MCCALLIE SCHOOL INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MCCALLIE SCHOOL INC (EIN 62-0475837)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-02-20
- IRS object ID
- 202430519349301013
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-20T10:45:20-06:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET NW SUITE 1600 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620475837 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MCCALLIE SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ELIZABETH WILSON | InCareOfNm |
| Business Name Control | MCCA | BusinessNameControlTxt |
| Phone | 4236248300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILSON ELIZABETH A | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4046248300 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Elizabeth | PersonFirstNm |
| Person Last | Wilson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SABRE J LINAHAN | PreparerPersonNm |
| PTIN | P01372980 | PTIN |
| Phone | 4048746244 | PhoneNum |
| Preparation | 2024-05-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| 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 | A LEE BURNS III | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $75,890,404 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MCCALLIE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1905 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | FOR THE CONDUCT OF A PRIVATE DAY and BOARDING SCHOOL SERVING BOYS IN GRADES 6-12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 561 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $162,788 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $161,788 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,184,049 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,991,524 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $40,543,266 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $44,139,631 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,467,533 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,117,584 | CYInvestmentIncomeAmt |
| PY Other Revenue | $162,094 | PYOtherRevenueAmt |
| CY Other Revenue | $357,561 | CYOtherRevenueAmt |
| PY Total Revenue | $79,356,942 | PYTotalRevenueAmt |
| CY Total Revenue | $63,606,300 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,173,153 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,641,795 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,228,257 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,118,529 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,214,285 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,871,983 | PYOtherExpensesAmt |
| CY Other Expenses | $20,256,512 | CYOtherExpensesAmt |
| PY Total Expenses | $50,273,393 | PYTotalExpensesAmt |
| CY Total Expenses | $57,016,836 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $29,083,549 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,589,464 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $251,954,499 | TotalAssetsBOYAmt |
| Total Assets EOY | $266,197,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $42,099,266 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $42,611,081 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $209,855,233 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $223,586,436 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MCCALLIE IS A PRIVATE SCHOOL WITH STATE-OF-THE-ART FACILITIES NESTLED ON 100 ACRES ON CHATTANOOGA'S MISSIONARY RIDGE. SINCE 1905, MCCALLIE HAS REMAINED COMMITTED TO PROVIDING AN OUTSTANDING COLLEGE PREPARATORY EDUCATION PROGRAM FOR BOYS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $49,059,679 | ExpenseAmt |
| Grant | $11,641,795 | GrantAmt |
| Revenue | $44,161,495 | RevenueAmt |
| Desc | MCCALLIE PROVIDED 978 STUDENTS IN 6TH THROUGH 12TH GRADES WITH EDUCATIONAL AND ACADEMIC SERVICES. BOARDING AND DAY STUDENTS PARTICIPATE IN OVER 40 STUDENT-CENTERED ORGANIZATIONS AND AN OUTSTANDING ARRAY OF EXTRA-CURRICULAR ACTIVITIES. THESE INCLUDE NATIONALLY RECOGNIZED PROGRAMS IN ATHLETICS, IN THE ARTS, AND COMMUNITY SERVICE. | Desc |
| Total Program Service Expenses | $49,059,679 | 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 | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | 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 | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | 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 | Yes (true) | 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 | 150 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 561 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH WILSON | PersonNm |
| Phone | 4236248300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A LEE BURNS III | ||||||||||
| Head of School | 40.0 | 0.0 | Yes (X) | $598,702 | $0 | $175,639 | ||||
| KENNETH A SHOLL | ||||||||||
| Assistant Head of School | 40.0 | 0.0 | $257,330 | $0 | $20,004 | Yes (X) | ||||
| STEVEN B HEARN | ||||||||||
| VP for Advancement | 40.0 | 0.0 | $244,214 | $0 | $32,213 | Yes (X) | ||||
| Elizabeth A Wilson | ||||||||||
