GLOBAL ONLINE ACADEMY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- GLOBAL ONLINE ACADEMY (EIN 45-1565078)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-18
- IRS object ID
- 202131389349301103
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-18T00:38:24-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 912011386 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JACOBSON JARVIS & CO PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 FIRST AVE WEST SUITE 200 | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 981194219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451565078 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLOBAL ONLINE ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GLOB | BusinessNameControlTxt |
| Phone | 2066172433 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14050 1ST AVENUE NE | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98125 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL NACHBAR | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2066172433 | PhoneNum |
| Signature | 2021-05-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HOWARD DONKIN CPA | PreparerPersonNm |
| PTIN | P00147726 | PTIN |
| Phone | 2066288990 | PhoneNum |
| Preparation | 2021-04-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL NACHBAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14050 1ST AVENUE NE | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,174,566 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GLOBALONLINEACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | REIMAGINES LEARNING TO EMPOWER STUDENTS AND EDUCATORS TO THRIVE IN A GLOBALLY NETWORKED SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,232,236 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,147,975 | CYProgramServiceRevenueAmt |
| PY Investment Income | $63 | PYInvestmentIncomeAmt |
| CY Investment Income | $51 | CYInvestmentIncomeAmt |
| PY Other Revenue | $35,532 | PYOtherRevenueAmt |
| CY Other Revenue | $26,540 | CYOtherRevenueAmt |
| PY Total Revenue | $3,267,831 | PYTotalRevenueAmt |
| CY Total Revenue | $4,174,566 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,138,043 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,763,737 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $672,838 | PYOtherExpensesAmt |
| CY Other Expenses | $903,539 | CYOtherExpensesAmt |
| PY Total Expenses | $2,810,881 | PYTotalExpensesAmt |
| CY Total Expenses | $3,667,276 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $456,950 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $507,290 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,489,040 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,732,635 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $143,188 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $879,493 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,345,852 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,853,142 | NetAssetsOrFundBalancesEOYAmt |
| Mission | GLOBAL ONLINE ACADEMY REIMAGINES LEARNING TO EMPOWER STUDENTS AND EDUCATORS TO THRIVE IN A GLOBALLY NETWORKED SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,129,874 | ExpenseAmt |
| Revenue | $3,009,275 | RevenueAmt |
| Desc | GLOBAL ONLINE ACADEMY IS AN ONLINE SCHOOL THAT PARTNERS WITH OTHER PRIVATE SCHOOLS WORLDWIDE. DURING THE FISCAL YEAR ENDING JUNE 30, 2020, THERE WERE 125 MEMBER SCHOOLS AND OVER 4,000 INDIVIDUALS ENROLLED IN ONLINE CLASSES. GLOBAL ONLINE ACADEMY CONNECTS STUDENTS FROM ALL OVER THE WORLD AND ALLOWS THEM TO OFFER THEIR LOCAL PERSPECTIVES ON GLOBAL ISSUES. GLOBAL ONLINE ACADEMY ALSO PROVIDES PROFESSIONAL LEARNING OPPORTUNITIES FOR EDUCATORS TO DESIGN STUDENT-CENTERED LEARNING OPPORTUNITIES UTILIZING ONLINE LEARNING ENVIRONMENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $805,937 | ExpenseAmt |
| Revenue | $1,138,700 | RevenueAmt |
| Desc | GLOBAL ONLINE ACADEMY OFFERS COURSES THAT ALLOW TEACHERS TO EXPAND THEIR PROFESSIONAL KNOWLEDGE AND TO DEVELOP NEW WAYS OF THINKING ABOUTTHEIR PRACTICE TO MATCH THE MODERN WORLD AND TO PREPARE THEIR STUDENTS FOR A GLOBAL FUTURE. BOTH SYNCHRONOUS AND ASYNCHRONOUS PROGRAMS ARE OFFERED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,935,811 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL NACHBAR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2066172433 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14050 1ST AVENUE NE | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98125 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| MICHAEL NACHBAR | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $371,917 | $0 | $0 | ||
| ERIC HUDSON | |||||||
| DIRECTOR OF LEARNING AND DESIGN | 40.00 | $141,157 | $0 | $0 | Yes (X) | ||
| BONNIE LATHRAM | |||||||
| DIRECTOR OF PROFESSIONAL LEARNING | 40.00 | $137,158 | $0 | $0 | Yes (X) | ||
| ANDREW WATSON | |||||||
