2018-12-07T15:48:59-05:00 2018-06-30 591152714 BERMAN HOPKINS WRIGHT LAHAM CPAS & ASSOC 8035 SPYGLASS HILL RD MELBOURNE FL 32940 990 2017-07-01 454795008 VIERA CHARTER SCHOOLS INC VIER 6206 BRESLAY DRIVE VIERA FL 32940 ROBERT L JORDAN JR BOARD CHAIRMAN 9544145767 2018-10-22 true BRIAN NEMEROFF P00646149 3217572020 2018-12-07 167.68.16.49 2018-12-07 14:48:59 CS P E239B0134808776A5D3BBE8D3D070E54B44E5BD0 0B47D4F5B49414E84AE24D655580519AAC2AB51E 2017 2019-02-21 02:37:17Z X ROBERT L JORDAN JR 6206 BRESLAY DRIVE VIERA FL 32940 7871543 false X HTTP://WWW.VIERACHARTERSCHOOL.COM X 2011 FL TO PROVIDE STUDENTS WITH A CHALLENGING PROGRAM WHICH EMPHASIZES SCIENTIFIC INQUIRY, CRITICAL THINKING, UNDERSTANDING OF MATHEMATICAL CONCEPTS AND EFFECTIVE COMMUNICATION USING INNOVATIVE, REFORM-BASED INSTRUCTIONAL METHODS IN A STIMULATING AND NURTURING ENVIRONMENT THAT FOSTERS MAXIMUM STUDENT ACHIEVEMENT. 5 5 0 300 0 6907907 7477532 403044 308266 2116 32936 80508 7343887 7868422 0 0 0 0 0 7154937 8304765 7154937 8304765 188950 -436343 1341731 19494857 536117 19125586 805614 369271 X TO PROVIDE STUDENTS WITH A CHALLENGING PROGRAM WHICH EMPHASIZES SCIENTIFIC INQUIRY, CRITICAL THINKING, UNDERSTANDING OF MATHEMATICAL CONCEPTS AND EFFECTIVE COMMUNICATION USING INNOVATIVE, REFORM-BASED INSTRUCTIONAL METHODS IN A STIMULATING AND NURTURING ENVIRONMENT THAT FOSTERS MAXIMUM STUDENT ACHIEVEMENT. false false 4701463 388734 THE CHARTER SCHOOL PROVIDES EDUCATIONAL SERVICES TO STUDENTS IN GRADES K-8. 4701463 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false 8 0 true 0 false false false false false false false false false false X 5 5 false true false false false false false true true false false true true true true false true false false false X SCHOOL FINANCIAL SERVICES 8505474566 54 S MARTIN ST PO BOX 250 BONIFAY FL 32425 X ROBERT L JORDAN JR BOARD CHAIRM 0.50 X X 0 0 0 JOSH FIELD BOARD MEMBER 0.50 X 0 0 0 KIMBERLY A AFRICANO SECRETARY/TR 0.50 X X 0 0 0 ROBERT J NABERHAUS III VICE-CHAIR 0.50 X X 0 0 0 SCOTT STEELE BOARD MEMBER 0.50 X 0 0 0 DR JULIE CADY PRINCIPAL 40.00 X 102752 0 6738 102752 6738 1 false false false VIERA LANDINGS FACILITY LEASEHOLDER 220 NE 11TH STREET BOCA RATON FL 33432 FACILITY LEASE 1074263 CHARTER SCHOOL ASSOCIATES INC 5471 NORTH UNIVERSITY DRIVE CORAL SPRINGS FL 33067 MANAGEMENT SERV 627313 2 7460027 17505 7477532 OTHER INCOME 280876 280876 CHILD CARE 27390 27390 308266 2116 2116 26010 3121 22889 OTHER REVENUES 57619 57619 57619 7868422 365885 2116 X 14688 14688 984331 285995 698336 16500 16500 53587 24890 28697 65500 65500 535249 535249 47318 38505 8813 524139 524139 263019 263019 63840 6090 57750 SALARY AND BENEFITS 4290114 3531083 759031 DEBT SERVICE-ISSUANCE COS 696282 696282 STUDENT ACTIVITIES 218446 218446 BOOKS AND MATERIALS 212320 212320 319432 121115 198317 8304765 4701463 3603302 0 1096624 1751370 1687955 61376 137277 11614 12842 16239214 390002 142753 15849212 29364 56201 1341731 19494857 412179 612443 28728 18059959 375000 24337 99601 49456 536117 19125586 X 667346 1267063 138268 -897792 805614 369271 1341731 19494857 -436343 X false true X true false X 4656436 6083679 6562288 6907907 7477532 31687842 4656436 6083679 6562288 6907907 7477532 31687842 31687842 44 4 2116 2164 31690006 1677276 0.99990 1.00000 X 2350000 2350000 13583318 208244 13375074 300647 180958 119689 5249 800 4449 15849212 CURRENT PORTION ACCRUED COMP 32133 LONG-TERM PORTION ACCRUED COMP 17260 DUE TO MANAGEMENT COMPANY 63 49456 X 7871543 3121 3121 7868422 7868422 8307886 3121 3121 8304765 8304765 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE SCHOOL RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ASSESSMENT OF THE TECHNICAL MERITS OF A TAX POSITION IS A MATTER OF JUDGMENT. THE SCHOOL BELIEVES THAT ALL OF ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE THREE YEARS AFTER A RETURN WAS DUE OR FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT F/R EXPENSE 3,121 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT F/R EXPENSE 3,121 FUNDRAISING 26010 26010 3121 26010 26010 3121 3121 22889 A CAPITAL TRUST AGENCY - 2017A BOND 593591394 2017-11-01 18125000 TO ACQUIRE THE LAND AND EDUCATIONAL FACILITIES UTILIZED BY THE SCHOOL. false false false A 18125000 2034436 215281 15875283 false false true true A false false false false true false false A false false false false false false false false false A false FORM 990, PAGE 1, ITEM B THE FOLLOWING ITEMS ARE BEING AMENDED: - FORM 990, PART VII: DR. JULIE CADY IS BEING LISTED AS A HIGHLY COMPENSATED EMPLOYEE. - FORM 990, PART VII: CHARTER SCHOOL ASSOCIATES IS BEING LISTED AS AN INDEPENDENT CONTRACTOR WHO RECEIVED MORE THAN 100,000 IN COMPENSATION. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE STUDENTS WITH A CHALLENGING PROGRAM WHICH EMPHASIZES SCIENTIFIC INQUIRY, CRITICAL THINKING, UNDERSTANDING OF MATHEMATICAL CONCEPTS AND EFFECTIVE COMMUNICATION USING INNOVATIVE, REFORM-BASED INSTRUCTIONAL METHODS IN A STIMULATING AND NURTURING ENVIRONMENT THAT FOSTERS MAXIMUM STUDENT ACHIEVEMENT. FORM 990, PAGE 6, PART VI, LINE 3 CHARTER SCHOOL ASSOCIATES, INC PROVIDES COMPREHENSIVE MANAGEMENT SERVICES INCLUDING STAFFING. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, BOARD MEMBERS AND KEY EMPLOYEES MUST FILE THE DISTRICT'S DISCLOSURE FORM AND SUBMIT IT TO THE DISTRICT VIA THE CSCMS PORTAL. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G OTHER FEES 285,995 698,336 0 FORM 990, PART XI, LINE 9 DIRECT F/R EXPENSE 3,121 DIRECT F/R EXPENSE -3,121