2016-05-12T07:48:14-05:00 2015-06-30 410746749 CLIFTONLARSONALLEN LLP 4099 TAMIAMI TRAIL N STE 300 NAPLES FL 34103 990 2014-07-01 591920297 COMMUNITY SCHOOL OF NAPLES INC COMM 2395977575 13275 LIVINGSTON RD NAPLES FL 34109 CHAD N OTT TREASURER 2392628686 2016-05-11 1 AMELIA COOPER CPA P00437898 2392628686 2016-05-05 2014 2016-08-17 19:52:53Z JOHN ALLEN 13275 LIVINGSTON RD NAPLES FL 34109 21604306 0 X WWW.COMMUNITYSCHOOLNAPLES.ORG X 1980 FL TO NOURISH INDIVIDUAL ABILITY WITHIN A RESPONSIBLE COMMUNITY AND TO ENCOURAGE ACADEMIC SUCCESS. 21 21 267 150 0 0 1837011 2156120 16892472 18756286 4149 2698 320027 62311 19053659 20977415 1757527 2107576 0 0 9968391 10322612 0 0 386275 6613944 6787173 18339862 19217361 713797 1760054 45463294 47030779 24763393 24570824 20699901 22459955 X PLEASE SEE SCHEDULE O FOR OUR MISSION. 0 0 15125188 2107576 19133046 PLEASE REFER TO SCHEDULE O FOR OUR PROGRAM SERVICE ACCOMPLISHMENTS. 15125188 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 44 0 1 267 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X ILONA LAWRENCE 2395977575 13275 LIVINGSTON ROAD NAPLES FL 34109 JOHN N ALLEN PRESIDENT 10.00 0.50 X X 0 0 0 JULIE SCHMELZLE VICE PRESIDENT 3.00 1.00 X X 0 0 0 CHAD N OTT TREASURER & VICE PRESIDENT 10.00 1.00 X X 0 0 0 DOMENIC FERRANTE SECTRETARY 3.00 0.50 X X 0 0 0 ELISE BURFIELD TRUSTEE/OFFICER 3.00 X X 0 0 0 LANE RASKAUSKAS TRUSTEE/OFFICER 3.00 X X 0 0 0 ROBERT SULLIVAN TRUSTEE/OFFICER 3.00 X X 0 0 0 SUSAN RAMSEY ALDRICH TRUSTEE 3.00 X 0 0 0 ANDY ATTERBURY TRUSTEE 3.00 X 0 0 0 MICHAEL BARRY TRUSTEE 3.00 0.50 X 0 0 0 PATRICIA CAMPBELL TRUSTEE 3.00 X 0 0 0 KEVIN COLEMAN TRUSTEE 3.00 X 0 0 0 SAMUEL DAVIS TRUSTEE 3.00 X 0 0 0 MICHAEL DIAMOND TRUSTEE 3.00 X 0 0 0 DAVID EKLUND TRUSTEE 3.00 0.50 X 0 0 0 RICHARD MOLLOY TRUSTEE 3.00 X 0 0 0 SAURABH PATEL TRUSTEE 3.00 X 0 0 0 JONATHAN PERTCHIK TRUSTEE 3.00 X 0 0 0 MIKE REAGAN TRUSTEE 3.00 X 0 0 0 SUSAN ROGGE TRUSTEE 3.00 X 0 0 0 WILLIAM VERHELLE TRUSTEE 3.00 X 0 0 0 DR DAVID WATSON HEAD OF SCHOOL 40.00 X 338035 0 42412 PAUL SELVIDIO CFO 40.00 X 141584 0 18128 JACQUELINE MCCORMICK HEAD OF MIDDLE SCHOOL 40.00 1.00 X 120915 0 15154 ERIC MILES HEAD OF UPPER SCHOOL 40.00 1.00 X 111051 0 13528 711585 0 89222 4 0 1 0 STEWART & HUNNISETT ENTERPRISESINC 4755 TAMIAMI TR NORTH 8 NAPLES FL 34289 TRAVEL AGENT 335016 FIRST AMERICAN EQUIP FINANCE PO BOX 96 FAIRPORT NY 14450 EQUIPMENT LEASES 215331 VANGUARD CLEANING SERVICE 2571 N TOLEDO BLADE BLVD STE 2 NORTH PORT FL 34289 JANITORIAL SERVICE 165444 3 1062723 1093397 2156120 TUITION, FEES & BOOK SALES 900099 16239772 16239772 INFRASTRUCTURE FEE 900099 1640000 1640000 SUMMER & AFTER SCHOOL PROGRAMS 900099 172665 172665 PLAN FEES 900099 90471 90471 LUNCH PROGRAM 900099 10880 10880 602498 602498 18756286 2698 2698 30503 0 30503 30503 30503 211862 1062723 626891 -415029 -415029 346257 0 346257 346257 MISCELLANEOUS INCOME 900099 100580 100580 100580 20977415 19133046 0 -311751 2107576 2107576 873134 466084 407050 7743306 6576136 936528 230642 349558 278147 60742 10669 660483 555123 89357 16003 696131 566935 110572 18624 27478 27478 73173 73173 41799 22319 19480 2301931 1636342 575142 90447 497935 128878 369057 1185610 1185610 148142 100175 47557 410 385874 385874 1524182 1524182 393049 393049 BAD DEBT EXPENSE 208000 208000 19217361 15125188 3705898 386275 7726537 9609785 51064 42948 73618 159261 12449 11053 353330 320239 56069599 20008015 36423768 