| CHAIR AND SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EMILY MCCARREN | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DANA WEEKS | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN AUSTIN | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JIM BEST | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BERNIE NOE | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK MILLIRON | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TIM BAZEMORE | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BAMBI BETTS | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MADELINE HEWITT | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KRISTEN KRAL | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RESHAN RICHARDS | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JULIE WILSON | |||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $650,232 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 611710 | $1,728,042 | $1,728,042 |
| PROF DEVELOPMENT FEES | 611430 | $1,274,221 | $1,274,221 |
| INSTRUCTIONAL FEES | 611600 | $1,138,700 | $1,138,700 |
| RETAIL SALES | 611710 | $7,012 | $7,012 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,147,975 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51 | TotalRevenueColumnAmt |
| Exclusion | $51 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $26,540 | TotalRevenueColumnAmt |
| Exclusion | $26,540 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,540 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,174,566 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,147,975 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $26,591 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,065 | TotalAmt |
| Program Services | $198,024 | ProgramServicesAmt |
| Management And General | $99,041 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,166,837 | TotalAmt |
| Program Services | $2,111,949 | ProgramServicesAmt |
| Management And General | $54,888 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,123 | TotalAmt |
| Program Services | $177,173 | ProgramServicesAmt |
| Management And General | $22,950 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,712 | TotalAmt |
| Program Services | $88,097 | ProgramServicesAmt |
| Management And General | $11,615 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,624 | TotalAmt |
| Management And General | $10,624 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,927 | TotalAmt |
| Management And General | $72,927 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,235 | TotalAmt |
| Program Services | $120,563 | ProgramServicesAmt |
| Management And General | $139,672 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,489 | TotalAmt |
| Management And General | $45,489 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,203 | TotalAmt |
| Program Services | $3,099 | ProgramServicesAmt |
| Management And General | $33,104 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,873 | TotalAmt |
| Program Services | $4,422 | ProgramServicesAmt |
| Management And General | $69,451 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389 | TotalAmt |
| Management And General | $389 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,189 | TotalAmt |
| Program Services | $61,493 | ProgramServicesAmt |
| Management And General | $39,696 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,574 | TotalAmt |
| Program Services | $53,360 | ProgramServicesAmt |
| Management And General | $67,214 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,468 | TotalAmt |
| Management And General | $25,468 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAMS | $57,893 | $57,893 | |
| TAXES AND FEES | $47,104 | $17,542 | $29,562 |
| PRINTING | $39,280 | $37,495 | $1,785 |
| SUPPLIES AND EQUIPMENT | $12,291 | $4,701 | $7,590 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,667,276 | TotalAmt |
| Program Services | $2,935,811 | ProgramServicesAmt |
| Management And General | $731,465 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,925,855 | BOYAmt |
| EOY | $3,154,769 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,703 | BOYAmt |
| EOY | $105,754 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,232 | BOYAmt |
| EOY | $322,898 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,918 | BOYAmt |
| EOY | $27,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $215,804 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $185,411 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,816 | BOYAmt |
| EOY | $30,393 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,516 | BOYAmt |
| EOY | $91,157 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,489,040 | BOYAmt |
| EOY | $3,732,635 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,522 | BOYAmt |
| EOY | $265,799 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,666 | BOYAmt |
| EOY | $613,694 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,188 | BOYAmt |
| EOY | $879,493 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,345,852 | BOYAmt |
| EOY | $2,853,142 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,345,852 | BOYAmt |
| EOY | $2,853,142 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,489,040 | BOYAmt |
| EOY | $3,732,635 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $507,290 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,552,679 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,521,968 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,820,210 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,232,236 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,147,975 | CurrentTaxYearAmt |
