2015-05-15T08:02:26-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 4099 TAMIAMI TRAIL N STE 300 NAPLES FL 34103 990 2013-07-01 591920297 COMMUNITY SCHOOL OF NAPLES INC COMM 2395977575 13275 LIVINGSTON RD NAPLES FL 34109 CHAD N OTT TREASURER 2392628686 2015-05-11 1 AMELIA COOPER CPA P00437898 2392628686 2015-05-07 2013 2016-03-07 17:11:31Z JOHN ALLEN 13275 LIVINGSTON RD NAPLES FL 34109 19578951 0 X WWW.COMMUNITYSCHOOLNAPLES.ORG X 1980 FL TO NOURISH INDIVIDUAL ABILITY WITHIN A RESPONSIBLE COMMUNITY AND TO ENCOURAGE ACADEMIC SUCCESS. 18 18 253 75 0 0 2543232 1837011 15819525 16892472 -64150 4149 195747 320027 18494354 19053659 1757957 1757527 0 0 9563699 9968391 0 0 674658 6686953 6613944 18008609 18339862 485745 713797 44462898 45463294 24476794 24763393 19986104 20699901 X PLEASE SEE SCHEDULE O FOR OUR MISSION. 0 0 13979967 1757527 17278089 PLEASE REFER TO SCHEDULE O FOR OUR PROGRAM SERVICE ACCOMPLISHMENTS. 13979967 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 1 253 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 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 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 OTT TREASURER & VICE PRESIDENT 10.00 1.00 X X 0 0 0 LANE RASKAUSKAS SECRETARY 3.00 X X 0 0 0 SUSAN RAMSEY ALDRICH TRUSTEE 3.00 X 0 0 0 ELISE BURFIELD TRUSTEE 3.00 X 0 0 0 DAVID EKLUND TRUSTEE 3.00 0.50 X 0 0 0 DOMENIC FERRANTE TRUSTEE 3.00 0.50 X 0 0 0 MIKE REAGAN TRUSTEE 3.00 X 0 0 0 RICHARD MOLLOY TRUSTEE 3.00 X 0 0 0 SUSAN ROGGE TRUSTEE 3.00 X 0 0 0 MIKE DIAMOND TRUSTEE 3.00 X 0 0 0 ROBERT SULLIVAN TRUSTEE 3.00 X 0 0 0 SAMUEL DAVIS TRUSTEE 3.00 X 0 0 0 PATRICA CAMPBELL TRUSTEE 3.00 X 0 0 0 MICHAEL BARRY TRUSTEE 3.00 0.50 X 0 0 0 KEVIN COLEMAN TRUSTEE 3.00 X 0 0 0 JONATHAN PERTCHIK TRUSTEE 3.00 X 0 0 0 DR DAVID WATSON HEAD OF SCHOOL 40.00 1.00 X 231666 0 24700 PAUL SEVLVIDIO CFO 40.00 1.00 X 124017 0 8584 PAUL SEIFERT CAO (THROUGH 6/20/14) 40.00 1.00 X 209399 0 26857 KATHY FRANCES HEAD OF MIDDLE SCHOOL 40.00 X 113775 0 7948 JACQUELINE MCCORMICK HEAD OF UPPER SCHOOL 40.00 X 119352 0 15098 798209 0 83187 5 0 1 0 BONNESS INC 1990 SEWARD AVE NAPLES FL 34109 PAVING AND FILL DIRT 269533 FIRST AMERICAN EQUIP FINANC PO BOX 96 FAIRPORT NY 14450 EQUIPMENT LEASES 260791 WYNN'S CATERING 1090 1ST AVE S NAPLES FL 34102 SCHOOL LUNCHES 235818 VANGUARD CLEANING SERVICE 2571 N TOLEDO BLADE BLVD STE 2 NORTH PORT FL 34289 JANITORIAL SERVICE 167385 THE RITZ CARLTON 280 VANDERBILT BEACH RD NAPLES FL 34108 ANGEL BALL 144111 5 810550 1026461 227493 1837011 TUITION, FEES & BOOK SALES 900099 14532553 14532553 INFRASTRUCTURE FEE 900099 1493602 1493602 SUMMER & AFTER SCHOOL PROGRAMS 900099 177087 177087 LUNCH PROGRAM 900099 134443 134443 PLAN FEES 900099 77410 77410 477377 477377 16892472 4149 4149 37647 0 37647 37647 37647 305957 810550 525292 -219335 -219335 347970 0 347970 347970 MISCELLANEOUS INCOME 900099 153745 153745 153745 19053659 17278089 0 -61441 1757527 1757527 713908 200008 284127 229773 7693794 6423949 1015865 253980 338404 286229 42162 10013 547680 395329 134266 18085 674605 548288 95148 31169 37389 37389 63942 63942 33073 33073 22556 14566 7990 727887 21133 598454 108300 320020 137873 182147 1191853 1191853 111169 93153 2668 15348 404464 404464 1489601 1489601 427966 427966 GENERAL EXPENSE NOT LIS 861722 861722 BAD DEBT EXPENSE 349000 349000 ATHLETIC SUPPLIES & EXP 318225 318225 STUDENT BOOKS & SUPPLIE 255077 255077 18339862 13979967 3685237 674658 5383206 7726537 537516 51064 117194 73618 75903 0 12064 12449 396737 353330 54907601 18483833 37092562 36423768 847716 822528 44462898 45463294 1160216 1115328 6825179 7982240 15430639 14786605 1060760 879220 24476794 24763393 X 19008531 20058608 527573 191293 450000 450000 19986104 20699901 44462898 45463294 713797 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 0 450000 350000 100000 450000 350000 350000 1.00000 0 0 4157027 4157027 39183527 12929100 26254427 5614192 4555454 1058738 5952855 999279 4953576 36423768 INTEREST PAYABLE 29000 CAPITAL LEASE PAYABLE 285913 SPLIT INTEREST AGREEMENT PAYABLE - FOUNDATION 564307 879220 X 19386394 332735 332735 19053659 0 19053659 18672597 332735 332735 18339862 0 18339862 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 AND FOUNDATION ARE EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL AND FOUNDATION HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE PRIVATE FOUNDATIONS 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. THE TAX RETURNS FOR THE FISCAL YEARS ENDING 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 332,735. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 332,735. 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 1000764 717457 283307 192557 2990 122275 27413 145386 SAVOR THE FLAVOR 62066 49866 12200 536 800 22804 2 53677 43227 10450 500 1550 396 1800 6285 1116507 810550 305957 500 194107 3386 124611 28213 174475 525292 -219335 1 STUDENT FINANCIAL AID TOWARDS TUITION 143 1757527 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 206250 0 275 0 25141 0 9000 0 15700 0 256366 0 0 0 PAUL SEIFERT CAO (THROUGH 6/20/14) 159324 0 15275 0 34800 0 10230 0 16627 0 236256 0 0 0 PART I, LINE 1A DR. DAVID WATSON AND PAUL SEIFERT RECEIVE 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 $22,000 HOUSING ALLOWANCE,$3,141 IN CAR ALLOWANCE, $12,881 FOR HEALTH, LTD, STD AND LIFE INSURANCE (ABOVE NORMAL LIMITS)WHICH WERE ALL INCLUDED IN HIS TAXABLE INCOME. PAUL SEIFERT RECEIVED A $30,000 HOUSING ALLOWANCE AND $4,800 IN CAR ALLOWANCE WHICH WERE BOTH INCLUDED IN HIS TAXABLE INCOME. X 2 34936 PUBLIC STOCK PRICE X AUCTION ITEMS 141 192557 FMV & DONOR CERTIFIC 0 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 45 MILLION DOLLAR CAMPUS, INCLUDING 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 89000