mca-info.weebly.com€¦ · Fwd: donations email: "[email protected] Kelly LichteC Monday, August 15, 2016 at 2:58:28 PM Eastern Daylight Time To: email: "[email protected]

EXHIBIT

1

2/12/2020 4:40 PM Electronically Filed: Hillsborough County/13th Judicial Circuit Page 13

Fwd: donations

email: "[email protected] Kelly LichteC Monday, August 15, 2016 at 2:58:28 PM Eastern Daylight TimeTo: email: "[email protected] David Hull"Cc: email: "[email protected] Fedor Steer"

See below please

Regards,Kelly Lichter, President

(239) 285-3599

Forwarded messageFrom: Joe Baird <[email protected]>Date: Mon, Aug 15, 2016 at 2:57 PM

Subject: Re: donationsTo: Susan Turner <[email protected]>Cc: Kelly Lichter <[email protected]>, Byron Dona Ids <[email protected]>,Laura Miller <[email protected]>, David Hull <[email protected]>

l don't seem to have access to anything on Google Drive. Who can share this with me?

Joe

On Mon, Aug 15, 2016 at 2:09 PM, Susan Turner <[email protected]> wrote:

Hello, MCA Board:

l send out donation receipts signed by Mr. Hull when MCA receives a monetary or equipmentdonation. For donations valued at $1,000.00 and above, the board should send out a thank you note.

Donations and contact information are contained in google drive file "Lenders and Donors" under theMCA file "Fundraising."

Please take note of the following recent donations:

David Richardson, $1,000.00160 Moorings Park Dr, Naples, FL 34105

Dan's Custom Sheet Metal, The Beall Family, $2,500.005700 Washington St, Naples, FL 34109

Thank You


Susan TurnerBusiness Manager

P: 239-206-2590F: 239-201-2056

3073 Horseshoe Drive S

Naples, FL 34104

Mason Classical Academy.

Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of Mason Classical

Academy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school. There should be no expectation ofprivacy.

Pursuant to School Board policy and Mason Classical Academy administrative procedures,this e-mail is the property of Mason Classical Academy andto be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school. There should beno expectation of privacy.



EXHIBIT

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EXHIBIT

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Request for access

email: "[email protected]" Tuesday, August 16, 2016 at 9:21:41 AM Eastern Daylight TimeTo: email: "[email protected]"

Fedor Steer is requesting access for one or more users to the following folder:

N http://drive.google.com/folderview?id=OB2N3PrQqyRXoaElOZWw0c1Y1bFU&usp=request_access

You are the owner and have been asked to share this item with:

[email protected]

Open sharing settings

This is a courtesy copy of an email for your record only. It's not the same email your collaborators

C"oog ereceived. Click here to learn more.

Pursuant to School Board policy and Mason Classical Academy administrative procedures,this e-mall is the property of Mason Classical Academy andto be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school. There should beno expectation of privacy.


EXHIBIT

4


Board Activity Management - Invitation to collaborate

email: "sturner©masonacademy.com" Tuesday, August 16, 2016 at 9:33:18 AM Eastern Daylight TimeTo: email: "[email protected]"

Susan Turner has invited you to contribute to the following shared folder:

1111 Board Activity Management

This is a courtesy copy of an ernail for your record only. It's not the same email your collaborators

received. Click here to learn rnore. Google-



EXHIBIT

5


Re: Meeting next week

email: "[email protected] Susan Turner Tuesday, August 16, 2016 at 2:00:33 PM Eastern Daylight Time

To: email: "[email protected] Joe Baird"Cc: email: "[email protected] David Hull"

Fine with me. See you then.


P: 239-206-2590F: 239-201-2056


Naples, FL 34104



Academy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law of theState of Florida and also to review by the schooL There should be no expectation ofprivacy.

On Tue, Aug 16, 2016 at 1:56 PM, Joe Baird <[email protected]> wrote:

Yes, that will work. Is 8:00 ok with you?

Thanks,

Joe

On Tue, Aug 16, 2016 at 1:52 PM, Susan Turner <sturner©masonacademy.com> wrote:

Hi, Mr. Baird-

Does Thursday morning (25th) work for you?


P: 239-206-2590F: 239-201-2056



Naples, FL 34104


Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property ofMason Classical

Academy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law

of the State of Florida and also to review by the school. There should be no expectation ofprivacy.

On Tue, Aug 16, 2016 at 1:20 PM, Joe Baird <jbaird©masonacademy.com> wrote:Hello Susan,

I would like to schedule a meeting with you next week to go over my responsibilities as treasurer.Is there a day next week that you could meet with me first thing in the morning? I would like tocombine my drive in to MCA with the morning drop off if at all possible.

Thanks,

Joe

Pursuant to School Board policy and Mason Classical Academy administrative procedures,this e-mail is the property of Mason Classical Academy andto be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school. There should beno expectation of privacy,


Pursuant to School Board policy and Mason Classical Academy administrative procedures,this e-mail is the property of Mason Classical Academy andto be used for official business only. In addition, messages sent through this system are subject to the Public Records Law of


the State of Florida and also to review by the school. There should beno expectation of privacy.


EXHIBIT

6


audit draft

email: "[email protected] Susan Turner Thursday, August 25, 2016 at 11:22:05 AM Eastern Daylight Time

To: email: "[email protected] Kelly Lichter,, email: "[email protected] Joe Baird", email:

"[email protected] Laura Miller,, email: "[email protected] Byron Donalds"Cc: email: "[email protected] David Hull"

Board members:

Please review the attached draft of MCA's FY16 audit.

Thank You


P: 239-206-2590F: 239-201-2056


Naples, FL 34104

Mason Classical Academy


Academy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law of theState of Florida and also to review by the school. There should be no expectation ofprivacy.

Attachments:

Draft Audit FY16.pdf 721k


Mason Classical Academy, Inc.

A Charter School and Component Unit of the

District School Board of Collier County, Florida

Financial Statementswith Independent AuditorsReports Thereon

MCCRADY HESSCERTIFIED PUBLIC ACCOUNTANTS


4.04-10•,,

„

June 30, 2016

CONTENTS

Page

Management's Discussion and Analysis 1 — 6

Report of Independent Auditors on Basic Financial Statementsand Supplementary Information 7 — 8

Basic Financial Statements:

Statement of Net Position 9

Statement of Activities 10Balance Sheet — Governmental Funds 11

Reconciliation of the Governmental Funds Balance Sheet to the

Statement of Net Position 12

Statement of Revenues, Expenditures and Changes in Fund Balanceof Governmental Funds 13

Reconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balance of Governmental Funds to the Statement of Activities 14

Notes to Financial Statements 15 — 25

Required Supplementary information:

Budgetary Comparison Schedule — General Fund 26

Independent AuditorsReport on Internal Control Over Financial

Reporting and on Compliance and Other Matters Based on an Audit of

Financial Statements Performed in Accordance with Government

Auditing Standards 27 — 28

Additional Information Required by Rules of the Florida Auditor

General, Chapter 10.850, Audits of Charter Schools and Similar Entities:

Management Letter 29 — 31


MASON CLASSICAL ACADEMY, INC.MANAGEMENT'S DISCUSSION AND ANALYSIS

Management of Mason Classical Academy (the "School"), offers the following narrativeoverview and analysis of the financial activities of the School for the fiscal year ended June 30,2016. Readers are encouraged to use this information in conjunction with information furnishedin the School's financial statements. This summary should not be taken as a replacement forthe audit, which consists of the basic financial statements and other supplemental information.

FINANCIAL HIGHLIGHTS

+ The School's total net position increased compared to prior year.

+ For the fiscal year ended June 30, 2016, the School's revenues exceeded expenses byapproximately $780,000.

+ For the fiscal year ended June 30, 2016, the School ended with a net position of 1,103,604.

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to School's basic financialstatements. The School's basic financial statements consist of three components: 1)government-wide financial statements, 2) fund financial statements and 3) notes to the financialstatements. The basic financial statements present two different views of the School throughthe use of government-wide statements and fund financial statements. In addition to the basicfinancial statements, this report contains other supplemental information to enhance thereaders understanding of the financial condition of School. This document also includes the

Independent AuditorsReport on Internal Control Over Financial Reporting and on Complianceand Other Matters Based on an Audit of Financial Statements Performed in Accordance WithGovernment Auditing Standards, as well as the management letter required by the Rules of theAuditor General, Chapter 10.850, Audits of Charter Schools and Similar Entities.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide a broad overview of the

School's finances, similar in format to a financial statement of a private-sector business. The

government-wide statements provide short and long-term information about the School'sfinancial status as a whole.

The two government-wide statements report the School's net position and the current yearchanges. The net position is the difference between the School's total assets and totalliabilities. Measuring the net position is one way to evaluate the School's financial condition.

The government-wide statements are divided into three categories: 1) governmental activities,2) business-type activities and 3) component units. The governmental activities include theSchool's basic services. The business-type activities are those that the School charges forcertain services. For the year ended June 30, 2016, the School had no business-type activitiesor component units.


Fund Financial Statements

The fund financial statements provide a more detailed look at the School's most significantactivities. A fund is a group of related accounts used to maintain control over resources

segregated for specific activities or objectives. All of the operations of the School are presentedin governmental funds only.

Governmental Funds

Governmental funds are used to account for those functions reported as governmentalactivities. The School's basic services are accounted for in governmental funds. These fundsfocus on how assets can readily be converted into cash flow in and out, and what money left at

year-end is available for spending in the next year. Governmental funds are reported using an

accounting method called modified accrual accounting. This method also has a current financialresources focus. As a result, the governmental fund financial Oatements provide a detailedshort-term view of the financial resources available to finance the School's programs. The

relationship between governmental activities (reported in the Statement of Net Position and the

Statement of Activities) and governmental funds is described in a reconciliation that is a part ofthe fund financial statements.

