RABUN GAP-NACOOCHEE SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- RABUN GAP-NACOOCHEE SCHOOL (EIN 58-0593430)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-12
- IRS object ID
- 202301339349301000
- Schema version
- 2021v4.2
- 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 I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T22:47:58-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | 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 | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580593430 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rabun Gap-Nacoochee School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SCOTT CARLSON | InCareOfNm |
| Business Name Control | RABU | BusinessNameControlTxt |
| Phone | 7067467467 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 Nacoochee Drive | AddressLine1Txt |
| City | Rabun Gap | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30568 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY MILES | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 7067467722 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | jeffrey | PersonFirstNm |
| Person Last | miles | 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 | 2023-05-15 | 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 | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jeffrey Miles | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 Nacoochee Drive | AddressLine1Txt |
| City | Rabun Gap | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30568 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,477,850 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RABUNGAP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1903 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | RABUN GAP - NACOOCHEE SCHOOL COMBINES ITS STRONG ACADEMIC PROGRAM, MOUNTAIN SETTING, AND PRESBYTERIAN HERITAGE TO INSPIRE YOUNG PEOPLE EAGER TO LEARN AND GROW. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 286 | TotalEmployeeCnt |
| Total Volunteers | 125 | TotalVolunteersCnt |
| Total Gross UBI | $65,025 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,635,484 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,131,417 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,881,440 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,477,665 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,690,447 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,877,275 | CYInvestmentIncomeAmt |
| PY Other Revenue | $167,984 | PYOtherRevenueAmt |
| CY Other Revenue | $307,575 | CYOtherRevenueAmt |
| PY Total Revenue | $32,375,355 | PYTotalRevenueAmt |
| CY Total Revenue | $40,793,932 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,750,085 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,616,729 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,632,239 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,905,877 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $765,652 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,878,604 | PYOtherExpensesAmt |
| CY Other Expenses | $8,409,275 | CYOtherExpensesAmt |
| PY Total Expenses | $30,260,928 | PYTotalExpensesAmt |
| CY Total Expenses | $31,931,881 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,114,427 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,862,051 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $105,001,665 | TotalAssetsBOYAmt |
| Total Assets EOY | $105,462,489 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,404,014 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,809,132 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $81,597,651 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $80,653,357 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | RABUN GAP - NACOOCHEE SCHOOL COMBINES ITS STRONG ACADEMIC PROGRAM, MOUNTAIN SETTING, AND PRESBYTERIAN HERITAGE TO INSPIRE YOUNG PEOPLE EAGER TO LEARN AND GROW. LIVING OUR MOTTO, WORK, STUDY, WORSHIP, OUR COMMUNITY NURTURES AND CHALLENGES STUDENTS OF DIVERSE BACKGROUNDS AS THEY PREPARE FOR COLLEGE AND A LIFETIME OF SERVICE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $26,195,302 | ExpenseAmt |
| Grant | $11,616,729 | GrantAmt |
| Revenue | $23,268,893 | RevenueAmt |
| Desc | Instruction - Rabun Gap - Nacoochee School (RGNS) is a nearly 120-year-old independent boarding and day school providing co-education college-preparatory in grades PK through twelve that has a historic relationship with the Presbyterian Church. RGNS educated approximately 670 students from 53 countries and 12 states for the current fiscal year with an average class size of 13. Please see Sch O for the full Activity #1 Description | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,408,350 | ExpenseAmt |
| Revenue | $170,932 | RevenueAmt |
| Desc | Auxiliary Services - RGNS provides residential housing in seven residence halls on the 1,400 acre campus for the boarding students who make up more than 60 percent of the high school student population. Residence life includes many planned weekend activities, and the halls have amenities such as computer rooms, kitchens, laundry rooms, vending machines, and common areas. The dining hall serves over 250,000 meals on an annual basis. In addition, the newly renovated student center/campus store and central postal services operate for the benefit of the students and faculty. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $563,340 | ExpenseAmt |
