2024-05-07T20:08:29-05:00 2023-06-30 BDO USA 200 OTTAWA AVE NW STE 300 GRAND RAPIDS MI 49503 990 2022-07-01 562241498 QUEEN'S GRANT COMMUNITY SCHOOL INC % LAURA KNAUFF QUEE 6162221700 6400 MATTHEWS-MINT HILL ROAD MINT HILL NC 282270000 TED BIGGERS PRESIDENT 6162221700 2024-02-06 true TED BIGGERS 999009999 Jacob Cook P01240455 6167747000 3 2022 2023-04-26 12:10:37Z TED BIGGERS 6400 MATTHEWS-MINT HILL ROAD MINT HILL NC 282270000 14251546 false X WWW.NHASCHOOLS.COM X 2001 NC TO OPERATE A PUBLIC CHARTER SCHOOL WHICH PROVIDES EDUCATION BASED ON RIGOROUS TEACHING METHODS, PARENTAL INVOLVEMENT, STUDENT RESPONSIBILITY, AND BASIC MORAL VALUES. 5 5 66 95 0 0 13664827 14131903 38014 84643 0 0 35000 35000 13737841 14251546 0 0 0 0 6059020 6258637 0 0 0 6329049 6250651 12388069 12509288 1349772 1742258 8136275 11211179 3679087 5011733 4457188 6199446 X TO OPERATE A PUBLIC CHARTER SCHOOL AND TO PROVIDE EDUCATION TO CHILDREN IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE BASED ON RIGOROUS TEACHING METHODS, PARENTAL INVOLVEMENT, STUDENT RESPONSIBILITY, AND BASIC MORAL VALUES. ENROLLMENT IS OPEN TO ALL APPROPRIATELY AGED CHILDREN WITHOUT REGARD TO GENDER, ETHNIC BACKGROUND, DISABILITY, AND/OR RELIGIOUS AFFILIATION. false false 9856046 0 36026 OPERATED AN EDUCATIONAL INSTITUTION ORGANIZED AS A PUBLIC CHARTER SCHOOL. THE SCHOOL PROVIDES EDUCATION, AT NO COST TO THE PARENT, TO STUDENTS IN KINDERGARTEN THROUGH EIGTH GRADE. THE SCHOOL OPERATES UNDER A CHARTER APPROVED BY THE NORTH CAROLINA STATE BOARD OF EDUCATION. 252764 0 48617 OPERATED A SCHOOL FOOD SERVICE PROGRAM AT THE PUBLIC SCHOOL ACADEMY DESCRIBED ABOVE. THE ACADEMY OFFERS FREE OR REDUCED LUNCH FOR FAMILIES THAT QUALIFY. FUNDING FOR THIS PROGRAM WAS PROVIDED BY THE USDA FOOD AND NUTRITION SERVICE, IN THE AMOUNT OF $216,725. 10108810 true true false false false false false false false false true false false true true false 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 1 0 true 66 true false false false false false false false false false false false false X 5 5 false true false false false false false true true false false true true true true false true false false false X LAURA KNAUFF 6164644028 3850 BROADMOOR AVENUE SE SUITE 201 GRAND RAPIDS MI 49512 X X TED BIGGERS PRESIDENT 1.0 0.0 X X 0 0 0 TOM NAUMANN VICE PRESIDENT 1.0 0.0 X X 0 0 0 JEF FREEMAN TREASURER 1.0 0.0 X X 0 0 0 BETHANY WELCH SECRETARY 1.0 0.0 X X 0 0 0 JOE BADGETT DIRECTOR 1.0 0.0 X 0 0 0 0 0 0 0 false false false NATIONAL HERITAGE ACADEMIES INC 3850 BROADMOOR AVENUE SE SUITE 201 GRAND RAPIDS MI 49512 MANAGEMENT SERVICES 7685759 1 14131903 14131903 FOOD SERVICE PROGRAM 611600 48617 48617 MISCELLANEOUS ACTIVITY