THE CLASSICAL ACADEMY OF SARASOTA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE CLASSICAL ACADEMY OF SARASOTA INC (EIN 46-3754462)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202641349349304654
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T11:46:30-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN831270393PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER & MILLER PA CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15660 MARQUESAS CIRAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34233ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463754462EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CLASSICAL ACADEMY OF SARASOTABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCLASBusinessNameControlTxt
Phone9419252153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18000 BEE RIDGE RDAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34241ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTEN BENSONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9419252153PhoneNum
Signature2026-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARC A MILLERPreparerPersonNm
PTINP00191927PTIN
Phone9413664152PhoneNum
Preparation2026-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTEN BENSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18000 BEE RIDGE ROADAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34241ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,268,774GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TCASARASOTA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionDEVELOPING THE ACADEMIC POTENTIAL OF EACH STUDENT THROUGH A RIGOROUS CONTENT-RICH, CLASSICAL LIBERAL ARTS EDUCATION, WHILE BUILDING IN THEM A VIRTUOUS CHARACTER.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee180TotalEmployeeCnt
Total Volunteers120TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,642,117PYContributionsGrantsAmt
CY Contributions Grants$1,192,477CYContributionsGrantsAmt
PY Program Service Revenue$7,452,968PYProgramServiceRevenueAmt
CY Program Service Revenue$11,137,431CYProgramServiceRevenueAmt
PY Investment Income$73,219PYInvestmentIncomeAmt
CY Investment Income$239,876CYInvestmentIncomeAmt
PY Other Revenue$484,420PYOtherRevenueAmt
CY Other Revenue$573,056CYOtherRevenueAmt
PY Total Revenue$10,652,724PYTotalRevenueAmt
CY Total Revenue$13,142,840CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,516,831PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,147,151CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$24,766CYTotalFundraisingExpenseAmt
PY Other Expenses$2,969,971PYOtherExpensesAmt
CY Other Expenses$4,208,825CYOtherExpensesAmt
PY Total Expenses$9,486,802PYTotalExpensesAmt
CY Total Expenses$11,355,976CYTotalExpensesAmt
PY Revenues Less Expenses$1,165,922PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,786,864CYRevenuesLessExpensesAmt
Total Assets BOY$10,077,100TotalAssetsBOYAmt
Total Assets EOY$27,804,064TotalAssetsEOYAmt
Total Liabilities BOY$4,558,422TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,498,523TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,518,678NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,305,541NetAssetsOrFundBalancesEOYAmt
MissionDEVELOPING THE ACADEMIC POTENTIAL OF EACH STUDENT THROUGH A RIGOROUS CONTENT-RICH, CLASSICAL LIBERAL ARTS EDUCATION WHILE BUILDING IN THEM A VIRTUOUS CHARACTER.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,037,806ExpenseAmt
Revenue$11,137,431RevenueAmt
DescDEVELOPING STUDENTS TO BE LOGICAL THINKERS, COHERENT WRITERS, CONFIDENT SPEAKERS, THOUGHTFUL LEADERS, AND RESPONSIBLE VIRTUOUS CITIZENS.Desc
Total Program Service Expenses$9,037,806TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document32IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee180EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHRISTEN BENSONPersonNm
Phone9419252153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18000 BEE RIDGE ROADAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34241ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JOSH LONGENECKER
HEADMASTER40.00Yes (X)$156,035$0$0
RICHARD SOUCIE
DEAN OF UPPE40.00$100,950$0$0Yes (X)
REBECCA LEGUIZAMON
DEAN OF LOWE40.00$100,200$0$0Yes (X)
CHRISTEN BENSON
TREASURER2.00Yes (X)$0$0$0Yes (X)
LAURA CHEVALIER
CHAIR2.00Yes (X)$0$0$0Yes (X)
JOE HEMBREE
DIRECTOR2.00$0$0$0Yes (X)
JENNIFER STEUBE
SECRETARY2.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$357,185TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$211,700FundraisingAmt
All Other Contributions$980,777AllOtherContributionsAmt
Noncash Contributions$26,530NoncashContributionsAmt
Total Contributions$1,192,477TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611600$10,633,409$10,633,409
STUDENT ACTIVITIES611600$504,022$504,022
FieldValueIRS element (for citing)
Total Program Service Revenue$11,137,431TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$239,876TotalRevenueColumnAmt
Exclusion$239,876ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$574,063FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$211,700ContriRptFundraisingEventAmt
Fundraising Direct Expenses$125,934FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$448,129TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Total Revenue Column$124,927TotalRevenueColumnAmt
Related Or Exempt Func Income$124,927RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$124,927OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,142,840TotalRevenueColumnAmt
Related Or Exempt Func Income$11,262,358RelatedOrExemptFuncIncomeAmt
Exclusion$239,876ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$156,035TotalAmt
Program Services$148,233ProgramServicesAmt
Management And General$7,802ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,911,366TotalAmt
Program Services$4,767,319ProgramServicesAmt
Management And General$1,144,033ManagementAndGeneralAmt
Fundraising$14FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$124,246TotalAmt
