2026-02-19T08:47:40-06:00 2025-06-30 593023516 BKHM PA 1900 SUMMIT TOWER BLVD STE 170 ORLANDO FL 32810 990 2024-07-01 650854467 THE SCHOOLS OF MCKEEL ACADEMY INC SCHO 8636804047 303 EAST PEACHTREE STREET LAKELAND FL 33801 MICHELE SPURGEON PRESIDENT, DIRECTOR OF OPERATIONS 8636804047 2026-02-19 1 0 ROBERTO RAMOS P02428054 4079989000 2024 2025-03-06 01:10:19Z MICHELE SPURGEON 303 EAST PEACHTREE STREET LAKELAND FL 33801 36703205 0 X WWW.MCKEELSCHOOLS.COM X 1998 FL A HIGH-QUALITY, INNOVATIVE, TECHNOLOGY-INTEGRATED EDUCATIONAL CHOICE FOR PARENTS AND STUDENTS 8 8 441 972 0 0 38919006 33090110 3189200 3278838 341691 312536 0 21721 42449897 36703205 0 0 0 0 30293870 24588566 0 0 0 12245023 11111583 42538893 35700149 -88996 1003056 43729999 42983168 34775880 33025993 8954119 9957175 DEDICATED TO PASSIONATELY INSPIRING LIFELONG LEARNING AND PREPARING OUR STUDENTS TO SUCCEED IN A POST SECONDARY ENVIRONMENT WE ARE FOCUSED ON INNOVATIVE CURRICULUM INTEGRATING THE LATEST TECHNOLOGY AND REAL LIFE ENDEAVORS 0 0 29123890 3300559 THE CHARTER SCHOOL PROVIDES AN INNOVATIVE TECHNOLOGY BASED LEARNING FOR STUDENTS FROM PRE-KINDERGARTEN THROUGH TWELFTH GRADE. OUR TEACHING STAFF IS DEVOTED TO THE HIGHEST STANDARDS OF EDUCATION PROFESSION TO MEET AND EXCEED THE NEEDS OF OUR STUDENTS WITH A FOCUS ON INTERGRATING THE LATEST TECHNOLOGY IN OUR CURRICULUM. OUR SCHOOL IS RANKED A HIGH PREFORMING CHARTER SCHOOL. THE CHARTER SCHOOL SERVED AN AVERAGE OF 3,430 STUDENTS DURING THE FISCAL YEAR ENDING JUNE 30, 2025. 29123890 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 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 104 0 441 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ALAIN NUNEZ 8636804047 303 EAST PEACHTREE STREET LAKELAND FL 33801 MICHELE SPURGEON PRESIDENT / DIRECTOR OF SCHOOLS 40.00 X X 164373 0 20824 ALAIN NUNEZ TREASURER / DIRECTOR OF FINANCE 40.00 X X 0 0 0 STEPHANIE CAMPBELL DIRECTOR 1.00 X 0 0 0 FRANK MCCAULLEY DIRECTOR 1.00 X 0 0 0 MICHAEL CLANTON DIRECTOR 1.00 X 0 0 0 MICHAEL PEEPLES DIRECTOR 1.00 X 0 0 0 SETH MCKEEL DIRECTOR 1.00 X 0 0 0 SHEENA BUTTS DIRECTOR 1.00 X 0 0 0 PHILLIP WALKER DIRECTOR 1.00 X 0 0 0 ANDREW SNYDER DIRECTOR 1.00 X 0 0 0 JEAN EISENHARDT SECRETARY 3.00 X 0 0 0 ALAN BLACK CHIEF STRATEGIC OFFICER 40.00 X 181059 0 35808 KIM BENSON PRINCIPAL 40.00 X 140781 0 27298 LINDA ACOCELLI ASSISTANT PRINCIPAL 40.00 X 114446 0 21733 RONALD BLACK FACILITIES 40.00 X 129302 0 16044 MARK DUNSFORD ASSISTANT PRINCIPAL 40.00 X 111662 0 13640 ANGELA MASSUNG PRINCIPAL 40.00 X 112985 0 13820 JOHN MASSUNG ASSISTANT PRINCIPAL 40.00 X 118715 0 14601 MICHELLE POPPELL PRINCIPAL 40.00 X 113099 0 13835 1186422 0 177603 9 0 1 0 0 33090110 33090110 FOOD SERVICE FEES 611110 1108274 1108274 STUDENT FEES 611110 784166 784166 CHILDCARE FEES 611110 541237 541237 PRESCHOOL FEES 611110 438879 438879 BUS AND TRANSPORTATION FEES 611110 372163 372163 34119 34119 3278838 312536 312536 MISCELLANEOUS REVENUE 611110 21721 21721 21721 36703205 3300559 0 312536 1374094 851938 522156 16976016 13920333 3055683 2803927 2299220 504707 3434529 2816314 618215 33500 27470 6030 387303 317588 69715 397134 325650 71484 179405 147112 32293 280875 266831 14044 388891 318891 70000 3138437 2573518 