GLOBAL ONLINE ACADEMY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
GLOBAL ONLINE ACADEMY (EIN 45-1565078)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-15
IRS object ID
201811359349309916
Schema version
2016v3.0
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)
Return2018-05-15T15:09:23-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911194016PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARK NUBER PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110900 NE 4TH STREET SUITE 1700AddressLine1Txt
CityBELLEVUECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN451565078EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GLOBAL ONLINE ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGLOBBusinessNameControlTxt
Phone2063683666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114050 1ST AVENUE NEAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98125ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL NACHBARPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2063683666PhoneNum
Signature2018-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARA ELIZABETH J HYREPreparerPersonNm
PTINP00235495PTIN
Phone4254544919PhoneNum
Preparation2018-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL NACHBARPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line114050 1ST AVENUE NEAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98125ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,522,031GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GLOBALONLINEACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO STRENGTHEN SCHOOLS AROUND THE GLOBE AND TEACH STUDENTS 21ST-CENTURY LEARNING SKILLS.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,552,679PYProgramServiceRevenueAmt
CY Program Service Revenue$2,521,968CYProgramServiceRevenueAmt
PY Investment Income$988PYInvestmentIncomeAmt
CY Investment Income$63CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,553,667PYTotalRevenueAmt
CY Total Revenue$2,522,031CYTotalRevenueAmt
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$1,686,918PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,769,362CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$439,428PYOtherExpensesAmt
CY Other Expenses$535,246CYOtherExpensesAmt
PY Total Expenses$2,126,346PYTotalExpensesAmt
CY Total Expenses$2,304,608CYTotalExpensesAmt
PY Revenues Less Expenses$427,321PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$217,423CYRevenuesLessExpensesAmt
Total Assets BOY$3,334,984TotalAssetsBOYAmt
Total Assets EOY$3,545,345TotalAssetsEOYAmt
Total Liabilities BOY$1,942,265TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,935,203TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,392,719NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,610,142NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE GLOBAL ONLINE ACADEMY IS TO REPLICATE IN ONLINE CLASSROOMS THE INTELLECTUALLY RIGOROUS PROGRAMS AND EXCELLENT TEACHING THAT ARE HALLMARKS OF ITS MEMBER SCHOOLS; TO FOSTER NEW AND EFFECTIVE WAYS, THROUGH BEST PRACTICES IN ONLINE EDUCATION, FOR STUDENTS TO LEARN; AND TO PROMOTE STUDENTS' GLOBAL AWARENESS AND UNDERSTANDING BY CREATING TRULY DIVERSE, WORLDWIDE, ONLINE SCHOOLROOM COMMUNITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,523,031ExpenseAmt
Revenue$2,406,299RevenueAmt
DescGLOBAL ONLINE ACADEMY IS AN ONLINE SCHOOL THAT PARTNERS WITH OTHER PRIVATE SCHOOLS WORLDWIDE. DURING THE FISCAL YEAR ENDING JUNE 30, 2017, THERE WERE 68 MEMBER SCHOOLS AND 1,400 INDIVIDUALS ENROLLED IN ONLINE CLASSES. GLOBAL ONLINE ACADEMY CONNECTS STUDENTS FROM ALL OVER THE WORLD AND ALLOWS THEM TO OFFER THEIR LOCAL PERSPECTIVES ON GLOBAL ISSUES. SCHOOLS IN CHINA, GERMANY, HONG KONG, INDONESIA, JAPAN, JORDAN, MEXICO AND SOUTH AFRICA ARE ALSO MEMBERS. GLOBAL ONLINE ACADEMY ALSO PROVIDES PROFESSIONAL LEARNING OPPORTUNITIES FOR EDUCATORS TO DESIGN STUDENT-CENTERED LEARNING OPPORTUNITIES UTILIZING ONLINE LEARNING ENVIRONMENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$30,142ExpenseAmt
Revenue$40,369RevenueAmt
DescGLOBAL ONLINE ACADEMY OFFERS COURSES THAT ALLOW TEACHERS TO EXPAND THEIR PROFESSIONAL KNOWLEDGE AND TO DEVELOP NEW WAYS OF THINKING ABOUT THEIR PRACTICE TO MATCH THE MODERN WORLD AND TO PREPARE THEIR STUDENTS FOR A GLOBAL FUTURE. BOTH SYNCHRONOUS AND ASYNCHRONOUS PROGRAMS ARE OFFERED. PARTICIPANTS SPEND APPROXIMATELY FOUR HOURS ENGAGED IN THE COURSE EACH WEEK. THE TWO-WEEK FORMAT OF EACH CHAPTER OF THE SERIES IS DESIGNED WITH FACULTY'S BUSY SCHEDULES IN MIND.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$93,343ExpenseAmt
Revenue$75,300RevenueAmt