Program Services$109,021ProgramServicesAmt
Management And General$15,225ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$506,690TotalAmt
Program Services$345,379ProgramServicesAmt
Management And General$161,311ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$448,814TotalAmt
Program Services$364,334ProgramServicesAmt
Management And General$84,480ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$114,853TotalAmt
Program Services$18,071ProgramServicesAmt
Management And General$96,782ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$192,353TotalAmt
Management And General$192,353ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$348,643TotalAmt
Program Services$266,148ProgramServicesAmt
Management And General$74,451ManagementAndGeneralAmt
Fundraising$8,044FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,673TotalAmt
Program Services$3,874ProgramServicesAmt
Management And General$3,246ManagementAndGeneralAmt
Fundraising$553FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,700TotalAmt
Program Services$2,750ProgramServicesAmt
Management And General$2,824ManagementAndGeneralAmt
Fundraising$1,126FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,061,931TotalAmt
Program Services$923,482ProgramServicesAmt
Management And General$137,267ManagementAndGeneralAmt
Fundraising$1,182FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,990TotalAmt
Program Services$17,181ProgramServicesAmt
Management And General$14,339ManagementAndGeneralAmt
Fundraising$1,470FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$789,557TotalAmt
Program Services$738,658ProgramServicesAmt
Management And General$48,634ManagementAndGeneralAmt
Fundraising$2,265FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$355,549TotalAmt
Program Services$326,278ProgramServicesAmt
Management And General$28,231ManagementAndGeneralAmt
Fundraising$1,040FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$266,982TotalAmt
Program Services$193,235ProgramServicesAmt
Management And General$73,132ManagementAndGeneralAmt
Fundraising$615FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPLIES AND MATERIALS$435,255$388,611$34,001$12,643
VENUE EXPENSE$251,340$85,955$66,561$98,824
STUDENT ACTIVITIES EXP$210,425$174,812$21,323$14,290
SMALL EQUIPMENT$101,132$91,188$9,844$100

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$33,442TotalAmt
Program Services$73,277ProgramServicesAmt
Management And General$77,565ManagementAndGeneralAmt
Fundraising-$117,400FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,355,976TotalAmt
Program Services$9,037,806ProgramServicesAmt
Management And General$2,293,404ManagementAndGeneralAmt
Fundraising$24,766FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$993,983BOYAmt
EOY$1,751,688EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,729,586BOYAmt
EOY$6,903,138EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$115,845BOYAmt
EOY$5,289EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$863BOYAmt
EOY$257EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$294,809BOYAmt
EOY$205,405EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$18,768,190LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$691,547LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,284,974BOYAmt
EOY$18,076,643EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$2,945BOYAmt
EOY$576,878EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,654,095BOYAmt
EOY$284,766EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,077,100BOYAmt
EOY$27,804,064EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$156,424BOYAmt
EOY$248,386EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,109,034BOYAmt
EOY$534,890EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$18,207,356EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,931,051BOYAmt
EOY$205,346EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$361,913BOYAmt
EOY$1,302,545EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,558,422BOYAmt
EOY$20,498,523EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,154,600BOYAmt
EOY$6,953,456EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$364,078BOYAmt
EOY$352,085EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,518,678BOYAmt
EOY$7,305,541EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,077,100BOYAmt
EOY$27,804,064EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,786,864ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$803DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets-$804OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,697,724OtherCostOrOtherBasisAmt
Book Value$2,697,724BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,167,571OtherCostOrOtherBasisAmt
Depreciation$152,304DepreciationAmt
Book Value$1,015,267BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$122,055OtherCostOrOtherBasisAmt
Depreciation$30,245DepreciationAmt
Book Value$91,810BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$346,815OtherCostOrOtherBasisAmt
Depreciation$247,216DepreciationAmt
Book Value$99,599BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,434,025OtherCostOrOtherBasisAmt
Depreciation$261,782DepreciationAmt
Book Value$14,172,243BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,076,643TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
TAXABLE BOND SERIES 2024B$665,000
BOND INTEREST PAYABLE$493,106
TUITION REFUNDS PAYABLE$135,834
LEASE LIABILITIES$8,605
FieldValueIRS element (for citing)
Total Liability$1,302,545TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$13,142,840TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$13,142,840RevenueSubtotalAmt
Total Revenue Per Form990$13,142,840TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,355,976TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$11,355,976ExpensesSubtotalAmt
Total Expenses Per Form990$11,355,976TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE SCHOOL RUNS ADS IN LOCAL PRINT MEDIA OUTLINING IT'S NON- DISCRIMINITORY POLICIES.