FEES 900099 36026 36026 84643 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DISCRETIONARY SUPPORT 611710 35000 35000 35000 14251546 119643 X 0 0 0 0 0 0 5238419 5238419 108631 108631 535894 535894 375693 375693 0 0 334819 -5451 340270 0 0 0 938124 938124 94698 17765 76933 379318 379318 161295 35739 125556 0 2008607 1955845 52762 15603 15603 0 73000 73000 0 0 93283 93283 24463 24463 HUMAN RESOURCES 627366 627366 ENROLLMENT & PARENT RELATIONS 414432 414432 INSTRUCTIONAL SUPPORT 392525 392525 FOOD SERVICES 252764 252764 440354 69720 370634 12509288 10108810 2400478 0 4972700 4880433 0 0 270349 346113 0 0 0 0 0 0 0 0 0 0 124140 110513 1902580 509648 1431970 1392932 0 0 0 0 0 0 0 3663120 1337116 818068 8136275 11211179 114335 151947 0 0 157355 30582 0 0 0 0 0 0 0 0 777377 4186985 2630020 642219 3679087 5011733 X 4457188 6199446 0 0 4457188 6199446 8136275 11211179 1742258 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 485091 485091 234812 229264 5548 1062600 223476 839124 65832 56908 8924 54245 0 54245 1392932 DUE FROM OTHERS 525301 INTERCOMPANY RECEIVABLE 292767 818068 0 CONTRACTED SERVICE FEE PAYABLE 349452 INTERCOMPANY PAYABLE 292767 642219 14216546 14216546 35000 35000 14251546 12474288 12474288 35000 35000 12509288 SCHEDULE D, PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS DO NOT REFERENCE ANY UNCERTAIN INCOME TAX PROVISIONS. SCHEDULE D, PART XI, LINE 4B: DISCRETIONARY SUPPORT: $35,000. SCHEDULE D, PART XII, LINE 4B: DISCRETIONARY SUPPORT: $35,000. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3: THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS DISCLOSED ON ALL STUDENT APPLICATIONS AND PUBLISHED WITH OPEN ENROLLMENT ADVERTISEMENTS IN LOCAL NEWSPAPERS. THE NOTICE OF ITS RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ANNUALLY DURING THE PERIOD PRIOR TO THE SCHOOLS SOLICITATION IN LOCAL NEWSPAPERS WHICH ARE AVAILABLE FOR CIRCULATION TO ALL SEGMENTS OF THE COMMUNITY. THE PARTICULARS AS TO COLUMN SIZE, PRINT AND TYPE SPECIFIED BY THE IRS ARE MET OR EXCEEDED. SCHEDULE E, PART I, LINE 6 - EXPLANATION OF FINANCIAL AID: THE SCHOOL RECEIVES SUPPORT AND GRANTS FROM FEDERAL, STATE, AND LOCAL SOURCES. FORM 990, PART VI, SECTION A, LINE 3: QUEEN'S GRANT COMMUNITY SCHOOL, INC. ("THE SCHOOL") HAS ENTERED INTO A MANAGEMENT AGREEMENT ("AGREEMENT") WITH NATIONAL HERITAGE ACADEMIES, INC. ("NHA") FOR THE PROVISION OF ALL EDUCATIONAL, MANAGEMENT AND BUSINESS SERVICES RELATED TO THE OPERATION OF THE SCHOOL'S KINDERGARTEN THROUGH EIGHTH GRADE PROGRAM. THE AGREEMENT WAS SUBMITTED AND APPROVED BY THE NORTH CAROLINA DEPARTMENT OF PUBLIC INSTRUCTION AS PART OF THE CHARTERING PROCESS. PURSUANT TO THE TERMS OF THE AGREEMENT, NHA RECEIVES ALL REVENUE ALLOCATED TO THE SCHOOL'S K-8 PROGRAM AS THE MANAGEMENT FEE, FROM WHICH IT PROVIDES ITS COMPREHENSIVE EDUCATIONAL MANAGEMENT SERVICES AS SPECIFIED IN THE AGREEMENT AND REQUIRED UNDER THE SCHOOL'S CHARTER (I.E., ALL OF THE OPERATING COSTS OF THE SCHOOL IDENTIFIED IN THE BUDGET APPROVED BY THE SCHOOL'S BOARD). THE FUNCTIONAL EXPENSES REPORTED IN PART IX ARE THE EXPENSES PAID FROM THE FUNDS REMITTED UNDER THE NHA MANAGEMENT AGREEMENT. IN THE EVENT EXPENSES EXCEED REVENUES, NHA COVERS THE SHORTFALL WITH AN IN-KIND CONTRIBUTION. THIS AGREEMENT HAS BEEN APPROVED BY THE NORTH CAROLINA DEPARTMENT OF PUBLIC INSTRUCTION DURING THE SCHOOL'S CHARTER PROCESS AS WELL AS THE INTERNAL REVENUE SERVICE DURING THE SCHOOL'S EXEMPTION APPLICATION PROCESS. THE SCHOOL'S NINTH THROUGH TWELFTH GRADE PROGRAM (HIGH SCHOOL PROGRAM) IS MANAGED DIRECTLY BY THE SCHOOL'S BOARD. FORM 990, PART VI, SECTION B, LINE 11B: A DRAFT COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD PRESIDENT FOR REVIEW AND SIGNATURE PRIOR TO FINALIZATION. THE FORM 990 IS THEN SENT TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE SCHOOL'S BYLAWS REQUIRE THAT ANY DIRECTOR, OFFICER, KEY EMPLOYEE OR COMMITTEE MEMBER WHO HAS A CONFLICT OF INTEREST MUST PROMPTLY NOTIFY THE BOARD OF THE CONFLICT AND THE CONFLICT WILL BE DULY NOTED IN THE BOARD OF DIRECTOR MEETING MINUTES. THE PERSON WITH THE CONFLICT WILL BE EXCLUDED FROM ANY FUTURE DECISION MAKING ON THIS ISSUE. THE BOARD MAY TAKE FORMAL, CORRECTIVE AND DISCIPLINARY ACTIONS IF PROPER DISCLOSURE OF CONFLICTS OF INTEREST ARE NOT MADE. FORM 990, PART VI, SECTION C, LINE 19: DOCUMENTS APPROVED BY THE BOARD OF DIRECTORS, INCLUDING THE SCHOOL'S AUDITED FINANCIAL STATEMENTS, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX: THE ACADEMY'S FUNCTIONAL EXPENSES CONSISTS PRIMARILY OF A MANAGEMENT FEE TO NATIONAL HERITAGE ACADEMIES (NHA) FOR THE COMPREHENSIVE EDUCATIONAL MANAGEMENT SERVICES PROVIDED, IN LINE WITH THE MANAGEMENT AGREEMENT APPROVED AS PART OF THE CHARTERING PROCESS. THE FUNCTIONAL EXPENSES REPORTED IN PART IX ARE THE EXPENSES INCURRED BY NHA ON BEHALF OF THE SCHOOL AND PAID USING THE FUNDS REMITTED BY THE ACADEMY UNDER MANAGEMENT FEE. UNDER THE NHA MANAGEMENT AGREEMENT, NHA PROVIDES THE SCHOOL WITH ALL PERSONNEL REQUIRED (I.E. TEACHERS, SPECIALIZED AIDE, PRINCIPALS, OFFICE STAFF, ETC). THE SALARIES AND WAGES AND RELATED PAYROLL EXPENSES REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSES IN PART IX REFER TO THE COMPENSATION EXPENSES OF THESE NHA EMPLOYEES WORKING AT THE ACADEMY. LIKEWISE, ALL EXPENSES REPORTED IN PART IX ARE EXPENSES INCURRED IN THE OPERATION OF THE ACADEMY BY NHA.