DescGLOBAL ONLINE ACADEMY HOLDS A SUMMER TEACHER TRAINING WORKSHOP FOR TEACHERS OF THE MEMBER SCHOOLS. IT IS A WEEK-LONG INTENSIVE PROFESSIONAL DEVELOPMENT WORKSHOP FOCUSED ON TAKING GREAT TEACHING ONLINE. TEACHERS RECEIVE ADVANCED TRAINING IN ONLINE TEACHING PEDAGOGY, LEARN AND SHARE TECHNOLOGY SKILLS, AND COLLABORATE WITH COLLEAGUES ON COURSE DESIGN.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,646,516TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
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 RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
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 Document30IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee9EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of 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 PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL NACHBARBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2063683666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114050 1ST AVENUE NEAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98125ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL NACHBAR
EXECUTIVE DIRECTOR50.00Yes (X)Yes (X)$213,267$0$46,098
JOHN AUSTIN
CHAIR1.00Yes (X)Yes (X)$0$0$0
EMILY MCCARREN
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
ANDREW WATSON
SECRETARY2.00Yes (X)Yes (X)$0$0$0
JIM BEST
BOARD MEMBER1.00Yes (X)$0$0$0
BERNIE NOE
BOARD MEMBER3.00Yes (X)$0$0$0
ARLYCE SEIBERT
BOARD MEMBER1.00Yes (X)$0$0$0
DANA OKESON WEEKS
BOARD MEMBER1.00Yes (X)$0$0$0
MARK MILLIRON
BOARD MEMBER1.00Yes (X)$0$0$0
SCOTT LOONEY
BOARD MEMBER1.00Yes (X)$0$0$0
TIM BAZEMORE
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD SHAW
BOARD MEMBER1.00Yes (X)$0$0$0
CRYSTAL LAND
BOARD MEMBER1.00Yes (X)$0$0$0
TIM CARR
BOARD MEMBER1.00Yes (X)$0$0$0
BAMBI BETTS
BOARD MEMBER1.00Yes (X)$0$0$0
ERIC HUDSTON
DIRECTOR OF TEACHING & LEARNING40.00$117,000$0$21,317Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$330,267TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$67,415TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LAKESIDE SCHOOL
14050 1ST AVENUE NESEATTLEWA98125SHARED SERVICES AGREEMENT$624,530
NOBLE AND GREENOUGH SCHOOL
10 CAMPUS DRIVEDEDHAMMA020264099SHARED SERVICES AGREEMENT$433,499
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES611710$1,635,000$1,635,000
INSTRUCTIONAL FEES611600$771,299$771,299
SUMMER WORKSHOP611430$75,300$75,300
PROF DEVELOPMENT FEES611430$40,369$40,369
FieldValueIRS element (for citing)
Total Program Service Revenue$2,521,968TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$63TotalRevenueColumnAmt
Exclusion$63ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,522,031TotalRevenueColumnAmt
Related Or Exempt Func Income$2,521,968RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$63ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$234,365TotalAmt
Management And General$234,365ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,326,682TotalAmt
Program Services$1,259,194ProgramServicesAmt
Management And General$67,488ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$208,315TotalAmt
Program Services$152,632ProgramServicesAmt
Management And General$55,683ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,144TotalAmt
Management And General$5,144ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$76,338TotalAmt
Management And General$76,338ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$109,074TotalAmt
Management And General$109,074ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,392TotalAmt
Management And General$7,392ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,096TotalAmt
Program Services$6,129ProgramServicesAmt
Management And General$11,967ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$47,231TotalAmt
Program Services$41,324ProgramServicesAmt
Management And General$5,907ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,253TotalAmt
Management And General$9,253ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$71,387TotalAmt
Program Services$37,614ProgramServicesAmt
Management And General$33,773ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,320TotalAmt
Program Services$8,103ProgramServicesAmt
Management And General$217ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$41,385TotalAmt
Program Services$35,487ProgramServicesAmt
Management And General$5,898ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,804TotalAmt
Management And General$8,804ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUMMER WORKSHOP$93,343$93,343
MEMBERSHIP & ACCRED.$20,786$20,786
TAXES & LICENSES$12,705$11,970$735
PRINTING$5,268$5,268

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$720TotalAmt
Program Services$720ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,304,608TotalAmt
Program Services$1,646,516ProgramServicesAmt