The School adopts an annual budget for its general fund, as required by the Florida Statutes.

The budget is legally adopted by management of the School and its Board. The budgetarycomparison schedule has been included as part of the required supplementary information. The

budgetary comparison schedule shows four cplumns: 1) the original budget as adopted by the

Board, 2) the final budget as amended by the Board, 3) the actual resources, charges and

ending balances in the general fund, and 4) the- variance between the final budget and theactual resources and charges.

Notes to Financial Statements

The notes to financial statements provide additional information essential to the full

understanding of the information reported in the government-wide and fund financialstatements. The notes to the financial statements start on page 15 of this report.

2


GOVERNMENT-WIDE ANALYSIS OF THE SCHOOL

Net Position

The School's combined net position as of June 30, 2016 is summarized as follows:

Governmental Activities

Assets: 2016 2015 ChangeCurrent assets $ 1,140,461 $ 310,360 $ 830,101Capital assets, net 2,949,837 745,386 2,204,451

Total Assets 4,090,298 1,055,746 3,034,552

Liabilities:Current liabilities 889,000 1,455 887,545Long-term liabilities 2,097,694 730,958 1,366,736

Total Liabilities 2,986,694 732,413 2,254,281

Net position:Invested in capital assets, net of

related debt 852,143 14,428 837,715Unrestricted 251,461 308,905 (57,444)

Total Net Position $ 1,103,604 $ 323,333 $ 780,271

The change in current assets is a result of an increase in operating cash. The net increase in

capital assets is due to the current year capital additions exceeded capital purchases. Theincrease in current liabilities is due to the timing of payable to local vendors, which includes

approximately $687,000 due as part of the current construction-in-progress project. Netincrease in long-term liabilities is due to the current year borrowings. The increase in total net

position is due to current year operating Surplus. -

3


Change in Net Position

The School's total revenues exceeded expenses by approximately $780,000 in fiscal 2016—seetable below.

Governmental ActivitiesPositive

2016 2015 ChangeRevenue:

State and local sources $ 4,855,562 $ 2,947,841 $ 1,907,721Contributions and other revenue 312,089 254,066 58,023

Total revenues 5,167,651 3,201,907 1,965,744

Expenses:

Instruction 2,471,650 1,647,595 824,055Pupil personnel services 145,713 81,683 64,030Instructional media services 46 233 (187)Instructional staff training 27616,, 14,308 13,308Board 27,223 107,421 (80,198)General administration 94,298 88,639 5,659School administration 503,434 310,928 192,506Food services 26,406 8,556 17,850Operation of plant 1,003,671 545,010 458,661Communityservices, 260 5,856 (5,596)Interest 87063, 45,041 42,022

Total expenses, 4 387 380 2,855,270 1,532,110

Change in net position _ $ 780,271 $ 346,637 $ 433,634

The change in state and local sources is due to an increase in student population. For 2016,the School's population was 679 students, an increase of 265 students or 65% from 2015. The

change in contributions and other revenues was due to the additional student population.

Instruction, pupil personnel services and school administration expenses increased due to

additional salaries and related benefit expenses to accommodate the growth in student

population. Plant increased to additional rental facilities and related operating expenses.

4


FINANCIAL ANALYSIS OF THE SCHOOL'S FUNDS

Governmental Funds

The focus of School's governmental funds is to provide information on near term inflows,outflows, and balances of usable resources. Such information is useful in assessing School's

financing requirements. Specifically, unassigned fund balance is a useful measure of a

government's net resources available for spending at the end of the fiscal year.

As the School completed the year, its governmental funds reported a combined fund balance of

$251,461.

General Fund Budgetary Highlights

During the fiscal year, the School did not amend its budget. Generally, budget amendments fallinto one of three categories: 1) amendments made to adjust the estimates that are used to

prepare the original budget once exact information is available; 2) amendments made to

recognize changes in funding amounts; and 3) changes in appropriations that become

necessary to maintain services.

In the general fund, actual revenues exceeded budgeted a 'rnsounts by approximately $344,000.The variance in budget amounts is primarily due to additional contributions received that the

School did not budget for. Expenditures were approxirnately $140,000 less than budgetedamounts, which was a result of monitoring expenditures on a function level.

CAPITAL ASSETS AND DEBT ADMINISTRATION

At the end of fiscal 2016, the School had' invested approximately $1,700,000 in capital assets,net of accumulated depreciation of approxitnately

$179,000.,Governmental Activities Increase

2016 2015 (Decreases)

Leasehold improvements 1,516,948 $ 588,739 $ 928,209Furniture, fixtures and equipment 187,939 86,420 101,519Construction in progress 1,424,303 124,474 1,299,829

3,129,190 799,633 2,329,557

Less - accumulated depreciation (179,353) (54,247) (125,106)

Total capital assets 2,949,837 $ 745,386 $ 2,204,451

This year's major capital asset additions included the following:

• Leasehold improvements - $928,000• Computers and software - $11,600• Furniture, fixtures and equipment - $90,000

More detailed information about the School's capital assets is presented in Note 3 to thefinancial statements.

5


Long-term Liabilities

Long-term liabilities increased approximately $1,450,000 due to new borrowings in the current

year less current year principal payments of approximately $83,000. The school paid interest of

approximately $87,000 during fiscal year June 30, 2016. More detailed information about theSchool's long-term liabilities is presented in Note 4 to the financial statements.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET

Budget Highlights for the Fiscal Year Ended June 30, 2017

Amounts available for appropriation in the general fund are approximately $7.6 million, an

increase of approximately $2.5 million over the actual 2016 amount. The change is due to a

budgeted increase in student population to 811, as compared to 679 as of the end of fiscal2016.

Budgeted expenditures in the general fund are approximately $7.3 million, an increase of

approximately $2.1 million, inclusive of other financing soUrces. The increase is primarily due to

an additional instructional personnel and other operating cost to accommodate the increase in

student population.

If these estimates are realized, the School's general fund balance is expected to increase by the

fiscal year ending June 30, 2017.

CONTACTING THE SCHOOL'S FINANCIAL MANAGEMENT

This financial report is designed ,to provide interested parties with a general overview of theSchool's finances and to demonstrate the School's accountability for the money it receives.Should additional information be required, please contact the School's administrative offices at

3073 Horseshoe Dr. S. Ste 104 Naples,'FL 34104.

6


MCCRADY FIESS&A CERTIFIED PUBLIC ACCOUNTANTS

Report of Independent Auditors on Basic Financial Statementsand Supplementary Information

To the Board of Directors of Mason Classical Academy, Inc.

a Charter School and Component Unit of the DistrictSchool Board of Collier County, Florida

We have audited the accompanying financial statements of the governmental activities and

each major fund of Mason Classical Academy, a Charter School and Component Unit of theDistrict School Board of Collier County, Florida, (the "School") as of and for the year ended June

30, 2016, and the related notes to the financial statements, which collectively comprise the

School's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financialstatements in accordance with accounting principles generally accepted in the United States of

America; this includes the design, implementation, and maintenance of internal control relevantto the preparation and fair presentation ofAfinancial statements that are free from material

misstatement, whether due to fraud or error.V,

AuditorsResponsibility wt47

Our responsibility is to express opinions on these-financial statements based on our audit. We

conducted our audit in accordance with auditing standards generally accepted in the United

States of America. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free from material

misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial statements. The procedures selected depend on the auditor's

judgment, including the assessment of the risks of material misstatement of the financial

statements, whether due to fraud or error. In making those risk assessments, the auditor

considers internal control relevant to the entity's preparation and fair presentation of the

financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the

entity's internal control. Accordingly, we express no such opinion. An audit also includes

evaluating the appropriateness of accounting policies used and the reasonableness of

significant accounting estimates made by management, as well as evaluating the overall

presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a

basis for our audit opinion.

7


Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects,the respective financial position of the governmental activities and each major fund of the

School, as of June 30, 2016, and the respective changes in financial position, for the year thenended in accordance with accounting principles generally accepted in the United States ofAmerica.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the

managemenfs discussion and analysis and budgetary comparison information on pages 1 - 6and 26 be presented to supplement the basic financial statements. Such information, althoughnot a part of the basic financial statements, is required by the Governmental AccountingStandards Board, who considers it to be an essential part of financial reporting for placing thebasic financial statements in an appropriate operational, economic, or historical context. We

have applied certain limited procedures to the required supplementary information inaccordance with auditing standards generally accepted in the United States of America, whichconsisted of inquiries of management about the methods of preparing the information and

comparing the information for consistency with management's responses to our inquiries, thebasic financial statements, and other knowledge we obtained during our audit of the basicfinancial statements. We do not express an opinion or provide any assurance on theinformation because the limited procedures do not provide_us with sufficient evidence to expressan opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated

August 20, 2016, on our consideration of the School's internal control over financial reportingand on our tests of its compliance with certain provisions of laws, regulations, contracts, and

grant agreements and other matters. The purpose of that report is to describe the scope of our

testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That

report is an integral part of an audit performed in accordance with Government AuditingStandards in considering the School's internal control over financial reporting and compliance.

'77m

Orlando, Florida

August 20, 2016

1000 Legion Place, Suite 701 m Orlando, FL 32801

Office 407-478-4020 m Fax 407-894-2094 m cpaPmccradvhess.com www.mccradvhess.com

Members of American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants


MASON CLASSICAL ACADEMY, INC.



