2014-05-12T12:27:45-05:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 4099 TAMIAMI TRAIL N STE 300 NAPLES FL 34103 990 2012-07-01 591920297 COMMUNITY SCHOOL OF NAPLES INC COMM 2395977575 13275 LIVINGSTON RD NAPLES FL 34109 CHAD N OTT 2392628686 2014-05-12 1 AMELIA COOPER CPA P00437898 2392628686 2014-05-08 2012 2015-11-30 17:44:51Z JOHN ALLEN 13275 LIVINGSTON RD NAPLES FL 34109 19201417 0 X WWW.COMMUNITYSCHOOLNAPLES.ORG X 1980 FL TO NOURISH INDIVIDUAL ABILITY WITHIN A RESPONSIBLE COMMUNITY AND TO ENCOURAGE ACADEMIC SUCCESS. 15 15 261 25 0 0 4238322 2543232 15415198 15819525 26663 -64150 231988 195747 19912171 18494354 2014107 1757957 0 0 10479837 9563699 4311 0 614686 6134277 6686953 18632532 18008609 1279639 485745 44693933 44462898 25201355 24476794 19492578 19986104 X PLEASE SEE SCHEDULE O FOR OUR MISSION. 0 0 13565568 1757957 16111578 PLEASE REFER TO SCHEDULE O FOR OUR PROGRAM SERVICE ACCOMPLISHMENTS. 13565568 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 43 0 1 261 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 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 10.00 0.50 X X 0 0 0 JULIE SCHMELZLE 3.00 1.00 X X 0 0 0 CHAD OTT 10.00 1.00 X X 0 0 0 LANE RASKAUSKAS 3.00 X X 0 0 0 SUSAN RAMSEY ALDRICH 3.00 X 0 0 0 ELISE BURFIELD 3.00 X 0 0 0 DAVID EKLUND 3.00 0.50 X 0 0 0 DOMENIC FERRANTE 3.00 0.50 X 0 0 0 MIKE REAGAN 3.00 X 0 0 0 RICHARD MOLLOY 3.00 X 0 0 0 SUSAN ROGGE 3.00 X 0 0 0 MIKE DIAMOND 3.00 X 0 0 0 ROBERT SULLIVAN 3.00 X 0 0 0 SAMUEL DAVIS 3.00 X 0 0 0 PATRICA CAMPBELL 3.00 X 0 0 0 DR DAVID WATSON 40.00 1.00 X 0 0 0 PAUL SEVLVIDIO 40.00 1.00 X 78783 0 0 KATHY FRANCES 40.00 X 117861 0 13871 JACQUELINE MCCORMICK 40.00 X 107067 0 6659 PAUL SEIFERT 40.00 X 191973 0 14588 DENNIS GRUBBS 40.00 X 125450 0 18000 JOHN ZELLER 40.00 1.00 X 301096 0 24528 922230 0 77646 5 1 1 0 MANHATTAN CONSTRUCTION 3520 KRAFT RD NAPLES FL 34105 BLDG.CONTRACTOR/NEW WING 3104534 OFFICE FURN& DESIGN CONCEPTS 11866 METRO PKWY FT MYERS FL 33966 FURNITURE-NEW HS WING 286550 FIRST AMERICAN EQUIP FINANC PO BOX 96 FAIRPORT NY 14450 EQUIPMENT LEASES 210009 THE RITZ CARLTON 280 VANDERBILT BEACH RD NAPLES FL 34108 ANGEL BALL 189319 VANGUARD CLEANING SERVICE 2571 N TOLEDO BLADE BLVD STE 2 NORTH PORT FL 34289 JANITORIAL SERVICE 163060 7 937363 200000 1405869 259709 2543232 TUITION, FEES & BOOK SALES 900099 13448672 13448672 INFRASTRUCTURE FEE 900099 1414000 1414000 SUMMER & AFTER SCHOOL PROGRAMS 900099 152127 152127 LUNCH PROGRAM 900099 134036 134036 PLAN FEES 900099 73466 73466 597224 597224 15819525 6463 6463 34142 0 34142 34142 34142 70613 -70613 -70613 -70613 385573 937363 636450 -250877 -250877 257911 0 257911 257911 MISCELLANEOUS INCOME 900099 154571 154571 154571 18494354 16111578 0 -160456 1757957 1757957 647565 204879 324216 118470 7356623 6167279 873382 315962 265761 242158 20317 3286 721093 585269 116079 19745 572657 423351 122610 26696 61179 61179 48422 48422 1859202 953140 775535 130527 710301 710301 658280 658280 1442353 1442353 423057 423057 MATERIALS AND SUPPLIES 