LAKELAND CHRISTIAN SCHOOL INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LAKELAND CHRISTIAN SCHOOL INC (EIN 59-0730067)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2020-11-09
- IRS object ID
- 202013149349301196
- Schema version
- 2019v5.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-09T09:13:51-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 402 SOUTH KENTUCKY AVENUE SUITE 600 | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 338015354 | 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 | 590730067 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKELAND CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 8636882771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SLIGH | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8636882771 | PhoneNum |
| Signature | 2020-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN BALLARD CPA | PreparerPersonNm |
| PTIN | P01451787 | PTIN |
| Phone | 8636805600 | PhoneNum |
| Preparation | 2020-10-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.137.57.251 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-22 | IPDt |
| IP Tm | 14:01:33 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | EA0BC44E696478C1A6AEB4BB9D79FEFFE3751F35 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL SLIGH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,681,987 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LCSONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 308 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,007,870 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,539,674 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,732,261 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,004,582 | CYProgramServiceRevenueAmt |
| PY Investment Income | $340,606 | PYInvestmentIncomeAmt |
| CY Investment Income | $221,825 | CYInvestmentIncomeAmt |
| PY Other Revenue | $121,084 | PYOtherRevenueAmt |
| CY Other Revenue | $147,378 | CYOtherRevenueAmt |
| PY Total Revenue | $16,201,821 | PYTotalRevenueAmt |
| CY Total Revenue | $20,913,459 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,228,592 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,484,088 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,362,719 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,155,605 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $420,345 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,184,924 | PYOtherExpensesAmt |
| CY Other Expenses | $4,810,772 | CYOtherExpensesAmt |
| PY Total Expenses | $15,776,235 | PYTotalExpensesAmt |
| CY Total Expenses | $16,450,465 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $425,586 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,462,994 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $37,804,866 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,575,125 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,166,200 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,515,401 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,638,666 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,059,724 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF LAKELAND CHRISTIAN SCHOOL IS TO EDUCATE STUDENTS IN THE LIGHT OF GOD'S WORD TO EQUIP THEM FOR A LIFETIME OF LEARNING, LEADERSHIP, SERVICE AND WORSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,450,080 | ExpenseAmt |
| Grant | $2,484,088 | GrantAmt |
| Revenue | $15,004,582 | RevenueAmt |
| Desc | LAKELAND CHRISTIAN SCHOOL IS ONE OF THE NATION'S PREMIER PRIVATE CHRISTIAN SCHOOLS. THE INSTITUTION WAS FOUNDED IN 1954 AND HAS OVER 1,000 STUDENTS, MAKING IT ONE OF THE OLDEST AND LARGEST NON-PUBLIC K4-12TH GRADE SCHOOLS IN WEST CENTRAL FLORIDA. HALLMARKS OF LCS INCLUDE CHALLENGING ACADEMICS, CHAMPIONSHIP ATHLETICS, AND AWARD-WINNING FINE ARTS. THE SCHOOL'S PRIMARY DISTINCTIVE, THOUGH, IS THE BIBLICAL WORLDVIEW THAT PERMEATES EVERY FACET OF SCHOOL LIFE. LCS IS NON-DENOMINATIONAL, AND SCHOOL FAMILIES REPRESENT MORE THAN 160 LOCAL CHURCHES. CONTINUED ON SCHEDULE OLCS IS GOVERNED BY A 12-MEMBER BOARD OF DIRECTORS AND IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI), THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS), THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS (FCIS), AND THE COUNCIL ON ACCREDITATION AND SCHOOL IMPROVEMENT (CASI)ALL FACULTY MEMBERS MAINTAIN PROFESSIONAL CERTIFICATION IN THEIR FIELDS. THE STUDENT-TO-FACULTY RATIO IS 12:1. 36% OF THE FACULTY HOLD MASTER'S DEGREES AND 34% HAVE TAUGHT AT LCS FOR 10 YEARS OR MORE. THE TEST SCORES OF LCS STUDENTS CONSISTENTLY EXCEED LOCAL, STATE, AND NATIONAL AVERAGES. LCS OFFERS 14 ADVANCED PLACEMENT AND HONORS COURSES AND 13 DUAL ENROLLMENT CLASSES AND 97% OF ITS GRADUATES PURSUE COLLEGETHE SCHOOL PROVIDES 41 ATHLETIC TEAMS, IN 14 SPORTS, FOR GRADES SIX THROUGH TWELVE. LCS HAS WON 23 STATE TITLES AND HAS CAPTURED 26 RUNNER-UP AWARDS. 67% OF SECONDARY STUDENTS PARTICIPATE IN ATHLETICS.THE OUTSTANDING FINE ARTS PROGRAM ENCOMPASSES NEARLY 500 STUDENTS. THE SCHOOL PRODUCES A MAJOR MUSICAL EACH YEAR, INCLUDING STUDENTS FROM ACROSS GRADE LEVELS. LCS ALSO PROVIDES PRIVATE PIANO LESSONS FOR MORE THAN 150 STUDENTS. THE BAND AND CHOIR PROGRAMS CONSISTENTLY GARNER STATEWIDE HONORS. | Desc |
