BAY HAVEN CHARTER ACADEMY INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BAY HAVEN CHARTER ACADEMY INC (EIN 65-1121807)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-17
IRS object ID
202131379349309918
Schema version
2019v5.2
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)
Return2021-05-17T17:41:54-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721396621PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114101 PANAMA CITY BCH PKWY SUITEAddressLine1Txt
Address Line2200AddressLine2Txt
CityPANAMA CITY BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32413ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN651121807EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAY HAVEN CHARTER ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYHBusinessNameControlTxt
Phone8509133463PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVDAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJON MCFATTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8509133463PhoneNum
Signature2021-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA R GOOLSBY CPAPreparerPersonNm
PTINP00360749PTIN
Phone8507846733PhoneNum
Preparation2021-05-10PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJON MCFATTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVDAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$29,888,680GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BAYHAVEN.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscORGANIZATION EXEMPT FROM INCOME TAXOtherOrganizationDsc
Formation2001FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE COMPANY OWNS AND OPERATES A PUBLIC SCHOOL IN PANAMA CITY, FL.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee442TotalEmployeeCnt
Total Volunteers2159TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$26,053,379PYContributionsGrantsAmt
CY Contributions Grants$26,448,450CYContributionsGrantsAmt
PY Program Service Revenue$1,357,667PYProgramServiceRevenueAmt
CY Program Service Revenue$1,155,486CYProgramServiceRevenueAmt
PY Investment Income$97,956PYInvestmentIncomeAmt
CY Investment Income$84,413CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$2,200,331CYOtherRevenueAmt
PY Total Revenue$27,509,002PYTotalRevenueAmt
CY Total Revenue$29,888,680CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$17,176,041PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,498,898CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,947,563PYOtherExpensesAmt
CY Other Expenses$8,529,995CYOtherExpensesAmt
PY Total Expenses$24,123,604PYTotalExpensesAmt
CY Total Expenses$27,028,893CYTotalExpensesAmt
PY Revenues Less Expenses$3,385,398PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,859,787CYRevenuesLessExpensesAmt
Total Assets BOY$66,763,277TotalAssetsBOYAmt
Total Assets EOY$69,187,748TotalAssetsEOYAmt
Total Liabilities BOY$49,774,374TotalLiabilitiesBOYAmt
Total Liabilities EOY$49,315,421TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,988,903NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,872,327NetAssetsOrFundBalancesEOYAmt
MissionAS A COMMUNITY SCHOOL OF "CHOICE" FOR TEACHERS, PARENTS & STUDENTS, BHCA, INC.'S MISSION IS TO STRIVE TOGETHER TO TEACH BEYOND THE STANDARDS IN ORDER TO MEET EACH CHILD'S NEEDS BY MOTIVATING STUDENTS TO REACH THEIR UNIQUE POTENTIAL.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$17,072,201ExpenseAmt
Revenue$3,355,817RevenueAmt
DescBAY HAVEN CHARTER ACADEMY, INC. ENROLLED CHILDREN IN PRESCHOOL THROUGH TWELFTH GRADE.Desc
Total Program Service Expenses$17,072,201TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee442EmployeeCnt
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SANDY PORTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8502483500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVDAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JON MCFATTER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DAVID HAIGHT
DIRECTOR1.00Yes (X)$0$0$0
TIFFANY ENNIS
DIRECTOR1.00Yes (X)$0$0$0
JEREMY HATCHER
DIRECTOR1.00Yes (X)$0$0$0
SANDY PORTER
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
LARRY BOLINGER
CEO40.00Yes (X)Yes (X)$130,380$0$0
LAURA ADAMS
CFO40.00Yes (X)Yes (X)$92,776$0$0
WAYLON THOMPSON
DIRECTOR1.00Yes (X)$0$0$0
JOYCE WILSON
DIRECTOR1.00Yes (X)$0$0$0
ROBERT FLEMING
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$223,156TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
GAC
4116 US-231PANAMA CITYFL32404CONSTRUCTION COMPANY$1,672,311
COTTON
PANAMA CITYPANAMA CITYFL32417CONSTRUCTION/VARIOUS$994,205
THE ROOF DEPOT
1310 15TH STREETPANAMA CITYFL32401ROOFING COMPANY$765,678
BAYSIDE PAINT CONTRACTING
PO BOX 9044PANAMA CITYFL32417PAINTING COMAPNY$157,497
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$26,285,484GovernmentGrantsAmt
All Other Contributions$162,966AllOtherContributionsAmt
Total Contributions$26,448,450TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PRESCHOOL FEES611110$495,813$495,813
SCHOOL YEAR AFTERCARE FEES611110$356,020$356,020
STUDENT LUNCHES611110$157,199$157,199
SUMMER AFTERCARE FEES611110$146,454$146,454
FieldValueIRS element (for citing)
Total Program Service Revenue$1,155,486TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,913TotalRevenueColumnAmt
Exclusion$83,913ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$500TotalRevenueColumnAmt
Exclusion$500ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescINSURANCE RECOVERIESDesc
Business900099BusinessCd
Total Revenue Column$2,200,331TotalRevenueColumnAmt
Related Or Exempt Func Income$2,200,331RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,200,331OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,888,680TotalRevenueColumnAmt
Related Or Exempt Func Income$3,355,817RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$84,413ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$14,034,020TotalAmt
Program Services$10,431,802ProgramServicesAmt
Management And General$3,602,218ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,499,973TotalAmt
Program Services$1,912,049ProgramServicesAmt
Management And General$587,924ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$949,948TotalAmt
Program Services$760,949ProgramServicesAmt
Management And General$188,999ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,014,957TotalAmt
Program Services$759,591ProgramServicesAmt
Management And General$255,366ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$42,160TotalAmt
Management And General$42,160ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$80,355TotalAmt
Management And General$80,355ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$443,928TotalAmt
Program Services$275,930ProgramServicesAmt
Management And General$167,998ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$449,295TotalAmt
Program Services$339ProgramServicesAmt
Management And General$448,956ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,902TotalAmt
Program Services$28,602ProgramServicesAmt
Management And General$4,300ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,838,944TotalAmt
Management And General$1,838,944ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,804,861TotalAmt
Program Services$1,804,861ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$301,697TotalAmt
Program Services$23,485ProgramServicesAmt
Management And General$278,212ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$1,261,325$645,774$615,551
UTILITIES$463,979$463,979
OTHER HEALTH SERVICES$105,698$6,256$99,442
EQUIPMENT RENTAL AND MA$95,618$95,618

