COMMUNITY SCHOOL OF DAVIDSON INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SCHOOL OF DAVIDSON INC (EIN 56-2249691)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-13
- IRS object ID
- 201243189349300719
- Schema version
- 2011v1.2
- 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 | 2012-11-13T08:03:02-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561220683 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POTTER & COMPANY PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 106 WELTON WAY | AddressLine1 |
| City | MOORESVILLE | City |
| State | NC | State |
| ZIP Code | 28117 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562249691 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY SCHOOL OF DAVIDSON INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 7048966262 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 565 GRIFFITH STREET | AddressLine1 |
| City | DAVIDSON | City |
| State | NC | State |
| ZIP Code | 28036 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOY WARNER | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7048966262 | Phone |
| Date Signed | 2012-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONNA S TAYLOR CPA | Name |
| PTIN | P00050834 | PTIN |
| Phone | 7046623146 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOY WARNER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 565 GRIFFITH STREET | AddressLine1 |
| City | DAVIDSON | City |
| State | NC | State |
| ZIP Code | 28036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8780004 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CSDNC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2001 | YearFormation |
| State Legal Domicile | NC | StateLegalDomicile |
| Activity Or Mission Description | COMMUNITY SCHOOL OF DAVIDSON BELIEVES THAT EVERY STUDENT CAN AND WILL SUCCEED IN WAYS THAT REFLECT HIS OR HER OWN APTITUDES AND INTERESTS. OUR MISSION IS TO USE THE PRINCIPLES OF "THE BASIS SCHOOL" TO PROVIDE AN OPTIMUM ENVIRONMENT FOR LEARNING WHICH:1. TEACHERS AND PARENTS WORK TOGETHER TO CREATE AN INCLUSIVE COMMUNITY OF LEARNING. 2. STUDENTS ARE INTRINSICALLY MOTIVATED AS LIFELONG LEARNERS THROUGH HANDS-ON TEACHING AND AN INTEGRATED CURRICULUM. 3. TEACHERS ARE EMPOWERED AND ENCOURAGED TO TEACH TO THE NEEDS OF EACH INDIVIDUAL STUDENT. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 272 | TotalNbrEmployees |
| Total Nbr Volunteers | 1000 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 7699679 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 8299708 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6236 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8099 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 530629 | OtherRevenuePriorYear |
| Other Revenue Current Year | 472197 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8236544 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8780004 | 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 | 5300676 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6103577 | 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 | 2908159 | OtherExpensePriorYear |
| Other Expenses Current Year | 2608782 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8208835 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8712359 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 27709 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 67645 | RevenuesLessExpensesCY |
| Total Assets BOY | 9758663 | TotalAssetsBOY |
| Total Assets EOY | 9610596 | TotalAssetsEOY |
| Total Liabilities BOY | 6204995 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5989283 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3553668 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3621313 | NetAssetsOrFundBalancesEOY |
| Mission Description | SEE PART 1, LINE 1 | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7572171 | Expense |
| Description | COMMUNITY SCHOOL OF DAVIDSON IS AN APPROVED CHARTER SCHOOL (PUBLIC SCHOOL) BY N.C. GENERAL STATUTE 115C-238.29. THE SCHOOL HAD ENROLLMENT OF APPROXIMATELY 930 STUDENTS IN 2010-2011. | Description |
| Total Program Service Expense | 7572171 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| 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 | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | 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 | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | 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 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 272 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | 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 | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 1 | 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 | 0 | 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 | DEBBIE BEAM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7048966262 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 565 GRIFFITH STREET | AddressLine1 |
| City | DAVIDSON | City |
| State | NC | State |
| ZIP Code | 28036 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOY WARNER | ||||||
| EXECUTIVE DIRECTOR / TREAS | 40.00 | X | X | 79500 | 0 | 15362 |
| JAMES BEAM | ||||||
| BOARD CHAIR | 0.00 | X | 0 | 0 | 0 | |
| DR ROBERT HANES | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| RANDALL LIGHT | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| DIANE SOWERS | ||||||
| DIRECTOR | 5.00 | X | 6623 | 0 | 0 | |
| DR RICK GAY | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| DR BRIAN KISSELL | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| JANET HARRISON | ||||||
| DIRECTOR / TEACHER | 40.00 | X | 52555 | 0 | 11826 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 138678 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 27188 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 7947331 | GovernmentGrants |
| All Other Contributions | 352377 | AllOtherContributions |
| Total Contributions | 8299708 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8099 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8099 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 472197 | TotalRevenueColumn |
| Related Or Exempt Function Income | 472197 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 472197 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8780004 | TotalRevenueColumn |
| Related Or Exempt Function Income | 480296 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138678 | Total |
| Program Services | 82428 | ProgramServices |
| Management And General | 56250 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4585163 | Total |
| Program Services | 4059687 | ProgramServices |
| Management And General | 525476 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 538510 | Total |
