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        <ProgramServicesAmt>35663</ProgramServicesAmt>
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        <ProgramServicesAmt>10598</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15904</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>FOOD SERVICE</Desc>
        <TotalAmt>24134</TotalAmt>
        <ProgramServicesAmt>24134</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>13646</TotalAmt>
        <ProgramServicesAmt>10461</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3185</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2173423</TotalAmt>
        <ProgramServicesAmt>1591755</ProgramServicesAmt>
        <ManagementAndGeneralAmt>581668</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>43674</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>111178</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>224231</BOYAmt>
        <EOYAmt>215627</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>3180</BOYAmt>
        <EOYAmt>3748</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>29855</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>29855</LandBldgEquipAccumDeprecAmt>
      <OtherAssetsTotalGrp>
        <BOYAmt>488574</BOYAmt>
        <EOYAmt>507094</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>878716</BOYAmt>
        <EOYAmt>881321</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>27401</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1807568</BOYAmt>
        <EOYAmt>1863314</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1807568</BOYAmt>
        <EOYAmt>1890715</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-932082</BOYAmt>
        <EOYAmt>-1033739</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>3230</BOYAmt>
        <EOYAmt>24345</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-928852</BOYAmt>
        <EOYAmt>-1009394</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>878716</BOYAmt>
        <EOYAmt>881321</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-80542</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>29855</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>29855</DepreciationAmt>
      </EquipmentGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEFERRED OUTFLOWS RELATED TO PENSION</Desc>
        <BookValueAmt>495699</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSET, NET</Desc>
        <BookValueAmt>11345</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>SECURITY DEPOSIT ASSET</Desc>
        <BookValueAmt>50</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>507094</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NET PENSION LIABILITY</Desc>
        <Amt>1532339</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INFLOWS RELATED TO OPEB</Desc>
        <Amt>105369</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPEB LIABILITY - STATE</Desc>
        <Amt>101603</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED EXPENSES</Desc>
        <Amt>39899</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INFLOWS RELATED TO PENSIONS</Desc>
        <Amt>37770</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPEB LIABILITY - INTERNAL</Desc>
        <Amt>34922</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CAPITAL LEASE OBLIGATION</Desc>
        <Amt>11412</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1863314</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2092881</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2092881</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2092881</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2173423</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2173423</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2173423</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NONDISCRIMINATION POLICY ON WEBSITE WHICH IS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 5</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GREAT BAY ELEARNING CHARTER SCHOOL SHALL NOT DISCRIMINATE IN ITS EDUCATION PROGRAMS, ACTIVITIES OF EMPLOYMENT PRACTICES ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AGE, SEX, SEXUAL ORIENTATION, RELIGION OR HANDICAP UNDER THE PRVISION OF TITLE VI OF THE CIVIL RIGHTS AMENDMENT OF 1972 AND SECTION 504 OF THE REHABILITATION ACT OF 1973. ANY PERSON HAVING INQUIRIES CONCERING THE SCHOOL'S COMPLIANCE WITH THE REGULATIONS IMPLEMENTING THESE LAWS MAY CONTACT AN EXECUTIVE DIRECTOR OR THE CHAIR OF THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GREAT BAY ELEARNING CHARTER SCHOOL RECEIVES AN ANNUALIZED AMOUNT OF OF FUNDING FOR EACH ENROLLED STUDENT FROM THE STATE OF NEW HAMPSHIRE DETERMINIED BY LEGISLATIVE ACTION IN NH. THIS IS THE PRIMARY FUNDING SOURCE UNDER WHICH ALL CHARTER SCHOOLS OPERATE. WE FURTHER RECEIVE SOME FINANCIAL ASSISTANCE FROM VARIOUS LOCAL SCHOOL DISTRICTS IN NH, WHO ARE UNDER NO OBLIGATION TO DO SO, TO MAKE UP THE 'GAP' BETWEEN OUR STATE FUNDING AND OUR PER PUPIL COST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>GREAT BAY CHARTER SCHOOL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLIC CHARTER SCHOOL EDUCATIONAL PROGRAM, AUTHORIZED BY THE NEW HAMPSHIRE BOARD OF EDUCATION AND SUPERVISED BY THE NEW HAMPSHIRE DEPARTMENT OF EDUCATION. THE SCHOOL IS OPEN TO ANY STUDENT RESIDING IN NEW HAMPSHIRE IN GRADES 8 THROUGH 12 AND EMPHASIZED PROJECT-BASED LEARNING IN A TECHNOLOGY ENHANCED ENVIRONMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AT THE NEXT PUBLIC MEETING. OPPORTUNITIES FOR REVIEW AND QUESTIONING WERE GIVEN AND THE FORM FILED UPON THE COMPLETION OF THIS STEP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS POLICY WAS DEVELOPED WHILE THE SCHOOL WAS STILL OVERSEEN BY THE EXETER REGION COOPERATIVE SCHOOL DISTRICT, ITS FOUNDER. UPON BEING GIVEN INDEPENDENT STATUS IN 2010 ALL POLICIES WERE SUBSEQUENTLY REVIEWED AND REAPPROVED BY THE BOARD DURING THE 2011-2012 SCHOOL YEAR. THE EXECUTIVE DIRECTOR WORKS CLOSELY WITH THE BOARD TO REVIEW AND MAINTAIN COMPLIANCE WITH EXISTING POLICIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>AS ADMINISTRATOR OF THE SCHOOL, THE EXECUTIVE DIRECTOR HAS A WRITTEN WORK AGREEMENT WITH THE BOARD OF TRUSTEES. THIS DOCUMENT INCLUDES THE PROCESS BY WHICH A REVIEW AND DISCUSSION OF JOB PERFORMANCE AND COMPENSATION IS CARRIED ON ANNUALLY. A SUB-COMMITTEE OF THE BOARD OF TRUSTEES MEETS WITH THE ADMINISTRATOR, REVIEWS A PREPARED SELF ASSESSMENT, AND DISCUSSES COMPENSATION FOR THE NEXT FISCAL YEAR. AS SCHOOL ADMINISTRATOR FILLING THE ROLE OF SCHOOL PRINCIPAL/SUPERINTENDENT, THE COMPENSATION IS REVIEWED IN CONTEXT OF EXISTING TERMS AND A COMPARISION OF SURROUNDING SCHOOLS/DISTRICTS. TRANSITIONING FROM THE SCHOOL DISTRICT GOVERNANCE IN 2010 UNDER A COLLECTIVE BARGAINING AGREEMENT, MANY OF THE PROCESSES FOR REVIEWING PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR ARE SIMILAR TO THE MANNER IN WHICH OTHER PUBLIC SCHOOL ADMINISTATORS ARE EVALUATED AND COMPENSATED. AS A PUBLIC SCHOOL EMPLOYEE, THE EXECUTIVE DIRECTOR AND ALL OTHER SCHOOL EMPLOYEES OF THE CHARTER SCHOOL--TEACHERS AND SUPPORT STAFF ARE REVIEWED AND COMPENSATED IN A MANNER SIMILAR TO THEIR TRADITIONAL PUBLIC SCHOOL PEERS IN NEW HAMPSHIRE. ALL CONTRACTS ARE THEN APPROVED ANNUALLY BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GREAT BAY CHARTER SCHOOL MAKES ITS PUBLIC DOCUMENTS AVAILABLE FOR REVIEW IN THREE PRIMARY WAYS. ALL DOCUMENTS ARE AVAILABLE IN HARD COPY IN THE ADMINISTRATIVE OFFICE OF THE SCHOOL AND DOCUMENTS ARE ALSO MADE AVAILABLE FOR REVIEW OUTSIDE OF THE SCHOOL UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>