695604 658905 36699 UTILITIES 419976 419976 BAD DEBT 309000 309000 SUMMER PROGRAM 32478 32478 27101 27101 18008609 13565568 3828355 614686 5099282 5383206 1185992 537516 94397 117194 108424 75903 11883 12064 430582 396737 54086794 16994232 36972594 37092562 790779 847716 44693933 44462898 2433505 1160216 5907338 6825179 14598000 15430639 2262512 1060760 25201355 24476794 X 13918269 19008531 5224309 527573 350000 450000 19492578 19986104 44693933 44462898 X 485745 7781 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 350000 100000 450000 0 350000 350000 1.00000 0 0 4157028 4157028 38820722 11810747 27009975 5481292 4422228 1059064 5627752 761257 4866495 37092562 DUE TO FOUNDATION 156350 INTEREST PAYABLE 30000 CAPITAL LEASE PAYABLE 310103 SPLIT INTEREST AGREEMENT PAYABLE - FOUNDATION 564307 1060760 X 18832682 338328 338328 18494354 0 18494354 18346937 338328 338328 18008609 0 18008609 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FUNDS ARE MEANT TO GROW AND YIELD INVESTMENT RETURNS TO SUPPORT CSN'S OPERATING PROGRAM. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 338,328. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 338,328. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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 1146793 789598 357195 358525 80810 24814 114820 SAVOR THE FLAVOR 40823 30823 10000 31002 1 135320 116942 18378 12517 13962 1322936 937363 385573 371042 80810 24814 159784 636450 -250877 1 STUDENT FINANCIAL AID TOWARDS TUITION 144 1757957 BOOK VALUE PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 K-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 X 1 1 X X 0 0 0 0 0 0 0 0 0 PAUL SEIFERT 191973 0 0 0 0 0 0 0 14588 0 206561 0 0 0 JOHN ZELLER 301096 0 0 0 0 0 9940 0 14588 0 325624 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL IS THE ONLY OFFICER THAT RECEIVES THESE TYPES OF BENEFITS. REIMBURSEMENT FOR ANY ALLOWANCE EXPENSES WERE APPROVED BY THE CFO AND NOT INCLUDED IN HIS TAXABLE INCOME. HE RECEIVED A $24,000 HOUSING ALLOWANCE,$8,400 IN CAR ALLOWANCE, $15,680 FOR HEALTH, LTD, STD AND LIFE INSURANCE (ABOVE NORMAL LIMITS) WHICH WERE ALL INCLUDED IN HIS TAXABLE INCOME. X 2 47057 PUBLIC STOCK PRICE X AUCTION ITEMS 258 212652 FMV & DONOR CERTIFICATION 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THIRD PARTY IS USED TO SELL SECURITIES UPON RECEIPT OF CONTRIBUTED SECURITIES. ORGANIZATION MISSION STATEMENT 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. PROGRAM SERVICE STATEMENT 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 750 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 FORWARDED 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 ARE MADE AVAILABLE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NET UNREALIZED GAIN ON DERIVATIVE FINANCIAL INSTRUMENT 7,781. 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 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 COMMUNITY SCHOOL FOUNDATION INC C 200000 COMMUNITY SCHOOL FOUNDATION INC L 75000 COMMUNITY SCHOOL FOUNDATION INC E 156350