2013-05-15T08:45:52-05:00 2012-06-30 410746749 CLIFTONLARSONALLEN LLP 4099 TAMIAMI TRAIL N STE 300 NAPLES FL 34103 990 2011-07-01 591920297 COMMUNITY SCHOOL OF NAPLES INC COMM 2395977575 13275 LIVINGSTON RD NAPLES FL 34109 CHAD N OTT 2392628686 2013-05-14 1 AMELIA COOPER CPA P00437898 2392628686 2013-05-14 2011 2016-02-24 21:20:13Z JOHN ALLEN 13275 LIVINGSTON RD NAPLES FL 34109 20191892 0 X WWW.COMMUNITYSCHOOLNAPLES.ORG X 1980 FL TO NOURISH INDIVIDUAL ABILITY WITHIN A RESPONSIBLE COMMUNITY AND TO ENCOURAGE ACADEMIC SUCCESS. 15 15 268 37 0 0 5819592 4238322 13827936 15415198 -710980 26663 760653 231988 19697201 19912171 1304946 2014107 0 0 9403259 10479837 0 4311 528915 6300558 6134277 17008763 18632532 2688438 1279639 42664839 44693933 24055976 25201355 18608863 19492578 X PLEASE SEE SCHEDULE O FOR OUR MISSION. 0 0 14446830 15640975 PLEASE REFER TO SCHEDULE O FOR OUR PROGRAM SERVICE ACCOMPLISHMENTS. 14446830 1 1 0 0 0 0 0 0 0 0 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 41 0 1 268 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 X X 0 0 0 JULIE SCHMELZLE 3.00 X X 0 0 0 CHAD OTT 10.00 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 X 0 0 0 JOSEPH FARLEY 3.00 X 0 0 0 KENNETH JOHNSON 3.00 X 0 0 0 RICHARD MOLLOY 3.00 X 0 0 0 SUSAN ROGGE 3.00 X 0 0 0 JOSEPH SPEZIO 3.00 X 0 0 0 ROBERT SULLIVAN 3.00 X 0 0 0 SAM DAVIS 3.00 X 0 0 0 DAVID DORAN 3.00 X 0 0 0 JOHN ZELLER THROUGH 6612 40.00 X 272887 0 34398 DENTON BAKER THROUGH 111511 40.00 X 114867 0 25891 KATHY FRANCES 40.00 X 111916 0 14874 JACQUELINE MCCORMICK 40.00 X 107060 0 13503 PAUL SEIFERT 40.00 X 146056 0 6179 752786 0 94845 5 0 1 0 MANHATTAN CONSTRUCTION 3520 KRAFT RD NAPLES FL 34105 BLDG.CONTRACTOR/NEW WING 1880179 HASTINGS & CHIVETTA 622 EMERSON RD SUITE 200 ST LOUIS MO 63141 ARCHITECTS/ NEW WING 274385 VANGUARD CLEANING SERVICE 2571 N TOLEDO BLADE BLVD STE 2 NORTH PORT FL 34289 JANITORIAL SERVICE 158800 PREFERRED TRAVEL 801 LAUREL OAK DR SUITE 300 NAPLES FL 34108 TRAVEL AGENT/CLASS TRIPS 115993 4 853075 3385247 999899 4238322 TUITION, FEES & BOOK S 900099 13179267 13179267 INFRASTRUCTURE FEE 900099 1452000 1452000 SUMMER & AFTER SCHOOL 900099 169996 169996 LUNCH PROGRAM 900099 93760 93760 PLAN FEES 900099 77140 77140 443035 443035 15415198 34748 34748 18717 0 18717 18717 18717 250 8335 -8085 -8085 -8085 107349 853075 271386 -164037 -164037 215145 0 215145 215145 MISCELLANEOUS INCOME 900099 162163 162163 162163 19912171 15640975 0 32874 2014107 2014107 872200 322820 346580 202800 8054505 6611056 1233934 209515 171631 133255 34554 3822 690642 522130 138525 29987 690859 529532 131466 29861 21754 21754 49958 49958 4311 4311 384618 72140 312478 50267 50267 1787479 965887 788401 33191 301807 301807 1027566 1027566 113753 70872 27453 15428 571684 571684 1467974 1467974 357417 357417 18632532 14446830 3656787 528915 6244968 5099282 649991 1185992 202360 94397 114711 108424 17823 11883 500946 430582 52524473 15551879 34063331 36972594 33000 837709 790779 42664839 44693933 1030437 2433505 5817628 5907338 15914987 14598000 1292924 2262512 24055976 25201355 X 13600491 13918269 5008372 5224309 350000 18608863 19492578 42664839 44693933 X 1279639 -395924 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4157028 4157028 34116266 10736040 23380226 4832484 4316646 515838 9418695 499193 8919502 36972594 DUE TO FOUNDATION 211349 DERIVATIVE FINANCIAL INSTRUMENT 1378781 ACCRUED INTEREST 28000 CAPITAL LEASE PAYABLE 80075 SPLIT INTEREST AGREEMENT PAYABLE - FOUNDATION 564307 2262512 19912171 18632532 1279639 -395924 -395924 883715 20183557 271386 271386 19912171 0 19912171 18903918 271386 271386 18632532 0 18632532 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INTERNAL REVENUE SERVICE HAS DETERMINED THE SCHOOL AND THE FOUNDATION ARE EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL AND THE 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 AND THE FOUNDATION FOLLOW 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 2009 TO 2011 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: NET UNREALIZED LOSS ON DERIVATIVE FINANCIAL INSTRUMENT -395,924. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 271,386. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE 271,386. 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 847454 764704 82750 28043 20000 64301 67233 40984 SEAHAWK SCRAMBLE 40470 30870 9600 4874 4493 2 72500 57501 14999 41458 960424 853075 107349 28043 20000 69175 67233 86935 271386 -164037 1 STUDENT FINANCIAL AID TOWARDS TUITION 171 2014107 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 X 0 0 0 0 0 0 0 0 0 JOHN ZELLER THROUGH 6612 272887 0 0 0 0 0 17460 0 16938 0 307285 0 0 0 PAUL SEIFERT 146056 0 0 0 0 0 0 0 6179 0 152235 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 $25,000 HOUSING ALLOWANCE,$13,200 IN CAR ALLOWANCE, $10,759 FOR HEALTH INSURANCE AND LIFE INSURANCE ABOVE NORMAL LIMTS OF $1,235 WHICH WERE ALL INCLUDED IN HIS TAXABLE INCOME. X 4 999899 PUBLIC STOCK PRICE 0 0 1 0 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 RECOGNIZED FOR ITS COMPREHENSIVE COLLEGE PREPARATORY PROGRAM THAT BLENDS RIGOR WITH A COMMITMENT TO INDIVIDUAL GROWTH AND DEVELOPMENT. FROM PK3 TO 12TH GRADE, OVER 700 STUDENTS TAKE PART IN A CURRICULUM THAT REFLECTS THE HIGHEST STANDARDS OF INDEPENDENT SCHOOLS. SITUATED ON A 77.5 ACRE AND NEARLY 50 MILLION DOLLAR CAMPUS, CSN OFFERS ADVANCED PLACEMENT COURSES IN EVERY CURRICULAR AREA. MORE THAN HALF OF THE DEDICATED AND EXPERIENCED FACULTY HAVE OBTAINED ADVANCED DEGREES. CSN'S CLASS SIZES ARE SMALL ALLOWING FOR CLOSE RELATIONSHIPS BETWEEN FACULTY AND STUDENTS. STUDENTS ARE ENCOURAGED TO PARTICIPATE IN NUMEROUS ACTIVITIES INVOLVING MUSIC, THE ARTS, ATHLETICS, 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 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 & BRAD ANNUALLY. CSN PROVIDES AN ANNUAL REPORT TO FAMILIES AND FACULTY REGARDING THE OVERALL STATE OF THE SCHOOL, AND PERIODICALLY SCHEDULES STATE OF THE SCHOOL 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 5: NET UNREALIZED LOSS ON DERIVATIVE FINANCIAL INSTRUMENT -395,924. TOTAL TO FORM 990, PART XI, LINE 5: -395,924. 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 0 0 0 0 0 0 1 0 0 0 0 1 0 1 COMMUNITY SCHOOL FOUNDATION INC K 75000 COMMUNITY SCHOOL FOUNDATION INC P 400000 COMMUNITY SCHOOL FOUNDATION INC C 200000