| Chief Financial Officer | 40.0 | 0.0 | Yes (X) | $188,301 | $0 | $48,311 | ||||
| Andrew C Hirt | ||||||||||
| Dean of Enrollment Management | 40.0 | 0.0 | $178,314 | $0 | $32,906 | Yes (X) | ||||
| Scotty L Jones | ||||||||||
| Middle School Principal | 40.0 | 0.0 | $129,587 | $0 | $55,614 | Yes (X) | ||||
| Craig A Ingvalson | ||||||||||
| Director of Strategic Planning | 40.0 | 0.0 | $154,653 | $0 | $26,838 | Yes (X) | ||||
| Ralph J Potter | ||||||||||
| Head Football Coach | 40.0 | 0.0 | $150,581 | $0 | $17,380 | Yes (X) | ||||
| Robert K Walker | ||||||||||
| Former Head of School | 0.0 | 0.0 | $154,653 | $0 | $0 | Yes (X) | ||||
| Henry L Hopping | ||||||||||
| Upper School Principal | 40.0 | 0.0 | $131,519 | $0 | $15,924 | Yes (X) | ||||
| Jamie Baker | ||||||||||
| Director of Marketing and Comm | 40.0 | 0.0 | $115,144 | $0 | $9,614 | Yes (X) | ||||
| Benjamin G Brock | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Stanley M Brock | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| James W Burns | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Samuel H Campbell IV | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Kyle W Eiselstein | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Johnny O Graham | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| E Andrews Grinstead | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Robert Faucette Huffaker Jr | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Dr Seong-Joo Jeong | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Graeme M Keith III | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| James J Keras III | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Haddon C Kirk | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Alan L Lebovitz | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Michael G Mathis | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Parke S Morris | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| W Allen Morris | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| N Carter Newbold IV | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Ward Petty | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Colin M Provine | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Joseph A Schmissrauter III | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| W Brent Turner | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Jason W Walker | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Jack L Webb Jr | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| W Gary Welch | ||||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,302,998 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $434,443 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 20 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLACKBERRY FARM LLC | |||||
| 108 W CHURCH AVE | MARYVILLE | TN | 37801 | LODGING | $108,148 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| PO BOX 412015 | BOSTON | MA | 02241 | INVESTMENT ADVISORS | $225,000 |
| TKC MANAGEMENT SERVICES | |||||
| 5400 CAMERON VALLEY PKWY STE 400 | CHARLOTTE | NC | 28211 | PHYSICAL PLANT MGMT | $2,886,581 |
| SODEXO INC AFFILIATES | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15251 | DINING SERVICES | $2,754,803 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $126,802 | FundraisingAmt |
| All Other Contributions | $8,864,722 | AllOtherContributionsAmt |
| Noncash Contributions | $550,272 | NoncashContributionsAmt |
| Total Contributions | $8,991,524 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $44,139,631 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,139,631 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $44,139,631 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,783,838 | TotalRevenueColumnAmt |
| Exclusion | $2,783,838 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $138,325 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $138,325 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $138,325 | TotalRevenueColumnAmt |
| Exclusion | $138,325 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,833,825 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,500,079 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,333,746 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,333,746 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $125,376 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,208,370 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $175,167 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $126,802 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $81,087 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,080 | TotalRevenueColumnAmt |
| Exclusion | $94,080 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $768,818 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $702,938 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,880 | TotalRevenueColumnAmt |
