BAY HAVEN CHARTER ACADEMY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BAY HAVEN CHARTER ACADEMY INC (EIN 65-1121807)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-15
IRS object ID: 202441369349313489
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

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

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-15T15:27:10-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	721396621	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CARR RIGGS & INGRAM LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14101 PANAMA CITY BCH PKWY SUITE	AddressLine1Txt
Address Line2	200	AddressLine2Txt
City	PANAMA CITY BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32413	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	651121807	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BAY HAVEN CHARTER ACADEMY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BAYH	BusinessNameControlTxt
Phone	8509133463	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2501 HAWKS LANDING BLVD	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32405	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JON MCFATTER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8509133463	PhoneNum
Signature	2024-05-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JON	PersonFirstNm
Person Last	MCFATTER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LISA R GOOLSBY CPA	PreparerPersonNm
PTIN	P00360749	PTIN
Phone	8507846733	PhoneNum
Preparation	2024-05-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TIFFANY ENNIS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2501 HAWKS LANDING BLVD	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32405	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$34,036,867	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BAYHAVEN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	THE COMPANY OWNS AND OPERATES FIVE CHARTER SCHOOLS IN PANAMA CITY, FLORIDA.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	572	TotalEmployeeCnt
Total Volunteers	2150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$30,395,046	PYContributionsGrantsAmt
CY Contributions Grants	$31,728,333	CYContributionsGrantsAmt
PY Program Service Revenue	$1,602,117	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,173,581	CYProgramServiceRevenueAmt
PY Investment Income	$10,247	PYInvestmentIncomeAmt
CY Investment Income	$131,370	CYInvestmentIncomeAmt
PY Other Revenue	$771,741	PYOtherRevenueAmt
CY Other Revenue	$3,583	CYOtherRevenueAmt
PY Total Revenue	$32,779,151	PYTotalRevenueAmt
CY Total Revenue	$34,036,867	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$18,719,384	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$22,258,703	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,383,232	PYOtherExpensesAmt
CY Other Expenses	$10,560,517	CYOtherExpensesAmt
PY Total Expenses	$32,102,616	PYTotalExpensesAmt
CY Total Expenses	$32,819,220	CYTotalExpensesAmt
PY Revenues Less Expenses	$676,535	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,217,647	CYRevenuesLessExpensesAmt
Total Assets BOY	$71,580,549	TotalAssetsBOYAmt
Total Assets EOY	$73,551,408	TotalAssetsEOYAmt
Total Liabilities BOY	$49,745,421	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$50,403,015	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$21,835,128	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$23,148,393	NetAssetsOrFundBalancesEOYAmt
Mission	AS A COMMUNITY SCHOOL OF "CHOICE" FOR TEACHERS, PARENTS & STUDENTS, BHCA, INC.'S MISSION IS TO STRIVE TOGETHER TO TEACH BEYOND THE STANDARDS IN ORDER TO MEET EACH CHILD'S NEEDS BY MOTIVATING STUDENTS TO REACH THEIR UNIQUE POTENTIAL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$18,867,180	ExpenseAmt
Revenue	$2,177,164	RevenueAmt
Desc	BAY HAVEN CHARTER ACADEMY, INC. ENROLLED CHILDREN IN PRESCHOOL THROUGH TWELFTH GRADE. WE SERVE APPROXIMATELY 3,300 STUDENTS BETWEEN FIVE CHARTER SCHOOLS (TWO ELEMENTARY SCHOOLS, TWO MIDDLE SCHOOLS, AND ONE HIGH SCHOOL AS WELL AS TWO PRESCHOOL PROGRAMS). WE ALSO OFFER VARIOUS SERVICES TO STUDENTS LIKE AFTERCARE, LUNCH PROGRAMS, AND SUMMER PROGRAMS.	Desc
Total Program Service Expenses	$18,867,180	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	572	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JENNIFER MCCABE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8502483500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2501 HAWKS LANDING BLVD	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32405	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TIFFANY ENNIS
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER MCCABE
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DANIEL BREWER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LANCE MARRANO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIM PARKER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SANDY PORTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WAYLON THOMPSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOYCE WILSON
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY BOLINGER
CEO	40.00		Yes (X)	$141,072	$0	$0
LAURA ADAMS
CFO	40.00		Yes (X)	$98,698	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$239,770	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
JRA ARCHITECTS INC
2211 THOMAS DRIVE	PANAMA CITY BEACH	FL	32408	DESIGN SERVICES FOR NEW CLASSROOMS	$409,925
BAY COUNTY SHERIFF'S OFFICE
3421 FL-77	PANAMA CITY	FL	32405	SECURITY SERVICES	$243,577
ROTOLO CONSULTANTS
104 ESTES PLACE	PANAMA CITY BEACH	FL	32413	LAWN CARE SERVICES	$165,676