| Total Program Service Expenses | $12,450,080 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 308 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATT GREEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8636882771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MR KEVIN KNOWLTON | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MR CORY PETCOFF | |||||||
| VICE - CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MRS BETH PATTESON | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MRS PAYTON ALBRITTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS KRISTEN BOLTER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DAN GREEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR STEVE SLIGH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JOHN O TUCKER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DAVID MILLER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JIM WILBANKS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR BILL MUTZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DAN DELANGE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MICHAEL SLIGH | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $191,813 | $0 | $17,924 | ||
| MR MATT GREEN | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $104,697 | $0 | $15,329 | ||
| MATTHEW DIAZ | |||||||
| DIRECTOR OF ADVANCEM | 40.00 | $109,217 | $0 | $3,742 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $405,727 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $36,995 | 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 |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MARCOBAY CONSTRUCTION INC | |||||
| 4025 S PIPKIN ROAD | LAKELAND | FL | 33811 | CONSTRUCTION SERVICES | $810,559 |
| E & A CLEANING INC | |||||
| 529 W BRANNEN ROAD | LAKELAND | FL | 33813 | CLEANING | $273,445 |
| GREEN CONSTRUCTION SERVICES LLC | |||||
| 3829 PROGRESS DRIVE | LAKELAND | FL | 33811 | CONSTRUCTION SERVICES | $200,134 |
| CASPERS SERVICE COMPANY | |||||
| 4908 W NASSAU STREET | TAMPA | FL | 33607 | FOOD SERVICE DESIGN/CONSULTING/EQUIPMENT | $127,849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $232,169 | FundraisingAmt |
| All Other Contributions | $5,307,505 | AllOtherContributionsAmt |
| Noncash Contributions | $41,576 | NoncashContributionsAmt |
| Total Contributions | $5,539,674 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611110 | $13,626,783 | $13,626,783 |
| ANCILLARY FEES | 611110 | $498,885 | $498,885 |
| CLUB AND CLASS FEES | 611110 | $303,322 | $303,322 |
| PROGRAM FEES | 611110 | $301,424 | $301,424 |
| CO-CURRICULAR FEES | 611110 | $274,168 | $274,168 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,004,582 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $233,302 | TotalRevenueColumnAmt |
| Exclusion | $233,302 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,571 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,571 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,571 | TotalRevenueColumnAmt |
| Exclusion | $15,571 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $629,426 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $640,903 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$11,477 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$11,477 | TotalRevenueColumnAmt |
| Exclusion | -$11,477 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $77,296 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $232,169 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $98,565 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,269 | TotalRevenueColumnAmt |
| Exclusion | -$21,269 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $52,006 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $29,060 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,946 | TotalRevenueColumnAmt |
| Exclusion | $22,946 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| ATHLETICS ADVERTISING | 611110 | $86,125 | $86,125 |
| MISCELLANEOUS INCOME | 611110 | $44,005 | $44,005 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $130,130 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,913,459 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,004,582 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $369,203 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,484,088 | TotalAmt |
| Program Services | $2,484,088 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,271 | TotalAmt |
| Program Services | $42,814 | ProgramServicesAmt |
| Management And General | $273,051 | ManagementAndGeneralAmt |
| Fundraising | $21,406 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,682,747 | TotalAmt |
| Program Services | $5,594,185 | ProgramServicesAmt |