| Exclusion | $65,880 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $59,276 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,864 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $37,412 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $59,276 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,606,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,161,495 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $162,788 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,290,493 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,945,740 | TotalAmt |
| Program Services | $9,945,740 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,696,055 | TotalAmt |
| Program Services | $1,696,055 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,814,116 | TotalAmt |
| Program Services | $892,781 | ProgramServicesAmt |
| Management And General | $659,413 | ManagementAndGeneralAmt |
| Fundraising | $261,922 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,376,428 | TotalAmt |
| Program Services | $13,887,901 | ProgramServicesAmt |
| Management And General | $347,310 | ManagementAndGeneralAmt |
| Fundraising | $1,141,217 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,171,561 | TotalAmt |
| Program Services | $576,556 | ProgramServicesAmt |
| Management And General | $425,853 | ManagementAndGeneralAmt |
| Fundraising | $169,152 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,572,388 | TotalAmt |
| Program Services | $4,726,998 | ProgramServicesAmt |
| Management And General | $313,320 | ManagementAndGeneralAmt |
| Fundraising | $532,070 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,184,036 | TotalAmt |
| Program Services | $992,384 | ProgramServicesAmt |
| Management And General | $76,680 | ManagementAndGeneralAmt |
| Fundraising | $114,972 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,986 | TotalAmt |
| Management And General | $41,986 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,750 | TotalAmt |
| Management And General | $74,750 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,090 | TotalAmt |
| Management And General | $238,090 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,486,849 | TotalAmt |
| Program Services | $3,647,396 | ProgramServicesAmt |
| Management And General | $510,866 | ManagementAndGeneralAmt |
| Fundraising | $328,587 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,451 | TotalAmt |
| Program Services | $157,225 | ProgramServicesAmt |
| Management And General | $525 | ManagementAndGeneralAmt |
| Fundraising | $39,701 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,487 | TotalAmt |
| Program Services | $372,016 | ProgramServicesAmt |
| Management And General | $78,838 | ManagementAndGeneralAmt |
| Fundraising | $98,633 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,993,436 | TotalAmt |
| Program Services | $5,266,294 | ProgramServicesAmt |
| Management And General | $481,143 | ManagementAndGeneralAmt |
| Fundraising | $245,999 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,048,139 | TotalAmt |
| Program Services | $930,988 | ProgramServicesAmt |
| Management And General | $22,029 | ManagementAndGeneralAmt |
| Fundraising | $95,122 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $744,145 | TotalAmt |
| Management And General | $744,145 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,756,583 | TotalAmt |
| Program Services | $3,380,925 | ProgramServicesAmt |
| Management And General | $338,092 | ManagementAndGeneralAmt |
| Fundraising | $37,566 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,928 | TotalAmt |
| Program Services | $314,217 | ProgramServicesAmt |
| Management And General | $212,614 | ManagementAndGeneralAmt |
| Fundraising | $15,097 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INSTRUCTIONAL SUPPLIES | $1,666,547 | $1,536,929 | $61,369 | $68,249 |
| DUES AND SUBSCRIPTIONS | $350,597 | $251,665 | $38,799 | $60,133 |
| TAXES AND LICENSES | $230,624 | $161,805 | $67,021 | $1,798 |
| ENRICHMENT | $215,042 | $215,042 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,858 | TotalAmt |
| Program Services | $106,762 | ProgramServicesAmt |
| Management And General | $10,029 | ManagementAndGeneralAmt |
| Fundraising | $4,067 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,016,836 | TotalAmt |
| Program Services | $49,059,679 | ProgramServicesAmt |
| Management And General | $4,742,872 | ManagementAndGeneralAmt |
| Fundraising | $3,214,285 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,619,741 | BOYAmt |
| EOY | $4,325,397 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $14,145,045 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,764,991 | BOYAmt |
| EOY | $6,078,873 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,677,940 | BOYAmt |
| EOY | $2,027,842 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,609 | BOYAmt |
| EOY | $27,622 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,474 | BOYAmt |
| EOY | $216,757 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,807,307 | BOYAmt |
| EOY | $2,405,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $141,839,499 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,846,995 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,180,611 | BOYAmt |
