COMMUNITY ACADEMY PUBLIC CHARTER SCHOOL INC: Form 990, tax year 2010
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- Organization
- COMMUNITY ACADEMY PUBLIC CHARTER SCHOOL INC (EIN 52-2112449)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-03-06
- IRS object ID
- 201220669349300912
- Schema version
- 2010v3.4
- 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) |
|---|---|---|
| Timestamp | 2012-03-06T08:40:37-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SB & Company LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 International Circle Suite 5500 | AddressLine1 |
| City | Hunt Valley | City |
| State | MD | State |
| ZIP Code | 21030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522112449 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Academy Public Charter School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 2022345437 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1351 Nicholson Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20011 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Lynne Cowan | Name |
| Title | Board Secretary | Title |
| Phone | 2022345437 | Phone |
| Date Signed | 2012-01-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | James E Marshall Jr | Name |
| Phone | 4105840060 | Phone |
| Date Prepared | 2012-03-06 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Lynne Cowan | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1351 Nicholson Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20011 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 29616364 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.capcs.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | The mission of the Community Academy is to create child and family-centered community learning environments that offer world class preschool through eighth grade education to neighborhood children while serving the diverse educational and social needs of their families. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 443 | TotalNbrEmployees |
| Total Nbr Volunteers | 500 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5560192 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2672407 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 19763954 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 26747834 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 31328 | InvestmentIncomePriorYear |
| Investment Income Current Year | 23807 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 59721 | OtherRevenuePriorYear |
| Other Revenue Current Year | 172316 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 25415195 | TotalRevenuePriorYear |
| Total Revenue Current Year | 29616364 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14560350 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 16971168 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10379378 | OtherExpensePriorYear |
| Other Expenses Current Year | 11902020 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 24939728 | TotalExpensesPriorYear |
| Total Expenses Current Year | 28873188 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 475467 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 743176 | RevenuesLessExpensesCY |
| Total Assets BOY | 37089450 | TotalAssetsBOY |
| Total Assets EOY | 36548285 | TotalAssetsEOY |
| Total Liabilities BOY | 32793824 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 31509483 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4295626 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5038802 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The mission of the Community Academy is to create child and family-centered community learning environments that offer world class preschool through eighth grade education to neighborhood children while serving the diverse educational and social needs of their families. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 23172865 | Expense |
| Revenue | 25858892 | Revenue |
| Description | Charter School Programs: Academy - Academic programs from Pre-Kindergarten to Grade 8. Strives to create a child and community centered school/educational learning environment. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 647344 | Expense |
| Revenue | 83540 | Revenue |
| Description | Charter School Programs: Kids House - Provides academic support, recreation activities, adult supervision and a family style meal to the students in the after school program. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1159720 | Expense |
| Revenue | 816565 | Revenue |
| Description | Charter School Programs: Food Service - Students are provided with two meals, breakfast and lunch while school is in session. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 24979929 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 125 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 443 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Thinh Nguyen | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2022345437 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1351 Nicholson Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20011 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Francis Smith | |||||||
| Board Chair | 2.00 | X | X | 0 | 0 | 0 | |
| Terry Chili | |||||||
| Board Co-Vice Chair | 2.00 | X | X | 0 | 0 | 0 | |
| Shelley Rawlings | |||||||
| Board Co-Vice Chair | 2.00 | X | X | 0 | 0 | 0 | |
| Greshaun Fulgham | |||||||
| Board Treasurer | 2.00 | X | X | 0 | 0 | 0 | |
| Lynne D Cowan | |||||||
| Board Secretary | 40.00 | X | X | 67331 | 0 | 2020 | |
| Pamela Bankett | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Reuben Cannon | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Frederick Davy | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Helen Williams | |||||||
| Trustee | 20.00 | X | 25970 | 0 | 0 | ||
| Charlene W Thomas | |||||||
| Parent Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Sharon Thomas | |||||||
| Parent Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Wesley Harvey | |||||||
| Director of Operations & Finance | 40.00 | X | 0 | 0 | 0 | ||
