COMMUNITY SCHOOL OF NAPLES INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SCHOOL OF NAPLES INC (EIN 59-1920297)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-07
- IRS object ID
- 201100389349300740
- Schema version
- 2009v1.7
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-07T14:23:06-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LarsonAllen LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4099 Tamiami Trail N Ste 300 | AddressLine1 |
| City | Naples | City |
| State | FL | State |
| ZIP Code | 34103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591920297 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY SCHOOL OF NAPLES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 2395977575 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13275 LIVINGSTON RD | AddressLine1 |
| City | NAPLES | City |
| State | FL | State |
| ZIP Code | 34109 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MAURICE D KENT | Name |
| Title | PRESIDENT | Title |
| Phone | 2392628686 | Phone |
| Date Signed | 2011-01-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Amelia Cooper CPA | Name |
| Phone | 2392628686 | Phone |
| Date Prepared | 2011-01-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MAURICE D KENT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13275 LIVINGSTON RD | AddressLine1 |
| City | NAPLES | City |
| State | FL | State |
| ZIP Code | 34109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 16067433 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.COMMUNITYSCHOOLNAPLES.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | The 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 275 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1776499 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1454191 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15954166 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14085563 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9437 | InvestmentIncomePriorYear |
| Investment Income Current Year | 11267 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 321202 | OtherRevenuePriorYear |
| Other Revenue Current Year | 261322 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 18061304 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15812343 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1675313 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1297102 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10603141 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8872078 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 156412 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6269355 | OtherExpensePriorYear |
| Other Expenses Current Year | 5508453 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 18547809 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15677633 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -486505 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 134710 | RevenuesLessExpensesCY |
| Total Assets BOY | 41428649 | TotalAssetsBOY |
| Total Assets EOY | 40668097 | TotalAssetsEOY |
| Total Liabilities BOY | 26203013 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 24911953 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15225636 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 15756144 | NetAssetsOrFundBalancesEOY |
| Mission Description | The 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12798254 | Expense |
| Revenue | 14346885 | Revenue |
| Description | 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 PK to 12th grade, 722 students take part in a curriculum that reflects the highest standards of independent schools, on a 110-acre, $40 million campus including a media center, field house and playing fields. Advanced placement courses are available 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. The school prepares students to become independent thinkers and lifelong learners who strive to realize their full potential. | Description |
| Total Program Service Expense | 12798254 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 1 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 40 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 275 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 1 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ILONA LAWRENCEDENNY BAKER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2395977575 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13275 LIVINGSTON ROAD | AddressLine1 |
| City | NAPLES | City |
| State | FL | State |
| ZIP Code | 34109 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| John Allen | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Paul Allen | |||||||
| Vice President | 5.00 | X | 0 | 0 | 0 | X | |
| Elise Burfield | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| David Chambers | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| David Eklund | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Joe Farley | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Ken Johnson | |||||||
| Vice President/Counsel | 5.00 | X | 0 | 0 | 0 | X | |
| Dan Keller | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Moe Kent | |||||||
| President | 5.00 | X | 0 | 0 | 0 | X | |
| Manuel Montori | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Chad Ott | |||||||
| Treasurer | 5.00 | X | 0 | 0 | 0 | X | |
| Cheryl Payne | |||||||
| Secretary | 5.00 | X | 0 | 0 | 0 | X | |
| Lane Raskauskas | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Susan Rogge | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Mark Rosen | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Julie Schmelzle | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Joseph Spezio | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| David Stevens | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Bobby Sullivan | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| Heather Williams | |||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | ||
| John Zeller | |||||||
| Head of School | 40.00 | 298813 | 0 | 34714 | X | ||
| Denton Baker | |||||||
| CFO | 40.00 | 124663 | 0 | 28279 | X | ||
| Kathy Frances | |||||||
| Head of Middle School | 40.00 | 113844 | 0 | 5891 | X | ||
| Eugene Rochette | |||||||
| Athletic Director | 40.00 | 106299 | 0 | 5651 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 643619 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 74535 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vanguard Cleaning Service | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2571 N Toledo Blade Blvd Ste 2 | AddressLine1 |
