2024-05-09T14:24:58-05:00 2023-06-30 FORVIS LLP 2700 Post Oak Blvd Ste 1500 HOUSTON TX 77056 990 2022-07-01 455065099 Pinecrest Academy of Nevada % TREVOR GOODSELL PINE 7024316260 6630 Surrey St Las Vegas NV 89119 COBY SHERLOCK CHAIR 7024316260 2024-04-15 true LISA SATORY 999009999 Amanda Maya P01067777 7134994600 2022 2023-04-26 12:10:37Z COBY SHERLOCK 6630 Surrey St Las Vegas NV 89119 70455479 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 7 837 100 0 0 63979810 65194021 3160708 4952095 904730 153176 -620 139953 68044628 70439245 0 227056 0 0 33774239 45551451 0 0 0 31292799 31802947 65067038 77581454 2977590 -7142209 175143552 175890405 192906514 200795576 -17762962 -24905171 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 47417556 DISTRIBUTVE SCHOOL ACCOUNT - GENERAL, NON-GRANT, INSTRUCTIONAL INCOME AND EXPENSES AS DETERMINED BY STUDENT POPULATION AND CAMPUS. 5136405 SPECIAL EDUCATION FUNDING - EXPENSES ASSOCIATED WITH SPECIAL EDUCATION, IN ADDITION TO THE GENERALIZED EXPENSES COVERED BY THE OPERATING ACCOUNT. 5144926 4952095 STUDENT GENERATED FUNDS - ACTIVITIES INCLUDE AFTERCARE, CLUBS, CAMPUS VENDING MACHINES, CONCESSIONS OPERATED BY STUDENT AND FACILITY VOLUNTEERS, AND OTHER ORGANIZED SCHOOL ACTIVITIES. 57698887 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 45 0 true 837 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 151936 0 52997 LISA SATORY PRINCIPAL-PINECREST SLOAN 40.0 0.0 X 143010 0 52348 MICHAEL O'DOWD PRINCIPAL-PINECREST INSPIRADA 40.0 0.0 X 186277 0 0 WENDY SHIREY PRINCIPAL-PINECREST HORIZON 40.0 0.0 X 127231 0 39863 JON HASKEL PRINCIPAL-PINECREST ST. ROSE 40.0 0.0 X 118852 0 45679 PATRICIA CHARLTON BOARD MEMBER 2.0 0.0 X 0 0 0 JENNIFER WILLAMSON BOARD SECRETARY 2.0 0.0 X X 0 0 0 MARNI WATKINS BOARD VICE CHAIR 2.0 0.0 X X 0 0 0 COBY SHERLOCK BOARD CHAIR 2.0 0.0 X X 0 0 0 TYRE GRAY BOARD MEMBER 2.0 0.0 X 0 0 0 DANIELLE MCDOWELL BOARD MEMBER 2.0 0.0 X 0 0 0 CHONG NAM BOARD TREASURER 2.0 0.0 X X 0 0 0 JEFFREY CAHILL BOARD MEMBER 2.0 0.0 X 0 0 0 KACEY THOMAS BOARD VICE CHAIR 2.0 0.0 X X 0 0 0 TRAVIS KEYS BOARD CHAIR 2.0 0.0 X X 0 0 0 CRAIG SEIDEN BOARD TREASURER 2.0 0.0 X X 0 0 0 727306 0 190887 5 false true false ACADEMICA NEVADA 6630 SURREY ST LAS VEGAS NV 89119 MANAGEMENT SERVICES 3317059 1 64908244 285777 65194021 STUDENT GENERATED FUNDS 611000 4952095 4952095 4952095 153176 153176 0 0 0 0 0 0 167385 16234 151151 151151 0 0 0 0 0 0 Other Revenue -11198 -11198 -11198 70439245 4952095 293129 227056 227056 0 0 0 391210 354315 36895 0 29552119 26574838 2977281 12199117 11616592 582525 2960047 2734181 225866 448958 404904 44054 3317059 3317059 2071 2071 177525 177525 0 0 0 4737298 4737298 56048 56048 442555 442555 1021027 1021027 0 1110096 1110096 12126 12126 0 0 7488561 7488561 0 3864586 3864586 254947 254947 SUPPLIES 1548672 1548672 FOOD SERVICES 1329675 1329675 REPAIRS AND MAINTENANCE 840145 840145 STATE ADMINISTRATIVE FEES 676772 676772 4923784 4923784 77581454 57698887 19882567 0 14173520 20027180 5998575 5919375 0 0 6740208 1571297 0 0 0 0 1496249 542596 12267 0 54326 71838 131927767 14792824 117642146 117134943 0 0 0 0 0 0 0 0 29026261 30623176 175143552 175890405 4854868 5959653 0 0 0 0 43088534 42430030 0 0 0 0 95144729 94530897 0 0 49818383 57874996 192906514 200795576 X -3750218 -6699792 -14012744 -18205379 -17762962 -24905171 175143552 175890405 -7142209 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21265054 21265054 100386114 9156698 91229416 2487042 244075 2242967 6833832 5392051 1441781 955725 955725 117134943 Deferred Outflows of Resources 29420705 Right of Use Leased Assets 893319 Deposits 309152 30623176 0 Lease Liabilities 883863 Other Liabilities 533581 Pension Liability 56416333 Deferred Inflows of Resources 41219 57874996 70455479 70455479 -16234 -16234 70439245 77597688 16234 16234 77581454 77581454 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 $(16,234) 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 $ 16,234 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. APEX FUN RUN - 43807 43807 BOOKFAIR - SLOA 86192 86192 1 37386 37386 16234 167385 167385 16234 16234 151151 false false false false false false false false false JESSICA LENEAVE PRINCIPAL-PINECREST CADENCE 145363 0 6573 0 0 0 42837 0 10160 0 204933 0 0 0 JON HASKEL PRINCIPAL-PINECREST ST. ROSE 113079 0 5773 0 0 0 33778 0 11901 0 164531 0 0 0 LISA SATORY PRINCIPAL-PINECREST SLOAN 136776 0 6234 0 0 0 40730 0 11618 0 195358 0 0 0 WENDY SHIREY PRINCIPAL-PINECREST HORIZON 121379 0 5852 0 0 0 34683 0 5180 0 167094 0 0 0 MICHAEL O'DOWD PRINCIPAL-PINECREST INSPIRADA 176035 0 10242 0 0 0 0 0 0 0 186277 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 SCHEDULE K, PART IV, LINE 1C, COLUMN A THE REBATE COMPUTATION WAS PERFORMED 12/29/2023. 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 PAID UNDER THIS AGREEMENT FOR THE YEAR ENDED JUNE 30, 2023, WAS $3,317,059. 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 & 15B THE ORGANIZATION DOES NOT COMPENSATE ANY CEOS, EXECUTIVE DIRECTORS, OR TOP MANAGEMENT OFFICIALS, NOR ANY OFFICERS OR KEY EMPLOYEES, SO THESE DO NOT APPLY.