| Gayle Upson | |||||||
| Director of Curriculum | 40.00 | 125933 | 0 | 4037 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 219234 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 6057 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Community Action Partners & Charter Scho | |||||
| 1351 Nicholson Street NW | Washington | DC | 20011 | Management Services for CAPCS | 1100000 |
| K12 Inc | |||||
| 2300 Corporate Park Drive | Herndon | VA | 20171 | Education for online CAPCS students | 799923 |
| Knowledge Learning Corporation dba Champ | |||||
| 650 NE Holladay Street Ste 1400 | Portland | OR | 97232 | Before and After School Programs | 647344 |
| Preferred Meal Systems | |||||
| 8152 Solutions Center | Chicago | IL | 606778001 | Food Services | 516038 |
| Revolution Foods Inc | |||||
| 8383 Capwell Drive8383 Capwell | Oakland | CA | 94621 | Food Services | 244407 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Government Grants | 2634344 | GovernmentGrants |
| All Other Contributions | 38063 | AllOtherContributions |
| Total Contributions | 2672407 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Pupil allocations | 611710 | 23555478 | 23555478 |
| Supplemental special n | 611710 | 2292251 | 2292251 |
| Sales and services | 611710 | 816565 | 816565 |
| Tuition and fees | 611710 | 83540 | 83540 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 26747834 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23807 | TotalRevenueColumn |
| Exclusion | $23,807 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 161153 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 161153 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 161153 | TotalRevenueColumn |
| Exclusion | $161,153 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous Revenue | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 11163 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11163 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 11163 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29616364 | TotalRevenueColumn |
| Related Or Exempt Function Income | 26758997 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $184,960 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93560 | Total |
| Program Services | 82701 | ProgramServices |
| Management And General | 10859 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13989749 | Total |
| Program Services | 12365977 | ProgramServices |
| Management And General | 1623772 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125485 | Total |
| Program Services | 110920 | ProgramServices |
| Management And General | 14565 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1517407 | Total |
| Program Services | 1341284 | ProgramServices |
| Management And General | 176123 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1244967 | Total |
| Program Services | 1100465 | ProgramServices |
| Management And General | 144502 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1100000 | Total |
| Management And General | 1100000 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61016 | Total |
| Program Services | 22981 | ProgramServices |
| Management And General | 38035 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97751 | Total |
| Program Services | 36818 | ProgramServices |
| Management And General | 60933 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3092578 | Total |
| Program Services | 3066456 | ProgramServices |
| Management And General | 26122 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93013 | Total |
| Program Services | 70683 | ProgramServices |
| Management And General | 22330 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2855225 | Total |
| Program Services | 2711875 | ProgramServices |
| Management And General | 143350 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1595570 | Total |
| Program Services | 1522207 | ProgramServices |
| Management And General | 73363 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69769 | Total |
| Program Services | 10579 | ProgramServices |
| Management And General | 59190 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1791018 | Total |
| Program Services | 1671515 | ProgramServices |
| Management And General | 119503 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91082 | Total |
| Program Services | 66822 | ProgramServices |
| Management And General | 24260 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Training & prof. develo | 481400 | 432638 | 48762 |
| Miscellaneous | 369914 | 166904 | 203010 |
| Maintenance | 203684 | 199104 | 4580 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28873188 | Total |
| Program Services | 24979929 | ProgramServices |
| Management And General | 3893259 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1888025 | BOY |
| EOY | 2236242 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 554708 | BOY |
| EOY | 727874 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1479872 | BOY |
| EOY | 1537181 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59520 | BOY |
| EOY | 229456 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3411940 | BOY |
| EOY | 3276784 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 35046266 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6573606 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29641982 | BOY |
| EOY | 28472660 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53403 | BOY |
| EOY | 68088 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37089450 | BOY |
| EOY | 36548285 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3956863 | BOY |
| EOY | 4208274 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 417107 | BOY |
| EOY | 599375 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28388039 | BOY |
| EOY | 26689273 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31815 | BOY |
| EOY | 12561 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32793824 | BOY |
| EOY | 31509483 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4295626 | BOY |
| EOY | 5038802 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4295626 | BOY |
