SEACREST SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SEACREST SCHOOL INC (EIN 59-2311341)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-05
- IRS object ID
- 202501259349302550
- Schema version
- 2023v6.0
- 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 G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-05T14:19:57-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592840381 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILLIPS FELDMAN GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 LAUREL OAK DRIVE SUITE 303 | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 341082764 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592311341 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEACREST SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SEAC | BusinessNameControlTxt |
| Phone | 2397931986 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7100 DAVIS BLVD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34104 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MAHLER | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 2397931986 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NATHAN A PHILLIPS CPA | PreparerPersonNm |
| PTIN | P00189856 | PTIN |
| Phone | 2395661600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID MAHLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7100 DAVIS BLVD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,244,939 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SEACREST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE CHILDREN IN AN ENVIRONMENT THAT MAINTAINS HIGH EXPECTATIONS FOR INTELLECTUAL ACHIEVEMENT. CHILDREN ARE TAUGHT TO STRIVE FOR A HEALTHY BALANCE OF GOOD HEALTH, HARD WORK, AND SATISFYING RECREATION. IN ADDITION TO ACADEMIC SUBJECTS, TECHNOLOGY, AND BASIC SKILLS, SEACREST SCHOOL EMPHASIZES THE ARTS, PHYSICAL EDUCATION, SOCIAL AWARENESS, RESPECT FOR THE ENVIRONMENT AND CULTURALLY ACCEPTED VALUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 135 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,211,694 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,655,601 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,199,448 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,322,608 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,474 | PYOtherRevenueAmt |
| CY Other Revenue | $84,137 | CYOtherRevenueAmt |
| PY Total Revenue | $10,459,616 | PYTotalRevenueAmt |
| CY Total Revenue | $13,062,346 | 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 | $7,139,760 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,349,875 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $499,276 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,936,045 | PYOtherExpensesAmt |
| CY Other Expenses | $4,890,065 | CYOtherExpensesAmt |
| PY Total Expenses | $11,075,805 | PYTotalExpensesAmt |
| CY Total Expenses | $12,239,940 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$616,189 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $822,406 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,147,139 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,785,238 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,686,783 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,502,476 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,460,356 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,282,762 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WITHIN EVERY HUMAN BEING THERE IS A POTENTIAL FOR LEARNING THAT IS VIRTUALLY UNLIMITED. SEACREST SCHOOL ACCLAIMS AN EDUATIONAL SYSTEM WHERE LEARNING TO BE EVERYTHING YOU CAN BE IN A RAPIDLY CHANGING WORLD IS A CENTRAL THEME. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,623,245 | ExpenseAmt |
| Revenue | $9,589,338 | RevenueAmt |
| Desc | EDUCATION OF ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. | Desc |
| Total Program Service Expenses | $9,623,245 | 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 | Yes (1) | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | 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 | Yes (1) | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 135 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | 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 | DAVID MAHLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2397931986 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7100 DAVIS BLVD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| MARYZOE BOWDEN | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY CASSANO | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN HASSAN-SCHREIBER | ||||||||
| TRUSTEE - SECRETARY | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DEBRA HUBER | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| NICHOLAS GIALAMAS | ||||||||
| TRUSTEE - VICE CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MADISON HUNT | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| AMEDEO SAVORETTI | ||||||||
| TRUSTEE - TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JOANN TALANO | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| SHAN O'FEE-BYROM | ||||||||
| TRUSTEE - BOARD CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JENNIFER THEEL | ||||||||
| ASSOCIATE HEAD OF SCHOOL | 40.00 | $121,000 | $0 | $1,129 | Yes (X) | |||
| WILLIAM CARUFE | ||||||||
| DIRECTOR OF ATHLETICS | 40.00 | $114,100 | $0 | $5,846 | Yes (X) | |||
| STEVEN CARUSO | ||||||||
| FORMER HEAD OF SCHOOL | 40.00 | $220,862 | $0 | $7,822 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $455,962 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,797 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $875,238 | FundraisingAmt |
| All Other Contributions | $2,780,363 | AllOtherContributionsAmt |
| Noncash Contributions | $208,287 | NoncashContributionsAmt |
| Total Contributions | $3,655,601 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATION TUITION | 611600 | $9,001,802 | $9,001,802 |
| EXTRACURRICULAR ACTIVITIES | 611600 | $320,806 | $320,806 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,322,608 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $875,238 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $182,593 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$182,593 | TotalRevenueColumnAmt |
| Exclusion | -$182,593 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER MISCELLANEOUS INCOME | 611600 | $100,812 | $100,812 |
| INSURANCE PROCEEDS | 524298 | $73,835 | $73,835 |
| DEBT FORGIVENESS | 900099 | $59,883 | $59,883 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $266,730 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,062,346 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,589,338 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$182,593 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,300,308 | TotalAmt |
| Program Services | $5,038,374 | ProgramServicesAmt |
| Management And General | $1,034,694 | ManagementAndGeneralAmt |
| Fundraising | $227,240 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,354 | TotalAmt |
| Program Services | $65,859 | ProgramServicesAmt |
| Management And General | $13,525 | ManagementAndGeneralAmt |
| Fundraising | $2,970 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $507,818 | TotalAmt |
| Program Services | $406,103 | ProgramServicesAmt |
| Management And General | $83,399 | ManagementAndGeneralAmt |
| Fundraising | $18,316 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459,395 | TotalAmt |
| Program Services | $367,319 | ProgramServicesAmt |
| Management And General | $75,495 | ManagementAndGeneralAmt |
| Fundraising | $16,581 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,840 | TotalAmt |
| Management And General | $288,840 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,563 | TotalAmt |
| Management And General | $62,563 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,053 | TotalAmt |
| Program Services | $39,008 | ProgramServicesAmt |
| Management And General | $20,195 | ManagementAndGeneralAmt |
| Fundraising | $115,850 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,529 | TotalAmt |
| Program Services | $105,984 | ProgramServicesAmt |
| Management And General | $21,764 | ManagementAndGeneralAmt |
| Fundraising | $4,781 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,161 | TotalAmt |
| Program Services | $218,447 | ProgramServicesAmt |
| Management And General | $44,862 | ManagementAndGeneralAmt |
| Fundraising | $9,852 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,723 | TotalAmt |
| Program Services | $90,145 | ProgramServicesAmt |
| Management And General | $18,512 | ManagementAndGeneralAmt |
| Fundraising | $4,066 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,135,976 | TotalAmt |
| Program Services | $908,443 | ProgramServicesAmt |
| Management And General | $186,561 | ManagementAndGeneralAmt |
| Fundraising | $40,972 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,716 | TotalAmt |
| Program Services | $296,463 | ProgramServicesAmt |
| Management And General | $60,882 | ManagementAndGeneralAmt |
| Fundraising | $13,371 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $717,638 | $573,918 | $117,841 | $25,879 |
| INSTRUCTIONAL AIDS & FI | $587,664 | $587,664 | ||
| ATHLETIC PROGRAM | $244,207 | $244,207 | ||
| UTILITIES | $232,421 | $185,867 | $38,171 | $8,383 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,574 | TotalAmt |
| Program Services | $495,444 | ProgramServicesAmt |
| Management And General | $50,115 | ManagementAndGeneralAmt |
| Fundraising | $11,015 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,239,940 | TotalAmt |
| Program Services | $9,623,245 | ProgramServicesAmt |
| Management And General | $2,117,419 | ManagementAndGeneralAmt |
| Fundraising | $499,276 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,765,038 | BOYAmt |
| EOY | $3,873,823 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,883,820 | BOYAmt |
| EOY | $4,318,468 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,510 | BOYAmt |
| EOY | $373,911 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,261,896 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,315,374 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,867,786 | BOYAmt |
| EOY | $20,946,522 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,985 | BOYAmt |
| EOY | $272,514 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,147,139 | BOYAmt |
| EOY | $29,785,238 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,339 | BOYAmt |
| EOY | $324,277 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,237,432 | BOYAmt |
| EOY | $7,356,129 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,457,387 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,224,084 | BOYAmt |
| EOY | $470,470 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,928 | BOYAmt |
| EOY | $894,213 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,686,783 | BOYAmt |
| EOY | $11,502,476 | 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 | $17,268,515 | BOYAmt |
| EOY | $17,723,226 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,841 | BOYAmt |
| EOY | $559,536 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,460,356 | BOYAmt |
| EOY | $18,282,762 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,147,139 | BOYAmt |
| EOY | $29,785,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $822,406 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | FederalGrantAuditRequiredInd |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 50.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,880,755 | InvestmentCostOrOtherBasisAmt |
| Book Value | $1,880,755 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $33,071,282 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $14,892,441 | DepreciationAmt |
| Book Value | $18,178,841 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,144,697 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,261,912 | DepreciationAmt |
| Book Value | $882,785 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $165,162 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $161,021 | DepreciationAmt |
| Book Value | $4,141 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,946,522 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ECONOMIC INJURY DISASTER LOAN | $143,566 |
| FEDERAL EMERGENCY MANAGEMENT AGENCY LOAN | $462,132 |
| FINANCE LEASE LIABILITIES | $68,037 |
| INSURANCE PREMIUM FINANCING | $220,478 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $894,213 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,244,939 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $182,593 | OtherRevenueAmt |
| Revenue Not Reported | $182,593 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,062,346 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,062,346 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,422,533 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $182,593 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $182,593 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,239,940 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,239,940 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | THE CONSERVATION EASEMENT IS TO BE INSPECTED ANNUALLY BY THE SOUTH FLORIDA WATER MANAGEMENT DISTRICT. THE AREA IS REQUIRED TO BE CLEAR OF EXOTIC VEGETATION INCLUDING MELALEUCA, AUSTRALIAN PINE, BRAZILIAN PEPPER, DOWNY-ROSE MYRTLE, EARLEAF ACACIA AND JAVA PLUM. |
| PART II, LINE 9: | NO REVENUES OR EXPENSES ARE INCURRED IN CONJUNCTION WITH THE EASEMENT. NO FINANCIAL STATEMENT REPORTING IS NECESSARY. |
| PART X, LINE 2: | THE SCHOOL HAS EVALUATED ITS TAX POSITION AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISION OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED IN PART VIII, LINE 8 (B) 182,593. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED IN PART VIII, LINE 8 (B) 182,593. |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE RACIALLY NON-DISCRIMINATORY POLICY OF ADMISSIONS IS PUBLISHED IN THE ENROLLMENT INFORMATION PAMPHLET. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVED APPROXIMATELY $363,000 IN SCHOLARSHIPS FROM THE FLORIDA DEPARTMENT OF EDUCATION, WHICH WERE AWARDED TO STUDENTS DURING THE FISCAL YEAR AND REPORTED IN TUITION AND FEES. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $875,238 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $875,238 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $182,593 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $875,238 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $875,238 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $182,593 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $182,593 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$182,593 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN CARUSO | PersonNm |
| Title | FORMER HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $220,862 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,108 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $3,714 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $228,684 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | STEVEN CARUSO - FORMER HEAD OF SCHOOL | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHANNES LOPEZ | PersonNm |
| Relationship With Org | FORMER TRUSTEE AND CURRENT PARENT OF STUDENT | RelationshipWithOrgTxt |
| Loan Purpose | TO COVER CAPITAL AND OPERATING COSTS | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $2,940,000 | OriginalPrincipalAmt |
| Balance Due | $2,457,387 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $2,457,387 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | GALA ITEMS AND GIFT CERTIFICATES | Desc |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $208,087 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS MEMBERS WHO APPOINT THE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THERE IS A NOMINATING AND GOVERNANCE COMMITTEE THAT SOLICITS SUGGESTIONS FOR PROPOSED MEMBERS. THE COMMITTEE REVIEWS THE PROPOSALS AND PUTS NAMES FORTH. BALLOTS ARE THEN SENT TO VOTING MEMBERS ALONG WITH CURRICULUM VITAES OR RESUMES. |
| FORM 990, PART VI, SECTION A, LINE 7A | INDIVIDUALS OF THE GOVERNING BODY ARE APPROVED BY PERSONS OF AUTHORITY WITHIN THE ORGANIZATION AS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 11B | ONCE THE FORM 990 IS COMPLETED BY THE ACCOUNTING FIRM, THE FORM 990 IS GIVEN TO THE ACCOUNTING CONTRACTORS FOR AN INITIAL REVIEW. IT IS THEN PROVIDED TO THE HEAD OF THE SCHOOL AND TO THE BOARD MEMBERS FOR A FINAL REVIEW PROCESS. UNLESS THE BOARD POSES ANY CONCERNS, THE FORM 990 IS SUBSEQUENTLY FINALIZED. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE THAT THE SCHOOL OPERATES IN A MANNER THAT IS CONSISTENT WITH ITS CHARITABLE PURPOSE, PERIODIC REVIEWS SHALL BE CONDUCTED TO HELP MONITOR AND ENFORCE THEIR CONFLICT OF INTEREST POLICY. THE PERIODIC REVIEWS SHALL INCLUDE A REVIEW OF WHETHER THE COMPENSATION ARRANGEMENTS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. ALSO, A REVIEW OF WHETHER PARTNERSHIPS, JOINT VENTURES (IF ANY), AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE SCHOOL'S WRITTEN POLICIES BY EXAMINING WHETHER ARRANGEMENTS ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFITS OR AN EXCESS BENEFIT TRANSACTION. THE PROCEDURES FOR ADDRESSING POTENTIAL CONFLICTS OF INTEREST ARE OUTLINED AS FOLLOWS: THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION FOR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR THE HEAD OF SCHOOL, THERE IS A COMPENSATION COMMITTEE, COMPRISED OF VARIOUS MEMBERS OF THE BOARD OF TRUSTEES, WHO REVIEWS THE HEAD OF SCHOOL'S TOTAL COMPENSATION PACKAGE. THE HEAD OF SCHOOL SETS THE COMPENSATION FOR TOP LEVEL MANAGEMENT. THE RAISES GRANTED TO ANY AND ALL TEACHERS AND STAFF IS APPROVED BY THE BOARD OF TRUSTEES WITHIN THE CONTEXT OF THE ANNUAL BUDGET. ALL COMPENSATION DECISIONS ARE SUPPLEMENTED BY BENCHMARKING POSITIONS AGAINST SALARY INFORMATION FROM COMPARABLE POSITION WITHIN OTHER ORGANIZATIONS. ALL EMPLOYEES HAVE WRITTEN CONTRACTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL OF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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