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$31,282,837	GovernmentGrantsAmt
All Other Contributions	$445,496	AllOtherContributionsAmt
Total Contributions	$31,728,333	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTERCARE FEES	611110	$775,991	$775,991
PRESCHOOL FEES	611110	$682,165	$682,165
STUDENT LUNCHES	611110	$543,397	$543,397
OTHER MISCELANEOUS PROGRAM SERVIC	611110	$172,028	$172,028

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,173,581	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$131,276	TotalRevenueColumnAmt
Exclusion	$131,276	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$94	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$94	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$94	TotalRevenueColumnAmt
Exclusion	$94	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE RECOVERIES-HURRICANE MI	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,583	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,583	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,583	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$34,036,867	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,177,164	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$131,370	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$243,384	TotalAmt
Management And General	$243,384	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$17,229,496	TotalAmt
Program Services	$13,417,957	ProgramServicesAmt
Management And General	$3,811,539	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,473,705	TotalAmt
Program Services	$1,889,678	ProgramServicesAmt
Management And General	$584,027	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,013,772	TotalAmt
Program Services	$739,003	ProgramServicesAmt
Management And General	$274,769	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,298,346	TotalAmt
Program Services	$992,654	ProgramServicesAmt
Management And General	$305,692	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$102,376	TotalAmt
Management And General	$102,376	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$94,632	TotalAmt
Management And General	$94,632	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$682,142	TotalAmt
Program Services	$221,239	ProgramServicesAmt
Management And General	$460,903	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	-$9,794	TotalAmt
Program Services	$7,518	ProgramServicesAmt
Management And General	-$17,312	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,526,890	TotalAmt
Management And General	$1,526,890	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$57,509	TotalAmt
Program Services	$40,907	ProgramServicesAmt
Management And General	$16,602	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,582,398	TotalAmt
Management And General	$1,582,398	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,787,161	TotalAmt
Management And General	$2,787,161	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$452,368	TotalAmt
Program Services	$23,797	ProgramServicesAmt
Management And General	$428,571	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$2,619,256	$1,526,803	$1,092,453
OTHER EXPENSES	$665,579	$7,624	$657,955

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,819,220	TotalAmt
Program Services	$18,867,180	ProgramServicesAmt
Management And General	$13,952,040	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,559,647	BOYAmt
EOY	$19,367,459	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,073,204	BOYAmt
EOY	$4,122,470	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$859,256	BOYAmt
EOY	$936,127	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$10,453	BOYAmt
EOY	$9,788	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$216,537	BOYAmt
EOY	$302,185	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$61,244,702	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$18,694,859	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$43,597,452	BOYAmt
EOY	$42,549,843	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$5,264,000	BOYAmt
EOY	$6,263,536	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$71,580,549	BOYAmt
EOY	$73,551,408	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,292,647	BOYAmt
EOY	$1,161,872	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$326,753	BOYAmt
EOY	$405,100	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$33,942,495	BOYAmt
EOY	$33,150,709	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,183,526	BOYAmt
EOY	$15,685,334	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$49,745,421	BOYAmt
EOY	$50,403,015	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,290,608	BOYAmt
EOY	$8,547,402	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,186,863	BOYAmt
EOY	$3,457,218	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,835,128	BOYAmt
EOY	$23,148,393	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$71,580,549	BOYAmt
EOY	$73,551,408	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,217,647	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$95,618	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,612,870	OtherCostOrOtherBasisAmt
Book Value	$2,612,870	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,927,344	OtherCostOrOtherBasisAmt
Depreciation	$10,452,576	DepreciationAmt
Book Value	$29,474,768	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,607,227	OtherCostOrOtherBasisAmt
Depreciation	$3,110,750	DepreciationAmt
Book Value	$6,496,477	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,092,533	OtherCostOrOtherBasisAmt
Depreciation	$4,849,318	DepreciationAmt
Book Value	$3,243,215	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,004,728	OtherCostOrOtherBasisAmt
Depreciation	$282,215	DepreciationAmt
Book Value	$722,513	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$42,549,843	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
UTILITY DEPOSITS	$11,426
DEFERRED OUTFLOWS	$6,252,110