| City | North Port | City |
| State | FL | State |
| ZIP Code | 34289 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | JANITORIAL SERVICE | DescriptionOfServices |
| Compensation | 143075 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 459524 | FundraisingEvents |
| All Other Contributions | 994667 | AllOtherContributions |
| Total Contributions | 1454191 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION, FEES & BOOK S | 900099 | 12078604 | 12078604 |
| INFRASTRUCTURE FEE | 900099 | 1489000 | 1489000 |
| SUMMER & AFTER SCHOOL | 900099 | 429335 | 429335 |
| PLAN FEES | 900099 | 81485 | 81485 |
| LUNCH PROGRAM | 900099 | 7139 | 7139 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14085563 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11267 | TotalRevenueColumn |
| Exclusion | $11,267 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 19220 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 19220 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19220 | TotalRevenueColumn |
| Related Or Exempt Function Income | 19220 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 255090 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 459524 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 255090 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | 123579 | 123579 |
| School STORE | 453000 | 118523 | 118523 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 242102 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15812343 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14346885 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $11,267 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1297102 | Total |
| Program Services | 1297102 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 441825 | Total |
| Program Services | 95783 | ProgramServices |
| Management And General | 189630 | ManagementAndGeneral |
| Fundraising | 156412 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7290034 | Total |
| Program Services | 6488319 | ProgramServices |
| Management And General | 801715 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1140219 | Total |
| Program Services | 1088002 | ProgramServices |
| Management And General | 52217 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41282 | Total |
| Management And General | 41282 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15181 | Total |
| Management And General | 15181 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 902509 | Total |
| Program Services | 902509 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 617253 | Total |
| Management And General | 617253 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1398996 | Total |
| Program Services | 1398996 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 373836 | Total |
| Management And General | 373836 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| General Expenses | 1416674 | 1028010 | 388664 |
| SUPPLIES | 397052 | 383734 | 13318 |
| BAD DEBTS | 154342 | 81638 | 72704 |
| SUMMER PROGRAM GENERAL | 82150 | 82150 | |
| SCHOOL NURSE | 74934 | 74934 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34244 | Total |
| Program Services | 34161 | ProgramServices |
| Management And General | 83 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15677633 | Total |
| Program Services | 12798254 | ProgramServices |
| Management And General | 2722967 | ManagementAndGeneral |
| Fundraising | 156412 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2678974 | BOY |
| EOY | 2929579 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1387479 | BOY |
| EOY | 975388 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101004 | BOY |
| EOY | 91690 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139416 | BOY |
| EOY | 115951 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19216 | BOY |
| EOY | 29598 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 407597 | BOY |
| EOY | 400359 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 47766397 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12565552 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36391778 | BOY |
| EOY | 35200845 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40000 | BOY |
| EOY | 40900 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263185 | BOY |
| EOY | 883787 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41428649 | BOY |
| EOY | 40668097 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 930274 | BOY |
| EOY | 1154458 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5689472 | BOY |
| EOY | 5344178 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17789174 | BOY |
| EOY | 16965007 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1794093 | BOY |
| EOY | 1448310 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26203013 | BOY |
| EOY | 24911953 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13795142 | BOY |
| EOY | 14739709 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1430494 | BOY |
| EOY | 1016435 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15225636 | BOY |
| EOY | 15756144 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41428649 | BOY |
| EOY | 40668097 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number DA Fs Held | 20 | NumberDAFsHeld |
| Donor Advised Contributions | 0 | DonorAdvisedContributions |
| Grants Paid From Donor Funds | 152982 | GrantsPaidFromDonorFunds |
| Aggregate DAF Value | 152982 | AggregateDAFValue |
| Disclosed Orgs Legal Control | 0 | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | 0 | DisclosedForCharitablePurposes |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4157027 | OtherCostOrOtherBasis |
| Book Value | 4157027 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34053224 | OtherCostOrOtherBasis |
| Depreciation | 8809157 | Depreciation |
| Book Value | 25244067 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4446459 | OtherCostOrOtherBasis |
| Depreciation | 3364997 | Depreciation |
| Book Value | 1081462 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5109687 | OtherCostOrOtherBasis |
| Depreciation | 391398 | Depreciation |
| Book Value | 4718289 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 35200845 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| BENEFIT ACCOUNT | $37,840 |
| DUE TO FOUNDATION | $150,610 |
| DERIVATIVE FINANCIAL INSTRUMENT | $1,147,138 |
