2012-05-14T15:21:12-05:00 2011-06-30 CLIFTONLARSONALLEN LLP 4099 TAMIAMI TRAIL N STE 300 NAPLES FL 34103 990 2010-07-01 591920297 COMMUNITY SCHOOL OF NAPLES INC COMM 2395977575 13275 LIVINGSTON RD NAPLES FL 34109 CHAD N OTT 2392628686 2012-05-15 1 AMELIA COOPER CPA 2392628686 2012-05-14 2010 2016-02-24 21:20:13Z CHAD N OTT 13275 LIVINGSTON RD NAPLES FL 34109 23971446 0 X WWW.COMMUNITYSCHOOLNAPLES.ORG X 1980 FL THE COMMUNITY SCHOOL OF NAPLES IS COMMITTED TO ACADEMIC EXCELLENCE. WE PROVIDE OUR STUDENTS WITH A BROAD RANGE OF PERSONAL OPPORTUNITIES WITHIN A CARING AND RESPECTFUL ENVIRONMENT.THE SCHOOL PREPARES STUDENTS TO BECOME INDEPENDENT THINKERS AND LIFELONG LEARNERS WHO STRIVE TO REALIZE THEIR FULL POTENTIAL. IN SUPPORT OF OUR VISION, WE APPLY INNOVATIVE THINKING AND TECHNOLOGY WITHIN A RIGOROUS CURRICULUM; FOCUS ON INVOLVED CITIZENSHIP IN THE WORLD AT LARGE; AND RELY ON THE COMMITMENT OF OUR PARENTS, THE DEDICATION OF GREAT TEACHERS AND THE INVOLVEMENT OF OUR STUDENTS. 15 15 279 15 0 0 1454191 5819592 14085563 13827936 11267 -710980 261322 760653 15812343 19697201 1297102 1304946 0 0 8872078 9403259 0 0 611839 5508453 6300558 15677633 17008763 134710 2688438 40668097 42664839 24911953 24055976 15756144 18608863 X THE COMMUNITY SCHOOL OF NAPLES IS COMMITTED TO ACADEMIC EXCELLENCE. WE PROVIDE OUR STUDENTS WITH A BROAD RANGE OF PERSONAL OPPORTUNITIES WITHIN A CARING AND RESPECTFUL ENVIRONMENT.THE SCHOOL PREPARES STUDENTS TO BECOME INDEPENDENT THINKERS AND LIFELONG LEARNERS WHO STRIVE TO REALIZE THEIR FULL POTENTIAL.IN SUPPORT OF OUR VISION, WE APPLY INNOVATIVE THINKING AND TECHNOLOGY WITHIN A RIGOROUS CURRICULUM; FOCUS ON INVOLVED CITIZENSHIP IN THE WORLD AT LARGE; AND RELY ON THE COMMITMENT OF OUR PARENTS, THE DEDICATION OF GREAT TEACHERS AND THE INVOLVEMENT OF OUR STUDENTS. 0 0 13039914 13861479 CSN IS COMMITTED TO ACADEMIC EXCELLENCE. THE SCHOOL IS RECOGNIZED FOR ITS COMPREHENSIVE COLLEGE PREPARATORY PROGRAM THAT BLENDS RIGOR WITH A COMMITMENT TO INDIVIDUAL GROWTH AND DEVELOPMENT. FROM PK TO 12TH GRADE, 744STUDENTS TAKE PART IN A CURRICULUM THAT REFLECTS THE HIGHEST STANDARDS OF INDEPENDENT SCHOOLS, ON A 110-ACRE, $40 MILLION CAMPUS INCLUDING A MEDIA CENTER, FIELD HOUSE AND PLAYING FIELDS. ADVANCED PLACEMENT COURSES ARE AVAILABLE IN EVERY CURRICULAR AREA. OF OUR DEDICATED, EXPERIENCED FACULTY, MORE THAN HALF HAVE ADVANCED DEGREES. CLASS SIZES ARE SMALL, ALLOWING FOR CLOSE RELATIONSHIPS WITH FACULTY AND ONGOING ASSESSMENT. STUDENTS MAY PARTICIPATE IN NUMEROUS ACTIVITIES INVOLVING MUSIC, THE ARTS, SPORTS, MATHCOUNTS AND MU ALPHA THETA, MODEL CONGRESS, MODEL UN AND FOREIGN LANGUAGE COMPETITIONS. THE SCHOOL PREPARES STUDENTS TO BECOME INDEPENDENT THINKERS AND LIFELONG LEARNERS WHO STRIVE TO REALIZE THEIR FULL POTENTIAL. 