2024-11-12T14:34:50-06:00 2024-06-30 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2023-07-01 455076039 CSOTD HOLDINGS INC CSOT 2199399690 7300 MELTON RD GARY IN 46403 THOMAS CERA PRESIDENT 2199399690 2024-10-29 1 0 BENJAMIN A LIPPERT CPA P01588566 3177456411 2024-10-29 2023 2024-10-15 13:58:12Z THOMAS CERA 7300 MELTON RD GARY IN 46403 0 0 X N/A X 2012 IN THE ORGANIZATION'S PURPOSE IS TO HOLD TITLE TO PROPERTY UTILIZED BY CHARTER SCHOOL OF THE DUNES, INC. TO FACILITATE THE PURPOSE OF EDUCATIONAL INSTRUCTION. 3 3 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 360922 360922 360922 360922 -360922 -360922 8463987 21945446 8908135 8952045 -444148 12993401 THE ORGANIZATION'S PURPOSE IS TO HOLD TITLE TO PROPERTY UTILIZED BY CHARTER SCHOOL OF THE DUNES, INC. TO FACILITATE THE PURPOSE OF EDUCATIONAL INSTRUCTION. 0 0 360922 THE ORGANIZATION'S PURPOSE IS TO HOLD TITLE TO PROPERTY UTILIZED BY CHARTER SCHOOL OF THE DUNES, INC. TO FACILITATE THE PURPOSE OF EDUCATIONAL INSTRUCTION. 360922 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 IN X MAHDEE IQBAL 2199399690 7300 MELTON ROAD GARY IN 46403 X THOMAS CERA PRESIDENT 0.00 1.00 X X 0 0 0 PAUL ORNER VICE PRESIDENT 0.00 1.00 X X 0 0 0 PAT LEE MEMBER 0.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43910 43910 317012 317012 360922 360922 0 0 25379743 3434297 8463987 21945446 8463987 21945446 8908135 8952045 8908135 8952045 X -444148 12993401 -444148 12993401 8463987 21945446 X -360922 13798471 X X 0 1 X 1 0 750641 750641 24629102 3434297 21194805 21945446 DUE TO CHARTER SCHOOL OF THE DUNES, INC. 9237456 UNAMORTIZED DEBT ISSUANCE COSTS -285411 8952045 X PART X, LINE 2: CHARTER SCHOOL OF THE DUNES, INC. AND ITS AFFILIATE, CSOTD HOLDINGS, INC., RECEIVED DETERMINATIONS FROM THE U.S. TREASURY DEPARTMENT STATING THEY QUALIFY UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS TAX-EXEMPT ORGANIZATIONS; HOWEVER, EACH ENTITY WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE CORPORATE MEMBER IS CHARTER SCHOOL OF THE DUNES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATE MEMBER IS GRANTED THE AUTHORITY TO ANNUALLY ELECT THE DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE CORPORATE MEMBER IS GRANTED THE AUTHORITY TO REVIEW THE AFFAIRS OF THE ORGANIZATION AT REGULAR INTERVALS AND TAKE SUCH ACTION AS IT DEEMS NECESSARY. THE CORPORATE MEMBER ALSO HAS THE AUTHORITY TO ACT WITH RESPECT TO ANY AMENDMENT OF THE ARTICLES OF INCORPORATION AND BY-LAWS AND THE MERGER, CONSOLIDATION, DISSOLUTION, OR WINDING UP OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO DECLARE ANY POTENTIAL CONFLICTS AND ABSTAIN FROM VOTING ON THE MATTER AT HAND IF CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS AND DOES NOT EMPLOY A CEO, EXECUTIVE DIRECTOR, OR OTHER PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST DIRECTED TO CHARTER SCHOOL OF THE DUNES, INC. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS FROM CHARTER SCHOOL OF THE DUNES, INC. 13,798,471. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. CHARTER SCHOOL OF THE DUNES INC 7300 MELTON ROAD GARY IN 46403 260016939 EDUCATION IN 501(C)(3) LINE 2 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHARTER SCHOOL OF THE DUNES INC E 9237456 CASH VALUE