM IS A TUITION-FREE PUBLIC CHARTER SCHOOL SUCCESSFULLY EDUCATING 6-12TH GRADE STUDENTS IN A SAFE, STUDENT-FOCUSED ENVIRONMENT. 6 6 61 6 0 0 3714513 4108241 0 37662 0 0 11217 0 3725730 4145903 0 22 0 0 2839888 1811517 0 0 0 3651949 3277035 6491837 5088574 -2766107 -942671 1812647 1378062 4936790 5444876 -3124143 -4066814 CARPE DIEM IS A TUITION-FREE PUBLIC CHARTER SCHOOL SUCCESSFULLY EDUCATING 6-12TH GRADE STUDENTS IN A SAFE, STUDENT-FOCUSED ENVIRONMENT. 0 0 4425075 22 37662 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. 4425075 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 61 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X CHARTER SCHOOL MANAGEMENT CORP 3174079640 641 WASHINGTON ST COLUMBUS IN 47201 JASON BEARCE CHAIRPERSON 2.00 X X 0 0 0 KATRINA CLINGERMAN DIRECTOR 1.00 X 0 0 0 LISA MAXWELL-FRIEDEN DIRECTOR 1.00 X 0 0 0 JAY CUNNINGHAM DIRECTOR 1.00 X 0 0 0 STEVE KLIPSCH DIRECTOR 1.00 X 0 0 0 TIM CLARK DIRECTOR 1.00 X 0 0 0 NICK FLEEGE COO 40.00 X 15250 0 0 RICK OGSTON CEO 40.00 X 46416 0 0 61666 0 0 0 0 0 0 CARPE DIEM LEARNING SYSTEMS 301 N BREIEL BLVD MIDDLETOWN OH 45042 CMO 357284 ARAMARK SERVICES INC 40 S ALABAMA ST INDIANAPOLIS IN 46204 FOOD SERVICE 189667 FLIPSWITCH 2501 NORTH ARIZONA AVENUE CHANDLER AZ 85225 SOFTWARE/WEB PROGRAM 125000 CHARTER SCHOOL MANAGEMENT CORPORATION 43460 RIDGE PARK DRIVE STE 100 TEMECULA CA 92590 BACK OFFICE 120000 4 3758627 349614 4108241 PROGRAM SERVICES 611600 37662 37662 37662 4145903 37662 0 0 22 22 61666 60432 1234 1379526 1347032 32494 3859 3772 87 249757 244126 5631 116709 114078 2631 275416 73088 202328 108813 28876 79937 23643 7837 15806 8687 1721 6966 1624492 1584949 39543 16514 1181 15333 148473 148473 349960 255725 94235 66562 64923 1639 INSTRUCTION SERVICES 366573 366573 FOOD PURCHASES 153543 153543 COURSE MATERIALS/SUPPLI 85989 85482 507 DUES AND FEES 23428 22409 1019 24942 9306 15636 5088574 4425075 663499 0 35746 71489 147136 140308 118213 20474 2247151 1101360 1501177 1145791 10375 0 1812647 1378062 501274 299588 2764451 3729157 349822 94888 1321243 1321243 4936790 5444876 X -3124143 -4066814 -3124143 -4066814 1812647 1378062 -942671 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 213681 104728 108953 2033470 996632 1036838 1145791 CAPITAL LEASE OBLIGATION 1321243 1321243 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. CARPE DIEM LEARNING SYSTEMS LLC CARPE DIEM LEARNING SYSTEMS LLC IS OWNED BY CEO RICK OGSTON 13519 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. 0 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. 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.