Nonprofit · EIN 45-0672529
FIRST STATE MILITARY ACADEMY
Tax-exempt · CLAYTON, DE 19938
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $7,732,804 | $7,524,994 | $207,810 | $10,992,535 | $22,444,946 | -$11,452,411 |
| June 30, 2024 | 990 | $7,068,801 | $8,109,641 | -$1,040,840 | $12,074,713 | $23,734,934 | -$11,660,221 |
| June 30, 2023 | 990 | $7,588,163 | $9,264,822 | -$1,676,659 | $13,339,199 | $23,958,580 | -$10,619,381 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $7,177,997
- of which government grants
- $7,177,997
- Program service revenue
- $81,492
- Investment income
- $103,828
- Other revenue
- $369,487
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $174,592
- Other salaries and wages
- $3,121,285
- Salaries, compensation and benefits (total)
- $5,329,151
- Professional fundraising fees
- $0
- Legal fees
- $10,381
- Accounting fees
- $30,400
- Occupancy
- $69,777
- Travel
- $75,458
- Depreciation
- $230,114
- Program services (functional)
- $5,942,036
- Management and general (functional)
- $1,582,958
Balance sheet and other
- Total assets, start of year
- $12,074,713
- Total assets, end of year
- $10,992,535
- Total liabilities, end of year
- $22,444,946
- Net assets, end of year
- -$11,452,411
- Land, buildings and equipment
- $5,096,832
- Gross receipts
- $7,732,804
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BLAIR NEWMAN | PRINCIPAL Officer | 1 | $116,500 | $54,021 |
| C SCOTT KIDNER | BOARD PRESIDENT Trustee or director, Officer | 0 | $0 | $0 |
| CHRISTOPHER MARTIN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KEVIN YENCER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| REGGIE CAPITAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DR KELLY PALAISA | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RAYMOND OTT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RYAN PAYUS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| HEATHER CONTANT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RONALD VASCIK JR | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| GEORGE BAILEY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BLAIR NEWMAN | PRINCIPAL Highest-paid employee | 1 | $118,000 | $32,275 |
| C SCOTT KIDNER | BOARD PRESIDENT Trustee or director, Officer | 0 | $0 | $0 |
| CHRISTOPHER MARTIN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KEVIN YENCER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| REGGIE CAPITAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KATHERINE STARK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LT COL LEN GRATTERI | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RAYMOND OTT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RYAN PAYUS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| HEATHER CONTANT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RONALD VASCIK JR | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| GEORGE BAILEY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
990 for the year ended June 30, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LILYANA AUSTER | PRINCIPAL Highest-paid employee | 40 | $115,000 | $24,333 |
| BLAIR NEWMAN | PRINCIPAL Highest-paid employee | 40 | $102,500 | $36,158 |
| C SCOTT KIDNER | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER MARTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN YENCER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REGGIE CAPITAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHERINE STARK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LT COL LEN GRATTERI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RAYMOND OTT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RYAN PAYUS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HEATHER CONTANT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RONALD VASCIK JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GEORGE BAILEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 355 W DUCK CREEK RD, CLAYTON, DE 19938-7712
- In care of
- % C SCOTT KIDNER
- Mailing address (990-N for 2012)
- 3 Shinnecock Rd, Dover DE 19904
- Principal officer (990 for 2024)
- SCOTT KIDNER, 355 W DUCK CREEK ROAD PO BOX 888, CLAYTON, DE 19938
- Principal officer (990-N for 2012)
- Karen DeLissio, 212 Casper Way, Middletown DE 19709
- Signed the 990
- SCOTT KIDNER, CHAIRMAN
- Phone
- (302) 223-2140
- Return prepared by
- BARBACANE THORNTON & COMPANY LLP
Mission
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.
Program accomplishments
- THE PURPOSE OF THE ORGANIZATION IS THE OPERATION OF THE CHARTER SCHOOL KNOWN AS FIRST STATE MILITARY ACADEMY.Expenses $5,942,036 · revenue $81,492
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0672529
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B29)
- Assets (IRS master file)
- $10,992,535
- Income (IRS master file)
- $7,732,804
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $7,732,804 | $7,524,994 | $10,992,535 | XML |
| 990 | June 2024 | $7,068,801 | $8,109,641 | $12,074,713 | IRS |
| 990 | June 2023 | $7,588,163 | $9,264,822 | $13,339,199 | XML |
| 990 | June 2022 | $7,319,999 | $8,641,941 | $16,149,457 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Karen DeLissio | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0672529).
Questions about FIRST STATE MILITARY ACADEMY
- What is the EIN of FIRST STATE MILITARY ACADEMY?
- The employer identification number (EIN) of FIRST STATE MILITARY ACADEMY is 45-0672529.
- Is FIRST STATE MILITARY ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to FIRST STATE MILITARY ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST STATE MILITARY ACADEMY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST STATE MILITARY ACADEMY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST STATE MILITARY ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FIRST STATE MILITARY ACADEMY?
- The 990 for the year ended June 30, 2025 names SCOTT KIDNER.
- Who are the officers and directors of FIRST STATE MILITARY ACADEMY?
- The 990 for the year ended June 30, 2025 lists 11 people; 1 received compensation from the organization, the highest $116,500 (BLAIR NEWMAN, PRINCIPAL).
- How much revenue does FIRST STATE MILITARY ACADEMY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $7,732,804, expenses of $7,524,994 and total assets of $10,992,535 at year end.
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