THE NEXT STEP PUBLIC CHARTER SCHOOL: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- THE NEXT STEP PUBLIC CHARTER SCHOOL (EIN 52-2103442)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-14
- IRS object ID
- 201133189349302588
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-14T14:43:52-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STANFIELD & PHILLIPS LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15825 SHADY GROVE ROAD 40 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20850 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522103442 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE NEXT STEP PUBLIC CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NEXT | NameControl |
| Phone | 2023192248 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20009 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ALEX DIAZ-ASPER | Name |
| Title | TREASURER | Title |
| Phone | 2023192248 | Phone |
| Date Signed | 2011-11-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JUDY STANFIELD | Name |
| Phone | 3015193280 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ALEX DIAZ-ASPER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20009 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2799872 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NEXTSTEPPCS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | PROVIDING A PRACTICAL AND RIGOROUS EDUCATION TO YOUNG PEOPLE WHO WOULD NOT BE IN SCHOOL. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 31 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1973317 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2792732 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1563 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3206 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4455 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3934 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1979335 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2799872 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1402484 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1604451 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 11293 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 508175 | OtherExpensePriorYear |
| Other Expenses Current Year | 707865 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1910659 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2312316 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 68676 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 487556 | RevenuesLessExpensesCY |
| Total Assets BOY | 1066823 | TotalAssetsBOY |
| Total Assets EOY | 1629372 | TotalAssetsEOY |
| Total Liabilities BOY | 251624 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 326617 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 815199 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1302755 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE NEXT STEP IS A DISTRICT OF COLUMBIA CHARTER SCHOOL, PROVIDING A PRACTICAL AND RIGOROUS EDUCATION TO YOUNG PEOPLE WHO WOULD NOT OTHERWISE BE IN SCHOOL - PREGNANT TEENS, TEEN MOTHERS AND FATHERS, AND OTHER YOUTH WHO HAVE DROPPED OUT OF HIGH SCHOOL. NEXT STEP HELPS THEM TO CONTINUE THEIR EDUCATION BY PROVIDING AN ACADEMIC PROGRAM WITH GUIDANCE COUNSELING AND SUPPORT SERVICE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1886290 | Expense |
| Revenue | 3206 | Revenue |
| Description | THE NEXT STEP PROVIDES A FULL-TIME ACADEMIC PROGRAM THAT USES A FLEXIBLE, PRACTICAL,INDIVIDUALIZED CURRICULUM DESIGNED AROUND STUDENTS' NEEDS. STUDENTS ATTEND FIVE AND A HALF HOURS OF INSTRUCTION A DAY IN BASIC ENGLISH LITERACY, ENGLISH AS A SECOND LANGUAGE, MATH, GED PREPARATION, SOCIAL STUDIES, SCIENCE, LIFE SKILLS, COMPUTERS, PARENTING, AND REPRODUCTIVE HEALTH. | Description |
| Total Program Service Expense | 1886290 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | 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 | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 31 | 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 | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | 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 | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2023192248 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20009 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ASHLEY SIMPSON | ||||||
| CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| ALEX DIAZ-ASPER | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| HANK BROTHERS | ||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| KAREN GUEVARA | ||||||
| DIRECTOR | 40.00 | X | 39106 | 0 | 0 | |
| GADOR MANZANO | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| TOM ADKINS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| EDUARDO RAUL FERRER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| INDHIKA JAYARATNAM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ATTAPENE SECK | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| RACHEL SUSSMAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 39106 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 2748023 | GovernmentGrants |
| All Other Contributions | 44709 | AllOtherContributions |
| Total Contributions | 2792732 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 3206 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3206 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3206 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3934 | TotalRevenueColumn |
| Exclusion | $3,934 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2799872 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3206 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $3,934 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1604451 | Total |
| Program Services | 1275769 | ProgramServices |
| Management And General | 326505 | ManagementAndGeneral |
| Fundraising | 2177 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21774 | Total |
| Management And General | 21774 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99965 | Total |
| Program Services | 99010 | ProgramServices |
| Fundraising | 955 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95819 | Total |
| Program Services | 76190 | ProgramServices |
| Management And General | 19499 | ManagementAndGeneral |
| Fundraising | 130 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179943 | Total |
| Program Services | 157339 | ProgramServices |
| Management And General | 15734 | ManagementAndGeneral |
| Fundraising | 6870 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29444 | Total |
| Program Services | 23412 | ProgramServices |
| Management And General | 5992 | ManagementAndGeneral |
| Fundraising | 40 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17497 | Total |
| Program Services | 13912 | ProgramServices |
| Management And General | 3561 | ManagementAndGeneral |
| Fundraising | 24 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FOOD AND KITCHEN SUPPLI | 128706 | 128706 | ||
| EDUCATIONAL SUPPLIES | 35190 | 35190 | ||
| STAFF DEVELOPMENT | 34799 | 34799 | ||
| OTHER EXPENSES | 27080 | 20689 | 5294 | 1097 |
| DIRECT STUDENT COSTS | 20409 | 20409 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17239 | Total |
| Program Services | 865 | ProgramServices |
| Management And General | 16374 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2312316 | Total |
| Program Services | 1886290 | ProgramServices |
| Management And General | 414733 | ManagementAndGeneral |
| Fundraising | 11293 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182971 | BOY |
| EOY | 590940 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 738759 | BOY |
| EOY | 369294 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 105679 | BOY |
| EOY | 422490 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18224 | BOY |
| EOY | 37409 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 414137 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 204898 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21190 | BOY |
| EOY | 209239 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1066823 | BOY |
| EOY | 1629372 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129370 | BOY |
| EOY | 120873 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122254 | BOY |
| EOY | 205744 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 251624 | BOY |
| EOY | 326617 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 815199 | BOY |
| EOY | 1302755 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 815199 | BOY |
| EOY | 1302755 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1066823 | BOY |
| EOY | 1629372 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 487556 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 82732 | OtherCostOrOtherBasis |
| Depreciation | 4596 | Depreciation |
| Book Value | 78136 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 322785 | OtherCostOrOtherBasis |
| Depreciation | 191682 | Depreciation |
| Book Value | 131103 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8620 | OtherCostOrOtherBasis |
| Depreciation | 8620 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 209239 | TotalOfBookValueLandBuildings |
| Total Revenue | 2799872 | TotalRevenue |
| Total Expenses | 2312316 | TotalExpenses |
| Excess Or Deficit For Year | 487556 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 487556 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2799872 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2799872 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2799872 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2312316 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2312316 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2312316 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE SCHOOL ADOPTED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE IMPLEMENTATION OF FASB ASC 740 HAD NO IMPACT ON THE SCHOOL'S AUDITED FINANCIAL STATEMENTS. THE SCHOOL DOES NOT BELIEVE THEIR FINANCIAL STATEMENTS INCLUDE (OR REFLECT) ANY UNCERTAIN TAX POSITIONS. | Explanation |
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 | 0 | PolicyPublViaBroadcastMedia |
| 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 | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | PUBLIC CHARTER SCHOOLS UNDER STATE LEGISLATION ARE NOT SUBJECT TO THE REQUIREMENTS OF REV. PROC. 75-50 RELATING TO RACIALLY NON-DISCRIMINATORY POLICIES. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | NSPCS RECEIVED SUPPORT FROM THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION AND THE USDA. SUPPORT IS ALLOCATED TO THE SCHOOL ON A PER-PUPIL BASIS PURSUANT TO THE PROVISIONS OF THE SCHOOL'S CHARTER WITH THE PUBLIC CHARTER SCHOOL BOARD. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE NSPCS SHALL BE THE LATIN AMERICAN YOUTH CENTER, OR ANY SUCCESSOR THEREOF, A NON-STOCK NONPROFIT CORPORATION. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NATURE OF THE RIGHTS OF THE LATIN AMERICAN YOUTH CENTER ARE: THE ELECTION OF TRUSTEES, FILLING OF VACANCIES ON THE BOARD OF TRUSTEES, AND APPROVAL OF THE CHAIRPERSON OF THE BOARD OF TRUSTEES. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO OTHER COMMITTEES THAT MAY ACT ON BEHALF OF THE BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 11 | AFTER FORM 990 AND SCHEDULES ARE PREPARED, NSPCS' FINANCE COMMITTEE REVIEWS IT. ONCE IT'S APPROVED BY THE FULL BOARD, IT IS FILED WITH IRS. | |
| FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO PUBLIC UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 |
Comments