2023-05-15T08:07:17-05:00 2022-06-30 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2021-07-01 271619759 HIGHER INSTITUTE OF ARTS AND TECHNOLOGY HIGH 4105983087 5861 HARRISON ST MERRILLVILLE IN 46410 SHARLA JOHNSON PRESIDENT, BOARD OF DIRECTORS 4105983087 2023-05-10 1 SHARLA JOHNSON 999009999 REX E MILLER CPA CGMA P01081969 3177456411 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARLA JOHNSON 5861 HARRISON ST MERRILLVILLE IN 46410 3319372 0 X HTTP://THEHIAT.WIXSITE.COM/HIAT X 2009 IN HIGHER INSTITUTE OF ARTS AND TECHNOLOGY IS A K-6 ARTS-INTEGRATED CHARTER SCHOOL DEDICATED TO TURNING 21ST CENTURY SCHOLARS INTO INNOVATIVE COLLEGE AND CAREER READY WORLD PROBLEM SOLVERS ABLE TO EXUDE STRONG CHARACTER, COMMUNICATE GLOBALLY, COLLABORATE EFFECTIVELY, AND THINK CRITICALLY AND CREATIVELY. 6 6 53 20 0 0 2510754 3311351 55 0 17 5 12363 8016 2523189 3319372 0 0 0 0 1120520 1302489 0 0 0 1197126 1684107 2317646 2986596 205543 332776 620948 912019 820793 779088 -199845 132931 X HIGHER INSTITUTE OF ARTS AND TECHNOLOGY IS A K-6 ARTS-INTEGRATED CHARTER SCHOOL DEDICATED TO TURNING 21ST CENTURY SCHOLARS INTO INNOVATIVE COLLEGE AND CAREER READY WORLD PROBLEM SOLVERS ABLE TO EXUDE STRONG CHARACTER, COMMUNICATE GLOBALLY, COLLABORATE EFFECTIVELY, AND THINK CRITICALLY AND CREATIVELY. 0 0 2369361 HIGHER INSTITUTE OF ARTS AND TECHNOLOGY OPERATES AS A PUBLIC CHARTER SCHOOL AND ENCOURAGES CREATIVE EXPRESSION BY INFUSING BALLET, MODERN DANCE, SINGING, THEATER AND COMPUTERS INTO A TRADITIONAL EDUCATIONAL CURRICULUM. THE EMPHASIS HERE IS TO USE CREATIVE ARTS AND TECHNOLOGY AS A METHOD OF COMMUNICATING WITH STUDENTS. THE SCHOOL PROVIDED EDUCATIONAL INSTRUCTION TO APPROXIMATELY 200 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHTH DURING THE 2021-2022 SCHOOL YEAR. 2369361 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 53 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 IN X BOOKKEEPING PLUS INC 3174622049 232 E MCCLARNON DR GREENFIELD IN 46140 X SHARLA JOHNSON PRESIDENT 4.00 X X 0 0 0 STEPHANIE DAVIS VICE PRESIDENT 1.00 X X 0 0 0 CHARLES REESE JR TREASURER 1.00 X X 0 0 0 GEORGE TUCKER SECRETARY 1.00 X X 0 0 0 APRIL BROWN MEMBER 1.00 X 0 0 0 BRIDGETT HARRIS MEMBER 1.00 X 0 0 0 JILLIAN KEMP PRINCIPAL 40.00 X 110030 0 0 110030 0 0 1 0 0 0 VETERAN'S CAFE AND CATERING 7805 TAFT ST MERRIVILLE IN 46410 STUDENT MEALS 269970 SUMMER ADVANTAGE 1001 MARINA DR 410 QUINCY MA 02171 SUMMER PROGRAMS FOR STUDENTS 262681 ENTREPRENEURIAL VENTURES IN EDUCATION 1001 MARINA DR 410 QUINCY MA 02171 SCHOOL MANAGEMENT 226875 ILLINOIS CENTRAL SCHOOL BUS 78 N CHICAGO ST 2ND FL JOLIET IL 60432 STUDENT TRANSPORTATION 159764 HOLY MARTYR'S PARISH 200 E 79TH AVE MERRIVILLE IN 46410 SCHOOL BUILDING RENT 127594 5 3311351 3311351 5 5 OTHER INCOME 900099 8016 8016 8016 3319372 8016 0 5 X 115772 99566 16206 1021249 885250 135999 82932 63783 19149 82536 71812 10724 8279 8279 7750 7750 20150 20150 633066 443171 189895 1486 1486 165049 159643 5406 9810 9810 202133 202133 3293 3190 103 6250 6250 42676 42676 18887 18887 MANAGEMENT AND ACADEMIC 223818 223818 FOOD COSTS 211263 210690 573 STUDENT TRANSPORTATION 104406 104406 FIELD TRIPS & EVENTS 11530 11530 14261 8664 5597 2986596 2369361 617235 0 363222 575165 87561 207206 13772 13772 88094 90253 592383 566760 68299 25623 620948 912019 170793 229088 650000 550000 820793 779088 X -199845 132931 -199845 132931 620948 912019 332776 0 X X 0 1 X 1 0 X 443988 433987 10001 80934 78139 2795 67461 54634 12827 25623 X 3319372 0 3319372 0 3319372 2986596 0 2986596 0 2986596 PART X, LINE 2: PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2018 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATING POLICY BY RECRUITING ALL STUDENTS IN SURROUNDING COMMUNUTIES. THIS INFORMATION IS COMMUNICATED DURING OPEN HOUSE, THROUGH COMMUNITY INVOLVEMENT, AND VISIBLY THROUGH SIGNAGE IN FRONT OF THE SCHOOL. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES STATE FUNDS UNDER THE INDIANA CHARTER SCHOOL ACT (INDIANA CODE 20-24) AS WELL AS FUNDING UNDER THE FEDERAL PROGRAMS ADMINISTERED BY THE INDIANA DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DID NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, AND EMPLOYEES ARE RESPONSIBLE FOR DISCLOSING ANY MATTERS INVOLVING A POTENTIAL CONFLICT OF INTEREST. THE PARTY IN CONFLICT MUST REFRAIN FROM VOTING ON ANY ISSUE PERTAINING TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD SETS THE COMPENSATION FOR TOP MANAGEMENT AND THE PRINCIPAL SETS THE COMPENSATION FOR OTHER SCHOOL EMPLOYEES. COMPENSATION IS DETERMINTED BY STANDARD RATES IN THE REGION AS APPROPRIATE FOR ONE'S EXPERIENCE AND EDUCATION LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 443,171. MANAGEMENT AND GENERAL EXPENSES 189,895. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 633,066. PART XII LINE 2C THE ORGANIZATION'S OVERSIGHT PROCESS AND SELECTION PROCESS DID NOT CHANGE DURING THE TAX YEAR.