| Revenue | $37,840 | RevenueAmt |
| Desc | Student activities and athletics - RGNS participates in a variety of sports programs within the North Carolina Independent School Athletic Association. All sports continue to compete at high levels, bringing notoriety to the school in many different areas. Of particular note, the school offers competitive teams at the middle school, junior varsity, and varsity levels. The school recently added lacrosse to the sports program. The arts department continues to stress the development of human creative potential for all the students that participate in the programs at all three divisions. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $28,166,992 | 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 | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | 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 | false | 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 | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | 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 | 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 | 63 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 286 | 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 | false | QuidProQuoContributionsInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT CARLSON | PersonNm |
| Phone | 7067467467 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 NACOOCHEE DRIVE | AddressLine1Txt |
| City | Rabun Gap | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30568 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| JEFFREY MILES | |||||||
| Head of School | 40.0 | 0.0 | Yes (X) | $307,521 | $0 | $49,103 | |
| PAIGE SPIVEY | |||||||
| Associate Head of School (ADV) | 40.0 | 0.0 | Yes (X) | $166,127 | $0 | $27,989 | |
| ANNE FORREST PRIM | |||||||
| Chief Operations Officer | 40.0 | 0.0 | Yes (X) | $122,718 | $0 | $6,886 | |
| ROBERT CARTON | |||||||
| CFO (THRU APRIL 2022) | 40.0 | 0.0 | Yes (X) | $94,976 | $0 | $22,554 | |
| FREDERICK ALLEN | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| J PAUL AUSTIN III | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JON BARNWELL | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| LIDDELL AVERY BARTLETT | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| G NILES BOLTON | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| DR WILLIAM C HORTON | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| PIERCE LOWREY | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| DEVEREAUX MCCLATCHEY | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| TERRI PENDERGRAST | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| REV JUAN SANDOVAL | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JOHN F SANDY SMITH | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| PERRY TAYLOR | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JOHN UNDERWOOD | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| LYNDA WHITE | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| RITCHIE WILLIAMS | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| REV DR GEORGE B WIRTH | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| RT REV ROBERT WRIGHT | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| OMAR ZAVALA | |||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| STELL HUIE | |||||||
| TRUSTEE - EMERITUS | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| CHARLES D MOSELEY JR | |||||||
| TRUSTEE - EMERITUS | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| SCOTT CARLSON | |||||||
| CFO (BEGINNING APRIL 2022) | 40.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $691,342 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $106,532 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sage Food Services Inc | |||||
| 1402 York Road | LUTHERVILLE | MD | 21093 | Food Services | $1,643,720 |
| GREENVILLE NEWSCITIZEN-TIMES | |||||
| PO BOX 677566 | DALLAS | TX | 752677566 | ADVERTISING | $127,000 |
| HOLLAND KNIGHT LLP | |||||
| PO BOX 936937 | ATLANTA | GA | 311936937 | LEGAL SERVICES | $117,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,275,910 | GovernmentGrantsAmt |
| All Other Contributions | $11,855,507 | AllOtherContributionsAmt |
| Noncash Contributions | $57,914 | NoncashContributionsAmt |
| Total Contributions | $14,131,417 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION REVENUE AND FEES | 611600 | $23,268,893 | $23,268,893 |
| AUXILIARY SERVICES | 621110 | $170,932 | $170,932 |
| STUDENT ACTIVITIES & ATHLETICS | 611710 | $37,840 | $37,840 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,477,665 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,042,041 | TotalRevenueColumnAmt |
| Exclusion | $2,042,041 | 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 | $290,733 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $81,877 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $208,856 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $208,856 | TotalRevenueColumnAmt |
| Exclusion | $208,856 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,148,557 | SecuritiesAmt |
| Other | $93,235 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,302,308 | SecuritiesAmt |
