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INTERNATIONAL COMMUNITY SCHOOLS INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL COMMUNITY SCHOOLS INC (EIN 59-3525955)
Tax period
2018-06-01 to 2019-05-31
Filed
2019-11-07
IRS object ID
201913119349301686
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)
Return2019-11-07T11:20:37-06:00ReturnTs
Tax Period End2019-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273509345PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAVIS GROUP PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1518 S MAGNOLIA AVE SUITE 110AddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593525955EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL COMMUNITY SCHOOLS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4076452343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL SHAWPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4076452343PhoneNum
Signature2019-11-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHANNON GUGLUIZZAPreparerPersonNm
PTINP01284413PTIN
Phone4074347900PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.9.123.234IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-07IPDt
IP Tm12:21:25IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA9D9527CABF1F76C66D674028AC6A70079147F53AtSubmissionCreationDeviceId
At Submission Filing Device IdB65B91A31B0EDF71E1ABACD42D157E8328EF1ECFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL SHAWPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,496,759GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ICSFLA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE SCHOOL COMBINES THE MOST CURRENT EDUCATIONAL RESEARCH AND PRACTICES INTO A UNIQUE CHRISTIAN K-12 SCHOOL BUILT ON THREE PILLARS OF FAITH, FAMILY AND SCHOLARSHIP.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee74TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$81,602PYContributionsGrantsAmt
CY Contributions Grants$135,261CYContributionsGrantsAmt
PY Program Service Revenue$2,354,226PYProgramServiceRevenueAmt
CY Program Service Revenue$2,268,211CYProgramServiceRevenueAmt
PY Investment Income$249PYInvestmentIncomeAmt
CY Investment Income$301CYInvestmentIncomeAmt
PY Other Revenue$71,843PYOtherRevenueAmt
CY Other Revenue$63,342CYOtherRevenueAmt
PY Total Revenue$2,507,920PYTotalRevenueAmt
CY Total Revenue$2,467,115CYTotalRevenueAmt
PY Grants And Similar Paid$60,905PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$119,298CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,275,811PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,241,719CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$38,375CYTotalFundraisingExpenseAmt
PY Other Expenses$1,207,251PYOtherExpensesAmt
CY Other Expenses$1,053,010CYOtherExpensesAmt
PY Total Expenses$2,543,967PYTotalExpensesAmt
CY Total Expenses$2,414,027CYTotalExpensesAmt
PY Revenues Less Expenses-$36,047PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$53,088CYRevenuesLessExpensesAmt
Total Assets BOY$3,343,332TotalAssetsBOYAmt
Total Assets EOY$3,138,487TotalAssetsEOYAmt
Total Liabilities BOY$2,610,092TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,472,540TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$733,240NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$665,947NetAssetsOrFundBalancesEOYAmt
MissionTHE SCHOOL COMBINES THE MOST CURRENT EDUCATIONAL RESEARCH AND PRACTICES INTO A UNIQUE CHRISTIAN PK-12 SCHOOL BUILT ON THREE PILLARS OF FAITH, FAMILY AND SCHOLARSHIP.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,137,056ExpenseAmt
Grant$119,298GrantAmt
Revenue$2,268,828RevenueAmt
DescPROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 400 STUDENTS. PROMOTE CHRISTIAN FAMILY VALUES AND A HIGH LEVEL OF INVOLVEMENT IN THE EDUCATION OF THE STUDENTS. PROVIDE LESSON PLANS AND OTHER PROFESSIONAL SUPPORT FOR HOME-SCHOOLING PARENTS. ENCOURAGE A SENSE OF COMMUNITY BETWEEN PARENTS AND THE PROFESSIONAL EDUCATORS AT THE SCHOOL.Desc
Total Program Service Expenses$2,137,056TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee74EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
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 Line1LISA SHAWBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4076452343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14800 HOWELL BRANCH ROADAddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32792ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TERRI ALDERMAN
DIRECTOR1.00Yes (X)$0$0$0
BILL TERWILLEGER
DIRECTOR1.00Yes (X)$0$0$0
MIKE SHAW
DIRECTOR/PRESIDENT1.00Yes (X)$0$0$0Yes (X)
SARAH BRUNER
DIRECTOR1.00Yes (X)$0$0$0
JOHN WRENCH
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER ALLIGOOD
DIRECTOR/VP1.00Yes (X)$0$0$0Yes (X)
ROB HEMPHILL
DIRECTOR1.00Yes (X)$0$0$0
ELIZABETH CHAVES
DIRECTOR1.00Yes (X)$0$0$0
ROBIN TERWILLEGER
DIRECTOR/PRINCIPAL40.00Yes (X)$66,206$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$66,206TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$135,261AllOtherContributionsAmt
Total Contributions$135,261TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES611110$2,184,019$2,184,019
ATHLETICS611110$84,192$84,192
FieldValueIRS element (for citing)
Total Program Service Revenue$2,268,211TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$301TotalRevenueColumnAmt
Exclusion$301ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$92,369FundraisingGrossIncomeAmt
Fundraising Direct Expenses$29,644FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,725TotalRevenueColumnAmt
Exclusion$62,725ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611110BusinessCd
Total Revenue Column$617TotalRevenueColumnAmt
Related Or Exempt Func Income$617RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$617OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,467,115TotalRevenueColumnAmt
Related Or Exempt Func Income$2,268,828RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$63,026ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$119,298TotalAmt
Program Services$119,298ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,155,327TotalAmt
Program Services$982,028ProgramServicesAmt
Management And General$138,639ManagementAndGeneralAmt
Fundraising$34,660FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$86,392TotalAmt
Program Services$73,433ProgramServicesAmt
Management And General$10,367ManagementAndGeneralAmt
Fundraising$2,592FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$239TotalAmt
Management And General$239ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,375TotalAmt
Management And General$12,375ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Management And General$600ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$753TotalAmt
Program Services$649ProgramServicesAmt
Management And General$74ManagementAndGeneralAmt
Fundraising$30FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,067TotalAmt
Program Services$48,660ProgramServicesAmt
Management And General$5,407ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$33,681TotalAmt
Program Services$24,251ProgramServicesAmt
Management And General$8,420ManagementAndGeneralAmt
Fundraising$1,010FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$148,269TotalAmt
Program Services$140,856ProgramServicesAmt
Management And General$7,413ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$107,296TotalAmt
Program Services$107,296ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$177,666TotalAmt
Program Services$142,133ProgramServicesAmt
Management And General$35,533ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$48,728TotalAmt
Program Services$43,855ProgramServicesAmt
Management And General$4,873ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OTHER$131,047$131,047
CURRICULUM & CLASSROOM$123,608$123,608
EZONE EXPENSES$66,866$66,866
ATHLETIC PROGRAMS$63,441$63,441

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$84,374TotalAmt
Program Services$69,635ProgramServicesAmt
Management And General$14,656ManagementAndGeneralAmt
Fundraising$83FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,414,027TotalAmt
Program Services$2,137,056ProgramServicesAmt
Management And General$238,596ManagementAndGeneralAmt
Fundraising$38,375FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$99,116BOYAmt
EOY$179,609EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$174,662BOYAmt
EOY$164,887EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$38,572BOYAmt
EOY$9,081EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,472BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$27,799BOYAmt
EOY$21,401EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,842,921LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,106,245LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,852,005BOYAmt
EOY$2,736,676EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$129,774BOYAmt
EOY$9,393EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$19,932BOYAmt
EOY$17,440EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,343,332BOYAmt
EOY$3,138,487EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$94,333BOYAmt
EOY$76,907EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$173,703BOYAmt
EOY$164,887EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,342,056BOYAmt
EOY$2,230,746EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,610,092BOYAmt
EOY$2,472,540EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$733,240BOYAmt
EOY$665,947EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$733,240BOYAmt
EOY$665,947EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,343,332BOYAmt
EOY$3,138,487EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$53,088ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$120,381OtherChangesInNetAssetsAmt
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$93,720OtherCostOrOtherBasisAmt
Book Value$93,720BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,080,481OtherCostOrOtherBasisAmt
Depreciation$659,609DepreciationAmt
Book Value$2,420,872BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$283,445OtherCostOrOtherBasisAmt
Depreciation$115,831DepreciationAmt
Book Value$167,614BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$385,275OtherCostOrOtherBasisAmt
Depreciation$330,805DepreciationAmt
Book Value$54,470BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,736,676TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,377,461TotalRevEtcAuditedFinclStmtAmt
Other Revenue$29,644OtherRevenueAmt
Revenue Not Reported$29,644RevenueNotReportedAmt
Revenue Subtotal$2,347,817RevenueSubtotalAmt
Other Revenues Not Included$119,298OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$119,298RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,467,115TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,324,373TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$29,644OtherExpensesIncludedAmt
Expenses Not Reported$29,644ExpensesNotReportedAmt
Expenses Subtotal$2,294,729ExpensesSubtotalAmt
Other Expenses Not Included$119,298OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$119,298ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,414,027TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE SCHOOL HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE SCHOOL HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MAY 31, 2019.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE POLICY IS INCLUDED IN PROMOTIONAL AND RECRUITING MATERIALS AND IS IN THE PARENT-STUDENT MANUAL WHICH EXPLICITLY STATES "INTERNATIONAL COMMUNITY SCHOOLS IS OPEN TO ALL CHRISTIAN FAMILIES..." STUDENTS FROM A VARIETY OF RACIAL AND ETHNIC BACKGROUNDS ATTEND THE SCHOOL AND ITS EXTRA-CURRICULAR ACTIVITIES. IN ADDITION THE SAME INFORMATION CAN BE FOUND ON INTERNATIONAL COMMUNITY SCHOOLS' WEBSITE.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$45,470GrossReceiptsEvent1Amt
Gross Revenue Event1$45,470GrossRevenueEvent1Amt
Other Direct Expenses Event1$10,918OtherDirectExpensesEvent1Amt
Event2FAMILY FREvent2Nm
Gross Receipts Event2$13,568GrossReceiptsEvent2Amt
Gross Revenue Event2$13,568GrossRevenueEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$33,331GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$33,331GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$18,726OthDirectExpnssOtherEventsAmt
Gross Receipts Total$92,369GrossReceiptsTotalAmt
Gross Revenue Total Events$92,369GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$29,644OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,644DirectExpenseSummaryEventsAmt
Net Income Summary$62,725NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient12RecipientCnt
Cash Grant$119,298CashGrantAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
LISA SHAW
FAMILY MEMBER OF MIKE SHAW, PRESIDENT/DIRECTOREMPLOYMENT - FINANCIAL ADMINISTRATOR0
ROBYN TERWILLEGER
FAMILY MEMBER OF BILL TERWILLEGER, DIRECTOREMPLOYMENT - PRINCIPAL/CHIEF ADMINISTRATOR0
AUDRA HEMPHILL
FAMILY MEMBER OF ROB HEMPHILL, DIRECTOREMPLOYMENT - REGISTRAR0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BILL TERWILLEGER, DIRECTOR, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE ROBYN TERWILLEGER. MIKE SHAW, DIRECTOR/PRESIDENT, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE LISA SHAW. ROB HEMPHILL, PASTORAL ADVISOR, HAS A FAMILY RELATIONSHIP WITH SCHOOL EMPLOYEE AUDRA HEMPHILL.
FORM 990, PART VI, SECTION A, LINE 6ALL PARENTS OR COURT-APPOINTED GUARDIANS OF STUDENTS PRESENTLY ENROLLED IN THE SCHOOL ARE MEMBERS OF THE SCHOOL. THE MEMBERS HAVE VOTING RIGHTS IN REGARD TO ALTERING, AMENDING OR REPLACING THE SCHOOL'S BYLAWS AS WELL AS APPROVAL OF DISSOLUTION. MEMBERS MAY ALSO SERVE ON A PRESIDENT-APPOINTED NOMINATING TASK FORCE RESPONSIBLE FOR NOMINATING DIRECTORS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 8BTHERE IS A BUILDING COMMITTEE BUT MEETING MINUTES ARE ONLY KEPT AT THE MONTHLY BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990, IN ITS ENTIRETY, IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19THE SCHOOL PROVIDES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 UPON REQUEST. THE SCHOOL DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY.
FORM 990, PART XI, LINE 9:CHANGE IN FAIR VALUE OF THE INTEREST RATE SWAP -120,381.

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