| Management And General | $936,487 | ManagementAndGeneralAmt |
| Fundraising | $152,075 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,637 | TotalAmt |
| Program Services | $201,871 | ProgramServicesAmt |
| Management And General | $33,555 | ManagementAndGeneralAmt |
| Fundraising | $8,211 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,525 | TotalAmt |
| Program Services | $1,100,010 | ProgramServicesAmt |
| Management And General | $253,937 | ManagementAndGeneralAmt |
| Fundraising | $29,578 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,425 | TotalAmt |
| Program Services | $411,683 | ProgramServicesAmt |
| Management And General | $83,478 | ManagementAndGeneralAmt |
| Fundraising | $13,264 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,921 | TotalAmt |
| Management And General | $5,921 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,495 | TotalAmt |
| Management And General | $38,495 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,790 | TotalAmt |
| Management And General | $48,790 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,560 | TotalAmt |
| Program Services | $90,220 | ProgramServicesAmt |
| Management And General | $77,298 | ManagementAndGeneralAmt |
| Fundraising | $133,042 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,916 | TotalAmt |
| Program Services | $8,412 | ProgramServicesAmt |
| Management And General | $24,743 | ManagementAndGeneralAmt |
| Fundraising | $2,761 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380,687 | TotalAmt |
| Program Services | $138,977 | ProgramServicesAmt |
| Management And General | $221,846 | ManagementAndGeneralAmt |
| Fundraising | $19,864 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,843 | TotalAmt |
| Program Services | $66,514 | ProgramServicesAmt |
| Management And General | $165,275 | ManagementAndGeneralAmt |
| Fundraising | $11,054 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,021,760 | TotalAmt |
| Program Services | $48,023 | ProgramServicesAmt |
| Management And General | $972,184 | ManagementAndGeneralAmt |
| Fundraising | $1,553 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,329 | TotalAmt |
| Program Services | $21,338 | ProgramServicesAmt |
| Management And General | $47,757 | ManagementAndGeneralAmt |
| Fundraising | $2,234 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,780 | TotalAmt |
| Program Services | $78,844 | ProgramServicesAmt |
| Management And General | $39,507 | ManagementAndGeneralAmt |
| Fundraising | $5,429 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,301 | TotalAmt |
| Program Services | $40,301 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,237,363 | TotalAmt |
| Program Services | $999,294 | ProgramServicesAmt |
| Management And General | $224,458 | ManagementAndGeneralAmt |
| Fundraising | $13,611 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,986 | TotalAmt |
| Program Services | $18,403 | ProgramServicesAmt |
| Management And General | $64,583 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CLUBS AND ACTIVITIES | $400,066 | $400,066 |
| OTHER SCHOOL PROGRAMS | $237,735 | $237,735 |
| INSTRUCTIONAL EXPENSES | $228,107 | $228,107 |
| STUDENT EXPENSES | $201,563 | $201,563 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,570 | TotalAmt |
| Program Services | $37,632 | ProgramServicesAmt |
| Management And General | $68,675 | ManagementAndGeneralAmt |
| Fundraising | $6,263 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,450,465 | TotalAmt |
| Program Services | $12,450,080 | ProgramServicesAmt |
| Management And General | $3,580,040 | ManagementAndGeneralAmt |
| Fundraising | $420,345 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,135 | BOYAmt |
| EOY | $2,282,402 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,674,911 | BOYAmt |
| EOY | $2,359,849 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $874,902 | BOYAmt |
| EOY | $4,455,614 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,947 | BOYAmt |
| EOY | $60,073 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,317 | BOYAmt |
| EOY | $50,370 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,112 | BOYAmt |
| EOY | $103,834 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $42,348,476 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,825,887 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,014,010 | BOYAmt |
| EOY | $27,522,589 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,577,922 | BOYAmt |
| EOY | $5,736,930 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,610 | BOYAmt |
| EOY | $3,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,804,866 | BOYAmt |
| EOY | $42,575,125 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,838,898 | BOYAmt |
| EOY | $1,683,231 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,302 | BOYAmt |
| EOY | $261,878 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,034,000 | BOYAmt |