| Other | $104,250 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $846,249 | SecuritiesAmt |
| Other | -$11,015 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $835,234 | TotalRevenueColumnAmt |
| Exclusion | $835,234 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| 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 | $196,519 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $195,483 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,036 | TotalRevenueColumnAmt |
| Exclusion | $1,036 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALTERNATIVE INVESTMENTS-UBIT | Desc |
| Business | 525990 | BusinessCd |
| Total Revenue Column | $97,683 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $65,025 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,658 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $97,683 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,793,932 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,477,665 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $65,025 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,119,825 | 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 | $5,571,042 | TotalAmt |
| Program Services | $5,571,042 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,045,687 | TotalAmt |
| Program Services | $6,045,687 | 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 | $842,827 | TotalAmt |
| Program Services | $652,506 | ProgramServicesAmt |
| Management And General | $144,588 | ManagementAndGeneralAmt |
| Fundraising | $45,733 | 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 | $9,154,421 | TotalAmt |
| Program Services | $7,087,242 | ProgramServicesAmt |
| Management And General | $1,570,447 | ManagementAndGeneralAmt |
| Fundraising | $496,732 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,687 | TotalAmt |
| Program Services | $172,402 | ProgramServicesAmt |
| Management And General | $38,202 | ManagementAndGeneralAmt |
| Fundraising | $12,083 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,054,977 | TotalAmt |
| Program Services | $816,750 | ProgramServicesAmt |
| Management And General | $180,982 | ManagementAndGeneralAmt |
| Fundraising | $57,245 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,965 | TotalAmt |
| Program Services | $488,486 | ProgramServicesAmt |
| Management And General | $108,242 | ManagementAndGeneralAmt |
| Fundraising | $34,237 | 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 | $67,151 | TotalAmt |
| Program Services | $23,503 | ProgramServicesAmt |
| Management And General | $40,290 | ManagementAndGeneralAmt |
| Fundraising | $3,358 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,882 | TotalAmt |
| Management And General | $105,882 | 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 | $114,699 | TotalAmt |
| Management And General | $114,699 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,460 | TotalAmt |
| Program Services | $24,661 | ProgramServicesAmt |
| Management And General | $42,276 | ManagementAndGeneralAmt |
| Fundraising | $3,523 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,723 | TotalAmt |
| Program Services | $8,916 | ProgramServicesAmt |
| Management And General | $332,411 | ManagementAndGeneralAmt |
| Fundraising | $396 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,188 | TotalAmt |
| Program Services | $24,341 | ProgramServicesAmt |
| Management And General | $24,517 | ManagementAndGeneralAmt |
| Fundraising | $4,330 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,868 | TotalAmt |
| Program Services | $79,112 | ProgramServicesAmt |
| Management And General | $79,684 | ManagementAndGeneralAmt |
| Fundraising | $14,072 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,262,368 | TotalAmt |
| Program Services | $1,233,956 | ProgramServicesAmt |
| Management And General | $18,950 | ManagementAndGeneralAmt |
| Fundraising | $9,462 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,823 | TotalAmt |
| Program Services | $284,600 | ProgramServicesAmt |
| Management And General | $26,786 | ManagementAndGeneralAmt |
| Fundraising | $23,437 | 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 | $28,674 | TotalAmt |
| Program Services | $25,804 | ProgramServicesAmt |
| Management And General | $1,435 | ManagementAndGeneralAmt |
| Fundraising | $1,435 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,251 | TotalAmt |
| Program Services | $193,789 | ProgramServicesAmt |
| Management And General | $2,976 | ManagementAndGeneralAmt |
| Fundraising | $1,486 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,793,680 | TotalAmt |
| Program Services | $1,753,421 | ProgramServicesAmt |
| Management And General | $26,853 | ManagementAndGeneralAmt |
| Fundraising | $13,406 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $443,823 | TotalAmt |
| Program Services | $411,639 | ProgramServicesAmt |
| Management And General | $24,074 | ManagementAndGeneralAmt |
| Fundraising | $8,110 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DINING SERVICES | $1,934,146 | $1,900,207 | $22,626 | $11,313 |
| EQUIPMENT EXPENSES | $569,335 | $549,820 | $15,299 | $4,216 |
| STUDENT PROGRAMS | $396,382 | $396,382 | ||
| CONTRACTED SERVICES | $144,233 | $129,799 | $7,217 | $7,217 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,589 | TotalAmt |
| Program Services | $292,927 | ProgramServicesAmt |