13039914 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34 0 1 279 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 FL X ILONA LAWRENCE 2395977575 13275 LIVINGSTON ROAD NAPLES FL 34109 JOHN ALLEN 5.00 X X 0 0 0 JULIE SCHMELZLE 5.00 X X 0 0 0 CHAD OTT 5.00 X X 0 0 0 LANE RASKAUSKAS 5.00 X X 0 0 0 SUSAN RAMSEY ALDRICH 5.00 X 0 0 0 ELISE BURFIELD 5.00 X 0 0 0 DAVID EKLUND 5.00 X 0 0 0 JOE FARLEY 5.00 X 0 0 0 KENNETH JOHNSON 5.00 X 0 0 0 DAN KELLER 5.00 X 0 0 0 RICHARD MOLLOY 5.00 X 0 0 0 SUSAN ROGGE 5.00 X 0 0 0 MARK ROSEN 5.00 X 0 0 0 JOSEPH SPEZIO 5.00 X 0 0 0 ROBERT SULLIVAN 5.00 X 0 0 0 JOHN ZELLER 40.00 X 262589 0 91127 DENTON BAKER 40.00 X 126891 0 7652 KATHY FRANCES 40.00 X 109285 0 14167 JACQUELINE MCCORMICK 40.00 X 103083 0 10505 JIM EBERT 40.00 X 96596 0 30548 601848 0 123451 4 0 1 0 VANGUARD CLEANING SERVICE 2571 N TOLEDO BLADE BLVD STE 2 NORTH PORT FL 34289 JANITORIAL SERVICE 158430 THE HODGE GROUP 6724 PERIMETER LOOP RD STE 200 DUBLIN OH 43017 CONSULTING 133830 2 556128 5263464 5819592 TUITION, FEES & BOOK S 900099 11981107 11981107 INFRASTRUCTURE FEE 900099 1478540 1478540 SUMMER & AFTER SCHOOL 900099 172704 172704 LUNCH PROGRAM 900099 113363 113363 PLAN FEES 900099 82222 82222 13827936 16130 16130 27561 27561 27561 27561 3316890 4044000 -727110 -727110 -727110 230245 556128 230245 0 MISCELLANEOUS INCOME 900099 623607 623607 SCHOOL STORE 453000 109485 109485 733092 19697201 13861479 0 16130 1304946 1304946 8066363 6207750 1597340 261273 1336896 1121185 170094 45617 46605 46605 10300 10300 1047774 1047774 540368 540368 1541442 1541442 345675 345675 GENERAL EXPENSES 1686750 1147013 539737 SUPPLIES 628996 522105 106891 BAD DEBTS 205036 86000 119036 DEVELOPMENT EXPENSE 185913 185913 SUMMER PROGRAM GENERAL 61699 61699 17008763 13039914 3357010 611839 2929579 6244968 975388 649991 91690 202360 115951 114711 29598 17823 400359 500946 48169080 14105749 35200845 34063331 40900 33000 883787 837709 40668097 42664839 1154458 1030437 5344178 5817628 16965007 15914987 1448310 1292924 24911953 24055976 X 14739709 13600491 1016435 5008372 15756144 18608863 40668097 42664839 X 2688438 164281 X X 0 1 0 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4157027 4157027 34178107 9786294 24391813 4724259 3902883 821376 5109687 416572 4693115 34063331 BENEFIT ACCOUNT 23803 DUE TO FOUNDATION 150611 DERIVATIVE FINANCIAL INSTRUMENT 982857 ACCRUED INTEREST 27730 CAPITAL LEASE PAYABLE 107923 1292924 19697201 17008763 2688438 164281 164281 2852719 19927446 230245 230245 19697201 0 19697201 17239008 230245 230245 17008763 0 17008763 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL AND THE FOUNDATION FOLLOW THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATIONS FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE SCHOOL AND THE FOUNDATIONS INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE SCHOOL AND THE FOUNDATION ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE SCHOOL AND THE FOUNDATION ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. THE TAX RETURNS FOR THE FISCAL YEARS ENDING 2008 TO 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 230,245. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 230,245. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOLS RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED BY THE LOCAL TELEVISION, RADIO MEDIA, AND NEWSPAPERS, AS WELL AS ON THE SCHOOLS APPLICATION FOR ADMISSION. ANGEL BALL 672709 556128 116581 21608 12500 76789 36043 53845 SEAHAWK SCRAMBLE 43905 43905 2200 1410 1187 2 69759 69759 24663 786373 556128 230245 21608 14700 78199 36043 79695 230245 0 1 STUDENT FINANCIAL AID TOWARDS TUITION 170 1304946 0 BOOK PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL AID IS GRANTED BASED ON NEED AND ENROLLMENT, AND MUST BE APPLIED ON A YEAR TO YEAR BASIS BY SUBMITTING DETAILED FINANCIAL INFORMATION AND A COPY OF THE PRIOR YEAR TAX RETURN . SENIOR SYSTEMS SOFTWARE IS USED FOR STUDENT BILLING, AND FINANCIAL AID AWARD APPLICATION. ACCOUNTANT PROCESSES MONTHLY STATEMENTS AND PAYMENTS. ALL PAYMENTS ARE RECORDED DAILY BY THE RECEPTIONIST UPON RECEIPT, AND FORWARDED TO ACCOUNTANT FOR CREDITING TO INDIVIDUAL STUDENT ACCOUNTS. ACCOUNTS RECEIVABLE IS REVIEWED WEEKLY BY THE CFO,AND GENERAL LEDGER BUDGET FOR TUITION REVENUE AND FINANCIAL AID, BY DIVISION, IS MONITORED BY THE FINANCE MGR ON A MONTHLY BASIS. X X X X X 1 1 X 0 0 0 0 0 0 0 0 0 JOHN ZELLER 262589 0 0 0 0 0 33000 0 58127 0 353716 0 333527 0 PART I, LINE 1A THE HEAD OF SCHOOL IS THE ONLY OFFICER THAT RECEIVES THESE TYPES OF BENEFITS. DURING 2010 HE HAD A $20,000 DISCRETIONARY ALLOWANCE. REIMBURSEMENT FOR ANY ALLOWANCE EXPENSES WERE APPROVED BY THE DIVISION SUPERVISOR AND NOT INCLUDED IN HIS TAXABLE INCOME. HE ALSO RECEIVED $987 OF GROSS-UP PAY, A $25,000 HOUSING ALLOWANCE, AND $13,200 IN CAR ALLOWANCE WHICH WERE INCLUDED IN HIS TAXABLE INCOME. FORM 990, PART VI, SECTION B, LINE 11 THE CFO REVIEWS WITH THE FINANCE COMMITTEE CHAIR BEFORE FINAL APPROVAL. UPON FINAL APPROVAL THE CFO SIGNS THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE BACKGROUND OF EACH NOMINATED TRUSTEE IS THOROUGHLY REVIEWED FOR CONFLICT OF INTERESTS PRIOR TO SUBMISSION OF THAT INDIVIDUAL AS A BOARD CANDIDATE. THERE IS NO WRITTEN MONITORING OF POSSIBLE CONFLICT, BUT ANNUALLY THE BOARD CHAIR REMINDS EACH MEMBER OF THEIR FIDUCIARY RESPONSIBILITIES. FORM 990, PART VI, SECTION B, LINE 15 THE CFO AND CEO'S COMPENSATION IS COMPARED TO OTHER SIMILAR SCHOOLS AND IS TAKEN INTO CONSIDERATION, PUBLIC AND PRIVATE SCHOOLS, FROM SURVEYS AVAILABLE ONLINE, ALONG WITH COST OF LIVING AND THE APPROVED BUDGETS, WHICH ARE BASED ON ENROLLMENT. BOTH OF THESE POSITIONS COMPENSATION ARE COMPARED TO THE COMPENSATION STATISTICS FROM THE NAIS AND FROM FCIS (NATIONAL AND FLORIDA PRIVATE SCHOOL ORGANIZATIONS) AND THEIR RELATIVITIES ARE CONSIDERED BEFORE ANY ADJUSTMENTS ARE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIALS ARE FORWARDED TO DUNN & BRAD ANNUALLY. CSN PROVIDES AN ANNUAL REPORT TO FAMILIES AND FACULTY REGARDING THE OVERALL STATE OF THE SCHOOL, AND PERIODICALLY SCHEDULES STATE OF THE SCHOOL CONFERENCES WHICH ARE OPEN TO THE PUBLIC. UPON REQUEST, THE AUDITED FINANCIALS ARE MADE AVAILABLE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 164,281. FORM 990, PART XI, LINE 2C: THE PROCESS OF ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.