Statement of Net Position

June 30, 2016

Governmental

Activities

Assets

Cash and cash equivalents $ 1,107,925

Deposits 32,536Capital assets:

Leasehold improvements 1,516,948Furniture, fixtures and equipment 187,939Construction in progress 1,424,303Less accumulated depreciation (179,353)

Total capital assets, net 2,949,837x‘'.410

Total assets $ 4,090,298„

11::X452,Liabilities

Accounts payable and accrued expenses axt1;4gAZft,.., 889,000'7

Long-term liabilities:

Portion due or payable within one ye'ar:Notes payable W 130,045

Portion due or payable after one year:Notes payable 1,967,649

%IxTotal liabilities 2,986,694

Net Position

Invested in capital assets, net of related debt 852,143Unrestricted 251,461

Total net position 1,103,604

Total liabilities and net position $ 4,090,298

The accompanying notes to financial statements are an integral part of this statement.

9





Statement of Activities

For the Year Ended June 30, 2016

Net (Expenses) Revenues and

Program Revenues Changes in Net Position

Operating CapitalCharges for Grants and Grants and Governmental

Expenses

Services,:t,o,4zntrib,utionsContributions Activities Total

Governmental Activities:Instruction $ 2,471,650 $ - $ - $ - $ (2,471,650) $ (2,471,650)Pupil personnel services 145,713 (145,713) (145,713)

- _Instructional media services 46 (46) (46)Instructional staff training 27,616 T4.k.

_ (27,616) (27,616).7.›,,, NBoard 27,223 go--..'-g.,??,, '4 -

lk'

',.;',1,.:,,,„ '(27,223) (27,223)

General administration 94,298 ;-- (94,298) (94,298)V,..;t, A/ --4,1/School administration 503,434 _ '-A,6* - - (503,434) (503,434),,,,,'..,vf4-,Food services 26,406 ,.,...4.,.)- •-,,VA - 4.,.,•A - - (26,406) (26,406)Operation of plant 1,003,671, '' )4./ - \.11-)- - (1,003,671) (1,003,671)Community services 260 '''''.,,,g,"=,----,'''''.-

-4,,,,,qpp` - _ (260) (260)Interest 87,063 - - - (87,063) (87,063)

Total primary government $ 4,387,380 ‘$ - $ - $ - (4,387,380) (4,387,380)

General revenues:.

State and local Sources 5,013,315 5,013,315Contributions and other revenues 154,336 154,336

Total general revenues 5,167,651 5,167,651

Changes in net position 780,271 780,271Net position at beginning of year 323,333 323,333

Net position at end of year $ 1,103,604 $ 1,103,604


10





Balance Sheet - Governmental Funds

June 30, 2016

General

Fund

Assets

Cash and cash equivalents # $ 1,107,925/

Deposits 32,536

Total assets-,,

\y ,-,-.,..4,,---t.. $ 1,140,461

/

Liabilities 1th

A,,,,,„„,Accounts payable and accrued expenses $,N.:..4-oxi-----,, .4 $ 889,000

'-

Total liabilities 889,000

Fund Balance

Nonspendable: - ‘,...

Deposits,f:i4,

', 32,536Spendable:

Unassigned A: 218,925.,-,„...,. 4,-,,,,-

Total fund balance :'--a.-:,e.,251,461--;

Total liabilities and fund balance $ 1,140,461


11

2/12/2020 4:40 PM Electronically Filed: Hillsborough County/13th Judicial Circuit Page40,,4-7014-K4




Reconciliation of the Governmental Funds Balance Sheet

to the Statement of Position

June 30, 2016

Total fund balance - general fund $ 251,461

Amounts reported for governmental activities in the statement of

net assets are different because:

Capital assets used in governmental activities are notfinancial

iresources and, therefore, are not reported as assets n the

governmental funds. The cost of the capital assets are $3,129,190,and the accumulated depreciation is $179,353. 2,949,837

Long-term liabilities, including notes payable, are not due and

payable in the current period and, therefore, are not reported as

liabilities in the governmental funds. Long-terni liabiljpes a

tyearend consist of: :;z; •

Notes payable to,/tv, (2,097,694)

Total net position - governmental activibé $ 1,103,604,45.1


12


16\,




Statement of Revenues, Expenditures and

Changes in Fund Balances of Governmental Funds


Capital TotalGeneral Project Debt Service Governmental

Fund Fund Fund FundsRevenuesState and local sources $ 5,013,315 $ - $ - $ 5,013,315Contributions and other revenues 154,336 - - 154,336

Total revenues 5,167,651 -

-

5,167,651,ExpendituresCurrent:

Instruction 2,441,634 -- 2,441,634

Pupil personnel services 145,713 - - 145,713Instructional media 46 - - 46Instructional staff training 27,616 - - 27,616Board 27,223 - - 27,223General administration 94,298 - - 94,298School administration 495,755 - - 495,755Food services 264O6 _ 26,406-

-Operation of plant 916,6c), 916,260.-;-,

Community services 260 - -260,ADebt service: V.,Principal .-/', '

-.-,f,- 83,264 83,264

Interest ...:'N /,-, '',,.,,e7;i7 - 87,063 87,063Capital outlay -

-2,329,557 2,329,557

Total expenditures 4,175,211 2,329,557 170,327 6,675,095

Excess (deficiencies) of revenue

over expenditures\*

992,440 (2,329,557) (170,327) (1,507,444)

Other Financing Sources (Uses)Proceeds from issuance of debt -

-1,450,000 1,450,000Operating transfer in - 879,056 170,327 1,049,383Operating transfer out (1,049,383) - (1,049,383)

Total other financing sources (1,049,383) 2,329,056 170,327 1,450,000

Net changes in fund balance (56,943) (501) - (57,444)Fund balance at beginning of year 308,905 - - 308,905

Fund balance at end of year $ 251,962 $ (501) $ - $ 251,461


13





Reconciliation of the Statement of Revenues, Expenditures and

Changes in Fund Balances of Governmental Funds

to the Statement of Activities


Net changes in fund balance - governmental funds $ (57,444)

Amounts reported for governmental activities in the statement of

activities are different because:

Governmental funds report capital outlays as expenditures.However, in the statement of activities, the cost of those assets is

allocated over their estimated useful lives and reported as depreciationexpense. This is the amount by which capital outlays ($2,329,557)exceeds depreciation expense ($125,106) in the current period. 2,204,451

‘N-UProceeds from issuance of long-term debt are'repbrfed as an other

financial source in the governmental funds. However, in the statement

of net position, the amount of funds,borrowed is reported as an

increase in long-term debt liabilitieS. (1,450,000)

Principal payments on long-term debt are expenditures in the

governmental funds, but the repayments reduce long-termliabilities in the statement of net poSition. 83,264

Change in net position of governmental activities $ 780,271


14


MASON CLASSICAL CHARTER ACADEMY, INC.

A Charter School and Component Unit of theDistrict School Board of Collier County, Florida



ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Mason Classical Academy (the "School"), is a not-for-profit corporation that operates under a

charter approved by the sponsoring district, the District School Board of Collier County Florida

(the "School Board"). The governing body of the School is the Board of Directors of School,which is composed of at least three members.

Charter Contract

The current charter expires June 30, 2017 and may be renewed for a maximum of an additionalfifteen years by mutual written agreement between the SChool and the School Board. Upon the

expiration of the charter, the School Board may elect not to renew the charter under groundsspecified in the charter. In this case, the School Board is reqUired to notify the School in writingat least 90 days prior to the charter expiration. However, the School Board may terminate thecurrent charter at any time if good cause is :sbown. In the event of termination of the charter,any property purchased by the School witlikeib,lic funds and any unencumbered public fundsrevert back to the School Board.

Basis of Presentation

Based on the guidance provided in the American Institute of Certified Public Accountants Auditand Accounting Guide — Audits for States and Local Governments and provisions in the Florida

Statutes, the School is considered as a governmental organization for financial statement

reporting purposes. The School is required by its agreement with the School Board to use the

governmental reporting model and, follow the fund and accounting structure provided in the"Financial and Prograni Cost Accounting and Reporting for Florida Schools — The Red Book"issued by the FDOE.

Government-Wide Financial Statements

The government-wide financial statements provide both short-term and long-term informationabout the School in a manner similar to those of a private-sector business. The statement ofnet position and statement of activities are designed to provide financial information as a wholeabout the School on an accrual basis of accounting. The statement of net position providesinformation about the School's financial position, its assets and liabilities, using an economicresources measurement focus.

The statement of activities presents a comparison between direct expenses and programrevenue for each function or program of the School's governmental activities. Direct expensesare those that are specifically associated with a program or function, therefore, are clearlyidentifiable to a particular function.

15





(continued)

Program revenues include charges paid by the recipient for goods and services offered by the

program, grants and contributions restricted for meeting the operational or capital requirementsof a particular program. Revenues not classified as program revenues are presented as

general revenue.

Fund Financial Statements

The governmental fund financial statements report detailed information about the School's most

significant funds, not the School as a whole. A fund is a group of related accounts used tomaintain control over resources segregated for specific activities or objectives. The Schooluses fund accounting to ensure and demonstrate compliance with finance related requirements.Certain funds are established by law while others are created by grant agreements. The

following are major individual governmental funds reported in the fund financial statements:

• General Fund — is the School's primary operating fund that accounts for all financialresources of the school, except those required to be accounted for in another fund.

• Capital Projects Fund — to account for all resources for the acquisition of capital items bythe School purchased with capital outlay funds.