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,609,233TotalAmt
Program Services$326,945ProgramServicesAmt
Management And General$1,282,288ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$27,028,893TotalAmt
Program Services$17,072,201ProgramServicesAmt
Management And General$9,956,692ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,329,375BOYAmt
EOY$18,169,288EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,823,846BOYAmt
EOY$5,072,152EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$445,106BOYAmt
EOY$100,071EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$9,061BOYAmt
EOY$17,517EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$79,804BOYAmt
EOY$153,859EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$53,195,528LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,102,715LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$38,939,688BOYAmt
EOY$41,092,813EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,136,397BOYAmt
EOY$4,582,048EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$66,763,277BOYAmt
EOY$69,187,748EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,408,749BOYAmt
EOY$1,423,676EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$43,360BOYAmt
EOY$44,124EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$35,312,329BOYAmt
EOY$34,994,578EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,009,936BOYAmt
EOY$12,853,043EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$49,774,374BOYAmt
EOY$49,315,421EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,180,442BOYAmt
EOY$7,985,172EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,667,488BOYAmt
EOY$3,144,409EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,988,903BOYAmt
EOY$19,872,327EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$66,763,277BOYAmt
EOY$69,187,748EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,859,787ReconcilationRevenueExpnssAmt
Prior Period Adjustments$23,637PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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 CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,612,870OtherCostOrOtherBasisAmt
Book Value$2,612,870BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,162,290OtherCostOrOtherBasisAmt
Depreciation$7,044,815DepreciationAmt
Book Value$31,117,475BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,843,321OtherCostOrOtherBasisAmt
Depreciation$1,329,168DepreciationAmt
Book Value$4,514,153BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,318,981OtherCostOrOtherBasisAmt
Depreciation$3,728,732DepreciationAmt
Book Value$2,590,249BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$258,066OtherCostOrOtherBasisAmt
Book Value$258,066BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$41,092,813TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
UTILITY DEPOSITS$11,426
DEFERRED OUTFLOWS$4,570,622
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,582,048TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED INFLOWS$1,126,426
NET PENSION LIABILITY - FRS$7,656,241
NET PENSION LIABILITY - HIS$4,070,376
FieldValueIRS element (for citing)
Total Liability$12,853,043TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$29,888,680TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$29,888,680RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$29,888,680TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,859,787TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,236,564OtherExpensesIncludedAmt
Expenses Not Reported$1,236,564ExpensesNotReportedAmt
Expenses Subtotal$1,623,223ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,623,223TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART XII, LINE 2D - OTHER ADJUSTMENTS:FormAndLineReferenceDesc
ExplanationGOVERNMENTAL FUNDS RECON - CAPITAL OUTLAY - $2,153,125 GOVERNMENTAL FUNDS RECON - LONG TERM DEBT - $470,499 GOVERNMENTAL FUNDS RECON - OTHER EXPENSES - ($1,387,060)ExplanationTxt

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

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
BAY COUNTY FL
A596000512072222AE22010-09-14$11,755,000REFINANCE THE 2004 BOND ISSUE0Yes (1)0
BAY COUNTY FL
B596000512072222AJ12013-04-25$19,800,000CAPITAL EXPENDITURES0Yes (1)0
BAY COUNTY FL
C596000512072222AP72020-10-27$5,000,000CAPITAL EXPENDITURES0Yes (1)0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndCapital ExpendituresCapitalExpendituresAmtUnspentUnspentAmt
A$1,860,000$11,719,977$819,800$243,4002010Yes (1)0Yes (1)Yes (1)
B$19,550,116$1,194,020$391,000201500Yes (1)Yes (1)$17,078,646$913,848
C$250,000$5,047,084$309,106201600Yes (1)Yes (1)$4,737,927

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndBusiness Name Line2GICProviderName/BusinessNameLine2TxtTerm Of GICTermOfGICPctRegulatory Safe Harbor StsfdRegulatorySafeHarborStsfdIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
NATIXIS FUNDING
A0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00
NATIXIS FUNDING
B0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00
NATIXIS FUNDING
C0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0
C0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS NOT PRESENTED TO THE BOARD PRIOR TO FILING THE RETURN. THE CFO RECONCILES THE 990 INFORMATION TO THE AUDITED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD IS MADE AWARE OF POLICY
FORM 990, PART VI, SECTION B, LINE 15BOARD APPROVES THE SALARY POLICY.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART XII, LINE 2C:NO CHANGE IN THE PROCESS FROM PRIOR YEAR.

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