CHARLES F CHAPMAN SCHOOL OF SEAMANSHIP INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CHARLES F CHAPMAN SCHOOL OF SEAMANSHIP INC (EIN 59-1416396)
Tax period: 2022-10-01 to 2023-09-30
Filed: 2024-02-09
IRS object ID: 202420409349300307
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-09T07:55:30-05:00	ReturnTs
Tax Period End	2023-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	472814883	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MARI HUFF CPA PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	701 S COLORADO AVENUE SUITE 2	AddressLine1Txt
City	STUART	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34994	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	591416396	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES F CHAPMAN SCHOOL OF	BusinessNameLine1Txt
Business Name Line2	SEAMANSHIP INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt
Phone	7722838130	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4343 SE ST LUCIE BLVD	AddressLine1Txt
City	STUART	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34997	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES W ALLEN II	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7722838130	PhoneNum
Signature	2024-01-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAMES	PersonFirstNm
Person Last	ALLEN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARI HUFF CPA	PreparerPersonNm
PTIN	P00761938	PTIN
Phone	7728882042	PhoneNum
Preparation	2024-02-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAMES W ALLEN II	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9166 SE MERCURY STREET	AddressLine1Txt
City	HOBE SOUND	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33455	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,469,782	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CHAPMAN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1972	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	TO MEET THE CHANGING AND EXPANDING EDUCATIONAL AND TRAINING NEEDS OF PROFESSIONAL MARINERS AND OTHER MARINE INDUSTRY SPECIALISTS AS WELL AS SERIOUS RECREATIONAL BOATING FOR MEN AND WOMEN	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	18	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$623,576	PYContributionsGrantsAmt
CY Contributions Grants	$567,831	CYContributionsGrantsAmt
PY Program Service Revenue	$1,378,619	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,579,776	CYProgramServiceRevenueAmt
PY Investment Income	$146,675	PYInvestmentIncomeAmt
CY Investment Income	-$18,844	CYInvestmentIncomeAmt
PY Other Revenue	$78,034	PYOtherRevenueAmt
CY Other Revenue	$29,597	CYOtherRevenueAmt
PY Total Revenue	$2,226,904	PYTotalRevenueAmt
CY Total Revenue	$2,158,360	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$980,165	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,065,464	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$96,061	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,240,620	PYOtherExpensesAmt
CY Other Expenses	$1,380,645	CYOtherExpensesAmt
PY Total Expenses	$2,220,785	PYTotalExpensesAmt
CY Total Expenses	$2,446,109	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,119	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$287,749	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,982,985	TotalAssetsBOYAmt
Total Assets EOY	$4,637,803	TotalAssetsEOYAmt
Total Liabilities BOY	$468,645	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$411,212	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,514,340	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,226,591	NetAssetsOrFundBalancesEOYAmt
Mission	TO MEET THE CHANGING AND EXPANDING EDUCATIONAL AND TRAINING NEEDS OF PROFESSIONAL MARINERS AND OTHER MARINE INDUSTRY SPECIALISTS AS WELL AS SERIOUS RECREATIONAL BOATING FOR MEN AND WOMEN	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,133,053	ExpenseAmt
Revenue	$1,579,776	RevenueAmt
Desc	TEACHING PROGRAM INSTRUCTION AND PRACTICAL TRAINING IN MARITIME SKILLS TO APPROXIMATELY 945 STUDENTS DURING THE CURRENT YEAR.	Desc
Total Program Service Expenses	$2,133,053	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	18	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	Yes (true)	Form8282PropertyDisposedOfInd
Form8282 Filed	19	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	Yes (true)	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KATHY PADULA	PersonNm
Phone	7722838130	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4343 SE ST LUCIE BLVD	AddressLine1Txt
City	STUART	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34997	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JENNIFER CASTLE FIELD
PAST PRESIDE	40.00	Yes (X)	Yes (X)	$146,000	$0	$26,000
JAMES W ALLEN II
PRESIDENT	40.00	Yes (X)	Yes (X)	$73,800	$0	$5,200
CHARLES CONIGLIARO
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
THOMAS E DANTI
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
SHAUN T PLYMALE ESQ
SECTY CORP A	0.50	Yes (X)	Yes (X)	$0	$0	$0
VOLNEY P BAYLEY JR
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
MICHAEL R KOPLAS
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
F SHEILDS MCMANUS
CHAIRMAN	0.50	Yes (X)	Yes (X)	$0	$0	$0
RUTH PIETRUSZEWSKI
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
ALETA SMITH
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
THOMAS C SUITS
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
THOMAS E WHITTINGTON
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
CHARLES K WILCOX
VICE PRESIDE	0.50	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$219,800	TotalReportableCompFromOrgAmt
Total Other Compensation	$31,200	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$567,831	AllOtherContributionsAmt
Noncash Contributions	$553,862	NoncashContributionsAmt
Total Contributions	$567,831	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	$1,327,738	$1,327,738
DORMITORY FEES	$190,722	$190,722
AUXILIARY ACTIVITIES	$36,416	$36,416
REGISTRATION FEES	$24,900	$24,900

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,579,776	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,391	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,391	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$34,320	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$4,723	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$29,597	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,597	TotalRevenueColumnAmt
Related Or Exempt Func Income	$29,597	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$286,464	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$306,699	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$20,235	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$20,235	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$20,235	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,158,360	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,590,529	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$278,614	TotalAmt
Program Services	$278,614	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$591,396	TotalAmt
Program Services	$415,270	ProgramServicesAmt
Management And General	$120,972	ManagementAndGeneralAmt
Fundraising	$55,154	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$42,817	TotalAmt
Program Services	$24,751	ProgramServicesAmt
Management And General	$12,819	ManagementAndGeneralAmt
Fundraising	$5,247	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$90,105	TotalAmt
Program Services	$81,428	ProgramServicesAmt
Management And General	$8,608	ManagementAndGeneralAmt
Fundraising	$69	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$62,532	TotalAmt
Program Services	$49,873	ProgramServicesAmt
Management And General	$8,695	ManagementAndGeneralAmt
Fundraising	$3,964	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$849	TotalAmt
Management And General	$849	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,250	TotalAmt
Management And General	$27,250	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,734	TotalAmt
Program Services	$1,734	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$102,922	TotalAmt
Program Services	$96,686	ProgramServicesAmt
Fundraising	$6,236	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,596	TotalAmt
Program Services	$25,154	ProgramServicesAmt
Management And General	$1,093	ManagementAndGeneralAmt
Fundraising	$349	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$284,980	TotalAmt
Program Services	$278,535	ProgramServicesAmt
Management And General	$6,134	ManagementAndGeneralAmt
Fundraising	$311	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$69	TotalAmt
Program Services	$66	ProgramServicesAmt
Management And General	$2	ManagementAndGeneralAmt
Fundraising	$1	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$325,121	TotalAmt
Program Services	$311,973	ProgramServicesAmt
Management And General	$13,064	ManagementAndGeneralAmt
Fundraising	$84	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$91,287	TotalAmt
Program Services	$82,599	ProgramServicesAmt
Management And General	$8,384	ManagementAndGeneralAmt
Fundraising	$304	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
CONTRACT LABOR	$276,100	$276,100
COURSE RELATED EXPENSE	$129,773	$128,041	$1,432	$300
COMPUTER AND INTERNET	$66,557	$59,052	$6,243	$1,262
FUEL & OIL	$23,177	$23,177

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,230	TotalAmt
Management And General	$1,450	ManagementAndGeneralAmt
Fundraising	$22,780	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,446,109	TotalAmt
Program Services	$2,133,053	ProgramServicesAmt
Management And General	$216,995	ManagementAndGeneralAmt
Fundraising	$96,061	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$730,029	BOYAmt
EOY	$518,940	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$9,200	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$266,972	BOYAmt
EOY	$158,585	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$45,412	BOYAmt
EOY	$44,020	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,054,761	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,151,880	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,931,603	BOYAmt
EOY	$3,902,881	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,969	BOYAmt
EOY	$4,177	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,982,985	BOYAmt
EOY	$4,637,803	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$167,660	BOYAmt
EOY	$102,821	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$300,985	BOYAmt
EOY	$308,391	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$468,645	BOYAmt
EOY	$411,212	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,514,340	BOYAmt
EOY	$4,056,005	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$170,586	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,514,340	BOYAmt
EOY	$4,226,591	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,982,985	BOYAmt
EOY	$4,637,803	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$287,749	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,965,695	OtherCostOrOtherBasisAmt
Book Value	$1,965,695	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,198,833	OtherCostOrOtherBasisAmt
Depreciation	$3,151,880	DepreciationAmt
Book Value	$46,953	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,012,648	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED TUITION	Desc
Amt	$308,391	Amt

Field	Value	IRS element (for citing)
Total Liability	$308,391	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,158,360	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,158,360	RevenueSubtotalAmt
Total Revenue Per Form990	$2,158,360	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,446,109	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,446,109	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,446,109	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, LINE 3	FormAndLineReferenceDesc
Explanation	ALL ADVERTISEMENTS AND SCHOOL LITERATURE PROMOTING THE SCHOOL INCLUDE THE SCHOOL'S NONDISCRIMINATION POLICY.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JENNIFER CASTLE FIELD	PersonNm
Title	PAST PRESIDENT	TitleTxt
Base Compensation Filing Org	$146,000	BaseCompensationFilingOrgAmt
Nontaxable Benefits Filing Org	$26,000	NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org	$172,000	TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Boats And Planes BoatsAndPlanesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	29	ContributionCnt
Noncash Contributions Rpt F990	$459,950	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	ENGINE	1	$9,000	APPRAISAL
Yes (X)	ARVERTISING	1	$83,912	SERVICE VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	COPIES OF FORM 990 ARE SENT TO EACH BOARD MEMBER.
FORM 990, PAGE 6, PART VI, LINE 12C	ALL BOARD MEMBERS AND OFFICERS OF THE SCHOOL ARE REQUIRED TO DISCLOSE OR UPDATE ANNUALLY (OR MORE FREQUENTLY) ANY INFORMATION THAT COULD GIVE RISE TO CONFLICTS OF INTERST. A DISCUSSION OF ANY ISSUES IS THEN VOTED UPON AND RESOLVED AT THAT TIME.
FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD'S POLICY IS TO SET THE PRESIDENT'S SALARY AND TO DETERMINE A SALARY CAP FOR OTHER EMPLOYEES WITH WHICH THE PRESIDENT WILL THEN HAVE THE FLEXIBLITY TO DETERMINE AN EMPLOYEE'S SALARY OR WAGE UNDER THE GUIDELINE OF THE CAP.
FORM 990, PAGE 6, PART VI, LINE 15B	STATISTICAL DATA FOR NON-PROFITS IS OBTAINED AND PRESENTED TO THE BOARD MEMBERS FOR DISCUSSION AND APPROVAL BY THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19	THE SCHOOL REVIEWS ALL REQUESTS FOR PUBLICALLY AVAILABLE DOCUMENTS ON A CASE BY CASE BASIS AND RESPONDS ACCORDINGLY.