CHARTER SCHOOL OF NEW CASTLE INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CHARTER SCHOOL OF NEW CASTLE INC (EIN 86-1105534)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-09
- IRS object ID
- 201600409349300625
- Schema version
- 2014v6.0
- 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 | 2016-02-09T07:56:52-08:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAGGERTY & HAGGERTY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 510 PHILADELPHIA PIKE | AddressLine1Txt |
| City | WILMINGTON | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861105534 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FAMILY FOUNDATIONS ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FAMI | BusinessNameControlTxt |
| Phone | 3023248901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 170 LUKENS DRIVE | AddressLine1Txt |
| City | NEW CASTLE | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19720 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES S MCDOWELL | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 3023248901 | PhoneNum |
| Signature | 2015-09-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | VINCENT S BARBONE CPA CFE | PreparerPersonNm |
| Phone | 3027626380 | PhoneNum |
| Preparation | 2016-02-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES S MCDOWELL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 170 LUKENS DRIVE | AddressLine1Txt |
| City | NEW CASTLE | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,141,001 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FAMILYFOUNDATIONSACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | A CHARTER SCHOOL A CHARTER SCHOOL WITH A MISSION THAT ACKNOWLEDGES THE LEARNING DIFFERENCES OF EACH INDIVIDUAL CHILD AND NURTURES THE UNIQUENESS OF EACH FAMILY STRUCTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $8,914,268 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,224,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $236,008 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,760,992 | CYProgramServiceRevenueAmt |
| CY Investment Income | $15,892 | CYInvestmentIncomeAmt |
| CY Other Revenue | $140,067 | CYOtherRevenueAmt |
| PY Total Revenue | $9,150,276 | PYTotalRevenueAmt |
| CY Total Revenue | $9,141,001 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,146,865 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,911,571 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,401,006 | PYOtherExpensesAmt |
| CY Other Expenses | $4,155,773 | CYOtherExpensesAmt |
| PY Total Expenses | $8,547,871 | PYTotalExpensesAmt |
| CY Total Expenses | $9,067,344 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $602,405 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $73,657 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,130,891 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,951,027 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,837,598 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,757,972 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,293,293 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $193,055 | NetAssetsOrFundBalancesEOYAmt |
| Mission | A CHARTER SCHOOL | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,353,131 | ExpenseAmt |
| Revenue | $2,760,992 | RevenueAmt |
| Desc | FAMILY FOUNDATIONS ACADEMY, INC. IS A PUBLIC SCHOOL ESTABLISHED UNDER A CHARTER GRANTED BY THE STATE OF DELAWARE DEPARTMENT OF EDUCATION AND DELAWARE STATE BOARD OF EDUCATION PURSUANT TO TITLE 14, CHAPTER 5 OF THE DELAWARE CODE. THE MISSION OF THE ACADEMY IS TO ACKNOWLEDGE THE LEARNING DIFFERENCES OF EACH INDIVIDUAL CHILD AND NURTURE THE UNIQUENESS TO EACH FAMILY STRUCTURE. TOTAL ENROLLMENT AT THE ACADEMY FOR THE CURRENT FISCAL YEAR IS 811 STUDENTS. | Desc |
| Total Program Service Expenses | $8,353,131 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | false | 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 | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (true) | 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 |
| 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 | CHARLES S MCDOWELL | PersonNm |
| Phone | 3023248901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 170 LUKENS DRIVE | AddressLine1Txt |
| City | NEW CASTLE | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19720 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHARLES S MCDOWELL ESQ | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| THOMAS C HUMPHREY | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHARLES H TOLIVER IV | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JASON P CASPER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NAKISHA WILLIAMS BAILEY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GENEER JOHNSON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS P PRESTON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAMONT W BROWNE EDD | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| DR TENNELL BREWINGTON | |||||||
| FORMER CO-DIRECTOR | 0.00 | Yes (X) | $116,274 | $0 | $27,547 | Yes (X) | |
| SEAN MOORE | |||||||
| FORMER CO-DIRECTOR | 0.00 | Yes (X) | $115,506 | $0 | $27,364 | Yes (X) | |
| BYRON BROOKS | |||||||
| FORMER PRESIDENT | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MONNICA MAY | |||||||
