ALTERNATIVE EDUCATION ACADEMY OF IOSCO COUNTY: Form 990, tax year 2021
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- Organization
- ALTERNATIVE EDUCATION ACADEMY OF IOSCO COUNTY (EIN 46-3889824)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2022-11-07
- IRS object ID
- 202213119349301661
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-07T10:23:30-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383372824 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHENSON & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 159 | AddressLine1Txt |
| City | WEST BRANCH | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48661 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463889824 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALT ED ACADEMY OF IOSCO COUNTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ALTE | BusinessNameControlTxt |
| Phone | 9893623006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 N REMPERT ROAD | AddressLine1Txt |
| City | TAWAS CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48763 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT MOORE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9897392033 | PhoneNum |
| Signature | 2022-10-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | MOORE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CYNTHIA R SCOTT CPA | PreparerPersonNm |
| PTIN | P00853448 | PTIN |
| Phone | 9893450850 | PhoneNum |
| Preparation | 2022-11-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT MOORE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3550 E RIVER ROAD | AddressLine1Txt |
| City | OSCODA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48750 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,701,632 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IOSCOAEA.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHALL ACCEPT STUDENTS AND H | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,663,703 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,643,054 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $7,719 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,860 | PYOtherRevenueAmt |
| CY Other Revenue | $39,078 | CYOtherRevenueAmt |
| PY Total Revenue | $1,665,563 | PYTotalRevenueAmt |
| CY Total Revenue | $1,689,851 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,194,458 | PYOtherExpensesAmt |
| CY Other Expenses | $1,351,235 | CYOtherExpensesAmt |
| PY Total Expenses | $1,194,458 | PYTotalExpensesAmt |
| CY Total Expenses | $1,351,235 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $471,105 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $338,616 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,021,362 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,378,775 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,947 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,744 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,014,415 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,353,031 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHALL ACCEPT STUDENTS AND H | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,141,437 | ExpenseAmt |
| Desc | THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $31,044 | ExpenseAmt |
| Desc | THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $31,044 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,172,481 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALTERNATIVE EDUCATION ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9893623006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 N REMPERT ROAD | AddressLine1Txt |
| City | TAWAS CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48763 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| TINA WILLIAMS | ||||||
| PROGRAM DIRE | 40.00 | Yes (X) | $32,424 | $0 | $0 | |
| LISA BOLEN | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN KLINGER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT KOLBY | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SCOTT MOORE | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOE PERRERA | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $32,424 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOSCO RESA | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27 N REMPERT ROAD | AddressLine1Txt |
| City | TAWAS CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48763 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ADMIN/LABOR | ServicesDesc |
| Compensation | $1,049,424 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,643,054 | GovernmentGrantsAmt |
| Total Contributions | $1,643,054 | TotalContributionsAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $19,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $11,781 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,719 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,719 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,719 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $39,078 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,078 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $39,078 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,689,851 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,797 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,983 | TotalAmt |
| Management And General | $142,983 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,060 | TotalAmt |
| Management And General | $1,060 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,950 | TotalAmt |
| Management And General | $7,950 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $939,441 | TotalAmt |
| Program Services | $939,441 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,616 | TotalAmt |
| Program Services | $4,601 | ProgramServicesAmt |
| Management And General | $15 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,012 | TotalAmt |
| Program Services | $60,012 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,653 | TotalAmt |
| Program Services | $61,653 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,605 | TotalAmt |
| Program Services | $17,605 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,549 | TotalAmt |
| Management And General | $3,549 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,044 | TotalAmt |
| Program Services | $31,044 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,244 | TotalAmt |
| Program Services | $12,244 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OPERATING SUPPLIES | $29,854 | $29,854 | |
| TUITION | $22,942 | $22,942 | |
| FOOD SERVICE | $8,165 | $8,165 | |
| EQUIPMENT RENTAL | $7,862 | $7,862 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255 | TotalAmt |
| Management And General | $255 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,351,235 | TotalAmt |
| Program Services | $1,172,481 | ProgramServicesAmt |
| Management And General | $178,754 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,987 | BOYAmt |
| EOY | $240,642 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,682 | BOYAmt |
| EOY | $1,130,539 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,067 | BOYAmt |
| EOY | $6,678 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $983,275 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,768 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,626 | BOYAmt |
| EOY | $929,507 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $71,409 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,362 | BOYAmt |
| EOY | $2,378,775 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,308 | BOYAmt |
| EOY | $25,744 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,639 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,947 | BOYAmt |
| EOY | $25,744 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,014,415 | BOYAmt |
| EOY | $2,353,031 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,014,415 | BOYAmt |
| EOY | $2,353,031 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,362 | BOYAmt |
| EOY | $2,378,775 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $338,616 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $60,000 | OtherCostOrOtherBasisAmt |
| Book Value | $60,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $843,235 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,900 | DepreciationAmt |
| Book Value | $801,335 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $861,335 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,689,851 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,689,851 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,689,851 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,351,235 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,351,235 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,351,235 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | POLICY IS PART OF BOARD PUBLIC RECORD, INCLUDED ON ALL BOARD AGENDAS AND MINUTES; AND INCLUDED IN ANY EMPLOYMENT POSTINGS. |
| SCHEDULE E, LINE 6 | THE ACADEMY RECEIVED FINANCIAL ASSISTANCE FROM THE STATE OF MICHIGAN THROUGH GRANTS AWARDED TO THE ACADEMY. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHALL ACCEPT STUDENTS AND HIRE STAFF WITHOUT DISCRIMINATION AS TO RACE, COLOR, RELIGION, NATIONAL ORIGIN, SEX, MARITAL STATUS, SEXUAL ORIENTATION, EDUCATIONAL AFFILIATION, HANDICAP STATUS, OR AGE, AND SHALL COMPLY WITH ALL APPLICABLE LAWS AND REGULATIONS RELATING THERETO. |
| FORM 990, PAGE 2, PART III, LINE 4D | THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE AUTHORIZER OF THE ACADEMY, IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), HAS BEEN APPOINTED THE MANAGER OF THE ACADEMY. THE AGREED UPON COMPENSATION IS PART OF THE MANAGEMENT AGREEMENT THAT IS SIGNED BY BOTH PARTIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FULL BOARD REVIEWS AND APPROVES THE FINAL FORM 990 PRIOR TO SIGNING AND MAILING THE INFORMATION RETURN TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PART OF THE APPLICATION PROCESS. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE STATING THAT THERE ARE NO RELATED PARTIES WITH THE ACADEMY. IF A RELATED PARTY IS CONSIDERED FOR CONTRACTING THROUGHOUT THE YEAR, THE BOARD MEMBER MUST STATE ON THE RECORD THAT THERE IS A RELATED PARTY, AND ABSTAIN FROM VOTING. NECESSARY CORRECTIVE ACTION WOULD BE TAKEN IF THE POLICY WAS NOT FOLLOWED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | INSTRUCTION/SUPPORT PERSONNEL 922,632 0 0 SPEC. ED. SHARED PERSONNEL 16,809 0 0 TOTAL 939,441 0 0 |
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