• Debt Service Fund — to account for the accumulation of resources for, and payment of

general long-term debt principal, interest, arid related costs.

For the purpose of these statements, the general, capital projects and debt service funds are

considered major funds.

Basis of Accounting --

Basis of accounting refers to when revenues and expenses/expenditures are recognized in theaccounts and reports in the financial statements. Basis of accounting relates to the timing of themeasurements made, regardless of the measurement focus applied.

The government-wide financial statements are reported using the accrual basis of accounting.Revenues are recognized when earned and expenses/expenditures are recognized when a

liability is incurred, regardless of the timing the related cash flows take place.

Governmental fund financial statements are reported using the modified accrual basis of

accounting. Under this method, revenues, except for certain grant revenues, are recognizedwhen they become measurable and available. Revenues are considered to be available when

they are collectable within a current period. The School considers revenues to be available if

they are collected within 60 days of the end of the current fiscal year. When grant terms providethat the expenditure of resources is the prime factor for determining eligibility for Federal, State,and other grant resources, revenues are recognized at the time the expenditure is made.

Expenditures are recorded when the related fund liability is incurred, except for principal andinterest on long-term debt, claims and judgments, and compensated absences, which are

recognized when due. General capital asset acquisitions are reported as expenditures in

16





(continued)

governmental funds. Proceeds of general long-term debt and acquisition of capital leases are

reported as other financing sources.

Budgetary Basis Accounting

Budgets are prepared using the modified accrual basis of accounting and the governing boardmust approve all budgets and amendments. During the fiscal year, expenditures were controlledat the object level. Budgets may be amended by resolution of the Board prior to the date of theannual report.

Cash and Cash Equivalents ,43The School's cash and cash equivalents consist primarily of demand deposits with financialinstitutions.

The School maintains its cash with one financial institution. The School's accounts at this

institution, at times, may exceed the federally insured limit. The School has not experienced anylosses in such accounts and does not believe it is exposed to any significant risks.

Capital Assets and Depreciation

The School's capital assets with useful lives of more than one year are stated at historical costand reported in the statement of net position in the government-wide financial statements.Donated capital assets are recorded at their estimated fair value on the date of donation. The

School capitalizes assets with a coSt of $750 or more. Expenditures of normal maintenance and

repair that do not add to the assets value or extend the useful lives are not capitalized.Depreciation is computed using the straight-line method. Estimated useful lives of the assets

are as follows:Years

Leasehold improvements 10

Furniture, fixtures and equipment 3-7

Interfund Transfers

The School reports its general fund, capital projects fund and debt service fund as major funds.For the year ended June 30, 2016, the general fund transferred approximately $370,000 to theother funds for the current year capital projects expenditures and debt service payments.

17





(continued)

Net Position and Fund Balance Classifications

Government-Wide financial statements

Net Position is classified and reported in three components:

Investment in capital assets, net of related debt — consists of capital assets net ofaccumulated depreciation and reduced by the outstanding balances of any borrowingsthat are attributed to the acquisition or improvement of those assets.

Restricted — consists of amounts with constraints placed on their use either by external

groups such as creditors, grantors, contributors or laws or regulations of other

governments.Unrestricted — all other amounts that do not meet the definition of "restricted" or

"invested in capital assets, net of related debt."

Fund financial statements

GASB Codification Section 1800.142, Fund Balance Reporting and Governmental Fund TypeDefinitions, defines the different types of fund balances that a governmental entity must use for

financial repotting purposes. GASB requires the fund balance amounts to be reported withinone of the following fund balance categories:

• Nonspendable — fund balance associated with inventories, prepaid expenses, long-termloans and notes receivable, and property held for resale (unless the proceeds are

restricted, committed or assigned). All nonspendable fund balances at year end relate to

assets that are in not spendable form.• Restricted — fund balance category includes amounts that can be spent only for the

specific purposes stipulated by the constitution, external resource providers, or throughenabling legislation.

• Committed — fund balance classification includes amounts that can be used only for the

specific purposes determined by a formal action of the School's Board of Governance.• Assigned — fund balance classification includes amounts that are intended to be used by

the School's management for specific purposes but do not meet the criteria to beclassified as restricted or committed.

• Unassigned — fund balance that is the residual amount for the School's general fund andincludes all spendable amounts not contained in the other classifications.

This statement also clarifies the definition of the special revenue fund to denote that the specialrevenue may be used to account for the proceeds of specific revenue sources (other than trustfor individual, private organizations or other governmental or for major capital projects) legallyrestricted to expenditures for specified purposes.

18





(continued)

Order of Fund Balance Spending Policy

The School's policy is to apply expenditures against non-spendable fund balance, restrictedfund balance, committed fund balance, assigned fund balance, and unassigned fund balance at

the end of the fiscal year. First, non-spendable fund balances are determined. Then restrictedfund balances for specific purposes are determined (not including non-spendable amounts).Any remaining fund balance amounts for the non-general funds are classified as restricted fundbalance. It is possible for non-general funds to be classified as restricted fund balance. It isalso possible for the non-general funds to have negative unassigned fund balance when non-

spendable amounts plus the restricted fund balances for specific purposes amounts exceed the

positive fund balance for the non-general fund.

Revenue Sources

Revenues for operations are received primarily from the District School Board of Collier CountyFlorida pursuant to the funding provisions included in the School's charter. In accordance with

the funding provisions of the charter and Section 1002.33, Florida Statutes, the School reportsthe number of full-time equivalent (FTE) students and related data to the School District. TheSchool Board receives a 5% administrative`fee from the School, which is withheld from the

respective FEFP payments. The administrative expense is reflected as a general administration

expense/expenditure in the accompanying statement of activities and statement of revenues,

expenditures and changes in fund balances — governmental funds. The administrative fee is

calculated on the FEFP revenue up to 250 students.

Under provisions of Section 1011.62, Florida Statutes, the District reports the number of

students and related data to the Florida Department of Education (FDOE) for funding throughthe Florida Education Finance Program (FEFP). Funding for the School is adjusted during the

year to reflect the revised calculations by the FDOE under the FEFP and the actual weightedfull-time equivalent students reported by the School during the designated full-time equivalentstudent survey period. The FDOE may also adjust subsequent fiscal period allocations basedon an audit of the School's compliance in determining and reporting FTE and related data.

Generally, such adjustments are treated as reductions or additions of revenues in the year when

the adjustments are made.

The basic amount of funding through the FEFP under Section 1011.62 is calculated based on

(1) unweighted FTE, multiplied by (2) the cost factor for each program multiplied by (3) the basestudent allocation established by the Florida legislature. Additional funds for exceptionalstudents who do not have a matrix of services are provided through the guaranteed allocation

designated in Section 1011.62(1)(e)2., Florida Statutes. For the year ended June 30, 2016, theSchool reported 678.86 unweighted FTE.

The School received additional funding under other federal and state grants. This assistance is

generally received based on applications submitted to various granting agencies. For federaland state grants in which funding is awarded based on incurring eligible expenditures, revenue

is recognized as the amount of eligible expenditures have been incurred.

19





(continued)

Recently Issued Accounting Principles

In February 2015, the GASB issued Statement 72, Fair Value Measurement and Application.GASB 72 provides guidance for accounting and financial reporting issues related to fair value

measurements. This statement also provides guidance for applying fair value to certaininvestments and disclosures related to all fair value measurement. The provisions of theStatement are effective for financial statements for periods beginning after June 15, 2016.

Use of Estimates

In preparing the financial statements in conformity with accounting principles generally acceptedin the United States, management is required to make estimates and assumptions that affectthe reported amounts of assets and liabilities as of the date of the balance sheet and revenues

and expenses/expenditures for the period presented. Actual results could differ significantlyfrom those estirnates.

2 FAIR VALUE MEASUREMENTS

Accounting principles generally accepted in the United States (GAAP) define fair value for an

investment generally as the price an organization would receive upon selling the investment inan orderly transaction to an independent buyer in`Ihe principal or most advantageous market forthe investment The information available to meastire fair value varies depending on the natureof each investment and its market or rnarkets. Accordingly, GAAP recognizes a hierarchy of

"inputs" an organization may use in determining or estimating fair value. The inputs are

categorized into "levels" that relate to the extent to which an input is objectively observable andthe extent to which markets exist for identical or comparable investments. In determining or

estimating fair value, an organization is required to maximize the use of observable market data

(to the extent available) and minimize the use of unobservable inputs. The hierarchy assigns the

highest priority to unadjusted quoted prices in active markets for identical items (Level 1 inputs)and the lowest priority to unobservable inputs (Level 3 inputs).

The fair value hierarchy distinguishes between independent observable inputs andunobservable inputs used to measure fair value as follows:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilitiesthat the reporting entity has the ability to access at the measurement date.

Level 2: Inputs other than quoted market prices included within Level 1 that are

observable for an asset or liability, either directly or indirectly.

Level 3: Unobservable inputs for an asset or liability. Level 3 inputs should be used tomeasure fair value to the extent that observable level 1 or 2 inputs are not available.

20





(continued)

This statement requires disclosures to be made about fair value measurements, the level of fairvalue hierarchy, and valuation techniques. The School's significant financial instruments are

cash, accounts receivable, accounts payable, short term borrowings, and other short termassets and liabilities. For these financial instruments (level 1), carrying values approximate fairvalue because of the short maturity of these instruments.

