ACADEMY FOR TEACHING & LEARNING OF THE CHESTER COUNTY SCHOOL DISRICT: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ACADEMY FOR TEACHING & LEARNING OF THE CHESTER COUNTY SCHOOL DISRICT (EIN 13-4302352)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-12-14
- IRS object ID
- 201603499349301060
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-12-14T14:49:09-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522212837 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENE FINNEY & HORTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 E WASHINGTON ST STE D | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 296013054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134302352 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ACADEMY FOR TEACHING & LEARNING | BusinessNameLine1Txt |
| Business Name Line2 | OF THE CHESTER COUNTY SCHOOL DISTR | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACAD | BusinessNameControlTxt |
| Phone | 8033856334 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 109 HINTON STREET | AddressLine1Txt |
| City | CHESTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29706 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBYN BRAKEFIELD CALDWELL | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 8033856334 | PhoneNum |
| Signature | 2016-12-07 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANCIS H HORTON III CPA | PreparerPersonNm |
| PTIN | P00115827 | PTIN |
| Phone | 8642325204 | PhoneNum |
| Preparation | 2016-12-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBYN BRAKEFIELD CALDWELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 109 HINTON ST | AddressLine1Txt |
| City | CHESTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,816,841 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CHESTER.ACADEMY.SCHOOLDESK.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE ACADEMY FOR TEACHING AND LEARNING BEGAN OPERATING IN JULY 2006 AS A PUBLIC CHARTER SCHOOL SERVING APPROXIMATELY 300 STUDENTS IN GRADES KINDERGARTEN THROUGH 8TH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,613,231 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,709,665 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $131,341 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $105,833 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,336 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,343 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,745,908 | PYTotalRevenueAmt |
| CY Total Revenue | $2,816,841 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,951,685 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,014,433 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $676,764 | PYOtherExpensesAmt |
| CY Other Expenses | $681,691 | CYOtherExpensesAmt |
| PY Total Expenses | $2,628,449 | PYTotalExpensesAmt |
| CY Total Expenses | $2,696,124 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $117,459 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $120,717 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,465,438 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,495,868 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,316,775 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,353,419 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$851,337 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$857,551 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ACADEMY FOR TEACHING AND LEARNING BEGAN OPERATING IN JULY 2006 AS A PUBLIC CHARTER SCHOOL SERVING APPROXIMATELY 300 STUDENTS IN GRADES KINDERGARTEN THROUGH 8TH. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,827,790 | ExpenseAmt |
| Revenue | $105,833 | RevenueAmt |
| Desc | OPERATING AS A CHARTER SCHOOL TO GIVE THE COMMUNITY CHOICE WITHIN THE PUBLIC SCHOOL SYSTEM AND TO PROMOTE SHARED LEADERSHIP COUPLED WITH ACCOUNTABILITY FOR STUDENT ACHIEVEMENT. | Desc |
| Total Program Service Expenses | $1,827,790 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBYN BRAKEFIELD | PersonNm |
| Phone | 8033856334 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 109 HINTON STREET | AddressLine1Txt |
| City | CHESTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29706 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ROBYN BRAKEFIELD CALDWELL | ||||||
| DIRECTOR | 40.00 | Yes (X) | Yes (X) | $91,800 | $0 | $0 |
| AMBER REYNOLDS | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| AMY LAWS | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| HOLLY HATCHELL | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| AMY WYATT | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| TONYA WILKS | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| HALL ATKINSON | ||||||
| CHAIRMAN | Yes (X) | $0 | $0 | $0 | ||
| HEATHER MCCUTCHEON | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| LAUDI ADKINSON | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| JOY YARBOROUGH | ||||||
| BOARD | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $91,800 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $2,709,665 | GovernmentGrantsAmt |
| Total Contributions | $2,709,665 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| STUDENT FEES | $66,518 | $66,518 |
| OTHER LOCAL SOURCE | $39,315 | $39,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $105,833 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,343 | TotalRevenueColumnAmt |
| Exclusion | $1,343 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,816,841 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $105,833 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,343 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,800 | TotalAmt |
| Program Services | $91,800 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,379,082 | TotalAmt |
| Program Services | $1,090,031 | ProgramServicesAmt |
| Management And General | $289,051 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,938 | TotalAmt |
| Program Services | $193,562 | ProgramServicesAmt |
| Management And General | $47,376 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,597 | TotalAmt |
| Program Services | $152,128 | ProgramServicesAmt |
| Management And General | $43,469 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,016 | TotalAmt |
| Program Services | $86,072 | ProgramServicesAmt |
| Management And General | $20,944 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,775 | TotalAmt |
| Management And General | $10,775 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,191 | TotalAmt |
| Program Services | $32,571 | ProgramServicesAmt |
| Management And General | $43,620 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,211 | TotalAmt |
| Program Services | $11,696 | ProgramServicesAmt |
| Management And General | $515 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,036 | TotalAmt |
| Management And General | $21,036 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,820 | TotalAmt |
| Management And General | $85,820 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,233 | TotalAmt |
| Program Services | $140,233 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,262 | TotalAmt |
| Management And General | $24,262 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| REPAIRS/MAINT | $88,555 | $88,555 |
| PURCHASED SERVICES | $79,700 | $79,700 |
| PUPIL ACTIVITY | $55,356 | $55,356 |
| ENERGY | $30,737 | $30,737 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,815 | TotalAmt |
| Program Services | $29,697 | ProgramServicesAmt |
| Management And General | $27,118 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,696,124 | TotalAmt |
| Program Services | $1,827,790 | ProgramServicesAmt |
| Management And General | $868,334 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,047 | BOYAmt |
| EOY | $635,831 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,270,369 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $624,784 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,696,753 | BOYAmt |
| EOY | $2,645,585 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,437 | BOYAmt |
| EOY | $214,452 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,465,438 | BOYAmt |
| EOY | $3,495,868 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,792,418 | BOYAmt |
| EOY | $1,711,953 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,524,357 | BOYAmt |
| EOY | $2,641,466 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,316,775 | BOYAmt |
| EOY | $4,353,419 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$851,337 | BOYAmt |
| EOY | -$857,551 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$851,337 | BOYAmt |
| EOY | -$857,551 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,465,438 | BOYAmt |
| EOY | $3,495,868 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $120,717 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$126,931 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,000 | OtherCostOrOtherBasisAmt |
| Book Value | $35,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,146,304 | OtherCostOrOtherBasisAmt |
| Depreciation | $621,083 | DepreciationAmt |
| Book Value | $2,525,221 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,701 | DepreciationAmt |
| Book Value | $85,364 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,645,585 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED PENSION CHARGES | $200,173 |
| DUE FROM OTHER GOV'T | $14,279 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $214,452 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $2,530,229 |
| PAF DUE TO CCSD | $56,512 |
| DEFERRED PENSION CREDITS | $54,725 |
| DUE TO CHESTER COUNTY SCHOOL DIST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,641,466 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,816,841 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,816,841 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,816,841 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,823,055 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $126,931 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $126,931 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,696,124 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,696,124 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | CHANGE IN NET PENSION LIABILITY 126,931 | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNMENT DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | CHANGE IN NET PENSION LIABILITY -126,931 TOTAL -126,931 |
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