| EOY | $79,992,504 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,658,801 | BOYAmt |
| EOY | $113,504,149 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,973,751 | BOYAmt |
| EOY | $37,560,562 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,048,274 | BOYAmt |
| EOY | $5,912,996 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,954,499 | BOYAmt |
| EOY | $266,197,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,605,384 | BOYAmt |
| EOY | $3,102,686 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,831,925 | BOYAmt |
| EOY | $9,118,340 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,197,397 | BOYAmt |
| EOY | $29,246,275 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,933 | BOYAmt |
| EOY | $15,098 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,345,627 | BOYAmt |
| EOY | $1,128,682 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,099,266 | BOYAmt |
| EOY | $42,611,081 | 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 | $113,373,630 | BOYAmt |
| EOY | $121,375,997 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,481,603 | BOYAmt |
| EOY | $102,210,439 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,855,233 | BOYAmt |
| EOY | $223,586,436 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,954,499 | BOYAmt |
| EOY | $266,197,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,589,464 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,245,372 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$106,026 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $3,002,393 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,134,401 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,756,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,680,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,184,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,991,524 | CurrentTaxYearAmt |
| Total | $52,747,051 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,134,401 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,756,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,680,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,184,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,991,524 | CurrentTaxYearAmt |
| Total | $52,747,051 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,760,315 | SubstantialContributorsTotAmt |
| Public Support Total170 | $39,986,736 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,200,023 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,459,981 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,433,614 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,424,932 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,922,163 | CurrentTaxYearAmt |
| Total | $10,440,713 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $396,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $390,646 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $415,538 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $570,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $256,868 | CurrentTaxYearAmt |
| Total | $2,030,259 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $65,218,023 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $193,737,317 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61312 | PublicSupportCY170Pct |
| Public Support PY170 | 0.62339 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $147,545,870 | BeginningYearBalanceAmt |
| Contributions | $3,242,652 | ContributionsAmt |
| Investment Earnings Or Losses | $14,105,875 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,889,893 | GrantsOrScholarshipsAmt |
| Other Expenditures | $8,392,910 | OtherExpendituresAmt |
| End Year Balance | $154,611,594 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $171,826,136 | BeginningYearBalanceAmt |
| Contributions | $4,514,624 | ContributionsAmt |
| Investment Earnings Or Losses | -$19,447,951 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,911,853 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,435,086 | OtherExpendituresAmt |
| End Year Balance | $147,545,870 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $141,989,625 | BeginningYearBalanceAmt |
| Contributions | $5,366,362 | ContributionsAmt |
| Investment Earnings Or Losses | $33,261,711 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,846,048 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,945,514 | OtherExpendituresAmt |
| End Year Balance | $171,826,136 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $141,088,937 | BeginningYearBalanceAmt |
| Contributions | $3,792,990 | ContributionsAmt |
| Investment Earnings Or Losses | $3,958,222 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,760,376 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,090,148 | OtherExpendituresAmt |
| End Year Balance | $141,989,625 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $141,472,107 | BeginningYearBalanceAmt |
| Contributions | $2,396,098 | ContributionsAmt |
| Investment Earnings Or Losses | $7,207,235 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,868,703 | GrantsOrScholarshipsAmt |