| EOY | $2,570,292 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,166,200 | BOYAmt |
| EOY | $4,515,401 | 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 | $32,797,005 | BOYAmt |
| EOY | $32,680,632 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $841,661 | BOYAmt |
| EOY | $5,379,092 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,638,666 | BOYAmt |
| EOY | $38,059,724 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,804,866 | BOYAmt |
| EOY | $42,575,125 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,462,994 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$41,936 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $69,425 | BeginningYearBalanceAmt |
| Contributions | $50 | ContributionsAmt |
| End Year Balance | $69,475 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $69,425 | BeginningYearBalanceAmt |
| End Year Balance | $69,425 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,025 | BeginningYearBalanceAmt |
| Contributions | $19,400 | ContributionsAmt |
| End Year Balance | $69,425 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,000 | BeginningYearBalanceAmt |
| Contributions | $5,025 | ContributionsAmt |
| End Year Balance | $50,025 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,000 | BeginningYearBalanceAmt |
| Contributions | $20,000 | ContributionsAmt |
| End Year Balance | $45,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,999,951 | OtherCostOrOtherBasisAmt |
| Book Value | $2,999,951 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,086,219 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,749,146 | DepreciationAmt |
| Book Value | $23,337,073 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,128,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,994,650 | DepreciationAmt |
| Book Value | $1,133,686 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $133,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,091 | DepreciationAmt |
| Book Value | $51,879 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,522,589 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,424,581 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $44,000 | OtherRevenueAmt |
| Revenue Not Reported | $44,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,380,581 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $48,790 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $2,484,088 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,532,878 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,913,459 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,003,523 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $85,936 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $85,936 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,917,587 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $48,790 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $2,484,088 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,532,878 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,450,465 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL'S ENDOWMENT WAS ESTABLISHED IN JUNE 2015 TO PROVIDE FINANCIAL AID TO STUDENTS. |
| PART X, LINE 2: | THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES 14,940. CONCESSION STAND COST OF GOODS SOLD 19,861. SPIRIT SHOP COST OF GOODS SOLD 9,199. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS 2,484,088. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES 14,940. CONCESSION STAND COST OF GOODS SOLD 19,861. SPIRIT SHOP COST OF GOODS SOLD 9,199. WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS 41,936. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID AND DISCOUNTS 2,484,088. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | LAKELAND CHRISTIAN SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THEREFORE, THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ALL ITS BROCHURES AND CATALOGUES DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND FINANCIAL AID. A REFERENCE TO ITS RACIALLY NONDISCRIMINATORY POLICY IS ALSO INCLUDED IN OTHER WRITTEN ADVERTISING THAT IT USES AS A MEANS OF INFORMING PROSPECTIVE STUDENTS OF ITS PROGRAMS. IN ADDITION, THE SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER ANNUALLY. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA/AUCTION | Event1Nm |
| Gross Receipts Event1 | $272,945 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $195,649 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $77,296 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $41,576 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $6,872 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $29,722 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,790 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $10,400 | OtherDirectExpensesEvent1Amt |
| Event2 | 5K RACE | Event2Nm |
| Gross Receipts Event2 | $23,075 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $23,075 | CharitableContriEvent2Amt |
