PINE SCHOOL INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PINE SCHOOL INC (EIN 59-1276282)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-13
- IRS object ID
- 202311339349300046
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-13T12:02:03-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 651083521 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Holyfield & Thomas LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Butler Street | AddressLine1Txt |
| City | West Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33407 | 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 | 591276282 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Pine School Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PINE | BusinessNameControlTxt |
| Phone | 7726757005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1Txt |
| City | Hobe Sound | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelly Carlson | PersonNm |
| Person Title | Dir. of Finance | PersonTitleTxt |
| Phone | 7726757005 | PhoneNum |
| Signature | 2023-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kelly | PersonFirstNm |
| Person Last | Carlson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Scott Y Haynes CPA | PreparerPersonNm |
| PTIN | P01366363 | PTIN |
| Phone | 5616896000 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | Kelly Carlson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1Txt |
| City | Hobe Sound | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,816,721 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.thepineschool.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | The Pine School is an independent college preparatory school educating students K-12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 109 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,899,025 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,343,359 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,513,594 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,424,186 | CYProgramServiceRevenueAmt |
| PY Investment Income | $349,696 | PYInvestmentIncomeAmt |
| CY Investment Income | $48,392 | CYInvestmentIncomeAmt |
| PY Other Revenue | $256,387 | PYOtherRevenueAmt |
| CY Other Revenue | $678,841 | CYOtherRevenueAmt |
| PY Total Revenue | $13,018,702 | PYTotalRevenueAmt |
| CY Total Revenue | $13,494,778 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,492,270 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,458,758 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,139,759 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,571,242 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $613,754 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,527,735 | PYOtherExpensesAmt |
| CY Other Expenses | $3,219,303 | CYOtherExpensesAmt |
| PY Total Expenses | $10,159,764 | PYTotalExpensesAmt |
| CY Total Expenses | $11,249,303 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,858,938 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,245,475 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,297,694 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,107,183 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,322,707 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,121,587 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,974,987 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,985,596 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Pine School's mission is to promote academic, artistic, and athletic excellence. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,400,340 | ExpenseAmt |
| Grant | $2,458,758 | GrantAmt |
| Revenue | $11,424,186 | RevenueAmt |
| Desc | The Pine School is a college preparatory nonsectarian day school which provides a superior college preparatory education for children of kindergarten age through 12th grade by providing instruction and student activities. Average enrollment is over 360 students. Accomplishments include:Two scholarship programs - the "Pine School Scholarship Program" is awarded to students judged to be academically strong. The "Patriot Scholarship Program" is awarded to students of veterans and qualify on a financial needs basis.Academic program - staffed by learning (continued on Schedule O) specialists that develop a child's learning profile which includes the student's strengths and natural interests. The student support team develops a plan that matches the student's specific academic ability, developmental level and intellectual potential.Fine Arts Program - The Pine School is passionate about arts education. We believe that every student who attends our school should have a chance to develop their artistic talents. We encourage creativity and collaboration and will continue to offer opportunities for our students to contribute to our school and community through their artistic expressions.Athletic Program - The Pine School athletic program emphasizes the value of physical activity, good sportsmanship, fitness for life, and the joy of athletic competition.Other events and accomplishments include food fairs, book fairs, concerts, golf tournament, fund raising auctions, etc. | Desc |
| Total Program Service Expenses | $9,400,340 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 109 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kelly J Carlson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7726757005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1Txt |
| City | Hobe Sound | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Lisa Hutchinson | |||||||
| Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Cris Branden | |||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Nadine Macon | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Russell Katz | |||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Cris Saia | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Don Mader | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Berry | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kathleen Slater | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Justin McLane | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kimberly Crook | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bill Sarcia | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael Rhys | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Tami Skelly | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sandra Price | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Teresa Krastel | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Wendell Cave | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Tranter | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Binney P Caffrey | |||||||
| Head of School | 40.00 | $230,872 | $0 | $17,131 | Yes (X) | ||
| John Boyer | |||||||
| Director of Development | 40.00 | $109,473 | $0 | $7,125 | Yes (X) | ||
| Kelly Hilton-Green | |||||||
| Assistant Head of School | 40.00 | $106,665 | $0 | $30,860 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $447,010 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,116 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Hooks Construction | |||||
| 2211 South Kanner Highway | Stuart | FL | 34994 | Construction Services | $2,254,493 |
| Flik Independent Schools | |||||
| PO Box 50196 | Los Angeles | CA | 90074 | Lunch and Catering Service | $566,901 |
| Airstron LLC | |||||
| 1559 SW 21 Ave | Fort Lauderdale | FL | 33312 | Air Cooled Chillers | $472,984 |
| Professional Bank | |||||