SCHEDULE E, LINE 6THE SCHOOL RECEIVES ASSISTANCE FROM FLORIDA STATE SCHOLARSHIP PROGRAMS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SPRING GALAEvent1Nm
Gross Receipts Event1$730,959GrossReceiptsEvent1Amt
Charitable Contri Event1$211,700CharitableContriEvent1Amt
Gross Revenue Event1$519,259GrossRevenueEvent1Amt
Other Direct Expenses Event1$109,779OtherDirectExpensesEvent1Amt
Event2GOLF TOURNAMENTEvent2Nm
Gross Receipts Event2$14,170GrossReceiptsEvent2Amt
Gross Revenue Event2$14,170GrossRevenueEvent2Amt
Other Direct Expenses Event2$10,909OtherDirectExpensesEvent2Amt
Other Events Total4OtherEventsTotalCnt
Gross Receipts Other Events$29,508GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$29,508GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$5,246OthDirectExpnssOtherEventsAmt
Gross Receipts Total$774,637GrossReceiptsTotalAmt
Charitable Contributions Tot$211,700CharitableContributionsTotAmt
Gross Revenue Total Events$562,937GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$125,934OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$125,934DirectExpenseSummaryEventsAmt
Net Income Summary$437,003NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJOSH LONGENECKERPersonNm
TitleHEADMASTERTitleTxt
Base Compensation Filing Org$156,035BaseCompensationFilingOrgAmt
Total Compensation Filing Org$156,035TotalCompensationFilingOrgAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1EDU FAC REV BONDS SERIES 2024ABusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN883537006BondIssuerEIN
CUSIP14054WBH7CUSIPNum
Bond Issued2024-10-03BondIssuedDt
Issue Price$18,207,356IssuePriceAmt
PurposeSCHOOL EXPANSIONPurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$18,207,356TotalProceedsAmt
In Reserve Fund$3,442,361InReserveFundAmt
Issuance Costs From Proceeds$4,017IssuanceCostsFromProceedsAmt
Capital Expenditures$15,146,454CapitalExpendituresAmt
Unspent$2,785,385UnspentAmt
Substantial Completion2025SubstantialCompletionYr
Refunding Tax Exempt BondsfalseRefundingTaxExemptBondsInd
Refunding Taxable BondsYes (true)RefundingTaxableBondsInd
Final Allocation MadeYes (true)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsfalseAnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropfalseMgmtContractBondFincdPropInd
Any Research AgreementsfalseAnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt TestfalseBondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdfalseProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiledInd
Rebate Not Due YetfalseRebateNotDueYetInd
Exception To RebatefalseExceptionToRebateInd
No Rebate DuefalseNoRebateDueInd
Variable Rate IssuefalseVariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsfalseWrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionfalseProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePURPOSE OF ISSUE DESCRIPTIONFormAndLineReferenceDesc
ExplanationEDU FAC REV BONDS SERIES 2024A SCHOOL EXPANSIONExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
HARMONY LONGENECKER
SPOUSE$74,125ADVANCEMENT DIRECTORfalse
LONNIE LONGENECKER
BROTHER$66,425GROUNDS DIRECTORfalse
NELLY MASSEY
SISTER-IN-LAW$48,820SPANISH TEACHERfalse
ADDISON CAMERO
DAUGHTER$61,590LITERATURE TEACHERfalse
AUBREY LONGENECKER
DAUGHTER$9,002SUMMER CAMP LEADERfalse
GAVIN LONGENECKER
SON$441GROUNDS WORKERfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationALL INTERESTED PERSONS LISTED ARE RELATIVES OF JOSH LONGENECKER, WHO IS THE HEADMASTER.ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990Amt
Yes (X)GIFT BASKETS1$22,930
Yes (X)CROSSFIT EQUIP1$3,600
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD OF DIRECTORS ARE GIVEN THE OPPORTUNITY TO REVIEW THE RETURN AND OBTAIN NEEDED INFORMATION FROM THE PREPARER PRIOR TO FILING. ANY NECESSARY CHANGES ARE MADE BEFORE BEING APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12CDIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ARISING DURING THE YEAR. DIRECTORS REGULARLY REVIEW THE POLICY AND MAKE INQUIRIES TO ENSURE COMPLIANCE.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS REVIEWS AND DETERMINES THE SALARIES FOR THE PRINCIPAL USING COMPARBILITY DATA AND RETAINS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION MAKING PROCESS.
FORM 990, PAGE 6, PART VI, LINE 15BTHE BOARD OF DIRECTORS REVIEWS AND DETERMINES SALARIES FOR OTHER OFFICERS FOR KEY EMPLOYEES USING COMPARABILITY DATA AND RETAINS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION MAKING PROCESS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9ROUNDING -1 IN KIND PRINTING -803 TOTAL -804

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