| Other Expenditures | $8,117,800 | OtherExpendituresAmt |
| End Year Balance | $141,088,937 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.43200 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.43270 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.13530 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,029,467 | OtherCostOrOtherBasisAmt |
| Book Value | $14,029,467 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $93,699,463 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,676,866 | DepreciationAmt |
| Book Value | $49,022,597 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,462,284 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,987,938 | DepreciationAmt |
| Book Value | $3,474,346 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,648,285 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,182,191 | DepreciationAmt |
| Book Value | $13,466,094 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $79,992,504 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIMITED PARTNERSHIPS | Desc |
| Book Value | $37,560,562 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $37,560,562 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $723,437 |
| AGENCY FUNDS | $95,325 |
| LIABILITY FOR PENSION BENEFITS | $0 |
| ANNUITY PAYABLE | $309,920 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,128,682 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $56,201,477 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,245,372 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $247,439 | OtherRevenueAmt |
| Revenue Not Reported | $4,492,811 | RevenueNotReportedAmt |
| Revenue Subtotal | $51,708,666 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $226,030 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $11,671,604 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,897,634 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $63,606,300 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $42,470,279 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $419,219 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $419,219 | ExpensesNotReportedAmt |
| Expenses Subtotal | $42,051,060 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $226,030 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $14,739,746 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $14,965,776 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $57,016,836 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4 | McCallie's Endowment is intended to provide support to the institution in perpetuity in such categories as need-based and merit-based financial aid and faculty professional development, as well as to provide unrestricted support to the school. |
| PART X, LINE 2 | McCallie is recognized as an organization exempt from income taxes under section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. McCallie's unrelated business income is not significant. McCallie annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions McCallie takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. As of June 30, 2022, McCallie did not recognize liabilities for uncertain tax positions or associated interest and penalties. In general, McCallie is no longer subject to tax examinations for the tax years ended before June 30, 2020. |
| Part XI, Line 2D - Other Revenue on Books but not on Return | 17,644 Bad Debt Expense netted with revenue PY 81,087 + Direct Fundraising Expense 148,708 + Inventory - Cost of goods sold -------------------------- 247,439 = |
| Part XI, Line 4B - Other Revenue on Return but not on Books | 12,617 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 11,658,987 + FINANCIAL AID GRANTS -------------------------- 11,671,604 = |
| PART XII, LINE 2D - OTHER EXPENSES ON BOOKS BUT NOT ON RETURN | 65,749 Investment in Joint Venture 81,087 + Direct Fundraising Expense 123,670 + Bad Debt Expense PY 148,713 + Inventory - Cost of Goods Sold -------------------------- 419,219 = |
| PART XII, LINE 4B - OTHER EXPENSES ON RETURN BUT NOT ON BOOKS | 3,080,759 FASB 158 Pension Obligation 11,658,987 + Financial Aid grants -------------------------- 14,739,746 = |
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, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | MCCALLIE PUBLISHES ITS NON-DISCRIMINATION STATEMENT ON ITS PUBLIC WEBSITE. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (16 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|
| Central America and the Caribbean | Investments | $21,430,364 | |
| Central America and the Caribbean | Grantmaking | $331,010 | TUITION DISCOUNT |
| East Asia and the Pacific | Grantmaking | $84,500 | TUITION DISCOUNT |
| Europe (Including Iceland and Greenland) | Grantmaking | $515,500 | TUITION DISCOUNT |
| North America | Grantmaking | $620,130 | TUITION DISCOUNT |
| Sub-Saharan Africa | Grantmaking | $144,915 | TUITION DISCOUNT |
| Central America and the Caribbean | Program Services | $4,794 | ADMISSION ACTIVITY |
| Europe (Including Iceland and Greenland) | Program Services | $1,855 | ADMISSION ACTIVITY |
