2024-12-06T13:51:39-06:00 2022-06-30 Forvis Mazars LLP 2700 Post Oak Blvd Ste 1500 HOUSTON TX 77056 990 2021-07-01 455065099 Pinecrest Academy of Nevada % TREVOR GOODSELL PINE 7024316260 6630 Surrey St Las Vegas NV 89119 COBY SHERLOCK CHAIR 7024316260 2024-09-16 true Amanda Maya P01067777 7134994600 2021 2024-10-15 13:58:12Z X COBY SHERLOCK 6630 Surrey St Las Vegas NV 89119 68044631 false X WWW.PINECRESTNV.ORG X 2015 NV PINECREST ACADEMY OF NEVADA IS A COLLEGE PREP CHARTER SCHOOL THAT UNITES THE COMMUNITY TO PREPARE STUDENTS FOR COLLEGE AND CAREER. 7 7 720 100 0 0 53767118 63979810 1201765 3127525 2574 904730 256144 7473 55227601 68019538 0 0 0 0 35433249 33774239 0 0 0 24508767 31267708 59942016 65041947 -4714415 2977591 180969815 175143552 194923284 192906514 -13953469 -17762962 PINECREST ACADEMY OF NEVADA IS A COLLEGE PREP CHARTER SCHOOL WHERE SCHOLARS PERFORM AT THE HIGHEST LEVEL ON ALL ACADEMIC MEASURES. THE MISSION IS TO UNITE THE COMMUNITY TO PREPARE STUDENTS FOR COLLEGE AND CAREER. false false 41960681 DISTRIBUTVE SCHOOL ACCOUNT - GENERAL, NON-GRANT, INSTRUCTIONAL INCOME AND EXPENSES AS DETERMINED BY STUDENT POPULATION AND CAMPUS. 651883 SPECIAL EDUCATION FUNDING - EXPENSES ASSOCIATED WITH SPECIAL EDUCATION, IN ADDITION TO THE GENERALIZED EXPENSES COVERED BY THE OPERATING ACCOUNT. 3865277 3127525 STUDENT GENERATED FUNDS - ACTIVITIES INCLUDE AFTERCARE, CLUBS, CAMPUS VENDING MACHINES, CONCESSIONS OPERATED BY STUDENT AND FACILITY VOLUNTEERS, AND OTHER ORGANIZED SCHOOL ACTIVITIES. 46477841 true true false false false false false false false false true false false true true false true false true false false false false false true false false false false true true false false true false false false false false false false false false false false false false false false false true 7 0 true 720 true false false false false false false false false false false false false X 7 7 false true false false false false false true true false false true true true true false false false false false X TREVOR GOODSELL 7024316260 6630 SURREY ST LAS VEGAS NV 89119 X JESSICA LENEAVE PRINCIPAL-PINECREST CADENCE 40.0 0.0 X 143427 0 13884 LISA SATORY PRINCIPAL-PINECREST SLOAN 40.0 0.0 X 134614 0 21504 MICHAEL O'DOWD PRINCIPAL-PINECREST INSPIRADA 40.0 0.0 X 150919 0 0 JOHN HASKEL PRINCIPAL-PINECREST ST. ROSE 40.0 0.0 X 104037 0 17326 WENDY SHIREY PRINCIPAL-PINECREST HORIZON 40.0 0.0 X 112236 0 4664 MARNI WATKINS BOARD VICE CHAIR 2.0 0.0 X X 0 0 0 CRAIG SEIDEN BOARD MEMBER 2.0 0.0 X 0 0 0 TRAVIS KEYS BOARD MEMBER 2.0 0.0 X 0 0 0 JEFFREY CAHILL BOARD MEMBER 2.0 0.0 X 0 0 0 COBY SHERLOCK BOARD CHAIR 2.0 0.0 X X 0 0 0 KACEY THOMAS BOARD MEMBER 2.0 0.0 X 0 0 0 JENNIFER WILLIAMSON BOARD SECRETARY 2.0 0.0 X X 0 0 0 645233 0 57378 5 false true false ACADEMICA NEVADA 6630 SURREY ST LAS VEGAS NV 89119 MANAGEMENT SERVICES 3072549 1 63347673 632137 63979810 Student Generated Funds 611000 3127525 3127525 3127525 904730 0 904730 0 0 0 0 0 0 33183 25093 8090 8090 0 0 0 0 0 0 Other revenue 900099 -617 -617 -617 68019538 3127525 0 912203 0 0 0 0 150919 134238 16681 0 25235957 22446587 2789370 5201760 4615638 586122 2818683 2600564 218119 366920 322646 44274 3072549 3072549 8084 8084 72572 72572 0 0 0 3837957 3837957 9435 9435 372142 372142 2402767 2402767 0 1120630 1120630 6060 6060 0 0 7091305 7091305 0 3534965 3534965 66849 66849 Food Services 1231946 1231946 Supplies 1793630 1793630 State Administrative Fees 603676 603676 GASB Expenses 4598791 4598791 1444350 1444350 65041947 46477841 18564106 0 42119535 14173520 0 5998575 0 0 5078466 6740208 0 0 0 0 0 1496249 12267 12267 233075 54326 128750298 11108152 111702053 117642146 0 0 0 0 0 0 0 0 21824419 29026261 