| EOY | 5038802 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37089450 | BOY |
| EOY | 36548285 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 743176 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
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
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23774885 | OtherCostOrOtherBasis |
| Depreciation | 1260205 | Depreciation |
| Book Value | 22514680 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8493947 | OtherCostOrOtherBasis |
| Depreciation | 3295722 | Depreciation |
| Book Value | 5198225 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1773016 | OtherCostOrOtherBasis |
| Depreciation | 1421610 | Depreciation |
| Book Value | 351406 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1004418 | OtherCostOrOtherBasis |
| Depreciation | 596069 | Depreciation |
| Book Value | 408349 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 28472660 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Liabilities | Description |
| Amount | $12,561 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 12561 | TotalOfAmounts |
| Total Revenue | 29616364 | TotalRevenue |
| Total Expenses | 28873188 | TotalExpenses |
| Excess Or Deficit For Year | 743176 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 743176 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 29616364 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 29616364 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 29616364 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 28873188 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 28873188 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 28873188 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | CAPCS publicizes its nondiscriminatory policy on its brochures and on its website. This is standard to ensure that the general community is aware at all times of CAPCS's nondiscriminatory policy. |
| Explanation of Document Retention | Schedule E, Part I, Line 4 | There are no scholarships or other financial assistance awards to students. It is a public charter school; education is free. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | As a public charter school CAPCS primarily receives its financial support from the District of Columbia government and from Federal grants. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Kent Amos | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | School Founder & CEO of Community Action Partners & Charter School Mgmt LLC | Relationship |
| Amount Of Transaction | 1100000 | AmountOfTransaction |
| Description Of Transaction | Kent Amos is the founder and former officer of Community Academy Public Charter School. He is also the CEO of Community Action Partners and Charter School Management, LLC, which provides educational services and handles the management and operations of the School under the direction of the Board of Trustees. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 3 | On March 28, 2007, Community Academy Public Charter School entered into a management agreement with Community Academy Public Charter School Management, LLC to: -contract for goods and services; -prepare a budget; -obtain insurance consistent with the requirements in the Loan Agreement; -lease or otherwise contract with unrelated third parties, subject to consultation and approval of the Board, for the use of facilities for school purposes and the operation and maintenance of such facilities; -purchase, lease or rent furniture, equipment and supplies; -accept and expend gifts, donations or grants of any kind and in accordance with such conditions prescribed by the donor as are consistent with law and not contrary to any of the terms in the Management Agreement; -perform the business administration of the school; -establish and conduct an educational program and curriculum for the school; -conduct extra- and co-curricular activities and programs; -conduct professional development for all principals and instructional personnel; -select and acquire instructional materials, equipment and supplies; -acquire real and personal property, including identification sites for new campuses, negotiate terms of purchase and leases and improve existing buildings; -assure the proper and timely creation of new facilities and programs as may be required; and -take such other actions as may be necessary or desirable to properly and efficiently operate CAPCS on behalf of the Board. | |
| Form 990, Part VI, Section A, line 8b | CAPCS does not have a committee with authority to act on behalf of the governing body. | |
| Form 990, Part VI, Section B, line 11 | A copy of the Form 990 is circulated to the Audit Committee and/or the Board prior to being filed with the IRS. | |
| The conflict of interest policy requires each director, principal officer, and member of a committee with board-delegated powers to annually sign a statement affirming he/she has received a copy of the conflict of interest policy, understands it and is in compliance with it. These individuals also have a duty to report any actual or possible conflict of interest at any time. The board or governing committee then determines if a conflict of interest exists. The policy contains procedures for dealing with any such conflict either reported or suspected. | Form 990, Part VI, Section B, line 12c | |
| Compensation for the CEO, Vice President of Education and the Director of Real Estate & Special Projects is approved/determined by the Board of Trustees in executive session. The decision is based on the extent to which the managers/officials fulfill the terms of the management agreement and are making progress in the mission of the school. The fact that the Board has approved the compensation is usually reported as an addendum to the Minutes of the Board meeting. | Form 990, Part VI, Section B, line 15 | |
| CAPCS makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | Form 990, Part VI, Section C, line 19 | |
| The process has not changed from prior year. | Form 990, Part XII, Line 2c: |