PEMAYETV EMAHAKV INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PEMAYETV EMAHAKV INC (EIN 20-3717841)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-02
IRS object ID: 201400139349300300
Schema version: 2012v2.0
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-02T06:04:35-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT WALKER CPA PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	709 W AZEELE ST	AddressLine1
City	TAMPA	City
State	FL	State
ZIP Code	33606	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	203717841	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PEMAYETV EMAHAKV INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PEMA	NameControl
Phone	8634672501	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6300 STIRLING RD	AddressLine1
City	HOLLYWOOD	City
State	FL	State
ZIP Code	33024	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JAMES E BILLIE	Name
Title	CHAIRMAN	Title
Phone	8634672501	Phone
Date Signed	2013-10-29	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROBERT WALKER CPA	Name
Phone	8136248643	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JAMES E BILLIE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	6300 STIRLING RD	AddressLine1
City	HOLLYWOOD	City
State	FL	State
ZIP Code	33024	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5528170	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	TO OPERATE TWO CHARTER SCHOOLS IN GLADES COUNTY, FLORIDA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	85	TotalNbrEmployees
Total Nbr Volunteers	15	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	3858148	ContributionsGrantsPriorYear
Contributions Grants Current Year	3673448	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1766157	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1677952	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	176770	OtherRevenueCurrentYear
Total Revenue Prior Year	5624305	TotalRevenuePriorYear
Total Revenue Current Year	5528170	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5522738	OtherExpensePriorYear
Other Expenses Current Year	5855688	OtherExpensesCurrentYear
Total Expenses Prior Year	5522738	TotalExpensesPriorYear
Total Expenses Current Year	5855688	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	101567	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-327518	RevenuesLessExpensesCY
Total Assets BOY	1342907	TotalAssetsBOY
Total Assets EOY	1026931	TotalAssetsEOY
Total Liabilities BOY	410088	TotalLiabilitiesBOY
Total Liabilities EOY	421630	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	932819	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	605301	NetAssetsOrFundBalancesEOY
Mission Description	TO OPERATE TWO CHARTER SCHOOLS IN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	5379353	Expense
Revenue	5528170	Revenue
Description	THE CHARTER SCHOOL PROVIDES EDUCATIONAL SERVICES TO STUDENTS IN GRADES K-8.	Description
Total Program Service Expense	5379353	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	85	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCHOOL FINANCIAL SERVICES INC	NamePerson
Telephone Number	8505474566	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	116 PENNSYLVANIA AVE	AddressLine1
City	BONIFAY	City
State	FL	State
ZIP Code	32425	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Individual Trustee Or DirectorIndividualTrusteeOrDirector
BRIAN GRESETH
PRINCIPAL	40.00	X	X	120973
JAMES E BILLIE
CHAIRMAN	0.50				X
MANUEL M TIGER
DIRECTOR	0.50				X
ANDREW J BOWERS JR
DIRECTOR	0.50				X
MARCELLUS W OSCEOLA JR
DIRECTOR	0.50				X
TONY SANCHEZ JR
DIRECTOR	0.50				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	120973	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHARTER SCHOOL ASSOCIATES INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	12524 W ATLANTIC BLVD	AddressLine1
City	CORAL SPRINGS	City
State	FL	State
ZIP Code	33071	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	MANAGEMENT	DescriptionOfServices
Compensation	142433	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	75000	GovernmentGrants
All Other Contributions	3598448	AllOtherContributions
Total Contributions	3673448	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	FTE-PER STUDENT FUNDING	Description
Business Code	900099	BusinessCode
Total Revenue Column	1677952	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	1677952	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER MISC. REVENUE	Description
Business Code	900099	BusinessCode
Total Revenue Column	176770	TotalRevenueColumn
Related Or Exempt Function Income	176770	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	176770	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5528170	TotalRevenueColumn
Related Or Exempt Function Income	1854722	RelatedOrExemptFunctionIncome

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	104347	Total
Program Services	104347	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
INSTRUCTION	4026325	4026325
PUPIL PERSONNEL SERVICES	136491	136491
INSTRUCTIONAL MEDIA	62380	62380
INSTRUCTION & CURRICULUM DEVELOPMENT	765	765

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1525380	Total
Program Services	1049045	ProgramServices
Management And General	476335	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5855688	Total
Program Services	5379353	ProgramServices
Management And General	476335	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	622870	BOY
EOY	494236	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	683119	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	286418	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	372710	BOY
EOY	396701	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	347327	BOY
EOY	135994	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1342907	BOY
EOY	1026931	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	410088	BOY
EOY	421630	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	410088	BOY
EOY	421630	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	372710	BOY
EOY	396701	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	560109	BOY
EOY	208600	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	932819	BOY
EOY	605301	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1342907	BOY
EOY	1026931	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-327518	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	149552	InvestmentCostOrOtherBasis
Depreciation	13435	Depreciation
Book Value	136117	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	533567	InvestmentCostOrOtherBasis
Depreciation	272983	Depreciation
Book Value	260584	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	396701	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	DUE FROM OTHER AGENCY	Description
Book Value	135994	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	135994	TotalBookValueOtherAssets

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Line 3	THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES AND VIDEOS.
Line 6b	RECEIVES GRANTS THROUGH THE FLORIDA DEPT OF EDUCATION

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
SEMINOLE TRIBE OF FLORIDA BOARD MEM
BOARD MEMBERS	3598448	DONATIONS	false
SEMINOLE TRIBE OF FLORIDA BOARD MEM
BOARD MEMBERS	11	FACILITIES LEASE	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11b	THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND A
	DRAFT IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW.
	THE FINAL 990 IS PROVIDED TO THE BOARD FOR APPROVAL.
Pt VI, Line 12c	AT EACH BOARD MEETING, THE AGENDA IS NOTATED TO REMIND
	BOARD MEMBERS TO RECUSE FROM VOTING ON ANY ITEM THAT
	MAY BE A CONFLICT OF INTEREST.
Pt VI, Line 15b	THE PRINCIPAL IS PAID IN ACCORDANCE WITH THE SCHOOL
	DISTRICT'S PAY SCALE.
Form 990, Part IX, Line 24f	INSTRUCTIONAL STAFF TRAINING 37108. 37108. 0. 0. INSTRUCTIONAL RELATED TECHNOLOGY 11333. 11333. 0. 0. BOARD OF EDUCATION 271789. 0. 271789. 0. SCHOOL ADMINISTRATION 409092. 204546. 204546. 0. FACILITIES ACQ. & CONSTRUCTION 3667. 3667. 0. 0. FOOD SERVICES 449617. 449617. 0. 0. PUPIL TRANSPORTATION 100. 100. 0. 0. OPERATION OF PLANT 265506. 265506. 0. 0. MAINTENANCE OF PLANT 55024. 55024. 0. 0. COMMUNITY SERVICE 22144. 22144. 0. 0.