| Non Cash Prizes Event2 | $570 | NonCashPrizesEvent2Amt |
| Food And Beverage Event2 | $95 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,973 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $13,445 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $13,445 | CharitableContriOtherEventsAmt |
| Oth Direct Expnss Other Events | $1,567 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $309,465 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $232,169 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $77,296 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $42,146 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $6,872 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $29,817 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $4,790 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,940 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $98,565 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,269 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID FOR STUDENTS | 3 | $675,317 | CASH VALUE | TUITION DISCOUNTS |
| TUITION DISCOUNTS FOR EMPLOYEES | 8 | $1,023,932 | CASH VALUE | TUITION DISCOUNTS |
| MULTI-CHILD DISCOUNT | 16 | $661,364 | CASH VALUE | TUITION DISCOUNTS |
| COVID-19 CREDIT | 8 | $123,474 | CASH VALUE | TUITION DISCOUNTS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION USES A THIRD PARTY, FACTS GRANT AND AID, TO ASSIST IN THE PROCESS OF SELECTING APPLICANTS FOR FINANCIAL AID. FINANCIAL AID PACKETS ARE FILLED OUT BY FAMILIES AND SENT IN TO THE THIRD PARTY FOR ANALYSIS. THE THIRD PARTY ASSESSES THE NEED BASED ON ALL THE APPLICANTS AND RESPONDS WITH RECOMMENDATIONS TO THE ORGANIZATION. THE FINANCE COMMITTEE MEETS AND ALLOCATES THE BUDGETED FINANCIAL AID TO THE PERCENTAGE OF FINANCIAL NEED BASED ON THE THIRD PARTY ASSESSMENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 | DR MICHAEL SLIGH | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $185,813 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $6,000 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,365 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $8,559 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $209,737 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (4 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt |
|---|---|
| $7,324 | FINANCIAL AID |
| $83,132 | TUITION DISCOUNTS |
| $38,385 | MULTI-CHILD DISCOUNT |
| $2,381 | COVID-19 CREDIT |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAN GREEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | 10% OWNER OF GREEN CONSTRUCTION SERVICES, LLC | RelationshipDescriptionTxt |
| Transaction | $81,056 | TransactionAmt |
| Transaction | PAYMENT FOR CONSTRUCTION SERVICES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | AUCTION ITEMS | Desc |
| Contribution | 136 | ContributionCnt |
| Noncash Contributions Rpt F990 | $41,576 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | STEVE SLIGH (DIRECTOR) AND MICHAEL SLIGH (HEADMASTER) HAVE A FAMILY RELATIONSHIP. DAN GREEN (DIRECTOR) AND MATT GREEN (CHIEF FINANCIAL OFFICER) HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON DATA SUPPLIED BY THE ORGANIZATION. THE LAKELAND CHRISTIAN SCHOOL BOARD OF DIRECTORS ARE EACH EMAILED A COPY OF FORM 990 FOR THEIR REVIEW AND ASKED TO RESPOND IF THEY HAVE ANY COMMENTS OR CONCERNS. THE 990 IS ALSO REVIEWED BY THE HEADMASTER AND THE CHIEF FINANCIAL OFFICER BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST IN A TRANSACTION, CONTRACT, OR ARRANGEMENT, IS AN INTERESTED PERSON. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B.THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT C.AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D.IF A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION, CONTRACT, OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION, CONTRACT, OR ARRANGEMENT. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY A.IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B.IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWER SHALL CONTAIN: A.THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B.THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION, CONTRACT, OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING COMPENSATION OF THE HEADMASTER INCLUDES REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE MINUTES. A COMPENSATION SURVEY IS USED IN DETERMINING THE COMPENSATION OF THE HEADMASTER EVERY TWO YEARS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS -41,936. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GILPIN PARK PROPERTIES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK ST | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843474317 | EIN |
| Primary Activities | INVESTMENT PROPERTY RENTAL | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $134,713 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKELAND CHRISTIAN SCHOOL | BusinessNameLine1Txt |
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