| Total | $15,275,068 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,552,679 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,521,968 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,820,210 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,232,236 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,147,975 | CurrentTaxYearAmt |
| Total | $15,275,068 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,075,119 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $985,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $862,673 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $736,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $629,163 | CurrentTaxYearAmt |
| Total | $4,289,335 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,075,119 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $985,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $862,673 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $736,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $629,163 | CurrentTaxYearAmt |
| Total | $4,289,335 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,985,733 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51 | CurrentTaxYearAmt |
| Total | $303 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51 | CurrentTaxYearAmt |
| Total | $303 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $19,646 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,532 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,540 | CurrentTaxYearAmt |
| Total | $81,718 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,552,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,522,031 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,839,919 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,267,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,174,566 | CurrentTaxYearAmt |
| Total | $15,357,089 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.71540 | PublicSupportCY509Pct |
| Public Support PY509 | 0.65380 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $215,804 | OtherCostOrOtherBasisAmt |
| Depreciation | $185,411 | DepreciationAmt |
| Book Value | $30,393 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $30,393 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $4,174,566 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,174,566 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,174,566 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,667,276 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,667,276 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,667,276 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL NACHBAR | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $371,917 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $371,917 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | A DEFERRED COMPENSATION PLAN WAS ESTABLISHED FOR MICHAEL NACHBAR, EXECUTIVE DIRECTOR, THAT ALLOWS FOR $25,000 OF DEFERRED COMPENSATION ON AN ANNUAL BASIS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO CLASSES OF MEMBERS: FOUNDING MEMBERS WHICH SHALL BE THE 10 INDEPENDENT SCHOOLS THAT SIGNED TWO-YEAR MEMBERSHIP CONTRACTS WITH GLOBAL ONLINE ACADEMY BY JULY 8, 2011 AND PAID THE DESIGNATED MEMBERSHIP FEE; AND MEMBERS WHICH ARE SCHOOLS THAT HAVE JOINED THE ACADEMY AFTER THAT DATE. EVERY FOUNDING MEMBER SCHOOL WILL HAVE ONE SEAT ON GLOBAL ONLINE ACADEMY'S GOVERNING BOARD OF DIRECTORS DURING THE FIRST THREE YEARS OF OPERATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE TAX RETURN IS PREPARED BY A THIRD PARTY CPA AND IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES, OFFICERS AND KEY PERSONNEL SIGN A CONFLICT OF INTEREST POLICY. IF AN INDIVIDUAL BELIEVES THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST, THE INDIVIDUAL SHALL PROMPTLY AND FULLY DISCLOSE THE CONFLICT TO THE PRESIDENT OF THE BOARD OF TRUSTEES AND, WHEN APPROPRIATE, THE EXECUTIVE DIRECTOR, AND SHALL REFRAIN FROM PARTICIPATING IN ANY WAY IN THE MATTER TO WHICH THE CONFLICT RELATES UNTIL THE CONFLICT HAS BEEN RESOLVED. WHEN AN ISSUE BROUGHT TO THE FULL GLOBAL ONLINE ACADEMY BOARD OF TRUSTEES OR ONE OF ITS COMMITTEES FOR CONSIDERATION IS ONE IN WHICH A TRUSTEE HAS A DIRECT FINANCIAL INTEREST, THAT TRUSTEE IS ASKED TO MAKE THE CONFLICT OF INTEREST KNOWN IN WRITING TO THE PRESIDENT OF THE BOARD. IN ADDITION, WHEN THE ISSUE IS RAISED, EITHER IN COMMITTEE OR AT A REGULAR BOARD MEETING, THE TRUSTEE FOR WHOM THE ISSUE REPRESENTS A CONFLICT OF INTEREST SHOULD EXCUSE HIM OR HERSELF FROM THE MEETING DURING THE DISCUSSION AND VOTE. IN THE EVENT THAT THE ADMINISTRATION BELIEVES A TRANSACTION WITH A RELATED PARTY MAY BE IN THE BEST INTEREST OF THE ORGANIZATION, THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR MAY SUBMIT A RECOMMENDATION TO THE BOARD OFFICERS FOR REVIEW, EVALUATION, AND RECOMMENDATION. AN INTERESTED TRUSTEE SHOULD NOT PARTICIPATE IN THIS DECISION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR USE A VARIETY OF DATA POOLS FOR COMPENSATION COMPARABLES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
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