MINNEOLA CHARTER SCHOOLS INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MINNEOLA CHARTER SCHOOLS INC (EIN 45-0468799)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-02-26
- IRS object ID
- 201900579349300800
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-02-26T09:51:26-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 593023516 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKHM PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 ORANGE AVENUE SUITE 600 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32789 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450468799 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNEOLA ELEMENTARY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 3523942600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 EAST PEARL STREET | AddressLine1Txt |
| City | MINNEOLA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34715 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANEL PLOUFFE | PersonNm |
| Person Title | BOARD CHAIRMAN | PersonTitleTxt |
| Phone | 3523942600 | PhoneNum |
| Signature | 2019-02-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRADFORD S BEEMER | PreparerPersonNm |
| PTIN | P00168995 | PTIN |
| Phone | 4079989000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.78.168.170 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-26 | IPDt |
| IP Tm | 10:51:17 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 86824DE3473999D2A1A4B710D64C8CDEB8B4EC3E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | CCB4BDEF391BE037052691E8873CC5EB4B81D39F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANEL PLOUFFE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 EAST PEARL STREET | AddressLine1Txt |
| City | MINNEOLA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34715 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,052,714 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://LAKE.K12.FL.US/MOE | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE A NURTURING, SUPPORTIVE, AND LEARNING ENVIRONMENT SO STUDENTS CAN REACH THEIR FULL POTENTIAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 48 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $171,756 | PYContributionsGrantsAmt |
| CY Contributions Grants | $178,539 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,645,221 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,732,030 | CYProgramServiceRevenueAmt |
| PY Investment Income | $55,248 | PYInvestmentIncomeAmt |
| CY Investment Income | $59,740 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,116 | PYOtherRevenueAmt |
| CY Other Revenue | $82,405 | CYOtherRevenueAmt |
| PY Total Revenue | $7,877,341 | PYTotalRevenueAmt |
| CY Total Revenue | $8,052,714 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,398,462 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,586,937 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,292,442 | PYOtherExpensesAmt |
| CY Other Expenses | $1,201,709 | CYOtherExpensesAmt |
| PY Total Expenses | $7,690,904 | PYTotalExpensesAmt |
| CY Total Expenses | $7,788,646 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $186,437 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $264,068 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,034,488 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,634,693 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,441,701 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,892,995 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,592,787 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,741,698 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE AN EXCEPTIONAL EDUCATIONAL PROGRAM COMMITTED TO PRODUCING A STRONG ACADEMIC STUDENT WITH GOOD JUDGEMENT, DISCIPLINE, AND DRIVE, WHILE ALSO ESTABLISHING A NEW FORM OF ACCOUNTABILITY FOR SCHOOLS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,433,740 | ExpenseAmt |
| Revenue | $7,814,435 | RevenueAmt |
| Desc | THE CHARTER SCHOOL PROVIDES AN EDUCATION PROGRAM TO STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH FIFTH. THE SCHOOL HAS IMPLEMENTED A CURRICULUM WITH STRATEGIC OBJECTIVES DESIGNED TO MEET OR EXCEED THE STANDARDS SET BY OTHER COMPARABLE STUDENT POPULATIONS. A TOTAL OF 1,093 STUDENTS WERE SERVED DURING THE FISCAL YEAR ENDED JUNE 30, 2018. | Desc |
| Total Program Service Expenses | $7,433,740 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 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 | Yes (1) | 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 | MARISOL VELA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3523942600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 EAST PEARL STREET | AddressLine1Txt |
| City | MINNEOLA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34715 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JANEL PLOUFFE | ||||||
| BOARD CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GEORGE JOHNSON | ||||||
| VICE-CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NINA WILLIS-FRYE | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID HOSMAN | ||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES GLOVER | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SHERRY WATTS | ||||||
| PRINCIPAL | 50.00 | Yes (X) | $94,526 | $0 | $21,598 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,526 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $21,598 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $178,539 | GovernmentGrantsAmt |
| Total Contributions | $178,539 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PER PUPIL FEES | 900099 | $7,406,467 | $7,406,467 |
| EXTENDED LEARNING CENT | 900099 | $325,563 | $325,563 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,732,030 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,740 | TotalRevenueColumnAmt |
| Exclusion | $59,740 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $82,405 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $82,405 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $82,405 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,052,714 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,814,435 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $59,740 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,526 | TotalAmt |
| Program Services | $91,694 | ProgramServicesAmt |
| Management And General | $2,832 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,856,591 | TotalAmt |
| Program Services | $4,711,096 | ProgramServicesAmt |
| Management And General | $145,495 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,529 | TotalAmt |
| Program Services | $457,254 | ProgramServicesAmt |
| Management And General | $14,275 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $809,872 | TotalAmt |
| Program Services | $782,537 | ProgramServicesAmt |
| Management And General | $27,335 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,419 | TotalAmt |
| Program Services | $343,523 | ProgramServicesAmt |
| Management And General | $10,896 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,430 | TotalAmt |
| Program Services | $31,715 | ProgramServicesAmt |
| Management And General | $31,715 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,962 | TotalAmt |
| Program Services | $266,301 | ProgramServicesAmt |
| Management And General | $50,661 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,631 | TotalAmt |
| Program Services | $210,514 | ProgramServicesAmt |
| Management And General | $13,117 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,158 | TotalAmt |
| Program Services | $90,133 | ProgramServicesAmt |
| Management And General | $3,025 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,340 | TotalAmt |
| Program Services | $185,440 | ProgramServicesAmt |
| Management And General | $22,900 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,266 | TotalAmt |
| Program Services | $7,100 | ProgramServicesAmt |
| Management And General | $2,166 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,257 | TotalAmt |
| Program Services | $55,876 | ProgramServicesAmt |
| Management And General | $381 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,080 | TotalAmt |
| Program Services | $76,308 | ProgramServicesAmt |
| Management And General | $18,772 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $46,531 | $42,453 | $4,078 |
| PUPIL TRANSPORTATION SE | $34,164 | $34,164 | $0 |
| DUES AND FEES | $28,422 | $23,571 | $4,851 |
| SUPPLIES | $17,737 | $17,377 | $360 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,731 | TotalAmt |
| Program Services | $6,684 | ProgramServicesAmt |
| Management And General | $2,047 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,788,646 | TotalAmt |
| Program Services | $7,433,740 | ProgramServicesAmt |
| Management And General | $354,906 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,022 | BOYAmt |
| EOY | $187,556 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,202,229 | BOYAmt |
| EOY | $5,987,358 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,124 | BOYAmt |
| EOY | $6,368 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,633,929 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $235,992 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,969 | BOYAmt |
| EOY | $2,397,937 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,474,632 | BOYAmt |
| EOY | $2,055,474 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,034,488 | BOYAmt |
| EOY | $10,634,693 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,408 | BOYAmt |
| EOY | $412,244 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,361,293 | BOYAmt |
| EOY | $7,480,751 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,441,701 | BOYAmt |
| EOY | $7,892,995 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,592,787 | BOYAmt |
| EOY | $2,741,698 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,592,787 | BOYAmt |
| EOY | $2,741,698 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,034,488 | BOYAmt |
| EOY | $10,634,693 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $264,068 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$115,157 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,324,208 | OtherCostOrOtherBasisAmt |
| Book Value | $1,324,208 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $198,560 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,374 | DepreciationAmt |
| Book Value | $181,186 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,359 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,359 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,108,802 | OtherCostOrOtherBasisAmt |
| Depreciation | $216,259 | DepreciationAmt |
| Book Value | $892,543 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,397,937 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FRS DEFERRED OUTFLOWS | $1,672,672 |
| HIS DEFERRED OUTFLOWS | $358,319 |
| OPEB DEFERRED OUTFLOWS | $24,483 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,055,474 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO DISTRICT | $1,364,166 |
| COMPENSATED ABSENCES | $426,214 |
| FRS PENSION LIABILITY | $3,152,113 |
| HIS PENSION LIABILITY | $1,627,153 |
| OPEB LIABILITY | $444,390 |
| FRS DEFERRED INFLOWS | $145,742 |
| DUE TO OTHERS - AGENCY FUNDS | $151,561 |
| OPEB DEFERRED OUTFLOWS | $24,947 |
| HIS DEFERRED INFLOWS | $144,465 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,480,751 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,138,421 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $85,707 | OtherRevenueAmt |
| Revenue Not Reported | $85,707 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,052,714 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,052,714 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,874,352 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $85,707 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $85,707 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,788,645 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,788,645 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | PASSTHROUGH ADMINISTRATIVE FEES 85,707. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | PASSTHROUGH ADMINISTRATIVE FEES 85,707. |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSLETTERS, LOCAL NEIGHBORHOOD EVENTS, NEWSPAPERS, OPEN HOUSES, WEBSITES AND/OR VIDEOS. |
| SCHEDULE E, PART I, LINE 6 | REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. REVENUES ARE RECEIVED FROM THE EARLY LEARNING COALITION OF LAKE COUNTY THROUGH THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM, ADMINISTERED BY THE OFFICE OF EARLY LEARNING UNDER THE FLORIDA DEPARTMENT OF EDUCATION. A SEPARATE BASE STUDENT ALLOCATION PER FULL-TIME EQUIVALENT STUDENT IN THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM SHALL BE PROVIDED IN THE GENERAL APPROPRIATIONS ACT, TOTALING $325,563 FOR MINNEOLA ELEMENTARY SCHOOL FOR THE 2017-2018 SCHOOL YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION WAS PROVIDED A COPY OF FORM 990 FOR THEIR DETAIL REVIEW PRIOR TO FILING. THE PRINCIPAL, ASSISTANT DIRECTOR OF FINANCE, AND THE CHARTER BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD MEMBERS ARE REQUIRED TO COMPLETE A STATE OF FLORIDA FORM (FORM 8B MEMORANDUM OF VOTING CONFLICT) WHEN A CONFLICT OF INTEREST IS BROUGHT UP AT A BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARIES OF ALL EMPLOYEES ARE SET BY THE SCHOOL BOARD OF LAKE COUNTY, AND ANY CHANGE IN COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY THE SCHOOL BOARD OF LAKE COUNTY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 8 | DURING 2018, THE SCHOOL ADOPTED GASB STATEMENT NO. 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS ("OPEB"), WHICH REPLACES GASB 45. GASB STATEMENT NO. 75 REQUIRES GOVERNMENTS TO REPORT A LIABILITY ON THE FACE OF THEIR FINANCIAL STATEMENTS FOR THE OPEBS PROVIDED. IN ADDITION, IT REQUIRES GOVERNMENTS IN ALL TYPES OF OPEB PLANS TO PROVIDE A MORE EXTENSIVE NOTE DISCLOSURES AND RSI ABOUT OPEB LIABILITIES. THE EFFECT OF THIS CHANGE WAS TO DECREASE BEGINNING NET POSITION BY $115,157. |
| FORM 990, PART I, LINE 5 | THE RELATIONSHIP BETWEEN THE MINNEOLA ELEMENTARY SCHOOL AND THE LAKE COUNTY SCHOOL DISTRICT REQUIRES THE EMPLOYEES WORKING AT THE SCHOOL TECHNICALLY BE EMPLOYEES OF THE SCHOOL DISTRICT. AS SUCH, ALL PAYROLL AND PAYROLL RELATED COSTS ARE PROCESSED AND PAID BY THE SCHOOL DISTRICT. THESE EXPENSES ARE THEN REIMBURSED BY THE SCHOOL TO THE SCHOOL DISTRICT ON A DOLLAR FOR DOLLAR BASIS. REIMBURSEMENTS PAID TO THE LAKE COUNTY SCHOOL DISTRICT FOR PAYROLL AND RELATED BENEFITS TOTALED $6,586,937 FOR THE YEAR. THERE ARE APPROXIMATELY 160 EMPLOYEES OF THE LAKE COUNTY SCHOOL DISTRICT WORKING AT THE MINNEOLA ELEMENTARY SCHOOL. AS SUCH, THESE EMPLOYEES DID NOT RECEIVE FORM W-2. THE NUMBER OF EMPLOYEES DIRECTLY HIRED BY MINNEOLA ELEMENTARY SCHOOL, FOR STUDENT TRANSPORTATION SERVICES, WAS 5 DURING THE 2017 CALENDAR YEAR. |
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