| Management And General | $70,801 | ManagementAndGeneralAmt |
| Fundraising | $13,861 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,931,881 | TotalAmt |
| Program Services | $28,166,992 | ProgramServicesAmt |
| Management And General | $2,999,237 | ManagementAndGeneralAmt |
| Fundraising | $765,652 | 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 | $652,611 | BOYAmt |
| EOY | $1,932,572 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,688,512 | BOYAmt |
| EOY | $6,609,220 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,206 | BOYAmt |
| EOY | $242,672 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,435,320 | BOYAmt |
| EOY | $10,618,967 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,356 | BOYAmt |
| EOY | $94,785 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,956 | BOYAmt |
| EOY | $423,729 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $75,035,939 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,144,628 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,239,915 | BOYAmt |
| EOY | $28,891,311 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,386,722 | BOYAmt |
| EOY | $28,352,530 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,325,281 | BOYAmt |
| EOY | $4,125,249 | 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 | $25,506,786 | BOYAmt |
| EOY | $24,171,454 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,001,665 | BOYAmt |
| EOY | $105,462,489 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $880,193 | BOYAmt |
| EOY | $968,674 | 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 | $13,229,721 | BOYAmt |
| EOY | $15,270,041 | 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 | $9,260,417 | BOYAmt |
| EOY | $8,570,417 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,683 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,404,014 | BOYAmt |
| EOY | $24,809,132 | 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 | $46,766,233 | BOYAmt |
| EOY | $51,383,704 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,831,418 | BOYAmt |
| EOY | $29,269,653 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,597,651 | BOYAmt |
| EOY | $80,653,357 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,001,665 | BOYAmt |
| EOY | $105,462,489 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,862,051 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,852,231 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$3,954,114 | OtherChangesInNetAssetsAmt |
| 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 | $4,497,787 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,880,835 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,219,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,728,150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,131,417 | CurrentTaxYearAmt |
| Total | $27,457,544 | 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 | $4,497,787 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,880,835 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,219,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,728,150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,131,417 | CurrentTaxYearAmt |
| Total | $27,457,544 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $11,233,969 | SubstantialContributorsTotAmt |
| Public Support Total170 | $16,223,575 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,959,988 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,084,452 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,979,117 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,878,685 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,332,774 | CurrentTaxYearAmt |
| Total | $10,235,016 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,221 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $14,353 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,052 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $65,025 | CurrentTaxYearAmt |
| Total | $93,651 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$551,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $165,413 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$132,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $146,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,658 | CurrentTaxYearAmt |
| Total | -$339,219 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $37,446,992 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $103,693,404 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.43324 | PublicSupportCY170Pct |
| Public Support PY170 | 0.56900 | 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) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 11.65 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 4.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $500 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,074,416 | BeginningYearBalanceAmt |
| Contributions | $7,637,380 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,260,507 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,612,214 | OtherExpendituresAmt |
| End Year Balance | $34,839,075 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,151,989 | BeginningYearBalanceAmt |
| Contributions | $1,570,462 | ContributionsAmt |
| Investment Earnings Or Losses | $3,233,490 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,881,525 | OtherExpendituresAmt |