Management And General$658,092ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,353,688BOYAmt
EOY$1,602,391EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,874BOYAmt
EOY$164,893EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,731,362BOYAmt
EOY$1,588,850EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$98,008BOYAmt
EOY$70,845EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$174,020LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$55,654LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,290BOYAmt
EOY$118,366EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$23,762BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,334,984BOYAmt
EOY$3,545,345EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$147,165BOYAmt
EOY$204,535EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,795,100BOYAmt
EOY$1,730,668EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,942,265BOYAmt
EOY$1,935,203EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,392,719BOYAmt
EOY$1,610,142EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,392,719BOYAmt
EOY$1,610,142EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,334,984BOYAmt
EOY$3,545,345EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$217,423ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$975,096CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,295,702CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,135,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,552,679CurrentTaxYearMinus1YearAmt
Current Tax Year$2,521,968CurrentTaxYearAmt
Total$9,481,078TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$975,096CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,295,702CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,135,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,552,679CurrentTaxYearMinus1YearAmt
Current Tax Year$2,521,968CurrentTaxYearAmt
Total$9,481,078TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$686,375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$844,386CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$895,292CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,075,119CurrentTaxYearMinus1YearAmt
Current Tax Year$985,987CurrentTaxYearAmt
Total$4,487,159TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$686,375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$844,386CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$895,292CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,075,119CurrentTaxYearMinus1YearAmt
Current Tax Year$985,987CurrentTaxYearAmt
Total$4,487,159TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,993,919PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$92CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63CurrentTaxYearMinus1YearAmt
Current Tax Year$63CurrentTaxYearAmt
Total$510TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$92CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63CurrentTaxYearMinus1YearAmt
Current Tax Year$63CurrentTaxYearAmt
Total$510TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,790CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,602CurrentTaxYearMinus3YearsAmt
Total$4,392TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$978,073CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,297,409CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,135,725CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,552,742CurrentTaxYearMinus1YearAmt
Current Tax Year$2,522,031CurrentTaxYearAmt
Total$9,485,980TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.52650PublicSupportCY509Pct
Public Support PY5090.47610PublicSupportPY509Pct
Investment Income CY0.00010InvestmentIncomeCYPct
Investment Income PY0.00010InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationSPEAKER FEES - 2012 AMOUNT: $ 1,500. REIMBURSEMENTS - 2012 AMOUNT: $ 1,290. 2013 AMOUNT: $ 1,602.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$174,020OtherCostOrOtherBasisAmt
Depreciation$55,654DepreciationAmt
Book Value$118,366BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$118,366TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$2,528,206TotalRevEtcAuditedFinclStmtAmt
Other Revenue$6,175OtherRevenueAmt
Revenue Not Reported$6,175RevenueNotReportedAmt
Revenue Subtotal$2,522,031RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,522,031TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,310,783TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,310,783ExpensesSubtotalAmt
Other Expenses Not Included-$6,175OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$6,175ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,304,608TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:REIMBURSEMENTS NETTED WITH EXPENSES 6,175.
