TY 2021 Form 990 Schedule O

efile Public Visual Render ObjectId: 202331359349315608 - Submission: 2023-05-15 TIN: 59-1920297

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

COMMUNITY SCHOOL OF NAPLES INC

Employer identification number

59-1920297

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE COMMITTEE IS MADE UP OF THE ELECTED OFFICERS OF THE BOARD. THE COMMITTEE ACTS FOR AND ON BEHALF OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION. ANY DECISIONS MADE BY THE COMMITTEE ON BEHALF OF THE BOARD ARE RATIFIED BY THE BOARD AT THE NEXT GENERAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS FIRST REVIEWED WITHIN THE BUSINESS OFFICE BY THE CFO AND CONTROLLER, THEN REVIEWED BY THE HEAD OF THE SCHOOL AS WELL AS THE BOARD TREASURER AND VICE PRESIDENT. A COMPLETE COPY OF THE 990 IS MADE AVAILABLE TO THE ENTIRE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	THE BACKGROUND OF EACH NOMINATED TRUSTEE IS THOROUGHLY REVIEWED FOR CONFLICT OF INTERESTS PRIOR TO SUBMISSION OF THAT INDIVIDUAL AS A BOARD CANDIDATE. THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. DURING MEETINGS, ANY VOTING MEMBERS WHO HAVE A CONFLICT OF INTEREST EXCUSE THEMSELVES FROM VOTING ON THE ISSUE AT HAND.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE CFO, HEAD OF SCHOOL, AND ALL OTHER SENIOR LEADERSHIP TEAM MEMBERS IS COMPARED TO OTHER SIMILAR SCHOOLS AND IS TAKEN INTO CONSIDERATION, PUBLIC AND PRIVATE SCHOOLS, FROM SURVEYS AVAILABLE ONLINE, ALONG WITH COST OF LIVING AND THE APPROVED BUDGETS, WHICH ARE BASED ON ENROLLMENT. ALL THREE OF THESE POSITIONS COMPENSATION ARE COMPARED TO THE COMPENSATION STATISTICS FROM THE NAIS AND FROM FCIS (NATIONAL AND FLORIDA PRIVATE SCHOOL ORGANIZATIONS) AND THEIR RELATIVITIES ARE CONSIDERED BEFORE ANY ADJUSTMENTS ARE MADE.
FORM 990, PART VI, SECTION C, LINE 19	THE FINANCIALS ARE FORWARDED TO DUNN & BRADSTREET ANNUALLY. CSN PROVIDES AN ANNUAL REPORT TO FAMILIES AND FACULTY REGARDING THE OVERALL STATE OF THE SCHOOL, AND PERIODICALLY SCHEDULES HEAD MASTERS' ROUND TABLES AND ANNUAL SURVEY CONFERENCES WHICH ARE OPEN TO THE PUBLIC. UPON REQUEST, THE AUDITED FINANCIALS AND THE IRS FORM 990 ARE MADE AVAILABLE.
FORM 990, PART XI, LINE 9:	UNCOLLECTIBLE PLEDGES -193,194. DECREASE IN BENEFICIAL INTEREST IN INVESTMENTS HELD BY OTHERS -552,300.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 1A

THE EXECUTIVE COMMITTEE IS MADE UP OF THE ELECTED OFFICERS OF THE BOARD. THE COMMITTEE ACTS FOR AND ON BEHALF OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION. ANY DECISIONS MADE BY THE COMMITTEE ON BEHALF OF THE BOARD ARE RATIFIED BY THE BOARD AT THE NEXT GENERAL MEETING.

FORM 990, PART VI, SECTION B, LINE 11B

THE 990 IS FIRST REVIEWED WITHIN THE BUSINESS OFFICE BY THE CFO AND CONTROLLER, THEN REVIEWED BY THE HEAD OF THE SCHOOL AS WELL AS THE BOARD TREASURER AND VICE PRESIDENT. A COMPLETE COPY OF THE 990 IS MADE AVAILABLE TO THE ENTIRE BOARD.

FORM 990, PART VI, SECTION B, LINE 12C

THE BACKGROUND OF EACH NOMINATED TRUSTEE IS THOROUGHLY REVIEWED FOR CONFLICT OF INTERESTS PRIOR TO SUBMISSION OF THAT INDIVIDUAL AS A BOARD CANDIDATE. THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. DURING MEETINGS, ANY VOTING MEMBERS WHO HAVE A CONFLICT OF INTEREST EXCUSE THEMSELVES FROM VOTING ON THE ISSUE AT HAND.

FORM 990, PART VI, SECTION B, LINE 15

THE COMPENSATION OF THE CFO, HEAD OF SCHOOL, AND ALL OTHER SENIOR LEADERSHIP TEAM MEMBERS IS COMPARED TO OTHER SIMILAR SCHOOLS AND IS TAKEN INTO CONSIDERATION, PUBLIC AND PRIVATE SCHOOLS, FROM SURVEYS AVAILABLE ONLINE, ALONG WITH COST OF LIVING AND THE APPROVED BUDGETS, WHICH ARE BASED ON ENROLLMENT. ALL THREE OF THESE POSITIONS COMPENSATION ARE COMPARED TO THE COMPENSATION STATISTICS FROM THE NAIS AND FROM FCIS (NATIONAL AND FLORIDA PRIVATE SCHOOL ORGANIZATIONS) AND THEIR RELATIVITIES ARE CONSIDERED BEFORE ANY ADJUSTMENTS ARE MADE.

FORM 990, PART VI, SECTION C, LINE 19

THE FINANCIALS ARE FORWARDED TO DUNN & BRADSTREET ANNUALLY. CSN PROVIDES AN ANNUAL REPORT TO FAMILIES AND FACULTY REGARDING THE OVERALL STATE OF THE SCHOOL, AND PERIODICALLY SCHEDULES HEAD MASTERS' ROUND TABLES AND ANNUAL SURVEY CONFERENCES WHICH ARE OPEN TO THE PUBLIC. UPON REQUEST, THE AUDITED FINANCIALS AND THE IRS FORM 990 ARE MADE AVAILABLE.

FORM 990, PART XI, LINE 9:

UNCOLLECTIBLE PLEDGES -193,194. DECREASE IN BENEFICIAL INTEREST IN INVESTMENTS HELD BY OTHERS -552,300.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

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