| End Year Balance | $31,074,416 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,497,271 | BeginningYearBalanceAmt |
| Contributions | $162,339 | ContributionsAmt |
| Investment Earnings Or Losses | -$290,715 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,216,906 | OtherExpendituresAmt |
| End Year Balance | $35,151,989 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,419,984 | BeginningYearBalanceAmt |
| Contributions | $195,977 | ContributionsAmt |
| Investment Earnings Or Losses | $2,220,767 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,339,457 | OtherExpendituresAmt |
| End Year Balance | $39,497,271 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,348,224 | BeginningYearBalanceAmt |
| Contributions | $346,812 | ContributionsAmt |
| Investment Earnings Or Losses | $3,358,685 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,633,737 | OtherExpendituresAmt |
| End Year Balance | $42,419,984 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.74000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.26000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $823,835 | OtherCostOrOtherBasisAmt |
| Book Value | $823,835 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,635,743 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,293,971 | DepreciationAmt |
| Book Value | $27,341,772 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,549,907 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,824,203 | DepreciationAmt |
| Book Value | $725,704 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,026,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,026,454 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,891,311 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| REC. FROM CHARITABLE REM. TR. | $212,698 |
| INTEREST IN BENEFICIAL TRUSTS | $20,016,015 |
| REC. FROM CHARITABLE LEAD TR. | $3,506,891 |
| INTEREST RATE SWAP | $435,850 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $24,171,454 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST RATE SWAP | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,528,661 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$5,852,231 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $757,908 | OtherRevenueAmt |
| Revenue Not Reported | -$5,094,323 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,622,984 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $114,699 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $16,056,249 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $16,170,948 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $40,793,932 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,472,955 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $288,375 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $288,375 | ExpensesNotReportedAmt |
| Expenses Subtotal | $20,184,580 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $114,699 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $11,632,602 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,747,301 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,931,881 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | Permanently restricted endowment funds are used predominately for financial aid to the students of the school. Board designated endowment funds are for the general operations of the school. Temporarily restricted endowment funds are donor-imposed restrictions of either a time constraint or purpose restriction. The school attempts to meet temporary restrictions as soon as possible. All earnings from the endowed funds are utilized to maintain a superior education and facility for all students attending RGNS. |
| Schedule D, Part X, Line 2 | The School is recognized as a School 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. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position. In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2019. |
| Schedule D, Part XI, Line 2d | 469,533 Interest Rate Swap 81,877 + EXPENSES ASSOC. WITH RENTAL ACTIVITY 195,483 + EXPENSES ASSOC. WITH BOOKSTORE ACTIVITY 11,015 + LOSS ON SALE OF FIXED ASSETS REPORTED IN GAAP EXPENSES -------------------------- 757,908 = |
| Schedule D, Part XI, Line 4b | 11,616,729 FIN. AID & SCHOLARSHIPS NETTED WITH F/S INCOME 4,423,647 + SPLIT VALUE INTEREST 15,873 + GAAP EXPENSES NETTED WITH F/S REVENUE ------------------------- 16,056,249 = |
| Schedule D, Part XII, Line 2d | 81,877 + EXPENSES ASSOC. WITH RENTAL ACTIVITY 195,483 + EXPENSES ASSOC. WITH BOOKSTORE ACTIVITY 11,015 + LOSS ON SALE OF FIXED ASSETS REPORTED IN GAAP EXPENSES -------------------------- 288,375 = |
| Schedule D, Part XII, line 4b | 11,616,729 FIN. AID & SCHOLARSHIPS NETTED WITH F/S INCOME 15,873 + GAAP EXPENSES NETTED WITH F/S REVENUE ------------------------- 11,632,602 = |
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 | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 3 | It is the policy of the school that at any time during the year that an advertisement is published, the nondiscrimination policy is included in the advertisement. In addition, the policy is included on the school's website. |
| SCHEDULE E, LINE 6A | The U.S. Department of Education issued the Emergency Assistance to Non-Public Schools (EANS) program under the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act), Pub. L. No. 116-260 (December 27, 2020) and the American Rescue Plan Act of 2021, Pub. L. No. 117-2 (March 11, 2021) (ARPA- EANS). The purpose of the Emergency Assistance to Non-Public Schools (EANS) program is to provide services or assistance to eligible non-public schools to address educational disruptions caused by COVID-19. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (12 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Student Recruitment | $18,861 |
| East Asia and the Pacific | 0 | 0 | Program Services | STUDENT RECRUITMENT | $36,154 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | STUDENT RECRUITMENT | $40,437 |
| Middle East and North Africa | 0 | 0 | Program Services | STUDENT RECRUITMENT | $7,539 |
| North America | 0 | 0 | Program Services | STUDENT RECRUITMENT | $10,810 |
| Central America and the Caribbean | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $555,660 |
| East Asia and the Pacific | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $422,647 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $3,255,607 |
| North America | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $803,335 |
| Sub-Saharan Africa | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $828,323 |
| South America | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $135,915 |
| Russia and the Newly Independent States | 0 | 0 | Grantmaking | FINANCIAL ASSISTANCE | $44,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $6,159,488 | SubtotalSpentAmt |
| Total Spent | $6,159,488 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| Need-Based Financial Aid | Central America and the Caribbean | 13 | $555,660 | ACCT. CREDIT | Tuition Cred | FMV |
| Need-Based Financial Aid | East Asia and the Pacific | 12 | $422,647 | ACCT. CREDIT | Tuition Cred | FMV |
| Need-Based Financial Aid | Europe (Including Iceland and Greenland) | 63 | $3,255,607 | ACCT. CREDIT | Tuition Cred | FMV |
| Need-Based Financial Aid | North America | 17 | $803,335 | ACCT. CREDIT | Tuition Cred | FMV |
| Need-Based Financial Aid | Sub-Saharan Africa | 18 | $828,323 | ACCT. CREDIT | Tuition Cred | FMV |
| need-based financial aid | South America | 3 | $135,915 | ACCT. CREDIT | tuition cred | fmv |
| NEED-BASED FINANCIAL AID | Russia and the Newly Independent States | 1 | $44,200 | ACCT. CREDIT | TUITION CRED | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (true) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2 | Recipients for financial aid are based on a family's demonstrated financial need without regard to race, color, gender, religion, or ethnic origin. Consideration may include other relevant criteria, such as but not limited to academic, artistic, or athletic achievements. |
| PART IV, LINE 1 | THE ORGANIZATION'S TRANSFERS OF PROPERTY DURING THE CURRENT TAX YEAR DID NOT EXCEED $100,000 CASH NOR RESULT IN AT LEAST 10% OWNERSHIP IN THE FOREIGN CORPORATION. THERE IS NO FORM 926 FILING REQUIREMENT FOR THE ORGANIZATION. |
| PART IV, LINE 4 | 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 TAX YEAR. FORM 8621 IS NOT BEING FILED, PURSUANT TO IRS GUIDANCE SET FORTH IN REG. SEC. 1.1291-1(E). |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and Financial Assistance to Students | GrantTypeTxt |
| Recipient | 415 | RecipientCnt |
| Cash Grant | $5,571,042 | CashGrantAmt |
| Valuation Method Used | book | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line I | FormAndLineReferenceDesc |
| Explanation | Funds are provided to students based on need. | 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 | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| 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 | 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 | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PAIGE SPIVEY | ||||||||||||||
| Associate Head of School (ADV) | $166,127 | $0 | $0 | $0 | $0 | $0 | $7,739 | $0 | $20,328 | $0 | $194,194 | $0 | $0 | $0 |
| JEFFREY MILES | ||||||||||||||
| Head of School | $257,521 | $0 | $50,000 | $0 | $0 | $0 | $11,963 | $0 | $37,218 | $0 | $356,702 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | Head of School is required to live on campus in a home provided by the school. In addition to the home, the school provides maid services to the head of school. The school also provides for payment of membership fees for the officer to conduct various business matters. |
| SCHEDULE J, PART I, LINE 7 | PERFORMANCE BONUS WAS PAID TO CERTAIN MEMBERS OF MANAGEMENT DURING THE TAX YEAR. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Relationship With Org | N/A | RelationshipWithOrgTxt |
| Cash Grant | $14,000 | CashGrantAmt |
| Type Of Assistance | GRANT | TypeOfAssistanceTxt |
| Assistance Purpose | FINANCIAL AID | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIANA MILES | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SPOUSE OF HEAD OF SCHOOL, JEFFREY MILES | RelationshipDescriptionTxt |
| Transaction | $28,000 | TransactionAmt |
| Transaction | Compensation | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
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 | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $57,914 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Quote | 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 | |