| North America | Program Services | $5,691 | ADMISSION ACTIVITY |
| Central America and the Caribbean | Program Services | $2,952 | ATHLETICS |
| South America | Program Services | $650 | ATHLETICS |
| North America | Program Services | $3,817 | ATHLETICS |
| Sub-Saharan Africa | Program Services | $5,000 | ATHLETICS |
| Central America and the Caribbean | Program Services | $18,861 | STUDENT TRIP |
| East Asia and the Pacific | Program Services | $72,192 | STUDENT TRIP |
| Sub-Saharan Africa | Program Services | $48,012 | STUDENT TRIP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $23,290,243 | SubtotalSpentAmt |
| Total Spent | $23,290,243 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| Tuition Discount | Europe (Including Iceland and Greenland) | 12 | $515,500 | tuition disc | FMV |
| Tuition Discount | Central America and the Caribbean | 8 | $331,010 | TUITION disc | FMV |
| Tuition Discount | Sub-Saharan Africa | 3 | $144,915 | TUITION disc | FMV |
| Tuition Discount | East Asia and the Pacific | 2 | $84,500 | TUITION disc | FMV |
| Tuition Discount | North America | 12 | $620,130 | Tuition disc | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (true) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Column C | Recipients are chosen based on financial need. |
| PART IV, QUESTION 1 | The McCallie School HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR that made transfers to foreign corporations during the year. THE TRANSFER AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 926. |
| PART IV, QUESTION 3 | The McCallie School HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR. THE INVESTMENT AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 5471. |
| PART IV, QUESTION 4 | The McCallie School (THE ORGANIZATION) IS AN INVESTOR IN ONE OR MORE "PASSIVE FOREIGN INVESTMENT COMPANIES" (PFICS). THE ORGANIZATION DID NOT RECEIVE ANY TAXABLE DISTRIBUTIONS FROM ANY OF THE PFICS DURING THE FISCAL YEAR ENDED MAY 31, 2023. FORM 8621 IS NOT BEING FILED, PURSUANT TO IRS GUIDANCE SET FORTH IN REG. SEC. 1.1291-1(E). |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ONLINE AUCTION | Event1Nm |
| Gross Receipts Event1 | $232,516 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $76,502 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $156,014 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $37,350 | OtherDirectExpensesEvent1Amt |
| Event2 | BASKETBALL TOUR | Event2Nm |
| Gross Receipts Event2 | $69,453 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $50,300 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $19,153 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $2,805 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $2,315 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $38,616 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $301,969 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $126,802 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $175,167 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $2,805 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,315 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $75,966 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $81,086 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $94,081 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| Merit Scholarships | 56 | $1,140,840 | FMV | Tuition Credit |
| Need-Based Financial Aid | 438 | $8,676,192 | FMV | Tuition Credit |
| TRIP DISCOUNTS | 52 | $128,708 | FMV | TRIP DISCOUNT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Scholarships are applied as discounts. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | 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 | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A LEE BURNS III | ||||||||||||||
| Head of School | $497,050 | $0 | $47,000 | $0 | $54,652 | $0 | $94,564 | $0 | $83,574 | $0 | $776,840 | $0 | $0 | $0 |
| STEVEN B HEARN | ||||||||||||||
| VP for Advancement | $224,214 | $0 | $20,000 | $0 | $0 | $0 | $19,225 | $0 | $21,399 | $0 | $284,838 | $0 | $0 | $0 |
| KENNETH A SHOLL | ||||||||||||||
| Assistant Head of School | $232,330 | $0 | $25,000 | $0 | $0 | $0 | $12,683 | $0 | $15,850 | $0 | $285,863 | $0 | $0 | $0 |
| Elizabeth A Wilson | ||||||||||||||
| Chief Financial Officer | $163,301 | $0 | $25,000 | $0 | $0 | $0 | $15,464 | $0 | $33,740 | $0 | $237,505 | $0 | $0 | $0 |
| Andrew C Hirt | ||||||||||||||
| Dean of Enrollment Management | $158,014 | $0 | $20,300 | $0 | $0 | $0 | $14,691 | $0 | $19,362 | $0 | $212,367 | $0 | $0 | $0 |
| Robert K Walker | ||||||||||||||
| Former Head of School | $154,653 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,465 | $0 | $159,118 | $0 | $0 | $0 |
| Craig A Ingvalson | ||||||||||||||
| Director of Strategic Planning | $139,353 | $0 | $15,300 | $0 | $0 | $0 | $12,564 | $0 | $17,224 | $0 | $184,441 | $0 | $0 | $0 |
| Ralph J Potter | ||||||||||||||
| Head Football Coach | $147,781 | $0 | $2,800 | $0 | $0 | $0 | $12,246 | $0 | $7,241 | $0 | $170,068 | $0 | $0 | $0 |
| Scotty L Jones | ||||||||||||||
