G-STAR SCHOOL OF THE ARTS INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
G-STAR SCHOOL OF THE ARTS INC (EIN 65-0887998)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-05-01
IRS object ID
202001229349301510
Schema version
2018v3.1
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)
Return2020-05-01T11:42:29-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN591363792PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KEEFE MCCULLOUGH & CO LLP CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16550 N FEDERAL HIGHWAY SUITE 410AddressLine1Txt
CityFT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33308ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650887998EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1G-STAR SCHOOL OF THE ARTS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlG-STBusinessNameControlTxt
Phone5619672023PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12030 S CONGRESS AVE BLDG JAddressLine1Txt
CityPALM SPRINGSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33406ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN SMITHPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone5619672023PhoneNum
Signature2020-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM G BENSONPreparerPersonNm
PTINP00455500PTIN
Phone9547710896PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address96.80.67.1IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-01IPDt
IP Tm12:06:56IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id45CC40E6D89D810F71404960F413E2BCB4782EB3AtSubmissionCreationDeviceId
At Submission Filing Device Id66791907EA14BFF2F5CEDB4DC3344CE46146BAA0AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEVIN SMITHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12030 S CONGRESS AVE BLDG JAddressLine1Txt
CityPALM SPRINGSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33406ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,020,873GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressGSTARSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS A FLORIDA CHARTER SCHOOL AS PROVIDED FOR AND BY FLORIDA STATUTES. THE SCHOOL IS AUTHORIZED BY & UNDER CONTRACT WITH THE PALM BEACH COUNTY FLORIDA SCHOOL DISTRICT. THE SCHOOL PROVIDES EDUCATION FOR HIGH SCHOOL STUDENTS WITH AN EMPHASIS ON ARTS AND THEATER.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee129TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$12,248TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$11,248NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,190,009PYContributionsGrantsAmt
CY Contributions Grants$6,697,535CYContributionsGrantsAmt
PY Program Service Revenue$59,692PYProgramServiceRevenueAmt
CY Program Service Revenue$168,835CYProgramServiceRevenueAmt
PY Investment Income$2,050PYInvestmentIncomeAmt
CY Investment Income$2,866CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$54,370CYOtherRevenueAmt
PY Total Revenue$7,251,751PYTotalRevenueAmt
CY Total Revenue$6,923,606CYTotalRevenueAmt
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$4,208,066PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,329,910CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,932,360PYOtherExpensesAmt
CY Other Expenses$2,538,084CYOtherExpensesAmt
PY Total Expenses$8,140,426PYTotalExpensesAmt
CY Total Expenses$7,867,994CYTotalExpensesAmt
PY Revenues Less Expenses-$888,675PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$944,388CYRevenuesLessExpensesAmt
Total Assets BOY$8,096,410TotalAssetsBOYAmt
Total Assets EOY$7,472,225TotalAssetsEOYAmt
Total Liabilities BOY$10,209,591TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,822,738TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$2,113,181NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,350,513NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS A FLORIDA CHARTER SCHOOL AS PROVIDED FOR AND BY FLORIDA STATUTES. THE SCHOOL IS AUTHORIZED BY AND UNDER CONTRACT WITH THE PALM BEACH COUNTY FLORIDA SCHOOL DISTRICT. THE SCHOOL PROVIDES EDUCATION FOR HIGH SCHOOL STUDENTS WITH AN EMPHASIS ON ARTS AND THEATER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,901,900ExpenseAmt
Revenue$168,835RevenueAmt
DescTO PROVIDE AN EDUCATION FOR ITS STUDENTS AS A FLORIDA CHARTER SCHOOL WITH AN EMPHASIS ON ARTS AND THEATER.Desc
Total Program Service Expenses$5,901,900TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 Stmt0ConsolidatedAuditFinclStmtInd
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 RequiredYes (1)ScheduleJRequiredInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee129EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KEVIN SMITHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5619672023PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12030 S CONGRESS AVE BLDG JAddressLine1Txt
CityPALM SPRINGSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33406ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KEVIN SMITH
CHAIRPERSON2.00Yes (X)Yes (X)$0$0$0
MICHELLE FORGIONE
SECRETARY2.00Yes (X)Yes (X)$0$0$0
WILLIAM R SMITH
TREASURER2.00Yes (X)Yes (X)$0$0$0
GREG HAUPTNER
CEO40.00Yes (X)Yes (X)$170,464$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$170,464TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$6,152,335GovernmentGrantsAmt
All Other Contributions$545,200AllOtherContributionsAmt
Noncash Contributions$10,000NoncashContributionsAmt
Total Contributions$6,697,535TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCOMMUNITY SERVICESDesc
Business611110BusinessCd
Total Revenue Column$168,835TotalRevenueColumnAmt
Related Or Exempt Func Income$168,835RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$168,835TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,190TotalRevenueColumnAmt
Exclusion$1,190ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$59,515RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$47,267RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$12,248RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,248TotalRevenueColumnAmt
Unrelated Business Revenue$12,248UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$51,676SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$50,000SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,676SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,676TotalRevenueColumnAmt
Exclusion$1,676ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$42,122TotalRevenueColumnAmt
Exclusion$42,122ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$42,122OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,923,606TotalRevenueColumnAmt
Related Or Exempt Func Income$168,835RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$12,248UnrelatedBusinessRevenueAmt
Exclusion$44,988ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$140,141TotalAmt
Program Services$107,458ProgramServicesAmt
Management And General$32,683ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,921,926TotalAmt
Program Services$3,007,261ProgramServicesAmt
Management And General$914,665ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$206,138TotalAmt
Program Services$206,138ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$746,312TotalAmt
Program Services$579,567ProgramServicesAmt
Management And General$166,745ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$315,393TotalAmt
Program Services$261,506ProgramServicesAmt
Management And General$53,887ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$35,850TotalAmt
Management And General$35,850ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,378TotalAmt
Management And General$24,378ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,006TotalAmt
Management And General$1,006ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$292,631TotalAmt
Program Services$13,322ProgramServicesAmt
Management And General$279,309ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$40,158TotalAmt
Management And General$40,158ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$145,841TotalAmt
Program Services$145,841ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Program Services$100ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$227,874TotalAmt
Management And General$227,874ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$288,249TotalAmt
Program Services$288,249ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$117,366TotalAmt
Management And General$117,366ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION$662,356$662,356
PROGRAM MATERIALS AND S$444,011$444,011
REPAIRS AND MAINTENANCE$152,983$152,983
MISCELLANEOUS$38,442$38,442

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$66,839TotalAmt
Program Services$33,108ProgramServicesAmt
Management And General$33,731ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,867,994TotalAmt
Program Services$5,901,900ProgramServicesAmt
Management And General$1,966,094ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$743,878BOYAmt
EOY$220,081EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$250,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$62,198BOYAmt
EOY$1,039EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$43,540EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,597,277LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,946,090LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,913,586BOYAmt
EOY$5,651,187EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,326,748BOYAmt
EOY$1,306,378EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,096,410BOYAmt
EOY$7,472,225EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$368,218BOYAmt
EOY$569,751EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,841,373BOYAmt
EOY$10,252,987EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,209,591BOYAmt
EOY$10,822,738EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$2,473,181BOYAmt
EOY-$3,350,513EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$360,000BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$2,113,181BOYAmt
EOY-$3,350,513EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,096,410BOYAmt
EOY$7,472,225EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$944,388ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$2,416PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$290,528OtherChangesInNetAssetsAmt
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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,456,929OtherCostOrOtherBasisAmt
Book Value$1,456,929BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,252,985OtherCostOrOtherBasisAmt
Depreciation$3,058,727DepreciationAmt
Book Value$4,194,258BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$883,793OtherCostOrOtherBasisAmt
Depreciation$883,793DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,570OtherCostOrOtherBasisAmt
Depreciation$3,570DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,651,187TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS$1,178,873
DEPOSITS$19,062
DUE FROM RELATED PARTY$79,950
DUE FROM OTHER GOVERNMENTS$28,493
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,306,378TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
BONDS & NOTES$6,503,667
NET PENSION LIABILITY$3,071,297
DEFERRED INFLOWS$443,090
OBLIGATION UNDER INTEREST RATE SWAP$234,933
FieldValueIRS element (for citing)
Total Liability$10,252,987TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$6,970,873TotalRevEtcAuditedFinclStmtAmt
Other Revenue$47,267OtherRevenueAmt
Revenue Not Reported$47,267RevenueNotReportedAmt
Revenue Subtotal$6,923,606RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,923,606TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,915,261TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$47,267OtherExpensesIncludedAmt
Expenses Not Reported$47,267ExpensesNotReportedAmt
Expenses Subtotal$7,867,994ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,867,994TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:MOTION PICTURE PRODUCTIONS 47,267.
PART XII, LINE 2D - OTHER ADJUSTMENTS:MOTION PICTURE PRODUCTIONS 47,267.

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 RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL IS A FLORIDA CHARTER SCHOOL FUNDED PRIMARILY BY THE PALM BEACH COUNTY SCHOOL DISTRICT. THR SCHOOL ANNOUNCES ITS NON DISCRIMINATION POLICIES, AND FREE ATTENDANCE VIA MULTIPLE MEDIA THROUGHOUT THE YEAR.
SCHEDULE E, PART I, LINE 6THE SCHOOL IS A FLORIDA CHARTER SCHOOL. IT IS PRIMARILY FUNDED BY THE PALM BEACH COUNTY SCHOOL DISTRICT.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGREG HAUPTNERPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$170,464BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$170,464TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1PALM BEACH COUNTY FLORIDABusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN596000785BondIssuerEIN
Bond Issued2017-11-03BondIssuedDt
Issue Price$6,315,000IssuePriceAmt
PurposePRIMARY - REFUNDING; SECONDARY - EDUCATIONPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Bond Defeased$5,828,700BondDefeasedAmt
Total Proceeds$6,315,000TotalProceedsAmt
Issuance Costs From Proceeds$126,300IssuanceCostsFromProceedsAmt
Substantial Completion2042SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable BondsYes (1)RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor Reqs0WrittenProcToMonitorReqsInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ORGANIZATION HAS A MEMBER.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD REVIEWS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CORGANIZTION MONITORS.
FORM 990, PART VI, SECTION B, LINE 15ALL COMPENSATION IS REVIEWED REGULARLY AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19POLICIES AND DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND/OR AVAILABLE ON THE ORGANIZATION'S WEBSITE.
FORM 990, PART XI, LINE 9:CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -290,528.
FORM 990, PART XII, 2CNO CHANGE FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1G-STAR SCHOOL FOUNDATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12030 S CONGRESS AVE BLDG JAddressLine1Txt
CityPALM SPRINGSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33406ZIPCd
FieldValueIRS element (for citing)
EIN455130487EIN
Primary ActivitiesTO FUND SCHOOLPrimaryActivitiesTxt
Legal Domicile StateFLLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
G-STAR SCHOOL FOUNDATION
C$82,637COST
G-STAR SCHOOL FOUNDATION
E$79,950COST

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