G-STAR SCHOOL OF THE ARTS INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- G-STAR SCHOOL OF THE ARTS INC (EIN 65-0887998)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-11
- IRS object ID
- 201640429349301284
- Schema version
- 2014v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-11T12:42:06-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 650080371 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL C BECKER & CO CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 COLUMBIA DRIVE SUITE 101 | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334091948 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650887998 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | G-STAR SCHOOL OF THE ARTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | G-ST | BusinessNameControlTxt |
| Phone | 5619672023 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2065 PRAIRIE ROAD BLDG J | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33406 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG HAUPTNER | PersonNm |
| Person Title | FOUNDER | PersonTitleTxt |
| Phone | 5619672023 | PhoneNum |
| Signature | 2016-02-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL C BECKER | PreparerPersonNm |
| PTIN | P00033285 | PTIN |
| Phone | 5616894093 | PhoneNum |
| Preparation | 2016-02-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREG HAUPTNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2065 PRAIRIE ROAD | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,446,635 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | GSTARSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS A FLORIDA CHARTER SCHOOL AS PROVIDED FOR AND BY FLORIDA STATUTES. THE SCHOOL IS AUTHORIZED BY & UNDER CONTRACT WITH THE PALM BEACH COUNTY FLORIDA SCHOOL DISTRICT. THE SCHOOL PROVIDES EDUCATION FOR HIGH SCHOOL STUDENTS WITH AN EMPHASIS ON ARTS AND THEATER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 138 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $7,463,775 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,423,286 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $217,334 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,554 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,545 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,795 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,698,654 | PYTotalRevenueAmt |
| CY Total Revenue | $7,446,635 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,473,417 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,305,020 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,249,947 | PYOtherExpensesAmt |
| CY Other Expenses | $3,058,230 | CYOtherExpensesAmt |
| PY Total Expenses | $7,723,364 | PYTotalExpensesAmt |
| CY Total Expenses | $7,363,250 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$24,710 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $83,385 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,389,585 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,817,632 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,236,876 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,633,370 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,152,709 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$815,738 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION IS A FLORIDA CHARTER SCHOOL AS PROVIDED FOR AND BY FLORIDA STATUTES. THE SCHOOL IS AUTHORIZED BY & UNDER CONTRACT WITH THE PALM BEACH COUNTY FLORIDA SCHOOL DISTRICT. THE SCHOOL PROVIDES EDUCATION FOR HIGH SCHOOL STUDENTS WITH AN EMPHASIS ON ARTS AND THEATER. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,975,782 | ExpenseAmt |
| Desc | TO PROVIDE AN EDUCATION FOR ITS STUDENTS AS A FLORIDA CHARTER SCHOOL WITH AN EMPHASIS ON ARTS AND THEATER. | Desc |
| Total Program Service Expenses | $6,975,782 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 138 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (true) | 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 | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG HAUPTNER | PersonNm |
| Phone | 5619672023 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2065 PRAIRIE ROAD | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334066869 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| CINDY D'AGOSTINO | |||||||
| DIRECTOR-CHA | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILIP DICOMO | |||||||
| DIRECTOR-SEC | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| WILLIAM SMITH | |||||||
| DIRECTOR-TRE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 0.00 |
| ROSS COOPER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | 0.00 | |
| BARBARA SCHEFFER | |||||||
| 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GREG HAUPTNER | |||||||
| CEO | 40.00 | $133,852 | $0 | $27,209 | Yes (X) | 0.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $133,852 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $27,209 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $6,623,107 | GovernmentGrantsAmt |
| All Other Contributions | $800,179 | AllOtherContributionsAmt |
| Total Contributions | $7,423,286 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SCHOOL RENTAL INCOME | Desc |
| Total Revenue Column | $20,554 | TotalRevenueColumnAmt |
| Exclusion | $20,554 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,554 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,795 | TotalRevenueColumnAmt |
| Exclusion | $2,795 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,446,635 | TotalRevenueColumnAmt |
| Exclusion | $23,349 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,061 | TotalAmt |
| Management And General | $161,061 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,143,959 | TotalAmt |
| Program Services | $4,143,959 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,505 | TotalAmt |
| Program Services | $563,936 | ProgramServicesAmt |
| Management And General | $29,569 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $442,925 | TotalAmt |
| Program Services | $420,779 | ProgramServicesAmt |
| Management And General | $22,146 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,847 | TotalAmt |
| Program Services | $352,847 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SCHOOL ADMINISTRATION | $1,007,243 | $856,157 | $151,086 |
| PUPIL TRANSPORTATION SERV | $584,542 | $584,542 | |
| FISCAL SERVICES | $53,022 | $45,069 | $7,953 |
| BOARD | $14,154 | $14,154 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,992 | TotalAmt |
| Program Services | $8,493 | ProgramServicesAmt |
| Management And General | $1,499 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,363,250 | TotalAmt |
| Program Services | $6,975,782 | ProgramServicesAmt |
| Management And General | $387,468 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $596,698 | BOYAmt |
| EOY | $223,341 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $676,369 | BOYAmt |
| EOY | $831,962 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,651 | BOYAmt |
| EOY | $44,490 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,403,055 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,764,433 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,977,269 | BOYAmt |
| EOY | $6,638,622 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,598 | BOYAmt |
| EOY | $1,079,217 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,389,585 | BOYAmt |
| EOY | $8,817,632 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,398 | BOYAmt |
| EOY | $395,531 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,937,478 | BOYAmt |
| EOY | $9,237,839 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,236,876 | BOYAmt |
| EOY | $9,633,370 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,709 | BOYAmt |
| EOY | -$815,738 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,709 | BOYAmt |
| EOY | -$815,738 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,389,585 | BOYAmt |
| EOY | $8,817,632 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $83,385 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,051,832 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,456,929 | OtherCostOrOtherBasisAmt |
| Book Value | $1,456,929 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $2,764,433 | DepreciationAmt |
| Book Value | -$2,764,433 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | -$1,307,504 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND COSTS | $628,461 |
| DEFERRED OUTFLOWS | $387,158 |
| MOVIE PRODUCTIONS | $58,011 |
| DEPOSITS | $5,587 |
| DEFERRED CHARGES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,079,217 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| BONDS & NOTES > ONE YR | $6,538,844 |
| NET PENSION LIABILITY | $1,641,697 |
| DEFERRED INFLOWS | $725,262 |
| BONDS & NOTES < ONE YR | $181,289 |
| BOND INTEREST PAYABLE | $81,493 |
| LEASES < ONE YR | $60,664 |
| LEASES > ONE YR | $8,590 |
| LONG TERM DEBT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,237,839 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $7,446,635 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $7,446,635 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,446,635 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,363,250 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $7,363,250 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $7,363,250 | TotalExpensesPerForm990Amt |
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 | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE SCHOOL IS A FLORIDA CHARTER SCHOOL FUNDED PRIMARILY BY THE PALM BEACH COUNTY SCHOOL DISTRICT. THE SCHOOL ANNOUNCES ITS NON DISCRIMINATION POLICIES, AND FREE ATTENDANCE VIA MULTIPLE MEDIA THROUGHOUT THE YEAR |
| SCHEDULE E, LINE 6 | THE SCHOOL IS A FLORIDA CHARTER SCHOOL. IT IS PRIMARILY FUNDED BY THE PALM BEACH COUNTY SCHOOL DISTRICT. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG HAUPTNER | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $133,852 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $27,209 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $161,061 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION IS A FLORIDA CHARTER SCHOOL AS PROVIDED FOR AND BY FLORIDA STATUTES. THE SCHOOL IS AUTHORIZED BY & UNDER CONTRACT WITH THE PALM BEACH COUNTY FLORIDA SCHOOL DISTRICT. THE SCHOOL PROVIDES EDUCATION FOR HIGH SCHOOL STUDENTS WITH AN EMPHASIS ON ARTS AND THEATER. |
| FORM 990, PAGE 6, PART VI, LINE 6 | ORGANIZATION HAS A MEMBER. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD REVIEWS PRIOR TO FILING |
| FORM 990, PAGE 6, PART VI, LINE 12C | ORGANIZATION MONITORS |
| FORM 990, PAGE 6, PART VI, LINE 15A | YES,ALL COMPENSATION REVIEWED REGULARLY AND APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | NO PAID BOARD MEMBERS. ALL OTHER COMPENSATION IS REVIEWED REGULARLY BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST AND/OR AVAILABLE ON THE SCHOOL'S WEBSITE |
| FORM 990, PART XI, LINE 9 | ADJUSTMENT FOR GASB 68 IMPLEMENTATION PENSION -2,051,832 |
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