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INTERNATIONAL COMMUNITY SCHOOLS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL COMMUNITY SCHOOLS INC (EIN 59-3525955)
Tax period
2022-06-01 to 2023-05-31
Filed
2023-11-10
IRS object ID
202303149349302455
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-10T10:24:01-06:00ReturnTs
Tax Period End2023-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273509345PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAVIS GROUP PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1390 N ORANGE AVENUE SUITE 1500AddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593525955EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL COMMUNITY SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4076452343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUSTIN MUNIZZIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4076452343PhoneNum
Signature2023-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJUSTINPersonFirstNm
Person LastMUNIZZIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCARL R PERRYPreparerPersonNm
PTINP00375304PTIN
Phone4074347900PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUSTIN MUNIZZIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,944,923GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ICSFLA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE SCHOOL COMBINES THE MOST CURRENT EDUCATIONAL RESEARCH AND PRACTICES INTO A UNIQUE CHRISTIAN K-12 SCHOOL BUILT ON THREE PILLARS OF FAITH, FAMILY AND SCHOLARSHIP.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee75TotalEmployeeCnt
Total Volunteers210TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$207,246PYContributionsGrantsAmt
CY Contributions Grants$226,729CYContributionsGrantsAmt
PY Program Service Revenue$2,512,081PYProgramServiceRevenueAmt
CY Program Service Revenue$2,617,327CYProgramServiceRevenueAmt
PY Investment Income$495PYInvestmentIncomeAmt
CY Investment Income$7,351CYInvestmentIncomeAmt
PY Other Revenue$69,273PYOtherRevenueAmt
CY Other Revenue$64,164CYOtherRevenueAmt
PY Total Revenue$2,789,095PYTotalRevenueAmt
CY Total Revenue$2,915,571CYTotalRevenueAmt
PY Grants And Similar Paid$143,456PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$131,112CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,238,613PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,343,034CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$41,449CYTotalFundraisingExpenseAmt
PY Other Expenses$1,211,560PYOtherExpensesAmt
CY Other Expenses$1,301,562CYOtherExpensesAmt
PY Total Expenses$2,593,629PYTotalExpensesAmt
CY Total Expenses$2,775,708CYTotalExpensesAmt
PY Revenues Less Expenses$195,466PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$139,863CYRevenuesLessExpensesAmt
Total Assets BOY$3,615,284TotalAssetsBOYAmt
Total Assets EOY$3,870,894TotalAssetsEOYAmt
Total Liabilities BOY$2,163,058TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,263,214TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,452,226NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,607,680NetAssetsOrFundBalancesEOYAmt
MissionTHE SCHOOL COMBINES THE MOST CURRENT EDUCATIONAL RESEARCH AND PRACTICES INTO A UNIQUE CHRISTIAN PK-12 SCHOOL BUILT ON THREE PILLARS OF FAITH, FAMILY AND SCHOLARSHIP.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,466,544ExpenseAmt
Grant$131,112GrantAmt
Revenue$2,619,308RevenueAmt
DescPROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 400 STUDENTS. PROMOTE CHRISTIAN FAMILY VALUES AND A HIGH LEVEL OF INVOLVEMENT IN THE EDUCATION OF THE STUDENTS. PROVIDE LESSON PLANS AND OTHER PROFESSIONAL SUPPORT FOR HOME-SCHOOLING PARENTS. ENCOURAGE A SENSE OF COMMUNITY BETWEEN PARENTS AND THE PROFESSIONAL EDUCATORS AT THE SCHOOL.Desc
Total Program Service Expenses$2,466,544TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee75EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LISA SHAWBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4076452343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TERRI ALDERMAN
DIRECTOR1.00Yes (X)$34,298$0$0
BILL TERWILLEGER
DIRECTOR1.00Yes (X)$0$0$0
MIKE SHAW
DIRECTOR/VICE PRESIDENT1.00Yes (X)$0$0$0Yes (X)
JUSTIN MUNIZZI
DIRECTOR/PRESIDENT1.00Yes (X)$0$0$0Yes (X)
ROB HEMPHILL
DIRECTOR/PASTORAL ADVISOR1.00Yes (X)$0$0$0
ELIZABETH CHAVES
DIRECTOR/SECRETARY/TREASURER1.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$34,298TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$226,729AllOtherContributionsAmt
Total Contributions$226,729TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES611110$2,501,608$2,501,608