PART XII, LINE 4B - OTHER ADJUSTMENTS:REIMBURSEMENTS NETTED WITH EXPENSES -6,175.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL NACHBARPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$193,267BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$20,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$25,000DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$21,098NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$259,365TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationA DEFERRED COMPENSATION PLAN WAS ESTABLISHED FOR MICHAEL NACHBAR, EXECUTIVE DIRECTOR, THAT ALLOWS FOR $25,000 OF DEFERRED COMPENSATION ON AN ANNUAL BASIS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 6, VOLUNTEERS:THERE ARE FOURTEEN VOLUNTEER BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 6THERE ARE TWO CLASSES OF MEMBERS: FOUNDING MEMBERS WHICH SHALL BE THE 10 INDEPENDENT SCHOOLS THAT SIGNED TWO-YEAR MEMBERSHIP CONTRACTS WITH GLOBAL ONLINE ACADEMY BY JULY 8, 2011 AND PAID THE DESIGNATED MEMBERSHIP FEE; AND MEMBERS WHICH ARE SCHOOLS THAT HAVE JOINED THE ACADEMY AFTER THAT DATE. EVERY FOUNDING MEMBER SCHOOL WILL HAVE ONE SEAT ON GLOBAL ONLINE ACADEMY'S GOVERNING BOARD OF DIRECTORS DURING THE FIRST THREE YEARS OF OPERATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE TAX RETURN IS PREPARED BY A THIRD PARTY CPA AND IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CALL TRUSTEES, OFFICERS AND KEY PERSONNEL SIGN A CONFLICT OF INTEREST POLICY. IF AN INDIVIDUAL BELIEVES THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST, THE INDIVIDUAL SHALL PROMPTLY AND FULLY DISCLOSE THE CONFLICT TO THE PRESIDENT OF THE BOARD OF TRUSTEES AND, WHEN APPROPRIATE, THE EXECUTIVE DIRECTOR, AND SHALL REFRAIN FROM PARTICIPATING IN ANY WAY IN THE MATTER TO WHICH THE CONFLICT RELATES UNTIL THE CONFLICT HAS BEEN RESOLVED. WHEN AN ISSUE BROUGHT TO THE FULL GLOBAL ONLINE ACADEMY BOARD OF TRUSTEES OR ONE OF ITS COMMITTEES FOR CONSIDERATION IS ONE IN WHICH A TRUSTEE HAS A DIRECT FINANCIAL INTEREST, THAT TRUSTEE IS ASKED TO MAKE THE CONFLICT OF INTEREST KNOWN IN WRITING TO THE PRESIDENT OF THE BOARD. IN ADDITION, WHEN THE ISSUE IS RAISED, EITHER IN COMMITTEE OR AT A REGULAR BOARD MEETING, THE TRUSTEE FOR WHOM THE ISSUE REPRESENTS A CONFLICT OF INTEREST SHOULD EXCUSE HIM OR HERSELF FROM THE MEETING DURING THE DISCUSSION AND VOTE. IN THE EVENT THAT THE ADMINISTRATION BELIEVES A TRANSACTION WITH A RELATED PARTY MAY BE IN THE BEST INTEREST OF THE ORGANIZATION, THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR MAY SUBMIT A RECOMMENDATION TO THE BOARD OFFICERS FOR REVIEW, EVALUATION, AND RECOMMENDATION. AN INTERESTED TRUSTEE SHOULD NOT PARTICIPATE IN THIS DECISION.
FORM 990, PART VI, SECTION B, LINE 15ACOMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD. THE BOARD BENCHMARKED COMPENSATION AGAINST DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. THE MISSION AND GOVERNANCE COMMITTEE DISCUSSED THE FINDINGS OF THE COMPENSATION BENCHMARKS TO DETERMINE REASONABLENESS. THE MOST RECENT COMPENSATION REVIEW OCCURRED FEBRUARY 28, 2015.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

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