180969815 175143552 6966184 4854868 0 0 0 0 142500305 43088534 0 0 0 0 0 95144729 6509990 0 38946805 49818383 194923284 192906514 X -4722860 -3750218 -9230609 -14012744 -13953469 -17762962 180969815 175143552 2977591 -6787084 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21265054 21265054 100996449 6620413 94376036 5362538 4487739 874799 1126257 1126257 117642146 Deferred Outflows of Resources 28254651 Right of Use Leased Assets 650299 Other Asset 22197 Deposits 99114 29026261 0 Lease Liabilities 668290 Other Liabilities 414794 Pension Liability 26811671 Deferred Inflows of Resources 21923628 49818383 68044631 68044631 -25093 -25093 68019538 65067040 25093 25093 65041947 65041947 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED F/S WITH REVENUE PER RETURN REVENUE ON RETURN, NOT ON BOOKS: FUNDRAISING EXPENSE $(25,093) SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED F/S WITH EXPENSE PER RETURN EXPENSES ON BOOKS, NOT ON RETURN: FUNDRAISING EXPENSE $ 25,093 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 ALL POLICIES ARE PUBLISHED ON THE PINECREST ACADEMY OF NEVADA WEBSITE. THEY ARE ALSO GIVEN OUT AS PART OF THE REGISTRATION PROCESS. SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVES FEDERAL, STATE, AND LOCAL GRANTS FROM THE U.S. DEPARTMENT OF AGRICULTURE, THE U.S. DEPARTMENT OF EDUCATION, THE NEVADA DEPARTMENT OF EDUCATION, AND THE CITY OF NORTHERN LAS VEGAS. FIREWORKS-CADEN 33183 33183 25093 0 33183 33183 25093 25093 8090 false false false false false false false false false JESSICA LENEAVE PRINCIPAL-PINECREST CADENCE 140853 0 2574 0 0 0 0 0 13884 0 157311 0 0 0 LISA SATORY PRINCIPAL-PINECREST SLOAN 132081 0 2533 0 0 0 0 0 21504 0 156118 0 0 0 MICHAEL O'DOWD PRINCIPAL-PINECREST INSPIRADA 148351 0 2568 0 0 0 0 0 0 0 150919 0 0 0 A ARIZONA INDUSTRIAL DEVELOPMENT AUTHORITY 813526584 04052BHE7 2018-12-01 42300000 TO PURCHASE SCHOOL BUILDINGS false true false A 1930833 0 42300000 3036913 0 0 834468 0 0 38428619 0 0 2018 false false true true A false false false false 0 false false false true A false true false false false false 0 false 0 false true A false FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL ENTERED INTO AN AGREEMENT WITH ACADEMICA NEVADA, LLC, A PROFESSIONAL CHARTER SCHOOL MANAGEMENT COMPANY, TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SERVICES TO THE SCHOOL. SERVICES INCLUDE, BUT ARE NOT LIMITED TO, FACILITY DESIGN, STAFFING RECOMMENDATIONS, HUMAN RESOURCE COORDINATION, REGULATORY COMPLIANCE, LEGAL AND CORPORATE UPKEEP, MAINTENANCE OF BOOKS AND RECORDS, BOOKKEEPING, BUDGETING AND FINANCIAL REPORTING. MANAGEMENT FEES INCURRED UNDER THIS AGREEMENT FOR THE YEAR ENDED JUNE 30, 2022, WAS $3,072,549. FORM 990, PART VI, SECTION B, LINE 11A THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY BEFORE JOINING THE BOARD. ADDITIONALLY, ALL CONTRACTS AND PURCHASES ARE MONITORED TO ENSURE NO CONFLICTS EXIST. IN ADDRESSING THE CONFLICT OF INTEREST, AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF DIRECTORS MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION DOES NOT COMPENSATE ANY CEOS, EXECUTIVE DIRECTORS, OR TOP MANAGEMENT OFFICIALS, SO THESE DO NOT APPLY. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION USES THE PAY SCALE OF THE LOCAL CLARK COUNTY SCHOOL DISTRICT AS COMPARABILITY DATA WHEN DETERMINING THE COMPENSATION FOR OFFICERS AND/OR KEY EMPLOYEES. FORM 990, ITEM B FORM 990 ITEM B AMENDED RETURN THE ORGANIZATION IS AMENDING FORM 990 TO UPDATE FOR CHANGES RESULTING IN COMPLETION OF THE AUDIT AFTER THE RETURN WAS FILED. VARIOUS CHANGES WERE MADE THROUGHOUT THE FORM. MOST NOTABLY: - FORM 990, PARTS VIII, IX, X, AND XI - SCHEDULE B, PART I - SCHEDULE D, PART XI