564919 706514 579341 127173 FOOD PRODUCTS 1329823 1263332 66491 SUPPLIES 877895 719874 158021 REPAIRS AND MAINTENANCE 755104 619185 135919 TEXTBOOKS AND WORKBOOKS 735864 515105 220759 1900838 1562188 338650 35700149 29123890 6576259 0 8316076 11707518 1743255 229887 141749 67502 41862878 17087165 26954718 24775713 6574201 6202548 43729999 42983168 3139271 2848946 8058 8660 3736451 3556274 27892100 26612113 34775880 33025993 X 8954119 9957175 8954119 9957175 43729999 42983168 1003056 0 X 0 1 X 1 1 1 X 739202 739202 21931764 9070205 12861559 7597884 894757 6703127 7615739 4456436 3159303 3978289 2665767 1312522 24775713 DEPOSITS 154642 PENSION DEFERRED OUTFLOWS 6047906 6202548 CAPITAL LEASE OBLIGATIONS 5311929 PENSION DEFERRED INFLOWS 2159878 PENSION LIABILITY 18055708 COMPENSATED ABSENCES 1068980 DUE TO CUSTODIAL FUND 12485 ANNUITY PLANS PAYABLE 3133 26612113 X 36784506 81301 81301 36703205 0 36703205 35781450 81301 81301 35700149 0 35700149 PART X, LINE 2: THE SCHOOL IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE SCHOOL'S FINANCIAL STATEMENTS, AS THE SCHOOL BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. PART XI, LINE 2D - OTHER ADJUSTMENTS: DISTRICT ADMINISTRATION FEE 81,301. PART XII, LINE 2D - OTHER ADJUSTMENTS: DISTRICT ADMINISTRATION FEE 81,301. 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 ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY CLAUSE THROUGH NEWS MEDIA, DIRECT MAILING AND WEBSITE SCHEDULE E, PART I, LINE 6 REVENUES ARE RECEIVED FROM THE FLORIDA DEPARTMENT OF EDUCATION UNDER THE FLORIDA EDUCATION FINANCE PROGRAM. THE AMOUNT RECEIVED IS BASED ON THE NUMBER OF FULL TIME EQUIVALENTS (STUDENTS) REPORTED BY THE SCHOOL. DURING SURVEY PERIODS HELD IN OCTOBER AND FEBRUARY THE ORGANIZATION PARTICIPATES IN THE NATIONAL SCHOOL LUNCH PROGRAM AND RECEIVES FEDERAL REIMBURSEMENTS FOR THOSE STUDENTS WHO QUALIFY FOR FREE AND REDUCED LUNCH. X X 0 0 0 0 0 0 0 0 0 ALAN BLACK CHIEF STRATEGIC OFFICER 169467 0 0 0 11592 0 35808 0 0 0 216867 0 0 0 MICHELE SPURGEON PRESIDENT / DIRECTOR OF SCHOOLS 152781 0 0 0 11592 0 20824 0 0 0 185197 0 0 0 KIM BENSON PRINCIPAL 129189 0 0 0 11592 0 27298 0 0 0 168079 0 0 0 ALAN BLACK ALAN BLACK IS THE CHIEF STRATEGIC OFFICER AT THE SCHOOLS OF MCKEEL ACADEMY 141939 RONALD BLACK IS THE BROTHER OF ALAN BLACK AND IS EMPLOYED BY THE FACILITIES DEPARTMENT AT THE SCHOOLS OF MCKEEL ACADEMY 0 ALAN BLACK ALAN BLACK IS THE CHIEF STRATEGIC OFFICER AT THE SCHOOLS OF MCKEEL ACADEMY 125332 CRAIG BLACK IS THE SON OF ALAN BLACK AND IS EMPLOYED BY THE TECHNICAL SERVICES DEPARTMENT AT THE SCHOOLS OF MCKEEL ACADEMY 0 FORM 990, PART VI, SECTION A, LINE 2 ANGELA MASSUNG AND JOHN MASSUNG ARE MARRIED. ANGELA SERVES THE PRINCIPAL OF MCKEEL ACADEMY CENTRAL, AND JOHN SERVES AS THE ASSISTANT PRINCIPAL OF SOUTH MCKEEL ACADEMY. THEY WORK AT SEPARATE LOCATIONS, DO NOT REPORT TO ONE ANOTHER, AND HAVE NO SUPERVISORY RESPONSIBILITIES OVER EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON DATA SUPPLIED BY THE ORGANIZATION. ONCE A REVIEW IS PREFORMED BY MANAGEMENT OF THE ORGANIZATION, THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR THEIR FINAL REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST PROMPTLY DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST PRIOR TO THE START OF NEGOTIATIONS. DISCLOSURE IS TO BE IN WRITING TO THE CHAIRMAN OF THE BOARD AND THE DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS. THE CHAIRMAN SHALL REFER THE ISSUE TO THE FULL BOARD OF TRUSTEES, OFFICERS OR MEMBERS OF A COMMITTEE HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION TO DETERMINE IF A CONFLICT OF INTEREST ON THIS ARRANGEMENT DOES EXIST. UPON DETERMINATION THAT A CONFLICT OF INTEREST EXISTS, THE BOARD OF TRUSTEES MUST DETERMINE WHETHER TO APPROVE THE TRANSACTION OR ARRANGEMENT. IF A COMMITTEE HAS MADE A DETERMINATION THAT A CONFLICT OF INTEREST EXISTS, IT SHALL REFER THE TRANSACTION OR ARRANGEMENT TO THE BOARD OF TRUSTEES FOR CONSIDERATION BEFORE TAKING ANY FURTHER ACTION. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF TRUSTEES OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBILE CONFLICT OF INTEREST. THE BOARD OF TRUSTEES SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF THE CORPORATION, OR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN THE COMFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OF TRUSTEES OR COMMITTEE HAS A REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE A FINANCIAL INTEREST IN ANY EXISTING OR PENDING TRANSACTION OR ARRANGEMENT WITH THE CORPORATION, IT SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF TRUSTEES OR COMMITTEE DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE A FINANCIAL INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. IF THE BOARD OF TRUSTEES DETERMINES THAT AN INTERESTED PERSON ENTERED INTO A TRANSACTION OR ARRANGEMENT THAT IS A CONFLICT OF INTEREST WITHOUT BOARD APPROVAL, IT SHALL BE ENTITLED TO RESCIND THE TRANSACTION AND TAKE ANY FURTHER LEGAL ACTION TO PROTECT THE INTERESTS OF THE CORPORATION. THE MINUTES OF THE BOARD OF TRUSTEES MEETING AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: THE NAME(S) OF THE PERSON WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST WAS PRESENT, AND THE BOARD OF TRUSTEES OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. THE NAME(S) OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. ANNUALLY, EACH TRUSTEE AND OFFICER SHALL ACKNOWLEDGE HIS OR HER FAMILIARITY WITH THIS POLICY AND SHALL ACKNOWLEDGE IN WRITING TO THE CHAIRMAN OF THE BOARD ANY EXISTING FINANCIAL OR OTHER MATERIAL INTERESTS OR CO-INVESTMENT INTEREST SUBJECT TO THIS POLICY BY COMPLETING A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE CONFLICT OF DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE CHAIRMAN OF THE BOARD, AND ANY ISSUES REFERRED BY HIM/HER SHALL BE FORWARDED TO THE TRUSTEES AND DIRECTORS. ALL DISCLOSURE STATMENTS SHALL BE RETAINED IN THE CONFIDENTIAL FILES OF THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE COMMITTEE IS ESTABLISHED BY THE BOARD AND CONDUCTS THE ANNUAL PERFORMANCE REVIEW OF THE DIRECTOR OF SCHOOLS. THE COMMITTEE USES DATA FROM THE POLK COUNTY SCHOOL BOARD AND OTHER LOCAL MARKETS FOR SIMILAR POSITIONS AND JOB DESCRIPTIONS TO SET THE SALARY FOR THE DIRECTOR OF SCHOOLS. ALL DELIBERATIONS AND DECISIONS REGARDING COMPENSATION FOR THE DIRECTOR OF SCHOOLS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.