| 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 | Contributions in column B signify number of contributions in total donated to the School. |
| Part I, Line 32 | Donated Securities are liquidated for cash by the school's broker. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4A | Instruction - Rabun Gap - Nacoochee School (RGNS) is a nearly 120-year-old independent boarding and day school providing co-education college-preparatory in grades PK through twelve that has a historic relationship with the Presbyterian Church. RGNS educated approximately 670 students from 53 countries and 12 states for the current fiscal year with an average class size of 13. The Upper School had enrollment of 384 students, the Middle School had an enrollment of 121 students and the Lower School had enrollment of 165 students. International students comprise approximately 24 percent of the student body. The faculty averages 15+ years of teaching experience. Of the 57 classroom teachers and 1 residential faculty, 54 percent hold graduate degrees or higher. Advanced Placement (AP) courses are offered in all academic departments with over 169 students enrolled in an AP course and the majority of the AP candidates received a score of 3 or higher, making them eligible to receive college credit for their work. With approximately 35 clubs and student organizations, students participate in a wide range of activities. |
| Form 990, Part VI, Line 11b | The form 990 will be reviewed by the finance committee of the board and then made available to the entire board prior to filing the return with the Internal Revenue Service. |
| Form 990, Part VI, Line 12c | On an annual basis all board of trustee members are required to sign a statement that they are independent with respect to the school. Each of the board members makes this affirmative statement with the understanding that the school must maintain a governing body that is acting on behalf of the well-being of the institution. |
| Form 990, Part VI, Line 15a & 15b | The Board of Trustees and the executive committee review the activities of the Head of School on an annual basis and the use of the criteria established from the prior year to evaluate the effectiveness of the position and set criteria for the coming year. The results are communicated to the head of school along with suggestions for enhancing the experience of students and all employees. |
| Form 990, Part VI, Line 19 | The school makes available for public inspection its tax filings and other information to the public upon request and at its Business office during regular business hours. |
| Form 990, Part XI, Line 5 | <5,914,647> Unrealized gain on Investments 62,416 + UNREALIZED GAIN ON VALUE OF SPLIT INTEREST -------------------------- <5,852,231> = NET UNREALIZED LOSS |
| Form 990, Part XI, Line 9 | <4,423,647> Split Value Interest 469,533 + Interest Rate Swap -------------------------- <3,954,114> = NET OTHER CHANGES |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rabun Gap-Nacoochee Guild Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 LAKE LATIMER DRIVE NE | AddressLine1Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581794615 | EIN |
| Primary Activities | Fundraising | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12 | 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 (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TR Rabun Gap NSCampbell | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026048 | INVESTMENT | GA | SUNTRUST BANK | TRUST | $0 | $16,859,922 | 1.00000 | false |
| THE GILMER FUND | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026049 | INVESTMENT | GA | SUNTRUST BANK | TRUST | $0 | $15 | 1.00000 | false |
| MASON MEMORIAL FUND | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026050 | INVESTMENT | GA | SUNTRUST BANK | TRUST | $0 | $162,029 | 1.00000 | false |
| ADDIE CORN RITCHIE MEMORIAL SCH FD | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586050899 | INVESTMENT | GA | SUNTRUST BANK | TRUST | $0 | $0 | 1.00000 | false |
| THURMAN M WALDROP IRREV TR | ||||||||||||
| PO BOX 40200 MAILSTOP FL9-100-10-1 | JACKSONVILLE | FL | 32203 | 597265965 | GRANTS | FL | NA | TRUST | $0 | $311,031 | 0.50000 | false |
| CHARITABLE REMAINDER UNITRUSTS (5) | ||||||||||||
| INVESTMENT | GA | VARIOUS | TRUST | |||||||||
| Rosabel and MK Pentecost Memorial Fund | ||||||||||||
| INVESTMENT | GA | SUNTRUST BANK | TRUST | $0 | $29,312 | 1.00000 | false | |||||
| David C Way Charitable Trust | ||||||||||||
| INVESTMENTS | GA | SUNTRUST BANK | TRUST | $0 | $16,209 | 1.00000 | false | |||||
| Paul and Flora Hubbard Trust | ||||||||||||
| INVESTMENTS | GA | SUNTRUST BANK | TRUST | $0 | $14,662 | 1.00000 | false | |||||
| Smyth Trust | ||||||||||||
| INVESTMENTS | GA | SUNTRUST BANK | TRUST | $0 | $19,533 | 1.00000 | false | |||||
| Elsie naomi Memoral Fund | ||||||||||||
| Investments | GA | Suntrust Bank | Trust | $0 | $2,215 | 1.00000 | false | |||||
| Hodgson Fund | ||||||||||||
| investments | GA | suntrust bank | trust | $0 | $0 | 1.00000 | false | |||||
| Trust Company Fund | ||||||||||||
| Investments | GA | suntrust bank | trust | $0 | $93 | 1.00000 | false | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | 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 | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |