INTERNATIONAL COMMUNITY SCHOOLS INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL COMMUNITY SCHOOLS INC (EIN 59-3525955)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2019-02-22
- IRS object ID
- 201900539349300630
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-02-22T13:27:16-06:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273509345 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIS GROUP PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 518 S MAGNOLIA AVE SUITE 110 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593525955 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL COMMUNITY SCHOOLS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4076452343 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4800 HOWELL BRANCH ROAD | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32792 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SHAW | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4076452343 | PhoneNum |
| Signature | 2019-02-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHARON STURGILL | PreparerPersonNm |
| PTIN | P01241041 | PTIN |
| Phone | 4074347900 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.9.123.234 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-22 | IPDt |
| IP Tm | 14:27:04 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B65B91A31B0EDF71E1ABACD42D157E8328EF1ECF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | B65B91A31B0EDF71E1ABACD42D157E8328EF1ECF | 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 | MICHAEL SHAW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4800 HOWELL BRANCH ROAD | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32792 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,535,269 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ICSFLA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 78 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $50,484 | PYContributionsGrantsAmt |
| CY Contributions Grants | $81,602 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,294,875 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,354,226 | CYProgramServiceRevenueAmt |
| PY Investment Income | $317 | PYInvestmentIncomeAmt |
| CY Investment Income | $249 | CYInvestmentIncomeAmt |
| PY Other Revenue | $63,057 | PYOtherRevenueAmt |
| CY Other Revenue | $71,843 | CYOtherRevenueAmt |
| PY Total Revenue | $2,408,733 | PYTotalRevenueAmt |
| CY Total Revenue | $2,507,920 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $55,035 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $60,905 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,240,665 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,275,811 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $39,396 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,184,084 | PYOtherExpensesAmt |
| CY Other Expenses | $1,207,251 | CYOtherExpensesAmt |
| PY Total Expenses | $2,479,784 | PYTotalExpensesAmt |
| CY Total Expenses | $2,543,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$71,051 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$36,047 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,336,676 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,343,332 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,697,162 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,610,092 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $639,514 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $733,240 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,256,921 | ExpenseAmt |
| Grant | $60,905 | GrantAmt |
| Revenue | $2,354,693 | RevenueAmt |
| Desc | PROVIDE 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 | $2,256,921 | 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 |
| 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | 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 | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | 0 | BackupWthldComplianceInd |
| Employee | 78 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA SHAW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4076452343 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4800 HOWELL BRANCH ROAD | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32792 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| TERRI ALDERMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL TERWILLEGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE SHAW | ||||||
| DIRECTOR/PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEPHANIE WATTLES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN WRENCH | ||||||
| VP/DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JENNIFER ALLIGOOD | ||||||
| DIRECTOR/TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROB HEMPHILL | ||||||
| PASTORAL ADVISOR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ELIZABETH CHAVES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBYN TERWILLEGER | ||||||
| CHIEF ADMINISTRATOR | 40.00 | $65,100 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $65,100 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 |
| All Other Contributions | $81,602 | AllOtherContributionsAmt |
| Total Contributions | $81,602 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611110 | $2,256,741 | $2,256,741 |
| ATHLETICS | 611110 | $97,485 | $97,485 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,354,226 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $249 | TotalRevenueColumnAmt |
| Exclusion | $249 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $98,725 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $27,349 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,376 | TotalRevenueColumnAmt |
| Exclusion | $71,376 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $467 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $467 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $467 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,507,920 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,354,693 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $71,625 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,905 | TotalAmt |
| Program Services | $60,905 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,186,610 | TotalAmt |
| Program Services | $1,008,619 | ProgramServicesAmt |
| Management And General | $142,393 | ManagementAndGeneralAmt |
| Fundraising | $35,598 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,201 | TotalAmt |
| Program Services | $75,821 | ProgramServicesAmt |
| Management And General | $10,704 | ManagementAndGeneralAmt |
| Fundraising | $2,676 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775 | TotalAmt |
| Management And General | $775 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,025 | TotalAmt |
| Management And General | $12,025 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600 | TotalAmt |
| Management And General | $600 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525 | TotalAmt |
| Program Services | $452 | ProgramServicesAmt |
| Management And General | $52 | ManagementAndGeneralAmt |
| Fundraising | $21 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,757 | TotalAmt |
| Program Services | $64,581 | ProgramServicesAmt |
| Management And General | $7,176 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,936 | TotalAmt |
| Program Services | $24,434 | ProgramServicesAmt |
| Management And General | $8,484 | ManagementAndGeneralAmt |
| Fundraising | $1,018 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,559 | TotalAmt |
| Program Services | $157,281 | ProgramServicesAmt |
| Management And General | $8,278 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,262 | TotalAmt |
| Program Services | $112,262 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,204 | TotalAmt |
| Program Services | $146,563 | ProgramServicesAmt |
| Management And General | $36,641 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,784 | TotalAmt |
| Program Services | $43,906 | ProgramServicesAmt |
| Management And General | $4,878 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OTHER | $187,378 | $187,378 |
| CURRICULUM & CLASSROOM | $133,750 | $133,750 |
| ATHLETIC PROGRAMS | $86,329 | $86,329 |
| EZONE EXPENSES | $60,551 | $60,551 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,816 | TotalAmt |
| Program Services | $94,089 | ProgramServicesAmt |
| Management And General | $15,644 | ManagementAndGeneralAmt |
| Fundraising | $83 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,543,967 | TotalAmt |
| Program Services | $2,256,921 | ProgramServicesAmt |
| Management And General | $247,650 | ManagementAndGeneralAmt |
| Fundraising | $39,396 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,522 | BOYAmt |
| EOY | $99,116 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,412 | BOYAmt |
| EOY | $174,662 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,263 | BOYAmt |
| EOY | $38,572 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,219 | BOYAmt |
| EOY | $1,472 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,351 | BOYAmt |
| EOY | $27,799 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,805,528 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $953,523 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,013,485 | BOYAmt |
| EOY | $2,852,005 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $129,774 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,424 | BOYAmt |
| EOY | $19,932 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,336,676 | BOYAmt |
| EOY | $3,343,332 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,262 | BOYAmt |
| EOY | $94,333 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,500 | BOYAmt |
| EOY | $173,703 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,448,400 | BOYAmt |
| EOY | $2,342,056 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,697,162 | BOYAmt |
| EOY | $2,610,092 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,514 | BOYAmt |
| EOY | $733,240 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,514 | BOYAmt |
| EOY | $733,240 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,336,676 | BOYAmt |
| EOY | $3,343,332 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$36,047 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $129,774 | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $93,720 | OtherCostOrOtherBasisAmt |
| Book Value | $93,720 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,050,561 | OtherCostOrOtherBasisAmt |
| Depreciation | $540,345 | DepreciationAmt |
| Book Value | $2,510,216 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $272,695 | OtherCostOrOtherBasisAmt |
| Depreciation | $95,702 | DepreciationAmt |
| Book Value | $176,993 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $388,552 | OtherCostOrOtherBasisAmt |
| Depreciation | $317,476 | DepreciationAmt |
| Book Value | $71,076 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,852,005 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,474,364 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $27,349 | OtherRevenueAmt |
| Revenue Not Reported | $27,349 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,447,015 | RevenueSubtotalAmt |
| Other Revenues Not Included | $60,905 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $60,905 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,507,920 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,510,411 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $27,349 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $27,349 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,483,062 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $60,905 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $60,905 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,543,967 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 STATE 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, 2018. |
| 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
| 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 | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $44,622 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $44,622 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,334 | OtherDirectExpensesEvent1Amt |
| Event2 | FAMILY FR | Event2Nm |
| Gross Receipts Event2 | $20,858 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $20,858 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $0 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 6 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $33,245 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $33,245 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $19,015 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $98,725 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $98,725 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $27,349 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $27,349 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $71,376 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 19 | RecipientCnt |
| Cash Grant | $60,905 | CashGrantAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| LISA SHAW | ||
| FAMILY MEMBER OF MIKE SHAW, PRESIDENT/DIRECTOR | EMPLOYMENT | 0 |
| ROBYN G TERWILLEGER | ||
| FAMILY MEMBER OF BILL TERWILLEGER, DIRECTOR | EMPLOYMENT | 0 |
| AUDRA HEMPHILL | ||
| FAMILY MEMBER OF ROB HEMPHILL, PASTORAL ADVISOR | EMPLOYMENT | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BILL 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 6 | ALL PARENTS OR COURT-APPOINTED GUARDIANS OF STUDENTS ARE 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 DISSOLITION. 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 8B | THERE IS A BUILDING COMMITTEE BUT MEETING MINUTES ARE ONLY KEPT AT THE MONTHLY BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A 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 19 | THE 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 129,774. |
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