| 396 Alhambra Circle Ste 255 | Coral Gables | FL | 33134 | Mortgage payment & interest | $414,672 |
| United Healthcare | |||||
| PO Box 94017 | Palatine | IL | 94017 | Health Premiums | $361,122 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $246,688 | FundraisingAmt |
| All Other Contributions | $1,096,671 | AllOtherContributionsAmt |
| Noncash Contributions | $191,167 | NoncashContributionsAmt |
| Total Contributions | $1,343,359 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees Revenue | 900099 | $10,988,584 | $10,988,584 |
| Auxillary Income | 900099 | $408,966 | $408,966 |
| TPS Store Income | 900099 | $26,636 | $26,636 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,424,186 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,429 | TotalRevenueColumnAmt |
| Exclusion | $53,429 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $832,718 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $837,755 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$5,037 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,037 | TotalRevenueColumnAmt |
| Exclusion | -$5,037 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $439,982 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $246,688 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $484,188 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$44,206 | TotalRevenueColumnAmt |
| Exclusion | -$44,206 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Derivative Instruments | 900099 | $553,167 | $553,167 |
| Other Revenues | 900099 | $127,420 | $127,420 |
| Split-Interest Agreements | 900099 | $42,460 | $42,460 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $723,047 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,494,778 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,424,186 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $727,233 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,458,758 | TotalAmt |
| Program Services | $2,458,758 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,508 | TotalAmt |
| Program Services | $521,473 | ProgramServicesAmt |
| Management And General | $81,981 | ManagementAndGeneralAmt |
| Fundraising | $50,054 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,258,626 | TotalAmt |
| Program Services | $3,398,208 | ProgramServicesAmt |
| Management And General | $534,234 | ManagementAndGeneralAmt |
| Fundraising | $326,184 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,030 | TotalAmt |
| Program Services | $49,498 | ProgramServicesAmt |
| Management And General | $7,781 | ManagementAndGeneralAmt |
| Fundraising | $4,751 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,201 | TotalAmt |
| Program Services | $200,448 | ProgramServicesAmt |
| Management And General | $31,513 | ManagementAndGeneralAmt |
| Fundraising | $19,240 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,877 | TotalAmt |
| Program Services | $275,996 | ProgramServicesAmt |
| Management And General | $43,389 | ManagementAndGeneralAmt |
| Fundraising | $26,492 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,573 | TotalAmt |
| Management And General | $17,573 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,390 | TotalAmt |
| Management And General | $60,390 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $905 | TotalAmt |
| Management And General | $905 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,020 | TotalAmt |
| Program Services | $32,527 | ProgramServicesAmt |
| Management And General | $77,493 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414,268 | TotalAmt |
| Program Services | $354,197 | ProgramServicesAmt |
| Management And General | $37,298 | ManagementAndGeneralAmt |
| Fundraising | $22,773 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,361 | TotalAmt |
| Program Services | $66,093 | ProgramServicesAmt |
| Fundraising | $20,268 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,996 | TotalAmt |
| Program Services | $280,878 | ProgramServicesAmt |
| Management And General | $44,157 | ManagementAndGeneralAmt |
| Fundraising | $26,961 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,421 | TotalAmt |
| Program Services | $252,491 | ProgramServicesAmt |
| Management And General | $39,694 | ManagementAndGeneralAmt |
| Fundraising | $24,236 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,215 | TotalAmt |
| Program Services | $159,764 | ProgramServicesAmt |
| Management And General | $25,116 | ManagementAndGeneralAmt |
| Fundraising | $15,335 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Lunch Program | $511,097 | $511,097 | ||
| Teaching and School Sup | $473,986 | $473,986 | ||
| Repairs & Maintenance | $290,338 | $224,798 | $65,540 | |
| Admissions & Developmen | $130,046 | $102,586 | $27,460 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,687 | TotalAmt |
| Program Services | $140,128 | ProgramServicesAmt |
| Management And General | $65,559 | ManagementAndGeneralAmt |
| Fundraising | $50,000 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,249,303 | TotalAmt |
| Program Services | $9,400,340 | ProgramServicesAmt |
| Management And General | $1,235,209 | ManagementAndGeneralAmt |
| Fundraising | $613,754 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,521 | BOYAmt |
| EOY | $239,524 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,429,698 | BOYAmt |
| EOY | $7,052,623 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,447 | BOYAmt |
| EOY | $171,447 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,371 | BOYAmt |
| EOY | $28,053 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,415 | BOYAmt |
| EOY | $294,769 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,126,914 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,750,336 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,540,353 | BOYAmt |
| EOY | $14,376,578 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,669,889 | BOYAmt |
| EOY | $2,424,948 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,000 | BOYAmt |
| EOY | $519,241 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,297,694 | BOYAmt |
| EOY | $25,107,183 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,384 | BOYAmt |
| EOY | $682,651 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,800,368 | BOYAmt |
| EOY | $4,943,046 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,059,569 | BOYAmt |
| EOY | $8,495,890 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,386 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,322,707 | BOYAmt |
| EOY | $14,121,587 | 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 | $5,822,927 | BOYAmt |
| EOY | $7,869,186 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,152,060 | BOYAmt |
| EOY | $3,116,410 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,974,987 | BOYAmt |
| EOY | $10,985,596 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,297,694 | BOYAmt |
| EOY | $25,107,183 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,245,475 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$234,866 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,483,285 | BeginningYearBalanceAmt |
| Contributions | $11,890 | ContributionsAmt |
| Investment Earnings Or Losses | -$182,453 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $44,923 | AdministrativeExpensesAmt |
| End Year Balance | $2,267,799 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,901,816 | BeginningYearBalanceAmt |
| Contributions | $67,478 | ContributionsAmt |