ATHLETICS611110$115,719$115,719
FieldValueIRS element (for citing)
Total Program Service Revenue$2,617,327TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,351TotalRevenueColumnAmt
Exclusion$7,351ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$91,535FundraisingGrossIncomeAmt
Fundraising Direct Expenses$29,352FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,183TotalRevenueColumnAmt
Exclusion$62,183ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611110BusinessCd
Total Revenue Column$1,981TotalRevenueColumnAmt
Related Or Exempt Func Income$1,981RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,981OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,915,571TotalRevenueColumnAmt
Related Or Exempt Func Income$2,619,308RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$69,534ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$131,112TotalAmt
Program Services$131,112ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,249,063TotalAmt
Program Services$1,061,703ProgramServicesAmt
Management And General$149,888ManagementAndGeneralAmt
Fundraising$37,472FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$93,971TotalAmt
Program Services$79,875ProgramServicesAmt
Management And General$11,277ManagementAndGeneralAmt
Fundraising$2,819FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$123TotalAmt
Management And General$123ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,525TotalAmt
Management And General$13,525ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,129TotalAmt
Management And General$10,129ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$549TotalAmt
Program Services$472ProgramServicesAmt
Management And General$55ManagementAndGeneralAmt
Fundraising$22FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$64,055TotalAmt
Program Services$57,649ProgramServicesAmt
Management And General$6,406ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$35,433TotalAmt
Program Services$25,512ProgramServicesAmt
Management And General$8,858ManagementAndGeneralAmt
Fundraising$1,063FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$179,177TotalAmt
Program Services$170,218ProgramServicesAmt
Management And General$8,959ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$87,933TotalAmt
Program Services$87,933ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$141,495TotalAmt
Program Services$113,196ProgramServicesAmt
Management And General$28,299ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$57,654TotalAmt
Program Services$51,889ProgramServicesAmt
Management And General$5,765ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OTHER$268,065$268,065
CURRICULUM & CLASSROOM$149,857$149,857
EZONE EXPENSES$84,203$84,203
ATHLETIC PROGRAMS$83,686$83,686

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$125,678TotalAmt
Program Services$101,174ProgramServicesAmt
Management And General$24,431ManagementAndGeneralAmt
Fundraising$73FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,775,708TotalAmt
Program Services$2,466,544ProgramServicesAmt
Management And General$267,715ManagementAndGeneralAmt
Fundraising$41,449FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$852,333BOYAmt
EOY$1,210,086EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$211,763BOYAmt
EOY$199,954EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,972BOYAmt
EOY$15,590EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,817BOYAmt
EOY$14,002EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,970,630LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,622,037LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,459,718BOYAmt
EOY$2,348,593EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$9,964BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$55,717BOYAmt
EOY$82,669EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,615,284BOYAmt
EOY$3,870,894EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$86,351BOYAmt
EOY$77,211EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$211,763BOYAmt
EOY$199,954EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,864,944BOYAmt
EOY$1,986,049EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,163,058BOYAmt
EOY$2,263,214EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,452,226BOYAmt
EOY$1,607,680EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,452,226BOYAmt
EOY$1,607,680EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,615,284BOYAmt
EOY$3,870,894EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$139,863ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$15,591OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$93,720OtherCostOrOtherBasisAmt
