Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 20,000 | 630,855 | 650,855 | |||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 0 | |||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 0 | 0 | 0 | 20,000 | 630,855 | 650,855 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 | Public support. (Subtract line 7c from line 6.) | 650,855 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 0 | 0 | 20,000 | 630,855 | 650,855 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 2,115 | 2,115 | ||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 0 | 0 | 0 | 0 | 2,115 | 2,115 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 0 | 0 | 0 | 20,000 | 632,970 | 652,970 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 15 | Explanation of Excess Contributions Over 2% Threshold for 2024: During the fiscal year ending June 30, 2024, New Village Academy received total contributions of $630,855. In accordance with the 2% public support limitation rule under Schedule A, Part II, Line 5, the 2% threshold is $12,217. Five donors-none of which are governmental units or publicly supported organizations-each contributed more than 2% of total support. The aggregate amount by which these contributions exceeded the 2% threshold was $494,944. This amount has been reported on Line 5 and excluded from the numerator in the public support percentage calculation. Donor 1 $215,000 - $12,217= $202,783 Donor 2 $250,000 - $12,217 =$237,783 Donor 3 $50,000- $12,217 = $37,783 Donor 4 $20,000 -$12,217= $7,783 Donor 5 $21,029-$12,217 = $8,812 TOTAL = $494,944. Public Support = 135912. Public Support Percentage = 22% |
| Software ID: | 23018249 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Schedule E, Part I, Line 3 | The school's non-discrimination policy is visible on every page of our website, all of our marketing materials and (as yet unpublished) school handbooks. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Header, Line B | Fixed error in Schedule A Section III. I had completed 2023 as our July 1 FY23 rather than as our July 1 FY24. This time our FY23 is in 2022 column and our FY24 is in 2023 column. |
| Form 990, Part III | SUPPLEMENTATION INFORMATION FOR FORM 990 - PART III - Program Service Accomplishments New Village Academy began its active launch in FY24 with a facility search and identification, a building design process that included community co-design and youth input, and even permitting. The work also included recruiting youth, families, community partners, and potential staff as well as program development and curriculum design. FACILITY IDENTIFICATION, DESIGN, SECURING AND CONSTRUCTION New Village Academy program for FY24 is the work of launching the new school. First and foremost is the work of securing a facility for the school to operate. This work involved a comprehensive search for locations, negotiating leases (for multiple possible locations), and designing and constructing a facility ideally suited to our educational program. We were able to identify and design and permit construction work for a space at Annapolis Mall. However, the Mall's ownership changed hands shortly before the lease was finalized, focrcng us to delay opening for a year while we determined if the new owner would be amenable to renegotiating the lease with NVA. In FY25, we have had another setback and will not be able to benefit from the expenses incurred in developing this facility. STUDENT/FAMILY AND STAFF RECRUITMENT: New Village Academy recruited over 200 student applicants for the AACPS lottery process and had offered seats to 150 students (75 of whom had enrolled) before we made the decision to postpone opening. We had also revruited and interviewed staff and made 4 hired before our postponement. We also worked to take care of families and staff impacted by the delay - ensuring they were appropriately placed in other AACPS schools. EDUCATIONAL PROGRAM DEVELOPMENT: Our educational program is highly innovative and unique both in design and in its place-based, local curriculum and community partnerships. We partnered strategically with national organizations to design our competency-based assessment structures, our internship program, and our self-paced instructional framework. We developed also partnerships with over 20 local organizations and businesses to host student internships, serve as professional experts for project-based learning curriculum, and provide wraparound services. We also built unique interdisciplinary curriculum to engage students in solving community problems as the primary means for developing literacy, social studies, and science skills and knowledge. |
| Form 990, Part III, Line 2 | Formal program development, securing facility and fundraising, hiring, enrollment. |
| Form 990, Part VI, Section A, Line 2 | Board of Directors Members Laura Gutierrez and Ema Fernandez are spouses. Neither are officers of the board. All public record documents in Section C are available on the website: www.newvillageacademy.org |
| Form 990, Part VI, Section B, Line 11b | PDF versions shared with all Board members electronically. Reviewed by Treasurer and President. |
| Form 990, Part VI, Section B, Line 12c | Annual Conflict of Interest Policy signed by all board members. As a closely knit community we carefully monitored topics on which someone should recuse themselves, and decided to have a board member step down when his step-daughter was being considered for employment by the organization. |
| Form 990, Part VI, Section B, Line 15 | Board of Directors proposed contractor compensation based on comparative roles in other local charter schools. However, the Head of School is also the founder and reduced her compensation by approximately $30,000 per year in order to save the new organization money. |
| Form 990, Part VI, Section C, Line 18 | All are available through an easily visible link on our website. |
| Form 990, Part VI, Section C, Line 19 | All public documents are on our website at an easily accessible link. www.newvillageacademy.org |
| Form 990, Part IX, Line 5 | During the pre-opening/start-up phase of New Village Academy, Anne Pittman, who had previously worked with the organization as independent contractor became a full-time employees of Anne Arundel County Public Schools (AACPS) for a temporary period of approximately three months, during which her salary was to be reimbursed by New Village Academy. This arrangement was made to facilitate essential district-related operations, including student enrollment and compliance with public school policies. She was not directly employed or compensated by New Village Academy during this time, however the amount of her compensation (including benefits - the full amount billed to NVA for this compensation) by AACPS is NOT included in Column E, because AACPS is a governmental entity and not a related organization within the meaning of Form 990 instructions or Section 512(b)(13) of the Internal Revenue Code AND AACPS did not invoice New Village Academy for her salary and benefits until FY25. Ms Pittman's (and others') compensation from New Village Academy during other portions of the year was in the form of independent contractor payments. Ms. Pittman (Head of School and AACPS principal) is listed as a key employee although her compensation was less than $100,000. Other contracted individuals were not officers, directors, trustees, or key employees of the organization and did not exceed the $100,000 threshold for reporting in Part VII, Section B. Per our bylaws, no Director or officer of the Board received compensation of any kind. |
| Form 990, Part IX, Line 11g | Most of these expenses are specific contracts for curriculum development and family outreach. |
| Form 990, Part X, Line 10a | During FY24, New Village Academy incurred design and preconstruction costs related to a planned facility. As the project was subsequently discontinued, these costs were expensed in accordance with accounting standards and are not reflected as assets on Part X or on a Schedule D. |
| Form 990, Part XII, Line 2a | Accounting services began in August 2024, and helped to prepare FY24 reports, but did not oversee organizational finances until FY25. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |