2024-05-09T18:22:39-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 465211597 NORTHERN SUMMIT ACADEMY NORT 5303381399 2301 BALLS FERRY RD ANDERSON CA 96022 JULIA KNIGHT EXECUTIVE DIRECTOR 5303381399 2024-04-29 1 JULIA KNIGHT 0 DERRICK DEBRUYNE P00591016 6268577300 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIA KNIGHT 2301 BALLS FERRY RD ANDERSON CA 96022 3648962 0 X WWW.NS-ACADEMY.ORG X 2014 CA PROVIDE EDUCATIONAL OPPORTUNITIES THROUGH INDEPENDENT STUDY AND AN ACADEMIC ENVIRONMENT. 5 5 50 5 0 0 2920679 3606590 0 0 8683 21283 25104 21089 2954466 3648962 0 0 0 0 2015664 2124328 0 0 0 850321 877001 2865985 3001329 88481 647633 2366627 3413313 245428 644481 2121199 2768832 X TO PROVIDE EDUCATIONAL OPPORTUNITIES TO STUDENTS WHO NEED THE FLEXIBILITY OF INDEPENDENT STUDY AND THE SUPPORT OF CLASSROOM TEACHERS, CLASSES, AND AN ACADEMIC ENVIRONMENT. 0 0 2734750 NORTHERN SUMMIT ACADEMY IS A NON-CLASSROOM BASED CHARTER SCHOOL LOCATED IN ANDERSON CALIFORNIA PROVIDING EDUCATIONAL OPPORTUNITIES TO STUDENTS BY UTILIZING STATE AND FEDERAL FUNDING. THE SCHOOL SERVED APPROXIMATELY 183 STUDENTS DURING THE YEAR. 2734750 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 12 0 1 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 0 0 X JULIA KNIGHT 5304356181 2301 BALLS FERRY RD ANDERSON CA 96022 JULIA KNIGHT EXECUTIVE DIRECTOR 1.00 X X 147825 0 38142 MIKE MCMASTER PRESIDENT 1.00 X X 0 0 0 BILL ARNOLD MEMBER 1.00 X 0 0 0 LOIS ROSE MEMBER 1.00 X 0 0 0 ANGELA GARRETT MEMBER 1.00 X 0 0 0 LINDA STOW MEMBER 1.00 X 0 0 0 147825 0 38142 1 0 1 0 0 3600286 6304 3606590 21283 21283 OTHER REVENUE 611600 21089 21089 21089 3648962 0 0 42372 X 185967 185967 1364666 1313411 51255 274316 264988 9328 224918 219284 5634 74461 71872 2589 23618 16533 7085 704 704 11328 11328 338857 206847 132010 1591 1591 27045 24454 2591 152702 152702 5124 5124 46602 46002 600 53032 53032 39166 39166 INSTRUCTIONAL MATERIALS 126552 126552 OTHER EXPENSES 50680 46391 4289 3001329 2734750 266579 0 288 1522384 2437942 503886 272216 55190 41011 22890 24320 546784 325833 262277 220951 0 416585 2366627 3413313 106711 131259 138717 94438 0 418784 245428 644481 X 2121199 2184089 584743 2121199 2768832 2366627 3413313 647633 0 X X 0 1 X 1 0 X 53697 20116 33581 493087 305717 187370 220951 ROU LEASE ASSET - OPERATING 416585 416585 ROU LEASE LIABILITY - OPERATING 418784 418784 X 3648962 0 3648962 0 3648962 3001329 0 3001329 0 3001329 PART X, LINE 2: THE ACADEMY IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ACADEMY MAKES ITS NONDISCRIMINATORY POLICY KNOWN THROUGH ITS WEBSITE AND ON THE STUDENTS' APPLICATIONS. THE CHARTER DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, AND CURRENTLY ENROLLS STUDENTS FROM VARIOUS RACIAL MINORITY GROUPS. SCHEDULE E, PART I, LINE 4 THE ACADEMY DOES NOT PROVIDE ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, THE ACADEMY IS ELIGIBLE FOR LOCAL, STATE, FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. X X X 0 0 0 0 0 0 0 0 0 JULIA KNIGHT EXECUTIVE DIRECTOR 147825 0 0 0 0 0 27411 0 10731 0 185967 0 0 0 BRYAN KNIGHT HUSBAND OF ADMINISTRATOR, JULIA KNIGHT 74094 PAYROLL 0 SARAH'S SCOTTISH MAIDS DAUGHTER OF ADMINISTRATOR, JULIA KNIGHT 3706 CLEANING SERVICES 0 TIMOTHY KNIGHT SON OF ADMINISTRATOR, JULIA KNIGHT 453 PAYROLL 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AS A DIRECT ACTION. THE OFFICERS AND KEY EMPLOYEES' PAY IS DETERMINED BASED ON DATA PROVIDED BY EXTERNAL CHARTER MANAGEMENT ORGANIZATIONS AND THROUGH COMPARISON STUDIES OF OTHER CHARTER SCHOOLS. THE BOARD MUST VOTE TO APPROVE THE OFFICERS AND KEY EMPLOYEES' COMPENSATION AS A DIRECT ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES AND SERVICES: PROGRAM SERVICE EXPENSES 40,744. MANAGEMENT AND GENERAL EXPENSES 95,651. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,395. GENERAL OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 166,103. MANAGEMENT AND GENERAL EXPENSES 36,359. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 202,462. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.