36061584 822528 825909 45463294 47030779 1115328 1404616 7982240 8047668 14786605 14201279 879220 917261 24763393 24570824 X 20058608 21792841 191293 217114 450000 450000 20699901 22459955 45463294 47030779 1760054 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 0 450000 450000 450000 350000 100000 450000 350000 350000 0 0 4233289 4233289 39230388 14063584 25166804 6269921 4893478 1376443 6336001 1050953 5285048 36061584 INTEREST PAYABLE 23000 CAPITAL LEASE PAYABLE 329954 SPLIT INTEREST AGREEMENT PAYABLE - FOUNDATION 564307 917261 X 21302121 324706 324706 20977415 0 20977415 19542067 324706 324706 19217361 0 19217361 PART V, LINE 4: THE FUNDS ARE MEANT TO GROW AND YIELD INVESTMENT RETURNS TO SUPPORT CSN'S OPERATING PROGRAM. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE SCHOOL FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE SCHOOL AND THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE SCHOOL AND THE FOUNDATION ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE SCHOOL AND THE FOUNDATION ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 324,706. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 324,706. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED ON ITS WEBSITE AS WELL AS ON THE SCHOOL'S APPLICATION FOR ADMISSION AND WHEN THE SCHOOL ADVERTISES ON LOCAL TELEVISION, RADIO, AND NEWSPAPERS. ANGEL BALL 1134859 952482 182377 272700 3588 53699 96247 143652 SAVOR THE FLAVOR 96975 67490 29485 29485 19667 1 42751 42751 7853 1274585 1062723 211862 302185 3588 53699 96247 171172 626891 -415029 1 STUDENT FINANCIAL AID TOWARDS TUITION 148 2107576 BOOK VALUE PART I, LINE 2: FINANCIAL AID GRANTS ARE OFFERED TO STUDENTS WHO HAVE BEEN ACCEPTED TO GRADES 6-12, AND LIMITED FINANCIAL AID IS OFFERED TO STUDENTS ACCEPTED TO GRADES PK3-5, WHOSE FAMILIES DEMONSTRATE FINANCIAL NEED. TO ASSESS THE LEVEL OF NEED, THE SCHOOL USES CALCULATIONS OF THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID (SSS). THE FAMILY'S TOTAL INCOME, ASSETS AND SPECIAL CIRCUMSTANCES ARE TAKEN INTO CONSIDERATION. CONTINUED NEED MUST BE DEMONSTRATED EACH YEAR BY WAY OF SSS (SEE ABOVE). IT IS THE POLICY OF THE FINANCIAL AID COMMITTEE TO MAINTAIN INDIVIDUAL GRANTS CONSISTENTLY FROM YEAR TO YEAR, ALWAYS SUBJECT TO CURRENT DOCUMENTED NEED AND AVAILABILITY OF FINANCIAL AID FUNDS. STUDENTS AND PARENTS MUST MAINTAIN A POSITIVE AND CONSTRUCTIVE RELATIONSHIP WITH THE SCHOOL. X X 1 1 X X 0 0 0 0 0 0 0 0 0 DR DAVID WATSON HEAD OF SCHOOL 268276 0 33275 0 36484 0 37031 0 5381 0 380447 0 0 0 PAUL SELVIDIO CFO 141309 0 275 0 0 0 16914 0 1214 0 159712 0 0 0 PART I, LINE 1A DR. DAVID WATSON RECEIVES THESE TYPES OF BENEFITS. REIMBURSEMENT FOR ANY ALLOWANCE EXPENSES WERE APPROVED BY THE CFO AND NOT INCLUDED IN HIS TAXABLE INCOME. DR. WATSON RECEIVED A $24,000 HOUSING ALLOWANCE AND AN $8,400 CAR ALLOWANCE, WHICH WERE ALL INCLUDED IN HIS TAXABLE INCOME. X 2 20290 PUBLIC STOCK PRICE X AUCTION ITEMS 183 121112 FMV & DONOR CERTIFIC 0 1 1 PART I, LINE 32B: THIRD PARTY IS USED TO SELL SECURITIES UPON RECEIPT OF CONTRIBUTED SECURITIES. FORM 990, PART III, LINE 1 COMMUNITY SCHOOL OF NAPLES IS COMMITTED TO ACADEMIC EXCELLENCE. WE PROVIDE OUR STUDENTS WITH A BROAD RANGE OF PERSONAL OPPORTUNITIES WITHIN A CARING AND RESPECTFUL ENVIRONMENT. THE SCHOOL PREPARES STUDENTS TO BECOME INDEPENDENT THINKERS AND LIFELONG LEARNERS WHO STRIVE TO REALIZE THEIR FULL POTENTIAL. IN SUPPORT OF OUR VISION, WE APPLY INNOVATIVE THINKING AND TECHNOLOGY WITHIN A RIGOROUS CURRICULUM; FOCUS ON INVOLVED CITIZENSHIP IN THE WORLD AT LARGE; AND RELY ON THE COMMITMENT OF OUR PARENTS, THE DEDICATION OF GREAT TEACHERS AND THE INVOLVEMENT OF OUR STUDENTS. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: CSN IS COMMITTED TO ACADEMIC EXCELLENCE. THE SCHOOL IS KNOWN FOR ITS COMPREHENSIVE COLLEGE PREPARATORY PROGRAM THAT BLENDS RIGOR WITH A COMMITMENT TO INDIVIDUAL GROWTH AND DEVELOPMENT. FROM PK3 TO 12TH GRADE, OVER 800 STUDENTS TAKE PART IN A CURRICULUM THAT REFLECTS THE HIGHEST STANDARDS OF INDEPENDENT SCHOOLS ON A 77-ACRE CAMPUS WHICH INCLUDES A MEDIA CENTER, FIELD HOUSE AND PLAYING FIELDS. ADVANCED PLACEMENT COURSES ARE AVAILAIBLE IN EVERY CURRICULAR AREA. OF OUR DEDICATED, EXPERIENCED FACULTY, MORE THAN HALF HAVE ADVANCED DEGREES. CLASS SIZES ARE SMALL, ALLOWING FOR CLOSE RELATIONSHIPS WITH FACULTY AND ONGOING ASSESSMENT. STUDENTS MAY PARTICIPATE IN NUMEROUS ACTIVITIES INVOLVING MUSIC, THE ARTS, SPORTS, MATHCOUNTS AND MU ALPHA THETA, MODEL CONGRESS, MODEL UN, AND FOREIGN LANGUAGE COMPETITIONS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS MADE UP OF THE ELECTED OFFICERS OF THE BOARD. THE COMMITTEE ACTS FOR AND ON BEHALF OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION. ANY DECISIONS MADE BY THE COMMITTEE ON BEHALF OF THE BOARD ARE RATIFIED BY THE BOARD AT THE NEXT GENERAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS FIRST REVIEWED WITHIN THE BUSINESS OFFICE BY THE CFO AND FINANCE MANAGER, THEN REVIEWED BY THE HEAD OF THE SCHOOL AS WELL AS THE BOARD TREASURER AND VICE PRESIDENT BEFORE IT IS FILED WITH THE IRS. A COPY OF THE FORM 990 IS THEN MADE AVAILABLE ELECTRONICALLY TO ALL OF THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE BACKGROUND OF EACH NOMINATED TRUSTEE IS THOROUGHLY REVIEWED FOR CONFLICT OF INTERESTS PRIOR TO SUBMISSION OF THAT INDIVIDUAL AS A BOARD CANDIDATE. THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. DURING MEETINGS, ANY VOTING MEMBERS WHO HAVE A CONFLICT OF INTEREST EXCUSE THEMSELVES FROM VOTING ON THE ISSUE AT HAND. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CFO, HEAD OF SCHOOL, AND CAO IS COMPARED TO OTHER SIMILAR SCHOOLS AND IS TAKEN INTO CONSIDERATION, PUBLIC AND PRIVATE SCHOOLS, FROM SURVEYS AVAILABLE ONLINE, ALONG WITH COST OF LIVING AND THE APPROVED BUDGETS, WHICH ARE BASED ON ENROLLMENT. ALL THREE OF THESE POSITIONS COMPENSATION ARE COMPARED TO THE COMPENSATION STATISTICS FROM THE NAIS AND FROM FCIS (NATIONAL AND FLORIDA PRIVATE SCHOOL ORGANIZATIONS) AND THEIR RELATIVITIES ARE CONSIDERED BEFORE ANY ADJUSTMENTS ARE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIALS ARE FORWARDED TO DUNN & BRADSTREET ANNUALLY. CSN PROVIDES AN ANNUAL REPORT TO FAMILIES AND FACULTY REGARDING THE OVERALL STATE OF THE SCHOOL, AND PERIODICALLY SCHEDULES HEAD MASTERS' ROUND TABLES AND ANNUAL SURVEY CONFERENCES WHICH ARE OPEN TO THE PUBLIC. UPON REQUEST, THE AUDITED FINANCIALS AND THE IRS FORM 990 ARE MADE AVAILABLE. FORM 990, PART XI, LINE 2C: THE PROCESS OF ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. COMMUNITY SCHOOL FOUNDATIAON INC 13275 LIVINGSTON RD NAPLES FL 34109 204062828 TO GROW AND PRESERVE AN ENDOWMENT FOR THE COMMUNITY SCHOOL OF NAPLES FL 501 (C) 3 LINE 11B, II COMMUNITY SCHOOL OF NAPLES INC 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 COMMUNITY SCHOOL FOUNDATION INC L 156000