3 CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2016 was as follows:

Beginning EndingRalararra Inrroacac Tranefarc Ralanra

Capital assets:

Capital assets not being depreciatedConstruction in progress $ 124,474 $ 1,424,303 $ (124,474) $ 1,424,303

Capital assets being depreciatedLeasehold improvements 588,739 803,735 124,474 1,516,948Furniture, fixtures and equipment 86,420 101,519 - 187,939

Total capital assets 799,633 2,329,557 - 3,129,190

Accumulated depreciation:Leasehold improvements (41,051) (96,531) - (137,582)Furniture, fixtures and equipment (13,196) (28,575) - (41,771)

Depreciation expensI nctri irfirn

21


ted depreciaticn4e;\‘,*

--74.e:

Total accumula

Capital assets, net

(54,247) (125,106) - (179,353)

745,386 2,204,451 - $ 2,949,837

ln ()IR

School administration 7,679Operation of plant 87,411

Total governmental activities

depreciation expense $ 125,106




(continued)

4 LONG-TERM LIABILITIES

The School's long-term note payables as described below:

Unsecured note payable. Terms include monthly principal andinterest payments of $2,271, with a fixed interest rate of 6.5% perannum. The note payable matures June 2024. 169,738

Unsecured note payable. Terms include monthly principal and

interest payments of $568, with a fixed interest rate of 6.5% perannum. The note payable matures June 2024. 42,432

Unsecured note payable. Terms include monthly principal andinterest payments of $568, with a fixed interest rate of 6.5% perannum. The note has a final balloon payment due May 2019. 42,432


interest payments of $1,135, with a fixed interest rate of 6.5% perannum. The note payable matures June 20W44,14-, 84,861

Unsecured note payable. Terms include monthly princiokandinterest payments of $568, with a Oed ihterestWe of 6.5% perannum. The note payable matureS July 2024. "k

42,432Unsecured note payable. Terms include monthly principal and

interest payments of $1,135, with a fixed interest rate of 6.5% perannum. The note payable matures July 2024. 84,864


interest payments of $341, with a fixed interest rate of 6.5% perannum. The note payable matures July 2024. 25,459


interest payments of $1,135, with a fixed interest rate of 6.5% perannum. The note payable matures September 2024. 85,525

Unsecured note payable. Terms include monthly principal andinterest payments of $1,082, with a fixed interest rate of 8.0% perannum. The note payable matures June 2027. 669,951

Unsecured note payable. Terms include interest only from

February 2016 to August 2016, monthly principal and interest

payments of $1,138, with a fixed interest rate of 9.0% per annum.

A balloon payment of $140,251 is due September 2021. The note

payable matures September 2021. 200,000

22






(continued)

Unsecured note payable. Terms include interest only from

February 2016 to August 2016, monthly principal and interest

payments of $2,276, with a fixed interest rate of 9.0% per annum.

A balloon payment of $70,652 is due September 2021. The note

payable matures September 2021. 100,000

Unsecured note payable. Terms include interest only from April2016 to August 2016. Monthly principal and interest payments of

$5,690, with a fixed interest rate of 9% per annum. A balloon

payment of $356,318 is due September 2021. The note payablematures September 2021. 500,000

Unsecured note payable. Terms include interest only from April2016 to August 2016. Monthly principal and interest payments of

$569 with a fixed interest rate of 9% per annum. A balloon

payment of $35,631 is due September 2021. The note payablematures September 2021. 50,000

2,097,694

The following is a summary of changes in the note payable for the year ended June 30, 2016:

Balance outstanding at the beginning of,the year $ 730,958Addition 1,450,000Reduction (83,264)

Balance outstanding at the end of the year 2,097,694

Future debt service related to the long-term liabilities is as follows as of June 30, 2016:

Principal Interest Total

Year ended June 30,2017 $ 130,045 $ 161,909 $ 291,9542018 147,018 152,644 299,6622019 187,770 140,933 328,7032020 166,318 126,530 292,8482021 179,714 113,232 292,946

2022-2026 1,192,911 152,608 1,345,5192027 93,918 4,435 98,353Total

$ 2,097,694 ...$ 852,291 $ 2,949,985..

Balloon payments due September 1, 2021 total approximately $610,000

Interest paid during the year ended June 30, 2016 totaled approximately $87,000.

23





(continued)

5 SCHEDULE OF STATE AND LOCAL REVENUE SOURCES

District School Board of Collier County, Florida:

Florida Education Finance Program $ 2,891,424Class size reduction 797,641Discretionary local effort 732,244ESE guaranteed allocation 188,042Supplemental academic instruction 134,020Best and Brightest scholarship 117,582Instructional materials 53,389School recognition funds 40,171Reading allocation 30,920Digital classroom allocation `Y. 14,156Safe schools 44 11,223Add itiona I allocation -A, 2,031Proration to funds available » =4-'Y 472

,ff*,Total $ 5,013,315

The administrative fee paid to the School Board during the year ended June 30, 2016 totaled

approximately $94,000, which is reflected as a general administration expense/expenditure in

the accompanying statement of activities and statement of revenues, expenditures and changesin fund — governmental funds.

6 RISK MANAGEMENT PROGRAM

Workerscompensation coverage, health and hospitalization, general liability, professionalliability and property coverage are being provided through purchased commercial insurance with

minimum deductibles for each line of coverage. Settled claims resulting from these risks have

not historically exceeded commercial coverage.

7 COMMITMENTS AND CONTINGENT LIABILITIES

Grants

The School participates in state and federal grant programs, which are governed by variousrules and regulations of the grantor agencies. Costs charged to the respective grant programsare subject to audit and adjustment by the grantor agencies; therefore, to the extent that theSchool has not complied with the rules and regulations governing the grants, refunds of anymoney received may be required and the collectability of any related receivable at year end maybe impaired.

24





(continued)

Management believes there are no significant contingent liabilities relating to compliance withthe rules and regulations governing the respective grants; therefore, no provision has beenrecorded in the accompanying financial statements for such contingencies.

Legal matters

In the normal course of conducting its operations, the School occasionally becomes party tovarious legal actions and proceedings. In the opinion of management, the ultimate resolution ofsuch legal matters will not have a significant adverse on the accompanying financial statements.

Lease commitments

The School leases ifs facility under an operating lease agreement, which is implemented in four

separate phases. Phases I, II, and III commenced during fiscal year 2015. Phase IV will be

implemented effective October 2015. The lease expires June 2020. The lease requires the

School to pay property taxes, insurance and normal maintenance costs.

Future minimum payments under this lease agreement are as follows:

Year ended June 30:2017 TAO' $ 465,0142018 478,7832019 "fl 493,1782020

•

508,198

Total lease payments $ 1,945,173

8 INCOME TAXES

The School qualifies as a tax-exempt organization under Internal Revenue Code Section

501(c)(3), and is therefore, exempt from income taxes. Accordingly, no tax provision has beenmade in the accompanying financial statements. Additionally, no uncertain tax positions havebeen made requiring disclosure in the related notes to the financial statements. The School'sincome tax return for 2013 and 2014 is subject to examination by tax authorities.

9 SUBSEQUENT EVENTS

In accordance with GASB Codification Section 2250.106, the School has evaluated subsequentevents and transactions for potential recognition or disclosure through August 20, 2016 which isthe date the financial statements were available be issued. On July 1, 2016, the School took outa promissory note with 3073 Horseshoe Drive, LLC for $1,380,000. The terms of the note

require interest only payments until October 2016, at which point principal and interest

payments totaling $19,832 per month commences for 12 years.

25





Required Supplementary Information

Budgetary Comparison Schedule - General Fund


Budgeted Amounts

Original Final Actual VarianceREVENUES

State and local sources $ 4,756,041 $ 4,878,604 $ 5,013,315 $ 134,711Contributions and other revenue 67,687 $ 67,687 154,336 86,649

Total revenues 4,823,728 4,946,291 5,167,651 221,360

EXPENDITURESCurrent:

Instruction 2,485,498 2,485,499 2,441,634 (43,865)Pupil personnel services 162,292 171,342 145,713 (25,629)Instructional media -

- 46 46Instructional staff training ,-28,600 - 27,616 27,616Board 40,094 40,094 27,223 (12,871)General administration '95,000 84,807 94,298 9,491School administration 540,368 444,730 495,755 51,025Food services 56,261 56,261 26,406 (29,855)Operation of plant 910,372 901,272 916,260 14,988Community services _

- 260 260

‘

Total expenditures 4,318,485 4,184,005 4,175,211 (8,794)

Excess (deficiency) of revenue

over expenditures 505,243 762,286 992,440 230,154

Other Financing Sources (Uses)Operating transfer out (177,760) (177,760) (1,049,383) (871,623)

Total other financing sources (177,760) (177,760) (1,049,383) (871,623)

Net change in fund balance 327,483 584,526 (56,943) (641,469)Fund balance at beginning of year 308,905 308,905 308,905

Fund balance at end of year $ 636,388 $ 893,431 $ 251,962 $ (641,469)

See report of independent auditors.

