2023-07-17T18:11:30-04:00 2022-08-31 815081933 PAUL J CHRISTENSEN & ASSOCIATES LLC 2110 AUSTIN AVE WACO TX 76701 990 2021-09-01 742823746 HERITAGE ACADEMY CHARTER SCHOOLS INC HERI 2106590329 6013 FOUNTAINWOOD DR SAN ANTONIO TX 78233 ROBERT DAVISON VICE PRESIDENT 2106590329 2023-07-15 ROBERT DAVISON 999009999 PAUL J CHRISTENSEN CPA P01370407 2547523436 2023-07-13 X 2021 2023-04-26 12:10:37Z ROBERT DAVISON 8149832 false X WWW.HERITAGEACADEMY.NET X 1997 TX THE MISSION OF HERITAGE ACADEMY CHARTER SCHOOLS, INC. IS TO PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES PRE-K THROUGH 12 THROUGH THE OPERATION OF OPEN-ENROLLMENT PUBLIC CHARTER SCHOOLS UNDER THE GUIDELINES OF THE TEXAS EDUCATION AGENCY. 5 5 118 0 0 7787823 8119011 0 1913 30821 7789736 8149832 0 0 4268668 5275134 0 21391 1819749 2082518 6088417 7357652 1701319 792180 4804679 5815149 98408 316698 4706271 5498451 SEE SCHEDULE O false false 6039343 8119011 MORE SPECIFIC TO LINE 1 ABOVE, THE PROGRAM SERVES TO EMPOWER EACH STUDENT TO MAXIMIZE THEIR POTENTIAL BY DEVELOPING TALENT, ACHIEVING ACADEMIC EXCELLENCE, AND MODELING MORAL AND ETHICAL BEHAVIOR TO BECOME A VALUABLE ASSET AND CONTRIBUTING CITIZEN OF SOCIETY. 6039343 true false false false false false false false false false true false false false true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 50 0 true 118 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false X ROBERT DAVISON 2106590329 6013 FOUNTAINWOOD DR 6013 FOUNTAINWOOD DR SAN ANTONIO TX 78233 ROBERT DAVISON VICE PRESIDE 20.00 X 92423 0 0 RICHARD FENGLER SECRETARY X 0 0 0 DR LUIS GONZALEZ PRESIDENT X 0 0 0 DELILAH LOPEZ-LOYA MEMBER X 0 0 0 BERTA MARTINEZ MEMBER X 0 0 0 92423 false false false STATE PROGRAM REVENUE 611710 6184845 6184845 FEDERAL PROGRAM REVENUE 611710 1898020 1898020 LOCAL PROGRAM REVENUE 611710 36146 36146 8119011 30821 30821 8149832 8119011 92423 83181 9242 4507595 3954371 553224 311883 266537 45346 287954 268682 19272 75279 66769 8510 7634 7634 35000 35000 362060 307771 54289 617116 285706 331410 72334 40118 32216 3483 3483 70141 30853 39288 76398 33312 43086 SUPPLIES 339404 264310 75094 FOOD SERVICE COSTS 189701 189701 MISC. CONTRACT SERVICES 168598 166123 2475 MISCELLANEOUS 77295 44661 32634 63354 37248 4715 21391 7357652 6039343 1296918 21391 2745373 4310251 935422 443028 32512 24824 2139224 1104878 1088672 1034346 2700 2700 4804679 5815149 13254 183160 85154 17577 115961 98408 316698 X 160939 197145 4545332 5301306 4706271 5498451 4804679 5815149 792180 X false true X true true true X 213003 213003 730638 102167 628471 1195583 1002711 192872 1034346 OTHER PAYROLL LIABILITIES 115961 115961 X 8149832 8149832 8149832 7357652 7357652 7357652 SCHEDULE D, PAGE 3, PART X HERITAGE ACADEMY CHARTER SCHOOLS, INC. (THE "CHARTER HOLDER")IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. THE CHARTER HOLDER HAS NO MATERIAL UNRELATED BUSINESS INCOME FOR THE YEAR ENDED AUGUST 31, 2022. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THAT THE CHARTER HOLDER RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO THE CHARTER HOLDER'S TAX EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE CHARTER HOLDER HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. FOR THE YEAR ENDED AUGUST 31, 2022, THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. AS OF AUGUST 31, 2022, THE CHARTER HOLDER'S TAX YEARS 2018 THROUGH 2010 REMAIN SUBJECT TO EXAMINATION. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY WITHIN IRS GUIDELINES BY CURRENTLY ENROLLING A MAJORITY OF STUDENTS FROM RACIAL MINORITY GROUPS. FOR THE TWO SCHOOL CAMPUSES AS REQUIRED BY THEIR CAREER AND TECHNOLOGY AND EDUCATION PROGRAMS, THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED. SCHEDULE E, LINE 6 THE INSTITUTE DOES RECEIVE FINANCIAL AID FROM GOVRNMENTAL AGENCIES THROUGH THE TEXAS EDUCATION AGENCY. CAMPUS INITIATI 30821 30821 30821 30821 30821 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE CURRENT BOARD MEMBERS PRIOR TO FILING. THEY ARE NOT ASKED TO REVIEW THE 990, ONLY TO ACKNOWLEDGE RECEIPT. RELEVANT MEMBERS OF THE ENTITY'S MANAGEMENT REVIEW THE 990 BEFORE SUBMISSION TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES THAT EACH MEMBER OF THE BOARD AND EMPLOYEES COMPLY WITH ALL APPLICABLE CONFLICT OF INTEREST LAWS AND RULES. AN INDIVIDUAL IS PROHIBITED FROM PARTICIPATING IN AN ADMINISTRATIVE REGARDING A PROJECT IF THE DECISION IS LIKELY TO BENEFIT THAT PERSON OR AN IMMEDIATE FAMILY MEMBER. THE SUPERINTENDENT ENSURES THAT ALL MEMBERS OF THE BOARD AND ALL EMPLOYEES ARE IN COMPLIANCE CONFLICT OF INTEREST LAWS AND RULES. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION WAS REVIEWD BY THE ORGANIZATION'S DIRECTORS, WHO ARE INDEPENDENT OF THE SUPERINTENDENT, AND APPROVED BY THEM IN DELIBERATION AND A VOTE IN WHICH THE SUPERINTENDENT IS NOT PRESENT OR PARTICIPATES. SALARIES OF SUPERINTENDENTS OF PUBLIC SCHOOLS (INCLUDING CHARTER SCHOOLS) AND EXECUTIVE DIRECTORS OF SIMILAR NON-PROFIT ORGANIZATIONS ARE CONSIDERED. THE DELIBERATION AND VOTE IS NOTED IN THE MINUTES OF THE DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE CHARTER SCHOOL PROVIDES GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST.