2026-02-20T06:35:12-06:00 2025-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 198092863 990 2024-07-01 450672529 FIRST STATE MILITARY ACADEMY FIRS 3022232140 355 WEST DUCK CREEK ROAD CLAYTON DE 199380888 SCOTT KIDNER CHAIRMAN 3022232150 2026-02-20 1 JOSEPH MANFRE CPA P01982332 3024788940 2026-02-19 2024 2025-03-06 01:10:19Z SCOTT KIDNER 355 W DUCK CREEK ROAD PO BOX 888 CLAYTON DE 19938 7732804 0 X WWW..FSMILITARY.ORG X 2011 DE THE MISSION OF THE FIRST STATE MILITARY ACADEMY IS TO PROVIDE AN EDUCATION EXPERIENCE THAT FOCUSES ON THE INTELLECTUAL, PHYSICAL, AND EMOTIONAL GROWTH OF THE CHILD. OUR SCHOOL WILL PROVIDE A STRUCTED LEARNING EVIRONMENT AND A STRONG CULTURE OF ACADEMIC RIGOUR, MILITARY DISCIPLINE, CITIZENSHIP, AND LEADERSHIP, AND THE APPLICATION OF STRONG MORAL VALUES. GRADUATES WILL DEVELOP RESPECT FOR THEMSELVES, THOSE ON WHOM THEY DEPEND, AND THOSE THAT DEPEND ON THEM, ENSURING SUCCESSFUL ENTRY INTO ADULT LIFE. 10 10 0 0 0 0 6607928 7177997 76903 81492 77254 103828 306716 369487 7068801 7732804 0 0 0 0 5813446 5329151 0 0 0 2296195 2195843 8109641 7524994 -1040840 207810 12074713 10992535 23734934 22444946 -11660221 -11452411 X THE MISSION OF THE FIRST STATE MILITARY ACADEMY IS TO PROVIDE AN EDUCATION EXPERIENCE THAT FOCUSES ON THE INTELLECTUAL, PHYSICAL, AND EMOTIONAL GROWTH OF THE CHILD. OUR SCHOOL WILL PROVIDE A STRUCTED LEARNING EVIRONMENT AND A STRONG CULTURE OF ACADEMIC RIGOUR, MILITARY DISCIPLINE, CITIZENSHIP, AND LEADERSHIP, AND THE APPLICATION OF STRONG MORAL VALUES. GRADUATES WILL DEVELOP RESPECT FOR THEMSELVES, THOSE ON WHOM THEY DEPEND, AND THOSE THAT DEPEND ON THEM, ENSURING SUCCESSFUL ENTRY INTO ADULT LIFE. 0 0 5942036 81492 THE PURPOSE OF THE ORGANIZATION IS THE OPERATION OF THE CHARTER SCHOOL KNOWN AS FIRST STATE MILITARY ACADEMY. 5942036 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 DE X THE ORGANIZATION 3022232150 355 W DUCK CREEK ROAD PO BOX 888 CLAYTON DE 19938 C SCOTT KIDNER BOARD PRESIDENT 0.00 X X 0 0 0 CHRISTOPHER MARTIN BOARD MEMBER 0.00 X 0 0 0 KEVIN YENCER BOARD MEMBER 0.00 X 0 0 0 REGGIE CAPITAN BOARD MEMBER 0.00 X 0 0 0 DR KELLY PALAISA BOARD MEMBER 0.00 X 0 0 0 RAYMOND OTT BOARD MEMBER 0.00 X 0 0 0 RYAN PAYUS BOARD MEMBER 0.00 X 0 0 0 HEATHER CONTANT BOARD MEMBER 0.00 X 0 0 0 RONALD VASCIK JR BOARD MEMBER 0.00 X 0 0 0 GEORGE BAILEY BOARD MEMBER 0.00 X 0 0 0 BLAIR NEWMAN PRINCIPAL 1.00 X 116500 0 54021 116500 0 54021 1 0 0 0 0 7177997 7177997 SCHOOL PROGRAMS 611110 81492 81492 81492 103828 103828 MISCELLANEOUS REVENUE 611600 369487 369487 369487 7732804 450979 0 103828 174592 133933 40659 3121285 2394391 726894 891831 684139 207692 908742 697111 211631 232701 178509 54192 10381 7963 2418 30400 23320 7080 286691 219926 66765 2115 1622 493 12 9 3 137517 105492 32025 69777 53527 16250 75458 57885 17573 173549 133132 40417 230114 176524 53590 71113 54552 16561 STUDENT TRANSPORTATION 670369 670369 SUPPLIES AND MATERIALS 208420 162428 45992 REPAIRS AND MAINTENANCE 147860 113426 34434 COMMUNICATIONS 35595 27306 8289 46472 46472 7524994 5942036 1582958 0 1518393 1867935 28222 28652 7969931 2873099 5147890 5096832 5380208 3999116 12074713 10992535 624072 693807 6378202 6252663 16732660 15498476 23734934 22444946 X 0 0 0 0 -11660221 -11452411 -11660221 -11452411 12074713 10992535 207810 0 X X 0 1 X 1 0 X 94290 94290 6168465 1403378 4765087 1707176 1469721 237455 5096832 DEFFERED OUTFLOWS RELATED TO PENSION 1403844 DEFFERED OUTFLOWS RELATED TO OPEB 2595272 3999116 RELATED PARTY NOTE PAYABLE 7055 OPEB LIABILITY 9462982 DEFERRED INFLOWS RELATED TO OPEB 4036994 PENSION LIABILITY 1885129 DEFERRED INFLOW PENSIONS 106316 15498476 X 7732804 0 7732804 0 7732804 7524994 0 7524994 0 7524994 PART X, LINE 2: THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE ACADEMY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ACADEMY DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE FISCAL YEAR. MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT ITS TAX-EXEMPT STATUS AND TAX POSITIONS WILL BE SUSTAINED IF EXAMINED BY AUTHORITIES. PART X, LINE 2: THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE ACADEMY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ACADEMY DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE FISCAL YEAR. MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT ITS TAX-EXEMPT STATUS AND TAX POSITIONS WILL BE SUSTAINED IF EXAMINED BY AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATION POLICY ON THEIR EMAILS, ON ITS WEBSITE, AND ON OTHER PUBLISHED COMMUNCATIONS. SCHEDULE E, PART I, LINE 6 LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: RECEIVES MAJORITY OF FUNDING FROM STATE OF DELAWARE, FEDERAL GOVT, AND LOCAL SCHOOL DISTRICTS IN ADDITION TO CONTRIBUTIONS FROM ARMED FORCES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO DICLOSE ANY CONFLICT OF INTEREST ON AN ANNUAL BASIS FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINE THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST PART XII LINE 2C PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR