BAY HAVEN CHARTER ACADEMY INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BAY HAVEN CHARTER ACADEMY INC (EIN 65-1121807)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-14
IRS object ID
201921349349308067
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

FieldValueIRS element (for citing)
Return2019-05-14T15:58:36-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721396621PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114101 PANAMA CITY BCH PKWY SUITEAddressLine1Txt
Address Line2200AddressLine2Txt
CityPANAMA CITY BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32413ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN651121807EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAY HAVEN CHARTER ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYHBusinessNameControlTxt
Phone8509133463PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVDAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJON MCFATTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8509133463PhoneNum
Signature2019-04-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA R GOOLSBY CPAPreparerPersonNm
PTINP00360749PTIN
Phone8507846733PhoneNum
Preparation2019-04-08PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.211.29.141IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-08IPDt
IP Tm08:23:01IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdDE80D856F0C2EAFDD907411ED22E0D2C547B1370AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJON MCFATTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVDAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$25,383,730GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BHCA.WSWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscORGANIZATION EXEMPT FROM INCOME TAXOtherOrganizationDsc
Formation2001FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE COMPANY OWNS AND OPERATES A PUBLIC SCHOOL IN PANAMA CITY, FL.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee497TotalEmployeeCnt
Total Volunteers2148TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$21,900,393PYContributionsGrantsAmt
CY Contributions Grants$23,745,175CYContributionsGrantsAmt
PY Program Service Revenue$1,502,215PYProgramServiceRevenueAmt
CY Program Service Revenue$1,590,702CYProgramServiceRevenueAmt
PY Investment Income$128,132PYInvestmentIncomeAmt
CY Investment Income$47,853CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$23,530,740PYTotalRevenueAmt
CY Total Revenue$25,383,730CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,564,442PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$16,863,450CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,912,055PYOtherExpensesAmt
CY Other Expenses$6,701,040CYOtherExpensesAmt
PY Total Expenses$22,476,497PYTotalExpensesAmt
CY Total Expenses$23,564,490CYTotalExpensesAmt
PY Revenues Less Expenses$1,054,243PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,819,240CYRevenuesLessExpensesAmt
Total Assets BOY$60,043,385TotalAssetsBOYAmt
Total Assets EOY$61,870,685TotalAssetsEOYAmt
Total Liabilities BOY$48,259,120TotalLiabilitiesBOYAmt
Total Liabilities EOY$48,267,180TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,784,265NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,603,505NetAssetsOrFundBalancesEOYAmt
MissionAS A COMMUNITY SCHOOL OF "CHOICE" FOR TEACHERS, PARENTS & STUDENTS, BHCA, INC.'S MISSION IS TO STRIVE TOGETHER TO TEACH BEYOND THE STANDARDS IN ORDER TO MEET EACH CHILD'S NEEDS BY MOTIVATING STUDENTS TO REACH THEIR UNIQUE POTENTIAL.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$15,313,064ExpenseAmt
Revenue$1,590,702RevenueAmt
DescBAY HAVEN CHARTER ACADEMY, INC. ENROLLED CHILDREN IN PRESCHOOL THROUGH TWELFTH GRADE.Desc
Total Program Service Expenses$15,313,064TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee497EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MIKE BURKEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8502483500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 HAWKS LANDING BLVD PANAMA CITYAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32405ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JON MCFATTER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
SCOTTI HANEY
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DAVID HAIGHT
DIRECTOR1.00Yes (X)$0$0$0
TIFFANY ENNIS
DIRECTOR1.00Yes (X)$0$0$0
JEREMY HATCHER
DIRECTOR1.00Yes (X)$0$0$0
SANDY PORTER
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
LARRY BOLINGER
CEO40.00Yes (X)Yes (X)$125,367$0$0
LAURA SWINDLER
CFO40.00Yes (X)Yes (X)$81,654$0$0
WAYLON THOMPSON
DIRECTOR1.00Yes (X)$0$0$0
JOYCE WILSON
DIRECTOR1.00Yes (X)$0$0$0
ROBERT FLEMING
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$207,021TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GACBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line14116 US-231AddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32404ZIPCd
FieldValueIRS element (for citing)
ServicesCONSTRUCTION COMPANYServicesDesc
Compensation$1,118,682CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$22,840,067GovernmentGrantsAmt
All Other Contributions$905,108AllOtherContributionsAmt
Total Contributions$23,745,175TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PRESCHOOL FEES611110$603,578$603,578
BEFORE AND AFTERCARE FEES611110$495,461$495,461
STUDENT LUNCHES611110$491,663$491,663
FieldValueIRS element (for citing)
Total Program Service Revenue$1,590,702TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,853TotalRevenueColumnAmt
Exclusion$47,853ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,383,730TotalRevenueColumnAmt
Related Or Exempt Func Income$1,590,702RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$47,853ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$13,115,435TotalAmt
Program Services$10,052,784ProgramServicesAmt
Management And General$3,062,651ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,718,668TotalAmt
Program Services$1,374,088ProgramServicesAmt
Management And General$344,580ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,070,073TotalAmt
Program Services$748,080ProgramServicesAmt
Management And General$321,993ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$959,274TotalAmt
Program Services$736,665ProgramServicesAmt
Management And General$222,609ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$38,919TotalAmt
Management And General$38,919ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,598TotalAmt
Management And General$65,598ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$106,409TotalAmt
Program Services$81,724ProgramServicesAmt
Management And General$24,685ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$64,282TotalAmt
Program Services$53,472ProgramServicesAmt
Management And General$10,810ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,871,640TotalAmt
Management And General$1,871,640ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,502,505TotalAmt
Program Services$1,502,505ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$254,271TotalAmt
Program Services$23,105ProgramServicesAmt
Management And General$231,166ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$1,116,298$546,791$569,507
UTILITIES$548,565$548,565
HEALTH SERVICES$89,459$1,657$87,802
EQUIPMENT EXPENSE$81,028$245$80,783

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$962,066TotalAmt
Program Services$191,948ProgramServicesAmt
Management And General$770,118ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,564,490TotalAmt
Program Services$15,313,064ProgramServicesAmt
Management And General$8,251,426ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$12,275,817BOYAmt
EOY$13,660,464EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,472,497BOYAmt
EOY$3,377,200EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$179,879BOYAmt
EOY$25,133EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$7,205BOYAmt
EOY$6,266EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$90,179BOYAmt
EOY$85,214EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$49,039,051LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,623,540LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,193,191BOYAmt
EOY$39,415,511EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,824,617BOYAmt
EOY$5,300,897EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$60,043,385BOYAmt
EOY$61,870,685EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,978,678BOYAmt
EOY$1,123,490EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$36,442BOYAmt
EOY$39,573EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$36,123,144BOYAmt
EOY$35,739,962EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,120,856BOYAmt
EOY$11,364,155EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$48,259,120BOYAmt
EOY$48,267,180EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,157,103BOYAmt
EOY$12,807,147EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$627,162BOYAmt
EOY$796,358EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,784,265BOYAmt
EOY$13,603,505EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,043,385BOYAmt
EOY$61,870,685EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,819,240ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,612,870OtherCostOrOtherBasisAmt
Book Value$2,612,870BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,579,700OtherCostOrOtherBasisAmt
Depreciation$5,874,395DepreciationAmt
Book Value$32,705,305BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,542,124OtherCostOrOtherBasisAmt
Depreciation$910,595DepreciationAmt
Book Value$1,631,529BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,179,320OtherCostOrOtherBasisAmt
Depreciation$2,838,550DepreciationAmt
Book Value$2,340,770BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,037OtherCostOrOtherBasisAmt
Book Value$125,037BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$39,415,511TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
UTILITY DEPOSITS$11,426
DEFERRED OUTFLOWS$5,289,471
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,300,897TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED INFLOWS$780,204
NET PENSION LIABILITY - FRS$6,692,244
NET PENSION LIABILITY - HIS$3,891,707
FieldValueIRS element (for citing)
Total Liability$11,364,155TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$25,383,730TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$25,383,730RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,383,730TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$23,564,490TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$23,564,490ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,564,490TotalExpensesPerForm990Amt

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

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
BAY COUNTY FL
A596000512072222AE22010-09-14$11,715,000REFINANCE THE 2004 BOND ISSUE0Yes (1)0
BAY COUNTY FL
B596000512072222AJ12013-04-25$19,800,000CAPITAL EXPENDITURES0Yes (1)0
BAY COUNTY FL
C596000512072222AP72020-10-27$5,000,000CAPITAL EXPENDITURES0Yes (1)0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtSubstantial CompletionSubstantialCompletionYrCurrent RefundingCurrentRefundingIndAdvance RefundingAdvanceRefundingIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndCapital ExpendituresCapitalExpendituresAmtUnspentUnspentAmt
A$1,345,000$11,719,977$819,800$243,4002010Yes (1)0Yes (1)Yes (1)
B$19,550,116$1,194,020$391,000201500Yes (1)Yes (1)$17,078,646$913,848
C$80,000$5,047,084$309,106201600Yes (1)Yes (1)$4,737,927

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndBusiness Name Line2GICProviderName/BusinessNameLine2TxtTerm Of GICTermOfGICPctRegulatory Safe Harbor StsfdRegulatorySafeHarborStsfdIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
NATIXIS FUNDING
A0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00
NATIXIS FUNDING
B0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00
NATIXIS FUNDING
C0Yes (1)00Yes (1)0Yes (1)CORP5.000000000000Yes (1)00

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0
C0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS NOT PRESENTED TO THE BOARD PRIOR TO FILING THE RETURN. THE CFO RECONCILES THE 990 INFORMATION TO THE AUDITED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD IS MADE AWARE OF POLICY
FORM 990, PART VI, SECTION B, LINE 15BOARD APPROVES THE SALARY POLICY.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART XII, LINE 2C:NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.

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