| FORMER BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GREGORY SMITH | |||||||
| FORMER BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RAYNE FLETCHER | |||||||
| FORMER BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID ALSTON | |||||||
| FORMER BOARD MEMBER, TEACHER REPRESENTATIVE | 0 | Yes (X) | |||||
| ELIJAH WILSON | |||||||
| FORMER BOARD MEMBER | 1 | Yes (X) | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $231,780 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $54,911 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ST MATTHEW SCHOOL | |||||
| 1400 1 FALLON AVE | WILMINGTON | DE | 19804 | SCHOOL BUILDING RENTAL | $401,723 |
| ADVANCED STUDENT TRANSPORTATION INC | |||||
| 1400 FIRST STATE BLVD | WILMINGTON | DE | 19804 | STUDENT BUS TRANSPORTATION | $383,806 |
| US FOODS INC | |||||
| 9399 WEST HIGGINS ROAD | ROSEMONT | IL | 60018 | STUDENT MEALS | $263,371 |
| FOX ROTHSCHILD LLP | |||||
| 2000 MARKET ST 20TH FLOOR | PHILADELPHIA | PA | 19103 | LEGAL SERVICES | $258,116 |
| FIRST STUDENT INC | |||||
| 600 VINE STREET STE 1400 | CINCINNATI | OH | 45202 | STUDENT BUS TRANSPORTATION | $252,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $6,224,050 | GovernmentGrantsAmt |
| Total Contributions | $6,224,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| CHARGES TO SCHOOL DISTRICTS | 900099 | $2,624,788 |
| FOOD AND SERVICE FEES | 900099 | $136,204 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,760,992 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,892 | TotalRevenueColumnAmt |
| Exclusion | $15,892 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $140,067 | TotalRevenueColumnAmt |
| Exclusion | $140,067 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $140,067 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,141,001 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,760,992 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $155,959 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,848 | TotalAmt |
| Program Services | $82,924 | ProgramServicesAmt |
| Management And General | $82,924 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,530,258 | TotalAmt |
| Program Services | $3,353,745 | ProgramServicesAmt |
| Management And General | $176,513 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,437 | TotalAmt |
| Program Services | $354,264 | ProgramServicesAmt |
| Management And General | $41,173 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546,343 | TotalAmt |
| Program Services | $541,362 | ProgramServicesAmt |
| Management And General | $4,981 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,685 | TotalAmt |
| Program Services | $253,838 | ProgramServicesAmt |
| Management And General | $19,847 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,811 | TotalAmt |
| Program Services | $82,406 | ProgramServicesAmt |
| Management And General | $82,405 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,563 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $105,563 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,714 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $139,714 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,702 | TotalAmt |
| Program Services | $478,702 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,590 | TotalAmt |
| Program Services | $87,590 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,164,414 | TotalAmt |
| Program Services | $1,124,622 | ProgramServicesAmt |
| Management And General | $39,792 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,275 | TotalAmt |
| Program Services | $7,275 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,085 | TotalAmt |
| Program Services | $217,085 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,171 | TotalAmt |
| Program Services | $141,171 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,328 | TotalAmt |
| Program Services | $25,012 | ProgramServicesAmt |
| Management And General | $1,316 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PUPIL TRANSPORTATION | $642,246 | $642,246 | $0 | $0 |
| FOOD SERVICE COSTS | $400,480 | $400,480 | $0 | $0 |
| SUPPLIES AND MATERIALS | $367,364 | $348,996 | $18,368 | $0 |
| OPERATING SUPPLIES | $56,492 | $56,492 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,538 | TotalAmt |
| Program Services | $154,921 | ProgramServicesAmt |
| Management And General | $1,617 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,067,344 | TotalAmt |
| Program Services | $8,353,131 | ProgramServicesAmt |
| Management And General | $714,213 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,070,624 | BOYAmt |
| EOY | $2,394,913 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $33,113 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $76,469 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,421,445 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,456,861 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,060,267 | BOYAmt |
| EOY | $2,964,584 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $481,948 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,130,891 | BOYAmt |
| EOY | $5,951,027 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,167,843 | BOYAmt |
| EOY | $615,951 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,669,755 | BOYAmt |