26


_

MCCRADY HESS&A CERTIFIED PUBLIC ACCOUNTANTS

Independent Auditor's Report on Internal Control OverFinancial Reporting and on Compliance and Other Matters Based

On an Audit of Financial Statements Performed in AccordanceWith Government Auditing Standards

To the Board of Directors of Mason Classical Academy, Inc.A Charter School and Component Unit of the DistrictSchool Board of Collier County, Florida

We have audited, in accordance with the auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in Government

Auditing Standards issued by the Comptroller General of the United States, the financialstatements of the governmental activities and each major fund of Mason Classical Academy, Inc

(the "School"), a charter school and component unit of the District School Board of Collier

County, Florida, as of and for the year ended June 30, 2016, and the related notes to thefinancial statements, which collectively comprise the School's basic financial statements, andhave issued our report thereon dated August 20, 2016:Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the School'sinternal control over financial reporting (internal control) to determine the audit procedures thatare appropriate in the circumstances for the purpose of expressing our opinions on the financial

statements, but not for the purpose of 'expressjng an opinion on the effectiveness of theSchool's internal control. Accordingly, we do not express an opinion on the effectiveness ofSchool's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow

management or employees, in the normal course of performing their assigned functions, to

prevent, or detect and correct, misstatements on a timely basis. A material weakness is a

deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable

possibility that a material misstatement of the entitys financial statements will not be prevented,or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a

combination of deficiencies, in internal control that is less severe than a material weakness, yetimportant enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraphof this section and was not designed to identify all deficiencies in internal control that might bematerial weaknesses or, significant deficiencies. Given these limitations, during our audit we

did not identify any deficiencies in internal control that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

27


Compliance and Other Matters

As part of obtaining reasonable assurance about whether the School's financial statements are

free from material misstatement, we performed tests of its compliance with certain provisions of

laws, regulations, contracts, and grant agreements, noncompliance with which could have a

direct and material effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit, and

accordingly, we do not express such an opinion. The results of our tests disclosed no instanceof noncompliance or other matters that are required to be reported under Government AuditingStandards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and

compliance and the results of that testing, and not to provide an opinion on the effectiveness ofthe entity's internal control or on compliance. This report is an integral part of an audit

performed in accordance with Government Auditing Standards in considering the entity'sinternal control and compliance. Accordingly, this communication is not suitable for any other

purpose.

This report is intended solely for the information and use of management of the School, theDistrict School Board of Collier County, Florida, the Florida Department of Education and theFlorida Auditor General and is not intended to be and should not be used by anyone other thanthese specified parties. v2*,

..

e/e.frt.oy //6--Lc_s-

Orlando, Florida

August 20, 2016

1000 Legion Place, Suite 701 Orlando, FL 32801

Office 407-478-4020 u Fax 407-894-2094 m [email protected] m www.mccradvhess.com

Members of American Institute of Certified Public Accountants and Florida institute of Certified Public Accountants


'r

Additional Information Required byRules of the Auditor General,

Chapter 10.850, Audits of C.harter Schoolsand Similar Ent:hes

!',fk;

1/44.Rk

29


MCCRADY HESSmon, CERTIFIED PUBLIC ACCOUNTANTS

Management Letter as Required by Rules of the Florida Auditor General,Chapter 10.850, Florida Statutes, Charter School Audits

To the Board of Directors of Mason Classical Academy, Inc.a Charter School and Component Unit of the DistrictSchool Board of Collier County, Florida

Report on the Financial Statements

We have audited the financial statements of Mason Classical Academy, Inc. (the "School") as ofand for the fiscal year ended June 30, 2016, and have issued our report thereon dated August20, 2016.

Auditor's Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America; the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States.

Other Reports and Schedules

We have issued our Independent Auditors Report on Internal Control over Financial Reportingand Compliance and Other Matters Based on an Audit of the Financial Statements Performed in

Accordance with Government Auditing Standards.

Prior Audit Findings

Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not

corrective actions have been taken to address findings and recommendations made in the

preceding annual financial audit report. There were no findings or recommendations in the prioryear audit report.

Official Title

Section 10.854(1)(e)5. Rules of the Auditor General, requires the name or official title of the

entity. The official title of the entity is Mason Classical Academy, Inc.

Financial Condition

Sections 10.854(1)(e)2. Rules of the Auditor General, requires that we report the results of our

determination as to whether or not the School has met one or more of the conditions describedin Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In

connection with our audit, we determined that the School did not meet any of the conditionsdescribed in Section 218.503(1), Florida Statutes.

30


Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we appliedfinancial condition assessment procedures for the School. It is managemenfs responsibility to

monitor the School's financial condition, and our financial condition assessment was based in

part on representations made by management and the review of financial information providedby same.

Transparency

Sections 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require that we report theresults of our determination as to whether the School maintains on its Web site the information

specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determinedthat the School maintained on its Web site the information specified in Section 1002.33(9)(p),Florida Statutes.

Other Matters

Section 10.854(1)(e)3., Rules of the Auditor General, requires that we address in the

management letter any recommendations to improve financial- management. In connection withour audit, we did not have any such recommendations.

Section 10.854(1)(e)4., Rules of the Auditor General, requires that we address noncompliancewith provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to

have occurred, that have an effect on the financial statements that is less than material butwhich warrants the attention of those charged with governance. In connection with our audit, we

did not have any such findings.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative AuditingCommittee, members of the Florida Senate and the Florida House of Representatives, theFlorida Auditor General, Federal and other granting agencies, the Board of Directors, and

applicable management and is not intended to be and should not be used by anyone other thanthese specified parties.

e..emoyOrlando, Florida

August 20, 2016

1000 Legion Place, Suite 703. Orlando, FL 32801

Office 407-478-4020 Fax 407-894-2094 m coaPmccradvhess.com m www.mccradvhess.com

Members of American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants


EXHIBIT

7


Accounts etc.

email: "[email protected] Joe Baird" Tuesday, August 30, 2016 at 4:16:37 PM Eastern Daylight TimeTo: email: "[email protected] Susan Turner"

Hi Susan,

I have a few questions:

• Can you provide me with a complete list of all of our financial accounts along with the location of

any relevant documents on the Google Drive for these accounts? I am currently looking in:

\Business Manager\Bank Statements\CNLVNB 16-17\July 2016 - Copy\

I can see some statements and reconciliation information in there, but I have no way of knowing ifit is complete or if there is something missing.

• Can you provide me with login credentials for the Amazon account?• According to your instructions, I should be reviewing cashflow projections. Where can I find this

information?

I'm sure I'll have more questions soon.

Thanks,

Joe



EXHIBIT

8


Re: Accounts etc.

email: "[email protected] Susan Wednesday, August 31, 2016 at 8:13:00 AM Eastern Daylight TimeTurner"To: email: "[email protected] Joe Baird"

Cash flow: MCA drive, business manager, budgets, horseshoe, then the file "cash flow 16 17 v2"

You should be receiving a link from Amazon to set up your access.

Please see attached balance sheet. This shows you all the and loans. l will also haveErin Garcia set you up with a bank login.

Thanks!


P: 239-206-2590F: 239-201-2056


Naples, FL 34104



Academy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law of theState of Florida and also to review by the school. There should be no expectation ofprivacy.

On Tue, Aug 30, 2016 at 4:16 PM, Joe Baird <[email protected]> wrote:Hi Susan,

l have a few questions:

• Can you provide me with a complete list of all of our financial accounts along with the location of

any relevant documents on the Google Drive for these accounts? l am currently looking in:


\Business Manager\Bank Statements\CNI__VNB 16-17\July 2016 - Copy\

I can see some statements and reconciliation information in there, but I have no way of knowingif it is complete or if there is something missing.

• Can you provide me with login credentials for the Amazon account?• According to your instructions, I should be reviewing cashflow projections. Where can I find this

information?

I'm sure I'll have more questions soon.

Thanks,

Joe


Attachments:

bal sheet 8.31.16.pdf 36k


8:05 AM Mason Classical Academy08/31/16 Balance SheetAccrual Basis As of August 31, 2016

Aug 31, 16

ASSETSCurrent Assets

1100 • Current Assets1111000 • Current Assets Bank

1111005 • VN Donations 165,341.161111006 • VN FEFP 362,426.661111007 • VN Payroll 70,407.831111008 • VN Operations 177,951.681111009 • VN Audit 8,500.001111010 • VN Reserve 230,048.741111011 • VN Debit Card 6,497.30

Total 1111000 • Current Assets Bank Accts 1,021,173.37

Total 1100 • Current Assets 1,021,173.37

Total Checking/Savings 1,021,173.37

Other Current Assets

1000000 • Assets

1160000 • 5/3 Securities ABT 2,244.711160001 • 5/3 Securities PFE 948.03

Total 1000000 • Assets 3,192.74

1200 • Other Current Assets

1210000 • Deposits Receivable 32,536.00

Total 1200 • Other Current Assets 32,536.00

Total Other Current Assets 35,728.74

Total Current Assets 1,056,902.11

Fixed Assets1300 • Capital Assets

1330000 • Cap Assets Buildings & Fixed Eq 3,414,692.551340000 • Furniture and Equipment 239,253.681380000 • AV Material and Software 11,650.001390000 • Accumulated Depreciation -226,580.31

Total 1300 • Capital Assets 3,439,015.92

Total Fixed Assets 3,439,015.92

TOTAL ASSETS 4,495,918.03LIABILITIES & EQUITY

LiabilitiesCurrent Liabilities

Accounts Payable2120 • Accounts Payable 27,625.25

Total Accounts Payable 27,625.25

Total Current Liabilities 27,625.25

Long Term Liabilities2300 • Long-Term Liabilities

2310001 • Long Term Liab. Note 1 167,028.212310002 • Long Term Liab. Note 2 41,754.892310003 • Long Term Liab. Note 3 41,429.532310004 • Long Term Liab. Note 4 83,505.812310005 • Long Term Liab. Note 5 41,754.892310006 • Long Term Liab. Note 6 83,509.802310007 • Long Term Liab. Note 7 25,051.822310008 • Long Term Liab. Note 8 84,177.792310009 • Long Term Liab. Note 9 663,702.252310010 • Long Term Liab. Note 10 199,223.942310011 • Long Term Liab. Note 11 99,611.972310012 • Long Term Liab. Note 12 498,059.85

Page 1


8:05 AM Mason Classical Academy08/31116 Balance SheetAccrual Basis As of August 31, 2016

Aug 31, 16

2310013 • Long Term Liab. Note 13 49,805.982310014 • Long Term Liab. Note 14 969,337.10

Total 2300 • Long-Term Liabilities 3,047,953.83

Total Long Term Liabilities 3,047,953.83

Total Liabilities 3,075,579.08

Equity30000 • Opening Balance Equity 3,192.7432000 • Unrestricted Net Assets 1,062,760.15Net Income 354,386.06

Total Equity 1,420,338.95

TOTAL LIABILITIES & EQUITY 4,495,918.03

Page 2


Google Drive documents

email: "[email protected] Kelly Lichter" Friday, September 2, 2016 at 1:12:41 PM Eastern Daylight TimeTo: email: "[email protected] Laura Miller, email: "[email protected] Byron Donalde, email:

"[email protected] Joe Baird"Cc: email: "[email protected] David Hull", email: "[email protected] Susan Turner", email:

"[email protected] Chuck Marshall"

Please do not respond to this email.