| Investment Earnings Or Losses | $553,789 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $39,798 | AdministrativeExpensesAmt |
| End Year Balance | $2,483,285 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,056,683 | BeginningYearBalanceAmt |
| Contributions | $25,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$179,867 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,901,816 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,027,490 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $73,616 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $44,423 | AdministrativeExpensesAmt |
| End Year Balance | $2,056,683 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,017,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $37,605 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $27,115 | AdministrativeExpensesAmt |
| End Year Balance | $2,027,490 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,470,872 | OtherCostOrOtherBasisAmt |
| Book Value | $1,470,872 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,926,364 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,368,218 | DepreciationAmt |
| Book Value | $5,558,146 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,109,148 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,382,118 | DepreciationAmt |
| Book Value | $727,030 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,620,530 | OtherCostOrOtherBasisAmt |
| Book Value | $6,620,530 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,376,578 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,732,174 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$234,867 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$68,979 | OtherRevenueAmt |
| Revenue Not Reported | -$303,846 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,036,020 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,458,758 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,458,758 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,494,778 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,721,566 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$68,979 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$68,979 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,790,545 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,458,758 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,458,758 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,249,303 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | During fiscal year 2014, the School adopted FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. This pronouncement seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. It prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position which an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions which meet a "more likely than not" threshold. The School assesses its income tax positions based on management's evaluation of the facts, circumstances and information available at the reporting date. The School uses the prescribed "more likely than not" threshold when making its assessment. At adoption, the School did not record any cumulative effect adjustment, and the School did not accrue any interest expense or penalties related to tax positions. There are currently no open federal or state tax years under audit. There is currently no unrelated business taxable income for tax year 2021. |
| Part XI, Line 2d - Other Adjustments: | Special Fundraising Event Expenses 484,188. Gain/Loss on financial instruments -553,167. |
| Part XI, Line 4b - Other Adjustments: | Tuition Discounts 2,458,758. |
| Part XII, Line 2d - Other Adjustments: | Special Fundraising Event Expenses 484,188. Gain/Loss on financial instruments -553,167. |
| Part XII, Line 4b - Other Adjustments: | Tuition Discounts 2,458,758. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | We at The Pine School are committed to continuous growth by examining and learning from diverse perspectives as an active, necessary pursuit. We encourage the respectful expression of different life experiences, thoughts, and opinions and cultivate an atmosphere in which thoughtful dialogue can flourish. We recognize and appreciate all abilities, colors, family structures, gender identities, national or ethnic origins, races, religions, sexual orientations, and socioeconomic backgrounds. Those who learn from, work at and support The Pine School commit to building an inclusive community. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Auction Event | Event1Nm |
| Gross Receipts Event1 | $686,670 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $246,688 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $439,982 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $484,188 | RentFacilityCostsEvent1Amt |
| Gross Receipts Total | $686,670 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $246,688 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $439,982 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $484,188 | RentFcltyCostsTotalEventsAmt |
| Direct Expense Summary Events | $484,188 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$44,206 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|
| Tuition Discounts | 226 | $1,650,075 |
| Scholarships | 23 | $369,525 |
| Tuition Remissions | 32 | $439,158 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Tuition discounts are determined by policy. Tuition remission is 50% for children of full time employees. Sibling discount is 5% for 1st and 2nd siblings and 10% for 3rd and more. Scholarships are awarded based upon evaluation criteria. Grades, test scores, recommendations and interviews are used to determine scholarship awards. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Binney P Caffrey | PersonNm |
| Title | Head of School | TitleTxt |
| Base Compensation Filing Org | $230,872 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $3,579 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $13,552 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $248,003 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Florida Development Finance Corporation Educational Facilities Rev Bonds | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 591276282 | BondIssuerEIN |
| Bond Issued | 2022-01-26 | BondIssuedDt |
| Issue Price | $8,750,000 | IssuePriceAmt |
| Purpose | Acquisition, renovation, and improvement of Educational Facilities | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,750,000 | TotalProceedsAmt |
| Substantial Completion | 2022 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $154,029 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Donated Printing Services | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $37,138 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Estimate Fair Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The Pine School is a not-for-profit school governed by a board of trustees. |
| Form 990, Part VI, Section B, line 11b | A copy of Form 990 is reviewed by the Finance Committee, then it is reviewed by the full board before it is filed. |
| Form 990, Part VI, Section B, line 12c | Executive committee monitor and enforce the policy. |
| Form 990, Part VI, Section B, line 15 | The compensation levels are determined by the board using the National Association of Independent Schools compensation records as a benchmark. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, financial statement, etc. available upon request. |
| Part XII Line 2b | The audit report is reviewed at the annual audit report review meeting. |