| ACCRUED INTEREST | $30,000 |
| CAPITAL LEASE PAYABLE | $82,722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1448310 | TotalOfAmounts |
| Total Revenue | 15812343 | TotalRevenue |
| Total Expenses | 15677633 | TotalExpenses |
| Excess Or Deficit For Year | 134710 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -203202 | NetUnrealizedGLOnInvestments |
| Other | $599,000 | OtherAmount |
| Total Adjustments | 395798 | TotalAdjustments |
| Excess Or Deficit Per FS | 530508 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16067433 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 255090 | OtherRevenues |
| Revenue Not Rptd F990 | 255090 | RevenueNotRptdF990 |
| Revenue Subtotal | 15812343 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15812343 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15932723 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 255090 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 255090 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15677633 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15677633 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | NON-GRANT TRANSFER FROM COMMUNITY SCHOOL FOUNDATION: 599000. |
| Part XII, Line 2d - Other Adjustments: | FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE: 255090. |
| Part XIII, Line 2d - Other Adjustments: | FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE: 255090. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | THE SCHOOLS RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED BY THE LOCAL TELEVISION, RADIO MEDIA, AND NEWSPAPERS, AS WELL AS ON THE SCHOOLS APPLICATION FOR ADMISSION. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ANGEL BALL | NameOfEvent1 |
| Gross Receipts Event1 | 595674 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 269000 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 326674 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 20000 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 15083 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 47418 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 42880 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 57305 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 37744 | OtherDirectExpensesEvent1 |
| Name Of Event2 | SEAHAWK SCRAMBLE | NameOfEvent2 |
| Gross Receipts Event2 | 33295 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 14983 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 18312 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 1699 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 3380 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 455 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 2742 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 85645 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 38543 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 47102 | GrossRevenueOtherEvents |
| Cash Prizes Other Events | 3850 | CashPrizesOtherEvents |
| Non Cash Prizes Other Events | 0 | NonCashPrizesOtherEvents |
| Rent Facility Costs Other Events | 0 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 3433 | FoodAndBeverageOtherEvents |
| Entertainment Other Events | 5085 | EntertainmentOtherEvents |
| Other Direct Expenses Other Events | 14016 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 714614 | GrossReceiptsTotal |
| Charitable Contributions Total | 322526 | CharitableContributionsTotal |
| Gross Revenue Total Events | 392088 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 23850 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 16782 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 50798 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 46768 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 62390 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 54502 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 255090 | DirectExpenseSummaryEvents |
| Net Income Summary | 136998 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Student Financial Aid towards tuition | TypeOfGrant |
| Number Of Recipients | 170 | NumberOfRecipients |
| Amount Of Cash Grant | 1297102 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | BOOK | MethodOfValuation |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Financial aid is granted based on need and enrollment, and must be applied on a year to year basis by submitting detailed financial information and a copy of the prior year tax return . Senior Systems software is used for student billing, and financial aid award application. Accountant processes monthly statements and payments. All payments are recorded daily by the receptionist upon receipt, and forwarded to Accountant for crediting to individual student accounts. Accounts Receivable is reviewed weekly by the CFO,and general ledger budget for tuition revenue and financial aid, by division, is monitored by the Finance Mgr on a monthly basis. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Payments For Use Of Residence | X | PaymentsForUseOfResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| John Zeller | |||||||||||||
| 210988 | 0 | 49625 | 0 | 38200 | 0 | 17460 | 0 | 17254 | 0 | 333527 | 0 | 267633 | 0 |
| Denton Baker | |||||||||||||
| 123846 | 0 | 0 | 0 | 817 | 0 | 21960 | 0 | 6319 | 0 | 152942 | 0 | 117600 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The Head of School is the only officer that receives these types of benefits. During 2010 he had a $20,000 discretionary allowance of which included $4,080 of athletic dues. Reimbursement for any allowance expenses were approved by the division supervisor and not included in his taxable income. He also received $6,125 of gross-up pay, a $25,000 housing allowance, and $13,200 in car allowance which were included in his taxable income. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | THE CFO REVIEWS WITH THE FINANCE COMMITTEE CHAIR BEFORE FINAL APPROVAL. UPON FINAL APPROVAL THE CFO SIGNS THE TAX RETURN. |
| 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. There is no written monitoring of possible conflict, but annually the Board Chair reminds each member of their fiduciary responsibilities. |
| Form 990, Part VI, Section B, line 15 | THE CFO AND CEO'S Compensation 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. Both 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. |
| 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. |
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