| Middle School Principal | $124,287 | $0 | $5,300 | $0 | $0 | $0 | $11,265 | $0 | $45,586 | $0 | $186,438 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1A | AS A CONDITION OF EMPLOYMENT, CERTAIN EMPLOYEES ARE REQUIRED TO LIVE ON CAMPUS IN A RESIDENCE PROVIDED BY THE SCHOOL. CERTAIN EMPLOYEES RECEIVE CLEANING, MAINTENANCE, AND UTILITIES PROVIDED FOR THEIR RESIDENCE AT THE EXPENSE OF THE SCHOOL. The School provides for a social club membership for the headmaster for the transaction of School business. Business use is reimbursed to Headmaster by the School. |
| Part I, Line 4B | THE SCHOOL HAS A DEFINED BENEFIT PLAN WHICH WAS FROZEN IN 2005. CERTAIN EMPLOYEES ARE ELIGIBLE TO RECEIVE BENEFITS UNDER THIS PLAN IF THEY MET CERTAIN REQUIREMENTS IN 2005. IN 2014, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR A. LEE BURNS UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 20 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $50,000 TO THE PLAN. A. LEE BURNS, III ALSO PARTICIPATES IN A 457(B) PLAN. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $20,500 TO THE PLAN. |
| Part I, Line 7 | THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2022-23. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ALI HIRT | |||
| WIFE OF KEY EMPLOYEE | $11,300 | Salary and Benefits | false |
| Callie Sholl-Burns | |||
| Daughter of key employee | $89,702 | Salary and Benefits | false |
| Substantial Contributor | |||
| SEE SUPPL. INFO BELOW | $3,066,151 | Physical Plant Management | false |
| PATRICK SHOLL | |||
| SON OF KEY EMPLOYEE | $23,145 | COMMISSION ON REAL ESTATE TRAN | false |
| NELSON EISELSTEIN | |||
| SON OF TRUSTEE | $71,193 | SALARY AND BENEFITS | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 3, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | 35% CONTROLLED ENTITY OF SUBSTANTIAL CONTRIBUTOR | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 45 | ContributionCnt |
| Noncash Contributions Rpt F990 | $428,603 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | ASSORTED AUCTION ITEMS | Desc |
| Contribution | 179 | ContributionCnt |
| Noncash Contributions Rpt F990 | $121,669 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column B | Column B reports number of contributions received. |
| Part I, Line 32b | The McCallie School uses Benjamin F Edwards & Co as a third party to sell donated stock. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | A. LEE BURNS (OFFICER) AND JAMES W. BURNS (DIRECTOR) - FAMILY RELATIONSHIP |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY BY EACH TRUSTEE AND SENIOR ADMINISTRATOR. POTENTIAL CONFLICTS ARE REVIEWED BY THE AUDIT COMMITTEE. TRUSTEES RECUSE THEMSELVES FROM VOTING ON ANY MATTER WHERE THEY HAVE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE USES compensation studies in preparation of multi-year contracts and COMPARABILITY INFORMATION PROVIDED BY THE CHIEF FINANCIAL OFFICER on an interim basis IN DETERMINING HEADMASTER COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF DOCUMENTS ARE MAINTAINED BY THE CFO AND PROVIDED UPON REQUEST AS APPROPRIATE. |
| FORM 990, PART X, LINE 15 | During 2020, McCallie entered into a joint venture agreement with Girls preparatory school ("GPS") for the design, construction, and operation of a rowing facility consisting of a boathouse and a dock located on the Tennessee River, to be used to accommodate GPSMcCallie's respective crew programs. McCallie accounts for its 50% interest in the JV using the equity method of accounting. As of June 30, 2022 the facility is fully operational. gps IS AN UNRELaTED 501(C)(3) ORGANIZATION. |
| FORM 990, PART XI, LINE 9 | 3,080,759 FASB 158 PENSION ADJUSTMENT 65,749 - AMORTIZATION OF JOINT VENTURE 12,617 - SPLIT INTEREST AGREEMENT -------------------------- 3,002,393 = |
| FORM 990, PART XII, LINE 2C | AUDIT COMMITTEE MEETS ANNUALLY WITH AUDITORS, REVIEWS FINANCIAL STATEMENTS, MAKES ANY RECOMMENDATIONS NECESSARY TO BOARD, AND THE BOARD VOTES TO ACCEPT AUDIT AND/OR APPROVES AUDIT COMMITTEE RECOMMENDATIONS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Center for the Development of B | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Dodds Ave | AddressLine1Txt |
| City | Chattanooga | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813299796 | EIN |
| Primary Activities | research/shar | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust (3) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Investment | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 1, Column G | During the year ending June 30, 2016, the National Center for the Development of Boys ("NCDB") was incubated as a program service for the McCallie School, operating to help educators, parents, and mentors learn how to best help boys thrive and learn. The organization has formed into its own nonprofit entity and has been removed as a program service under the school. As of June 30, 2019, NCDB is a controlled section 512(b)(13) organization by McCallie School. |
| Part IV, Line 1, Column C | The Charitable Remainder Trusts are Domiciled in Tennessee, Florida, and Colorado. |