Good afternoon! I uploaded two documents to the google drive under our next meeting(9/6/16). One is "Finance Oversight Committee" and the other is the "2016-2017

Fundraising/Event Tentative Calendar."

Please review prior to the meeting and come prepared to discuss. Thank you.

Regards,Kelly Lichter, President

(239) 285-3599


EXHIBIT

10


Treasurer Report

email: "[email protected] Joe Baird" Monday, September 5, 2016 at 9:27:57 AM Eastern Daylight TimeTo: email: "[email protected] Laura Miller, email: "[email protected] Kelly Lichter,, email:

"[email protected] Byron Donalde, email: "[email protected] Susan Turner, email:

"[email protected] Chuck Marshall"

* Do not reply to this email

l have attached the Treasurer Report for tomorrow's meeting.

Joe

Pursuant to School Board policy and Mason Classical Academy administrative procedures,this e-mail is the property of Mason Classical Academy andto be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school, There should beno expectation of privacy.

Attachments:

MCA Treasurers Report 9-6-16.pdf 113k


Account Balance as of 7/31/2016

1111005 • VN Donations $140,618.261111006 • VN FEFP $259,246.741111007 • VN Payroll $83,601.081111008 • VN Operations $373,367.881111009 • VN Audit Account $8,500.001111010 • VN Reserve $230,048.741111011 • VN Debit Card $6,907.02

I have examined the financial statements as well as bank statements and reconciliation reports for July 2016 for

the accounts listed above. I have found no discrepancies or irregularities of any kind.

Regards,

Joseph BairdTreasurer

September 5, 2016


MASON CLASSICAL ACADEMYMASON

3073 South Horseshoe Drive

Naples, Florida 34104

(239) 227-2838 l WWW,MASONACADEMY.COM

NIZIESE,

EXHIBIT

1 1


Re: Tonight's Board Agenda

email: lbaird©masonacademy.com Joe Baird" Tuesday, September 6, 2016 at 1:19:22 PM Eastern Daylight TimeTo: email: "cmarshall©masonacademy.com Chuck Marshall"Cc: email: "jnolan©masonacademy.com Jim Nolan"

Mr. Nolan,

l believe your suggestion is already going to be a topic of conversation this evening. We will be

discussing the role of the Financial Oversight Committee as it relates to the 403(b) plan among other

things.

Feel free to submit a community comment if you feel that your suggestion was not adequatelyrepresented in the discussion.

Joe

On Tue, Sep 6, 2016 at 11:59 AM, Chuck Marshall <[email protected]> wrote:

Mr. Baird can bring it up in his board comments.

Chuck Marshall


Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of Mason Classical Academy and to beused for official business only. In addition, messages sent through this system are subject to the Public Records Law of the State of Florida and also to review

by the school. There should be no expectation of privacy.

From: Jim Nolan [mailto:[email protected]]Sent: Tuesday, September 6, 2016 11:51 AM

To: Chuck Marshall <[email protected]>Cc: Joe Baird <[email protected]>Subject: Tonight's Board Agenda

Hello, Chuck,

l would like to recommend to the Board that they move responsibility for monitoring the 403(b)Retirement Plan from the existing "Team" arrangement to a more formal, and correct, process wherethis becomes the responsibility of the Finance Committee.


At what point in the proceedings this evening would it be most appropriate for me to make this

suggestion?

Regards,

Jim Nolan

Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of Mason Classical Academy and to beused for official business only. In addition, messages sent through this system are subject to the Public Records Law of the State of Florida and also to review

by the school. There should be no expectation of privacy.




EXHIBIT

12


Financial Oversight Committee

email: "[email protected] Mason Classical Tuesday, September 20, 2016 at 1:48:03 PM Eastern Daylight Time

Academy"To: email: "[email protected]"

Having trouble viewing this email? Click here

Dear MCA Community,

The MCA Board of Directors is looking for volunteers to help run the Financial

Oversight Committee. If you or someone you know is interested in helping MCA in this

capacity, please complete the attached application and return it to Joe Baird

([email protected]) prior to 9/24/2016.

The purpose of this committee is to provide financial oversight for the school byproviding recommendations for improvement to the Board of Directors. Some of the

responsibilities include:

1. Review MCA 403B Retirement Plan

2. Assist with auditor selection

3. Review internal controls

4. Review financial policies

5. Review IRS 990 form

2/12/2020 4:40 PM Electronically Filed: Hillsborough County/13th Judicial Circuit Page77...............................

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6. Review insurance policies

7. Ensure compliance with state and federal regulations

8. Review financial statements

The committee typically will meet quarterly. If you have qualifications which can be ofuse to a financial oversight committee and the desire to contribute to MCA, this is a

great way to help out. We would love to hear from you!

Sincerely,

Joe Baird

Click here for the Financial Oversight Committee Application.

NONDISCRIMINATORY POLICYMason Classical Academy admits students of any race, color, national and ethnic origin to all the rights,privileges, programs and activities generally accorded or made available to students at the Academy. It

does not discriminate on the basis of race, color, national and ethnic origin in administration of its

educational policies, admissions policies, athletics and other school-administered programs.

Mason Classical Academy is a 501(0)3 Non-Profit Corpoolion

Your tax-deductible contribution will fund the Academy so it can prepare itsstudents to be leaders in their homes and communities, entrepreneurs in business,and statesmen in government.

Through your generosity and the Acaderny's rigorous curriculum, Mason Classical

Academy will provide a tuition-free classical K-12 education with a constant viewtowards developing exceptional American citizens. Thank you for supportingMason Classical Academy,

Click here to make a secure gift online using your credit card

STAY CONNECTED

r


Mason Classical Academy, 3073 South Horseshoe Drive, Naples, FL 34104

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EXHIBIT

13


Re: amazon purchasing

email: "[email protected] Joe Baird" Thursday, September 29, 2016 at 1:15:18 PM Eastern Daylight TimeTo: email: "[email protected] Susan Turner"Cc: email: "[email protected] David Hull"

Thank you, Mrs. Turner.

Joe

On Thu, Sep 29, 2016 at 11:41 AM, Susan Turner <[email protected]> wrote:

Hello, Mr.

Baird-,Please see attached documentation supporting the school's purchase of amazon gift cards from Scrip,and the use of those cards to purchase books and supplies on amazon.com.

A note on amazon purchasing-

We may place a $3,000.00 order for books on amazon. However, this purchase will actually be

charged to our debit card or applied to a gift card only when items within the order are shipped. Thisresults in hundreds of transactions. l reconcile every single one, but most of my amazon records are

not scanned.

Since you have access to MCAs amazon account, you are able to see all purchases and pull reportsfor account activity. You are also welcome to audit my paper files for amazon purchases.

I hope the attached satisfies any questions you had regarding the amazon gift card purchases. PleaseI let me know if you have additional questions.

Thank You



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Susan RimerBusiness Manager

P: 239-206-2590F: 239-201-2056


Naples, FL 34104


Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of Mason ClassicalAcademy and to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law ofthe State of Florida and also to review by the school. There should be no expectation ofprivacy.




Attachments:

amazon gift card activity 8.4.16 part of 3000 pg 2.PNG 106k

amazon gift card activity 9.8.16.PNG 226k

amazon gift card activity 8.2.16 500.PNG 180k

amazon gift card activity 8.4.16 part of 3000.PNG 106k

amazon gift card activity 8.4.16 4000 partial 500.PNG 139k

amazon gift card activity 9.1.16 2000 and 1500.PNG 90k

amazon gift card activity 8.8.16 4000 partial 3500.PNG 94k

amazon gift card activity 8.9.16 part of 5000 order.PNG 68k

amazon gift card activity 8.9.16 part of 5000 pg 2.PNG 178k


)sWwww.ama.zon.comigpfcss/gc/baiancefref=gcLya_bal_pag_num_ne=UTFB&page=8&sort=date

)csic& littpwwei.umb.coFr: HSA Dired Enrollmen Register for Ernploye..;- BBT 41031a iZii) Ad Valorera Exerriptl- mewMoridaschoolchc NonprofitAccti,':•.

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August 5, 201.6 Payment towards Amazon.com order (103-7168675-0706657) $-256.93

August 8, 2016 Gift card claim (dairn code xxxx-moccoc-8DME) $500.00

August 8, 2016 Gift card claim (claim code xxxx-moconc-33.3Z) $500.00

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EXHIBIT

14


Finance Committee Purpose and Applicants

email: "[email protected] Joe Baird" Sunday, October 2, 2016 at 3:08:38 PM Eastern Daylight Time

To: email: "[email protected] Kelly Lichter,, email: "[email protected] Byron Donalds", email:

"[email protected] Laura Miller, email: "[email protected] David Hull"

Do not reply to this email.

Please review the two documents I have uploaded to the Drive for the upcoming board meeting:

• FinanceCommitteePurpose.pdf• FinanceCommitteeApplicantList.pdf

When discussing individual candidates, please refer to them by the letter next to their name instead of byname.

Please also come prepared to discuss and vote on the proposed purpose of the Finance Committee.

Thanks,

Joe



EXHIBIT

15


Resignation

email: "jbaird©masonacademy.com Joe Baird" Thursday, October 6, 2016 at 9:50:03 AM Eastern Daylight TimeTo: email: "[email protected] Kelly Lichter"Cc: email: "[email protected] Joe Baird"

Kelly,

Please accept the attached letter as notice of my immediate resignation from the MCA board ofdirectors.

Please let me know if you have any questions.

Thank you.

Joe


Attachments:

Joseph_Baird_Resignation.pdf 107k


10/6/2016

Joseph Baird

14338 Tuscany Pointe Trl

Naples, FL 34120

Mrs. Kelly Lichter

3073 South Horseshoe Drive, Suite 104

Naples Florida 34104

Dear Mrs. Lichter,

Please accept this letter as notice of my resignation from the Mason Classical Academy Board of

Directors effective immediately.

I am sorry that my position on this board has been so short, but I feel it is in the best interest of all partiesinvolved if we part ways.

Sincerely,

•al

Joseph Baird


EXHIBIT

17


Re: Baird Meeting

email: "[email protected] Joe Baird" Friday, February 16, 2018 at 9:13:02 AM Eastern Standard TimeTo: email: "[email protected] David Hull"Cc: email: "[email protected] Sarah Baird"

Hi David,

I want to thank you for the efforts you are making - it means a lot to us. I think you and I share a

common vision for what the school should be, even if we don't always see eye to eye on everything. Ialso want to repeat what Sarah has told you in the past: you are one of the very few people that we are

willing to entrust our children's formation to. That is one of the highest compliments I can pay anyone.

I want to apologize for my behavior in our meeting the other day. I became upset and allowed myemotions to dictate a lot of things that were said. Consequently, I'm afraid I did a bad job of articulatingour concerns, and it looks like I miscommunicated some very important things. I have a terrible tendencyto become combative when faced with differing views and opinions. For that I'm very sorry, and I am

going to take a back seat in this conversation because I think my involvement is counter productive.Sarah is going to handle things from here. Please know that behind my rough exterior is someone who

greatly appreciates the hard work you do.

Our concerns are nonetheless real though, and I don't think they are insurmountable. Sarah is going toclear things up when she meets with you, and she is making great progress in talking directly to a

number of teachers. You do have a lot of great teachers at MCA.

Thanks for your understanding and willingness to address our concerns.

Joe


EXHIBIT

1 8


From: Joe Baird jbaird123@gmaiLcom,Subject: Re: Tuesday MCA Board Meeting

Date: May 24, 2018 at 3:40 PMTo: Chuck Marshall [email protected]: Sarah Baird [email protected], David Hull [email protected], Kelly Lichter [email protected]

Mr. Marshall,

It's a simple question really, and as the compliance officer I know you understand this.

Is there a policy at MCA forbidding homeschoolers from participating in sports?

Thanks,

Joe

On Thu, May 24, 2018 at 3:30 PM, Chuck Marshall <[email protected]> wrote:

I have found no Florida High School Athletic Association rule that allows Homeschool students to participate in Charter School

sports teams.

You have not presented a Florida High School Athletic Association rule that allows Homeschool students to participate in CharterSchool sports teams.

If such a rule exists, it would also have to say that Charter schools "musr allow home school students to participate in their sportsprogram. Since there are thousands of home school students, Chatter schools would have to leave the Florida High School Athletic

Association, if very many applied.

Now, for us to proceed, you might want to provide why you think Homeschool students are "allowed" to participate in Charter School

sports teams.

Chuck Marshall

LlasDn Classical Acaderny

Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of MasonClassical Academy and to be used for official business only. In addition, messages sent through this system are subject to thePublic Records Law of the State of Florida and also to review by the school. There should be no expectation of privacy.

From: Joe Baird <[email protected]>Sent: Thursday, May 24, 2018 3:18 PMTo: Chuck Marshall <[email protected]>Cc: Sarah Baird <sbaird76@qmaiLcom>; Kelly Uchter <[email protected]>; David Hull <[email protected]>Subject: Re: Tuesday MCA Board Meeting

Again, you didn't answer my question.

If home schoolers are not permitted to participate in sports at MCA, I would like to know why not. I can only think of 2 reasons:

1. It is illegal for home schoolers to attend2. MCA has a policy banning home schoolers

Which of those two reasons is it?

Joe


On Thu, May 24, 2018 at 3:12 PM, Chuck Marshall <[email protected]> wrote:

I have not found any rule or statute that allows Home schoolers to join a Charter School sports teams. That is why I asked youto provide your rationale on how Homeschool students can be allowed to join a Charter school sports team.

Chuck Marshall



From: Joe Baird <[email protected]>Sent: Thursday, May 24, 2018 2:56 PMTo: Chuck Marshall <crnarshallgrnasonacademy.com>Cc: Sarah Baird <[email protected]>; Kelly Lichter <[email protected]>; David Hull<[email protected]>Subject: Re: Tuesday MCA Board Meeting

Mr. Marshall,

You didn't answer my question. I simply would like to know if we are legally forbidden from participating in sports at MCA or if thisI is a policy of MCA to ban homeschoolers.

Thanks,

Joe

On Thu, May 24, 2018 at 2:52 PM, Chuck Marshall <cmarshallOmasonacademy.com> wrote:

Mr. Baird,

I am the MCA Compliance Officer. One of my responsibilities is to answer questions like yours. I would like to helpnavigate us through this question by starting from the beginning:

1. What gives you the impression that Charter schools must take on Home School students onto their sports teams?What statute, rule or other requirement requires that? Please provide the link and exact language you believe

requires it.

If it is an extract from this document, I found the following words In blue that you may be referencing. You will note that it

only applies to public schools operated by the district. MCA is not operated by the district. It is operated by the MCA Board.

V. Home Education Students —

These student must be registered with the Home Education Office of the school district (County) in which they reside. As pers. 1006.15(3)(c), Florida Statutes, these students are eligible to participate at:

The public school the student would be assigned according to district school board attenda»ce area policies (i.e. zoned

school); or

• The public school, operated by the school district. the student could choose to attend according to the "Controlled OpenEnrollmenr provisions of the school district and provided the deadlines established in the provisions are rnet by the student


crioice OT scnooi witnour neeuing a reason or waiver, provioeo a seat wouie oe avallaole):

or • A Home Education Cooperative;

or • Any private school.

I hope this answers your question.

Chuck Marshall


Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property ofMason Classical Academy and to be used for official business only. In addition, messages sent through this system are

subject to the Public Records Law of the State of Florida and also to review by the school. There should be no expectation of

privacy.

From: Joe Baird <[email protected]>Date: May 24, 2018 at 1:30:44 PM EDTTo: David Hull <dhullgmasonacademy.com>Cc: Sarah Baird <[email protected]>, Kelly lichter <[email protected]>Subject: Re: Tuesday MCA Board Meeting

Mr. Hull,

Could you clarify something? ls there a law prohibiting home schoolers from

participating in sports at MCA? lf so, could you direct me to this law?

Thanks,

Joe

On Thu, May 24, 2018 at 12:14 PM, David Hull <[email protected]> wrote:

Hello Mrs. Baird,

The reason it is not on the board agenda is because we have discussed with our

attorney, and it has been firmly established that home school students mayparticipate in sports at their zoned school, but not at Mason Classical Academy.MCA will not have home school students participate in its sports program. Thedocumentation you sent prior does not pertain to our status.

l have bcc'd our attorney on this email in case he would like to participate in this

discussion.

Best regards,

David Hull, Principal


On May 24, 2018, at 12:02 PM, <[email protected]><sbaird76@gmaiLcom> wrote:


Hi David,

l was just looking at the agenda for theBoard meeting this Tuesday and l noticedthat the issue of participation in MCA

sports for home schoolers is not listed. lknow you mentioned that you woulddiscuss this at the June meeting, butthere is very little on the agenda for this

upcoming meeting so l was wondering ifthere is a reason it can't be added to thisone.

Thanks!

Sarah Baird

Pursuant to School Board policy and Mason Classical Academy administrativeprocedures, this e-rnail is the property of Mason Classical Academy and to be usedfor official business only. In addition, messages sent through this system are subjectto the Public Records Law of the State of Florida and also to review by the school.There should be no expectation of privacy.

Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property ofMason Classical Academy and to be used for official business only. In addition, messages sent through this system are


privacy.

Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mall is the property ofMason Classical Academy and to be used for official business only. In addition, messages sent through this system are


privacy.


Pursuant to School Board policy and Mason Classical Academy administrative procedures, this e-mail is the property of Mason Classical Academyand to be used for official business only. In addition, messages sent through this system are subject to the Public Records Law of the State ofFlorida and also to review by the school. There should be no expectation of privacy.


Documents

mca-info.weebly.com€¦ · Fwd: donations email: "[email protected] Kelly LichteC Monday, August 15, 2016 at 2:58:28 PM Eastern Daylight Time To: email: "[email protected]