2024-07-15T18:13:15-04:00 2023-08-31 815081933 PAUL J CHRISTENSEN & ASSOCIATES LLC 2110 AUSTIN AVE WACO TX 76701 990 2022-09-01 742767913 KATHERINE ANNE PORTER SCHOOL KATH 5126483180 PO BOX 2053 WIMBERLEY TX 78676 PAUL MICHELS TREASURER 5126483180 2024-07-15 true PAUL MICHELS 999009999 false PAUL J CHRISTENSEN CPA P01370407 2547523436 2024-07-15 X 2022 2023-04-26 12:10:37Z PAUL MICHELS PO BOX 2053 WIMBERLEY TX 78676 1501770 false X WWW.KAPSCHOOL.ORG X 1998 TX NONPROFIT SCHOOL CHARTERED IN THE STATE OF TEXAS AND MONITORED BY THE TEXAS EDUCATION AGENCY 9 9 48 0 68905 18254 1292621 1476740 6776 0 1361526 1501770 0 0 1042481 882415 0 0 546181 468639 1588662 1351054 -227136 150716 1398862 1229152 382537 62111 1016325 1167041 NONPROFIT SCHOOL CHARTERED IN THE STATE OF TEXAS AND MONITORED BY THE TEXAS EDUCATION AGENCY. false false 967395 1476740 TO FURTHER THE SCHOOL MISSION OF FOSTERING AN APPRECIATION FOR LEARNING, NURTURE INDIVIDUALS, ENHANCE COMMUNITY RESPONSIBILITY, AND ADVANCE PEACE AND HUMAN RIGHTS. 967395 true false false false false false false false false false true false false false true true 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 true 10 0 48 true false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false X PAUL MICHELS 5126483180 PO BOX 2053 WIMBERLEY TX 78676 DR SUBHAS MATHEW SUPERINTENDE 40.00 X 83422 0 0 MELISSA BALL TRUSTEE X 0 0 0 JENNIFER BRAVO TRUSTEE X 0 0 0 JAZZLYNN DERRICK TRUSTEE X 0 0 0 JORDAN ELLIOTT VICE PRESIDE X X 0 0 0 JULIE GIFFORD SECRETARY X X 0 0 0 PATRICK ALAN HALL TRUSTEE X 0 0 0 AMY MAJORS TRUSTEE X 0 0 0 PAUL MICHELS TREASURER X X 0 0 0 CYNTHIA MILLONZI PRESIDENT X X 0 0 0 83422 false false false 18254 18254 STATE REVENUES 611710 1196616 1196616 FEDERAL REVENUES 611710 259210 259210 LOCAL REVENUES 611710 20914 20914 1476740 6776 6776 1501770 1476740 6776 83422 83422 717270 667471 49799 57102 48486 8616 24621 22221 2400 5714 5714 22500 22500 26802 24371 2431 40443 8820 31623 1607 616 991 1613 1613 45218 7888 37330 36159 2372 33787 GENERAL SUPPLIES 139163 130405 8758 MISC. CONTRACT SERVICES 102156 28379 73777 MISCELLANEOUS 20511 1683 18828 VEHICLE EXPENSES 19595 19595 7158 5088 2070 1351054 967395 383659 0 575121 300728 5 65342 215248 1629068 915892 758394 713176 1398862 1229152 34203 49635 6 6 49022 299306 12470 382537 62111 X 359283 332631 657042 834410 1016325 1167041 1398862 1229152 150716 X false true X true false X 140000 140000 1119907 548468 571439 369161 367424 1737 713176 DUE TO STATE 12470 12470 X 1501770 1501770 1501770 1351054 1351054 1351054 SCHEDULE D, PAGE 3, PART X THE KATHERINE ANNE PORTER SCHOOL (THE "SCHOOL") IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. THE SCHOOL HAS NO MATERIAL UNRELATED BUSINESS INCOME FOR THE YEAR ENDED AUGUST 31, 2023. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THAT THE SCHOOL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO THE SCHOOL'S TAX-EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. FOR THE YEAR ENDED AUGUST 31, 2023, THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. AS OF AUGUST 31, 2022, THE SCHOOL'S TAX YEARS 2019 THROUGH 2021 REMAIN SUBJECT TO EXAMINATION. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION HAS POSTED IT'S NONDISCRIMINATORY POLICY ON THE ORGANIZATION'S WEBSITE. SCHEDULE E, LINE 6 THE ORGANIZATION ADMINISTERS VARIOUS EDUCATIONAL PROGRAMS FOR WHICH IT RECEIVES FEDERAL FUNDS PASSED-THROUGH THE TEXAS EDUCATION AGENCY FOR SEVERAL OF THOSE PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 11B THE SUPERINTENDENT REVIEWS THE 990 WITH THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT REGULARLY REVIEWS POTENTIAL CONFLICT OF INTEREST COMPLIANCE ISSUES AND ENFORCES CORRECTIVE ACTIONS IN ACCORDANCE WITH THE POLICY IF REQUIRED. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF TOP OFFICIALS IS SUBJECT TO REVIEW AND APPROVAL BY THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF KEY EMPLOYEES IS SUBJECT TO REVIEW AND APPROVAL BY THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.