| EOY | $3,288,060 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $379,833 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,474,128 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,837,598 | BOYAmt |
| EOY | $5,757,972 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,293,293 | BOYAmt |
| EOY | $193,039 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,293,293 | BOYAmt |
| EOY | $193,055 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,130,891 | BOYAmt |
| EOY | $5,951,027 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $73,657 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $140,989 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$1,314,884 | OtherChangesInNetAssetsAmt |
| 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,235,120 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,270,536 | DepreciationAmt |
| Book Value | $2,964,584 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $186,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $186,325 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,964,584 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED CONTRIBUTIONS AND CHANGES IN PROPORTION RELATED TO PENSION ACTIVITY | Desc |
| Book Value | $481,948 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $481,948 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $634,220 |
| DEFERRED INVESTMENT EARNINGS RELATED TO PENSION ACTIVITY | $839,908 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,474,128 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $9,141,001 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $9,141,001 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,141,001 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,067,344 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,067,344 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,067,344 | TotalExpensesPerForm990Amt |
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 | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Line 3 | FAMILY FOUNDATIONS ACADEMY, INC IS AN EQUAL OPPORTUNITY EMPLOYER AND DOES NOT DISCRIMINATE OR DENY SERVICES ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER, DISABILITY OR AGE. |
| Line 6b | THE ACADEMY IS CONSIDERED TO BE A COMPONENT UNIT OF THE STATE OF DELAWARE. A COMPONENT UNIT, ALTHOUGH A LEGALLY SEPARATE ENTITY, IS IN SUBSTANCE, PART OF THE STATE OF DELAWARE'S OPERATIONS. AS SUCH, THE ACADEMY RECEIVES FINANCIAL ASSISTANCE PRIMARILY FROM FEDERAL, STATE AND LOCAL GOVERNMENTS. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| DR T BREWINGTON | |||||||
| FORMER DIRECTOR | MISAPPROPRIATED FDS | Yes (X) | $18,921 | $9,461 | false | Yes (true) | Yes (true) |
| MR S MOORE | |||||||
| FORMER DIRECTOR | MISAPPROPRIATED FDS | Yes (X) | $67,008 | $67,008 | false | Yes (true) | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $76,469 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| PATRICIA BROOKS | |||
| BYRON BROOKS, BOARD PRESIDENT | $77,601 | CONSULTANT AGREEMENT | false |
| EASTSIDE CHARTER SCHOOL | |||
| SHARED MANAGEMENT TEAM | $164,811 | MANAGEMENT AGREEMENT | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | FORM 990, PART I, LINES 8 AND 9: CHARTER SCHOOLS IN DELAWARE RECEIVE A PORTION OF THEIR FUNDING FROM LOCAL SCHOOL DISTRICTS [CALCULATED BASED ON THE SCHOOL DISTRICT'S COST PER STUDENT] IN WHICH THE STUDENTS RESIDE. THE DIFFERENCE BETWEEN THE FY14 AND THE FY15 PRESENTATION IS THE TREATMENT OF THE FUNDING RECEIVED FROM THE LOCAL SCHOOL DISTRICTS. IN FY15, THE FUNDING RECEIVED FROM THE LOCAL SCHOOL DISTRICTS IS REPORTED AS TUITION [PROGRAM SERVICE REVENUE] VERSUS GRANT REVENUE AS REPORTED ON FY14 FORM 990. |
| Pt VI, Line 2 | CHARLES S. MCDOWELL, THOMAS C. HUMPHREY, AND CHARLES H. TOLIVER IV ARE MEMBERS OF THE BOARD OF DIRECTORS FOR BOTH THE FAMILY FOUNDATIONS ACADEMY, INC AND THE EASTSIDE CHARTER SCHOOL. |
| Pt VI, Line 5 | FOR DETAIL REFER TO SCHEDULE L, PART II. |
| Pt VI, Line 11b | FEDERAL FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND THE BOARD PRESIDENT BEFORE A COPY IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR APPROVAL TO FILE WITH THE IRS. |
| Pt VI, Line 12c | DURING EACH BOARD MEETING BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST. |
| Pt VI, Line 15a | THE CURRENT BOARD OF DIRECTORS APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARATIVE MARKET DATA. |
| Pt VI, Line 15b | THE EXECUTIVE DIRECTOR APPROVES COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON COMPARATIVE MARKET DATA. |
| Pt VI, Line 19 | THESE DOCUMENTS AND OTHERS ARE AVAILABLE UPON REQUEST AT THE ACADEMY'S ADMINISTRATIVE OFFICES. |
| Pt XI | OTHER CHANGES OF $(1,314,884) CONSIST OF A CHANGE IN ACCOUNTING PRINCIPLES RESULTING FROM THE IMPLEMENTATION OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD [GASB] STATEMENTS NO. 68 AND 71 WICH RELATE TO PENSIONS. |
| Other | PAGE 1, PART I, LINE 5: BECAUSE THE CHARTER SCHOOL [ACADEMY] IS CONSIDERED A COMPONENT UNIT OF THE STATE OF DELAWARE, THE EMPLOYEES OF THE CHARTER SCHOOL ARE CONSIDERED STATE OF DELAWARE EMPLOYEES FOR PURPOSES OF PAYROLL REPORTING. IT IS FOR THIS REASON THAT NO EMPLOYEES ARE REPORTED ON THE FEDERAL FORM 990. |
| Form 990, Part IX, Line 24f | COMMUNICATIONS 32343. 30726. 1617. 0. STUDENT ACTIVITY 124195. 124195. 0. 0. |