Book Value$93,720BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,142,168OtherCostOrOtherBasisAmt
Depreciation$1,075,845DepreciationAmt
Book Value$2,066,323BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$315,355OtherCostOrOtherBasisAmt
Depreciation$204,904DepreciationAmt
Book Value$110,451BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$419,387OtherCostOrOtherBasisAmt
Depreciation$341,288DepreciationAmt
Book Value$78,099BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,348,593TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,813,811TotalRevEtcAuditedFinclStmtAmt
Other Revenue$29,352OtherRevenueAmt
Revenue Not Reported$29,352RevenueNotReportedAmt
Revenue Subtotal$2,784,459RevenueSubtotalAmt
Other Revenues Not Included$131,112OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$131,112RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,915,571TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,673,948TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$29,352OtherExpensesIncludedAmt
Expenses Not Reported$29,352ExpensesNotReportedAmt
Expenses Subtotal$2,644,596ExpensesSubtotalAmt
Other Expenses Not Included$131,112OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$131,112ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,775,708TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE SCHOOL HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE SCHOOL HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MAY 31, 2023.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE POLICY IS INCLUDED IN PROMOTIONAL AND RECRUITING MATERIALS AND IS IN THE PARENT-STUDENT MANUAL WHICH EXPLICITLY STATES "INTERNATIONAL COMMUNITY SCHOOL IS OPEN TO ALL CHRISTIAN FAMILIES..." STUDENTS FROM A VARIETY OF RACIAL AND ETHNIC BACKGROUNDS ATTEND THE SCHOOL AND ITS EXTRA-CURRICULAR ACTIVITIES. IN ADDITION THE SAME INFORMATION CAN BE FOUND ON INTERNATIONAL COMMUNITY SCHOOL'S WEBSITE.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$54,261GrossReceiptsEvent1Amt
Gross Revenue Event1$54,261GrossRevenueEvent1Amt
Other Direct Expenses Event1$14,717OtherDirectExpensesEvent1Amt
Event2FAMILY FREvent2Nm
Gross Receipts Event2$17,805GrossReceiptsEvent2Amt
Gross Revenue Event2$17,805GrossRevenueEvent2Amt
Other Events Total7OtherEventsTotalCnt
Gross Receipts Other Events$19,469GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$19,469GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$14,635OthDirectExpnssOtherEventsAmt
Gross Receipts Total$91,535GrossReceiptsTotalAmt
Gross Revenue Total Events$91,535GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$29,352OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,352DirectExpenseSummaryEventsAmt
Net Income Summary$62,183NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient19RecipientCnt
Cash Grant$131,112CashGrantAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
LISA SHAW
FAMILY MEMBER OF MIKE SHAW, DIRECTOR/VICE PRESIDENTEMPLOYMENT - FINANCIAL ADMINISTRATOR0
ROBYN TERWILLEGER
FAMILY MEMBER OF BILL TERWILLEGER, DIRECTOREMPLOYMENT - PRINCIPAL/CHIEF ADMINISTRATOR0
AUDRA HEMPHILL
FAMILY MEMBER OF ROB HEMPHILL, DIRECTOREMPLOYMENT - HIGH SCHOOL ADMINISTRATOR0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BILL TERWILLEGER, DIRECTOR, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE ROBYN TERWILLEGER. MIKE SHAW, DIRECTOR/ VICE PRESIDENT, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE LISA SHAW. ROB HEMPHILL, PASTORAL ADVISOR, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE AUDRA HEMPHILL.
FORM 990, PART VI, SECTION A, LINE 6ALL PARENTS OR COURT-APPOINTED GUARDIANS OF STUDENTS PRESENTLY ENROLLED IN THE SCHOOL ARE MEMBERS OF THE SCHOOL. THE MEMBERS HAVE VOTING RIGHTS IN REGARD TO ALTERING, AMENDING OR REPLACING THE SCHOOL'S BYLAWS AS WELL AS APPROVAL OF DISSOLUTION. MEMBERS MAY ALSO SERVE ON A PRESIDENT-APPOINTED NOMINATING TASK FORCE RESPONSIBLE FOR NOMINATING DIRECTORS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 8BTHERE IS A BUILDING COMMITTEE BUT MEETING MINUTES ARE ONLY KEPT AT THE MONTHLY BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990, IN ITS ENTIRETY, IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19THE SCHOOL PROVIDES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 UPON REQUEST. THE SCHOOL DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY.
FORM 990, PART XI, LINE 9:CHANGE IN FAIR VALUE OF THE INTEREST RATE SWAP 26,927. LOSS ON EXTINGUISHMENT OF DEBT -11,336.

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