2015-05-15T10:26:28-05:00 2014-06-30 593023516 BKHM PA 1560 ORANGE AVENUE SUITE 600 WINTER PARK FL 32789 990 2013-07-01 650653943 THE SEASIDE PLAYGARDEN INC SEAS 9048536287 2630 STATE ROAD A1A ATLANTIC BEACH FL 32233 TRISHA BOWLES PRESIDENT 9048536287 2015-05-15 1 BRADFORD S BEEMER P00168995 4079989000 2013 2016-03-07 17:11:31Z X SEASIDE COMMUNITY CHARTER SCHOOL INC TRISHA BOWLES 2630 STATE ROAD A1A ATLANTIC BEACH FL 32233 863538 0 X WWW.SEASIDECHARTER.ORG/ X 1997 FL SEASIDE COMMUNITY CHARTER SCHOOL OFFERS A WHOLLY NURTURING ENVIRONMENT THAT FOSTERS EACH STUDENT'S INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL WELL-BEING. X 8 8 10 150 0 0 6034 252723 140372 582673 0 23 0 28119 146406 863538 0 0 0 0 91030 371416 0 0 0 56916 297929 147946 669345 -1540 194193 45848 347439 0 153246 45848 194193 X RECOGNIZING THAT EVERY CHILD IS A UNIQUE INDIVIDUAL, SEASIDE COMMUNITY CHARTER SCHOOL OFFERS A BALANCED, K-5 CURRICULUM AND A WHOLLY NURTURING ENVIRONMENT THAT FOSTERS EACH STUDENT'S INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL WELL-BEING. THE ORGANIZATION'S STAFF OF HIGHLY TRAINED PROFESSIONALS IS COMMITTED TO HONORING THE STAGES OF LIFE AND LEARNING CONNECTED WITH EACH CHILD'S NATURAL DEVELOPMENT. SEASIDE COMMUNITY CHARTER SCHOOL PROVIDES A RELAXED, WARM AND WELCOMING ENVIRONMENT THAT IMPARTS AND INSPIRES A DEEP APPRECIATION FOR ALL CULTURES, THE CREATIVE ARTS, ENVIRONMENTAL STEWARDSHIP, SOCIAL COGNITION AND THE EVER-CHANGING WORLD IN WHICH WE LIVE. 0 0 632084 610792 THE CHARTER SCHOOL PROVIDES A RIGOROUS ARTS AND SCIENCE INFUSED, STANDARD-BASED CURRICULUM THAT IS INSPIRED BY THE WALDORF EDUCATIONAL APPROACH. APPROXIMATELY 99 STUDENTS WERE SERVED DURING THE FISCAL YEAR ENDED JUNE 30, 2014. 632084 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 11 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 X ANGELA LEVINE 9048536287 2630 STATE ROAD A1A ATLANTIC BEACH FL 32233 X TRISHA BOWLES PRESIDENT 10.00 X X 0 0 0 KARA MEINTASSIS PAST PRESIDENT 10.00 X X 0 0 0 RON HARNEK TREASURER 10.00 X X 0 0 0 KAREN CUMMO SECRETARY 10.00 X X 0 0 0 VANESSA SILVERMAN DIRECTOR/PARENT LIAISON 10.00 X 0 0 0 KORRIN ROGERS DIRECTOR 10.00 X 0 0 0 ALICIA SLATER DIRECTOR 10.00 X 0 0 0 0 0 0 0 0 0 0 0 171104 81619 252723 PER PUPIL FEES 900099 556617 556617 EXTENDED DAY CARE INCO 900099 26056 26056 582673 23 23 OTHER SCHOOL INCOME 900099 28119 28119 28119 863538 610792 0 23 308344 289395 18949 36889 34324 2565 26183 24715 1468 4166 2083 2083 47337 45395 1942 5763 5652 111 83995 75595 8400 12377 11769 608 52 47 5 512 480 32 4722 4135 587 ABANDONED ASSETS 64868 64868 SUPPLIES 58013 57817 196 COMPUTER EXPENSE 9446 9442 4 INDIRECT COST FEE 3176 3176 3502 3191 311 669345 632084 37261 0 34253 149184 1595 36386 10000 0 157881 512 0 157369 0 4500 45848 347439 0 65000 0 32609 0 55637 0 153246 X 0 0 0 0 45848 194193 45848 194193 45848 347439 X 194193 -45848 X X 0 1 X 1 0 X 41843 41843 112897 112897 3141 512 2629 157369 CAPITAL LEASE LIABILITY 40970 DEFERRED RENT LIABILITY 14667 55637 X 893539 30001 30001 863538 0 863538 699346 30001 30001 669345 0 669345 PART X, LINE 2: THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. THE SCHOOL IS NOT YET SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES AS FISCAL 2014 IS THE FIRST YEAR OF OPERATIONS AND THE RELATED RETURNS HAVE NOT BEEN FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PASSTHROUGH ADMIN FEE 30,001. PART XII, LINE 2D - OTHER ADJUSTMENTS: PASSTHROUGH ADMIN FEE 30,001. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 MARKETING FOR THE SCHOOL CONTAINS AN EXPLANATION OF ITS NON-DISCRIMINATORY POLICY IN ITS FLYERS, POSTERS, AND WEBSITE. THE SCHOOL DOES NOT CURRENTLY PUBLICIZE THROUGH BROADCAST MEDIA OR CIRCULATED PRINT. SCHEDULE E, PART I, LINE 6 REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF WEIGHTED FULL-TIME EQUIVALENT STUDENTS REPORTED BY THE SCHOOL DURING THE SURVEY PERIOD. SEE PART III 2013-07-01 45848 BOOK VALUE 463058170 THE SEASIDE PLAYGARDEN PRESCHOOL INC 228 8TH AVENUE SOUTH JACKSONVILLE BEACH FL 32250 501(C)(3) 1 0 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: PETER COALSON AND CARRIE DOOLEY PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: BOTH INDIVIDUALS, WHO WERE DIRECTORS WITH THE ORGANIZATION, BECAME DIRECTORS WITH THE TRANSFEREE ORGANIZATION PART II, LINE 1(A) ON JULY 1, 2013, THE SEASIDE PLAYGARDEN, INC. TRANSFERRED THE FOLLOWING ASSETS TO THE SEASIDE PLAYGARDEN PRESCHOOL, INC. AS PURSUANT TO THE AGREEMENT DATED THE SAME. NO VALUE WAS ASSIGNED TO VARIOUS ASSETS AS LISTED BELOW - AS THEY WERE FULLY DEPRECIATED AND/OR EXPENSED AS DE MINIMUS IN PRIOR YEAR'S FILINGS:CASH: $34,253NOTES RECEIVABLE: $10,000ACCOUNTS RECEIVABLE: $1,595VARIOUS ASSETS INCLUDING COMPUTER EQUIPMENT, OFFICE EQUIPMENT, KITCHEN EQUIPMENT AND TOYS: NO VALUE ASSIGNED PART II, LINE 1(F) THE SEASIDE PLAYGARDEN PRESCHOOL, INC.228 8TH AVENUE SOUTHJACKSONVILLE BEACH, FL 32250 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD TREASURER AND BOOKKEEPER REVIEW FORM 990. THE BOARD TREASURER REVIEWS FORM 990 WITH THE CURRENT AND PAST PRESIDENT AS WELL. THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION IN THE SCHOOL OFFICE. THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF EQUITY TO THE SEASIDE PLAYGARDEN PRESCHOOL, INC. -45,848. FORM 990, PART XII, LINE 1 THE ORGANIZATION IS UNDER NEW LEADERSHIP AND IS NOW REPORTING ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING TO MORE ACCURATELY REPORT ITS OPERATIONS AND TO CONFORM WITH THE AUDITED FINANCIAL STATEMENTS.