| Program Services | 486867 | ProgramServices |
| Management And General | 51643 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 492565 | Total |
| Program Services | 445328 | ProgramServices |
| Management And General | 47237 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 348661 | Total |
| Program Services | 315224 | ProgramServices |
| Management And General | 33437 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 735 | Total |
| Management And General | 735 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26899 | Total |
| Management And General | 26899 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 996056 | Total |
| Program Services | 964182 | ProgramServices |
| Management And General | 31874 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 244593 | Total |
| Management And General | 244593 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423686 | Total |
| Program Services | 383055 | ProgramServices |
| Management And General | 40631 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57597 | Total |
| Management And General | 57597 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MAINTENANCE AND REPAIRS | 372634 | 372634 | |
| INSTRUCTIONAL SUPPLIES | 193654 | 193654 | |
| OTHER | 131263 | 123387 | 7876 |
| UTILITIES | 75669 | 73248 | 2421 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85996 | Total |
| Program Services | 72477 | ProgramServices |
| Management And General | 13519 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8712359 | Total |
| Program Services | 7572171 | ProgramServices |
| Management And General | 1140188 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31313 | BOY |
| EOY | 33175 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2658490 | BOY |
| EOY | 2536174 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9900 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 35521 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8855389 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2134829 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7058960 | BOY |
| EOY | 6720560 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 285166 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9758663 | BOY |
| EOY | 9610596 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 400630 | BOY |
| EOY | 523611 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22765 | BOY |
| EOY | 16410 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5781600 | BOY |
| EOY | 5449262 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6204995 | BOY |
| EOY | 5989283 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1254595 | BOY |
| EOY | 1540054 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2299073 | BOY |
| EOY | 2081259 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3553668 | BOY |
| EOY | 3621313 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9758663 | BOY |
| EOY | 9610596 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 67645 | 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 | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Governmental Unit170b1 Av | X | GovernmentalUnit170b1Av |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 8389539 | InvestmentCostOrOtherBasis |
| Depreciation | 1885042 | Depreciation |
| Book Value | 6504497 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 465850 | InvestmentCostOrOtherBasis |
| Depreciation | 249787 | Depreciation |
| Book Value | 216063 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6720560 | TotalOfBookValueLandBuildings |
| Total Revenue | 8780004 | TotalRevenue |
| Total Expenses | 8712359 | TotalExpenses |
| Excess Or Deficit For Year | 67645 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 67645 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8780004 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 8780004 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8780004 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8712359 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8712359 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8712359 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE SCHOOL ADOPTED ASC 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS EFFECTIVE FOR THE YEAR ENDED JUNE 30, 2010 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS ENDED 2009, 2010 AND 2011 ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE SCHOOLS TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR END JUNE 30, 2012. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ROGERS WARNER | NamePerson |
| Loan To Organization | X | LoanToOrganization |
| Original Principal | $50,000 | OriginalPrincipalAmount |
| Balance Due | 16410 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 16410 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV (8 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JOY WARNER | |||
| TREASURER OF BOARD, EXECUTIVE DIRECTOR | 79500 | SALARY | 0 |
| DEBBIE BEAM | |||
| RELATIVE OF BOARD MEMBER, BOOKKEEPER | 36834 | SALARY | 0 |
| JANET HARRISON | |||
| BOARD MEMBER, TEACHER | 52555 | SALARY | 0 |
| AMY LIGHT | |||
| RELATIVE OF BOARD MEMBER, RECEPTIONIST | 13280 | SALARY | 0 |
| HAL AND DONNA FRAZIER | |||
| RELATIVES OF DIRECTOR, CUSTODIANS | 32756 | SALARY | 0 |
| DIANE SOWERS | |||
| BOARD MEMBER, TEACHER | 6623 | SALARY | 0 |
| ROGERS WARNER | |||
| SPOUSE OF DIRECTOR, LEGAL ADVISOR | SALARY | 0 | |
| ROGERS AND SID WARNER | |||
| INSTALLMENT NOTES WITH RELATIVES OF DIRECTOR AND BOARD MEMBERS | 9000 | INTEREST EXPENSE | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOOKKEEPER IS THE SPOUSE OF THE BOARD CHAIR. TWO TEACHERS ARE BOARD MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY OUR INDEPENDENT ACCOUNTANT AND REVIEWED BY THE DIRECTOR OF THE SCHOOL AND BOOKKEEPER FOR ACCURACY. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY OUR BOARD OF DIRECTORS AND THE DIRECTOR OF THE SCHOOL. THE BOARD SIGNS THE CONFLICT OF INTEREST STATEMENT ANNUALLY TO CONFIRM COMPLIANCE, AND BOARD MEMBERS ATTEMPT TO IDENTIFY ISSUES IN ADVANCE OF VOTING AND RECOMMEND RECUSALS IN CASES IN WHICH A CONFLICT MAY BE PERCEIVED TO EXIST. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS REVIEWS AND DISCUSSES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES INDIVIDUALLY, AND USES DATA FROM COMPARABLE POSITIONS TO DETERMINE FINAL COMPENSATION FOR THOSE INDIVIDUALS. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IN REGARDS TO A PARTICULAR EMPLOYEE, RECUSES HIM OR HERSELF FROM ALL DISCUSSION AND VOTING ON COMPENSTAION OF THAT INDIVIDUAL. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION ON SITE AT THE SCHOOL FRONT OFFICE. | |
| 990, PART XII, LINE 2C | THERE WERE NO CHANGES WITHIN THE OVERSIGHT OR SELECTION PROCESSES DURING THE YEAR. | OVERSIGHT PROCESS |