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$6,263,536	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS	$971,442
NET PENSION LIABILITY - FRS	$10,427,669
NET PENSION LIABILITY - HIS	$4,286,223

Field	Value	IRS element (for citing)
Total Liability	$15,685,334	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$34,036,867	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$34,036,867	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$34,036,867	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$32,079,696	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$739,524	OtherExpensesIncludedAmt
Expenses Not Reported	-$739,524	ExpensesNotReportedAmt
Expenses Subtotal	$32,819,220	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$32,819,220	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

BAY HAVEN CHARTER ACADEMY, INC. (COMPANY) IS RESPONSIBLE FOR THE INCOME TAXES OF THE SCHOOLS UNDER ITS CONTROL. THE COMPANY IS A NONPROFIT CORPORATION WHOSE REVENUE IS DERIVED PRIMARILY FROM ITS FIVE CHARTER SCHOOLS. THE COMPANY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE COMPANY HAS NO UNRELATED BUSINESS TAXABLE INCOME FOR THE YEAR ENDED JUNE 30, 2023. THE COMPANY'S FEDERAL INCOME TAX RETURNS FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

GOVERNMENTAL FUNDS RECON - CAPITAL OUTLAY -1,143,227. GOVERNMENTAL FUNDS RECON - LONG TERM DEBT 794,606. GOVERNMENTAL FUNDS RECON - OTHER EXPENSES -390,903.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
BAY COUNTY FL
A	596000512	072222AJ1	2013-04-25	$20,265,000	CAPITAL EXPENDITURES	0	Yes (1)	0
BAY COUNTY FL
B	596000512	072222AP7	2016-10-01	$5,000,000	CAPITAL EXPENDITURES	0	Yes (1)	0
BAY COUNTY FL
C	596000512		2020-10-21	$9,510,000	REFINANCE OF 2010 BONDS	0	Yes (1)	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$19,550,116	$2,162,607	$391,000	$17,078,646	$913,848	2015	Yes (1)	Yes (1)
B	$5,047,084	$1,028,064		$4,737,927		2016	Yes (1)	Yes (1)
C			$338,922			2020	Yes (1)	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Business Name Line2GICProviderName/BusinessNameLine2Txt	Term Of GICTermOfGICPct	Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
NATIXIS FUNDING
A	0	Yes (1)	0	0	Yes (1)	0	Yes (1)	CORP	5.000000000000	Yes (1)	0	0
NATIXIS FUNDING
B	0	Yes (1)	0	0	Yes (1)	0	Yes (1)	CORP	5.000000000000	Yes (1)	0	0
(no name)
C	Yes (1)				0	0	0				0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0
C	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS NOT PRESENTED TO THE BOARD PRIOR TO FILING THE RETURN. THE CFO RECONCILES THE 990 INFORMATION TO THE AUDITED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD IS MADE AWARE OF POLICY.
FORM 990, PART VI, SECTION B, LINE 15	BOARD APPROVES THE SALARY POLICY.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST
FORM 990, PART XII, LINE 2C:	NO CHANGE IN THE PROCESS FROM PRIOR YEAR.