2024-11-13T05:57:36-08:00 2024-06-30 931819874 Brannan & Hessel CPA LLC 161 N Main St Williston FL 32696 990 2023-07-01 593635759 MARION CHARTER SCHOOL INC MARI 3526872100 39 CEDAR ROAD OCALA FL 34472 MICHELLE AXSON DIRECTOR 3526872100 2024-09-20 true true Sharon C Brannan P00447490 3525286558 2024-11-09 2023 2024-10-15 13:58:12Z MICHELLE AXSON 17901 NE 18TH AVE CITRA FL 32113 3336591 false X www.edline.net/pages/marion_charter_school X 2000 FL EDUCATION SERVING GRADES K-5 4 4 27 30 0 0 1833727 3241178 0 18 19 94467 95394 1928212 3336591 0 0 1527900 1708291 0 4631 498932 489802 2026832 2198093 -98620 1138498 1116687 2221345 8694 17698 1107993 2203647 MARION CHARTER SCHOOL PROVIDES A DEVELOPMENTAL GENERAL EDUCATION CURRICULUM FOR STUDENTS IN GRADES K THRU 5. EMPHASIS IS PLACED ON INDIVIDUAL EDUCATION PLANS AND THE FOSTERING OF COMMUNITY SERVICE. THE SCHOOL SERVED APPROXIMATELY 225 STUDENTS IN 2024 AND 221 STUDENTS IN 2023. false false 1626258 0 3336591 MARION CHARTER SCHOOL PROVIDES A DEVELOPMENTAL GENERAL EDUCATION CURRICULUM FOR STUDENTS IN GRADES K THRU 5. EMPHASIS IS PLACED ON INDIVIDUAL EDUCATION PLANS AND THE FOSTERING OF COMMUNITY SERVICE. 1626258 true true false false false false false false false false true false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 27 true false false false false false false false false false false false false false X 4 4 false false false false false false false true true true false true true true true false true true false false X MICHELLE AXSON 3526872100 39 CEDAR ROAD OCALA FL 34472 MICHELLE AXSON PRINCIPAL 50.00 X 98204 0 8453 S WILLIAMS BOARD MEMBER 2.00 X 0 0 0 BARBARA HOLLAND BOARD MEMBER 2.00 X 0 0 0 LORI SOUCEY CHAIRMAN 2.00 X X 0 0 0 DANIEL MILLER BOARD MEMBER 2.00 X 0 0 0 98204 0 8453 false false false 4053 3237125 3241178 19 0 0 4053 95394 95394 0 0 95394 3336591 95413 0 0 104607 0 104607 0 1137384 1028421 108963 0 169102 138742 30360 0 203902 175225 28677 0 93296 77237 16059 0 32193 0 32193 0 72361 40797 31564 0 117791 66287 46873 4631 92259 0 92259 0 72215 22984 49231 0 FIELD TRIP EXPENSE 13055 13055 0 0 BLDG/FURN/FIXTURE/EQUIP 89928 63510 26418 0 2198093 1626258 567204 4631 671858 1879053 76327 19378 2744 0 1137270 815956 364158 321314 1600 1600 1116687 2221345 8694 17698 8694 17698 X 235314 1288960 872679 914687 1107993 2203647 1116687 2221345 X 1138498 -42844 X X false true X true true true X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 248319 248319 772329 722624 49705 77126 69154 7972 39496 24178 15318 321314 3336591 3336591 3336591 2419100 221007 221007 2198093 0 0 2198093 Pt XII, Line 2d GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR USEFUL LIVES Pt XII, Line 2d ACCOUNTING FOR THE SCHOOLS PARTICIPATION IN THE FLORIDA RETIREMENT SYSTEM Pt XII, Line 4b REPAYMENT OF PRINCIPAL IS AN EXPENDITURE IN THE GOVERNMENTAL FUNDS, BUT HAS NO EFFECT ON THE AUDITED NET POSITION Pt XII, Line 4b GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR USEFUL LIVES true true true true true true true false false false false false false false false true false true Line 6b NORMAL FUNDING FROM THE MARION COUNTY SCHOOL BOARD IS USED TO FUND MOST ACIVITIES OF THE SCHOOL Line 3 THE NONDISCRIMINATORY POLICY IS STATED SPECIFICALLY IN THE SCHOOLS CHARTER AND IN ITS BYLAWS WHICH ARE BOTH AVAILABLE FOR PUBLIC INSPECTION AT THE SCHOOL, AND THE COUNTY SCHOOL BOARD OFFICE. SEE EXPLANATION ON LINE # 3 Pt XI LINE 9: CURRENT YEAR EXPENDITURES FOR CAPITAL ASSETS AND PRINCIPAL PAYMENTS ARE INCLUDED IN EXPENSES BUT HAS NO EFFECT ON NET POSITION Pt XI lINE 9: CURRENT YEAR DEPRECIATION EXP IS NOT INCLUDED IN EXPENSES BUT DOES HAVE IMPACT ON NET POSITION Pt VI, Line 11b EACH VOTING MEMBER OF THE ORGANIZATIONS GOVERNING BODY IS GIVEN A COPY OF FORM 990 PRIOR TO ITS FILING WITH THE IRS. NO REVIEW WAS OR WILL BE CONDUCTED. Pt VI, Line 12c ALL VOTING BOARD MEMBERS ARE INSTRUCTED THAT THEY MAY NOT VOTE ON ANY AREAS THAT COULD BENEFIT THEM DURING THE ANNUAL BUDGET PROCESS AND EACH CIRCUMSTANCE WHERE A SPECIFIC CONTRACT FOR A LARGE REPAIR IS CONSIDERED. BOARD MEMBERS MUST DISCLOSE IF THEY HAVE ANY RELATIONSHIP WITH A CONTRACTOR BEING CONSIDERED.THERE IS ALSO CHARTER SCHOOL LAW THAT PROHIBITS THEM FROM HIRING FAMILY MEMBERS. Pt VI, Line 15a FOR THE DIRECTOR THE PROCESS USES THE SCHOOL DISTRICTS SALARY SCHEDULE. BECAUSE THE DIRECTORS ROLES HAVE SUPPLEMENTAL DUTIES, ADJUSTMENTS ARE MADE TO THE SCHEDULE AMOUNTS.THE BOARD VOTES ON THE PROPOSED SALARIES Pt XII, Line 1 GOVERNMENTAL FUND FINANCIAL STATEMENTS ARE REPORTED USING THE CURRENT FINANCIAL RESOURCES MEASUREMENT FOCUS AND THE MODIFIED ACCRUAL BASIS OF ACCOUNTING Form 990, Part VI, Line 9 MICHELLE AXSON 2083 NW 57TH CT OCALA FL 34482 Form 990, Part VI, Line 9 S WILLIAMS PO BOX 771327 OCALA FL 34477 Form 990, Part VI, Line 9 BARBARA HOLLAND 9616 BAHIA RD OCALA FL 34472 Form 990, Part VI, Line 9 LORI SOUCEY 5400 NE 139TH CT SILVER SPRINGS FL 34488 Form 990, Part VI, Line 9 DANIEL MILLER 6839 SE 180 AVE RD OCALA FL 32179