2025-05-06T11:18:26-05:00 2024-06-30 651083521 Holyfield & Thomas LLC 125 Butler Street West Palm Beach FL 33407 990 2023-07-01 591276282 The Pine School Inc PINE 7726757005 12350 SE Federal Highway Hobe Sound FL 33455 Kristi Jackson Dir. of Finance 7726757005 2025-05-04 1 0 Scott Y Haynes CPA P01366363 5616896000 2023 2025-03-06 01:10:19Z Kristi Jackson 12350 SE Federal Highway Hobe Sound FL 33455 22122176 0 X www.thepineschool.org X 1969 FL The Pine School is an independent college preparatory school, Kindergarten through 12th Grade. We promote academic, artistic, and athletic excellence in a close-knit learning environment that extends from the classroom to our expansive natural campus and beyond. Our challenging curriculum cultivates intellectual curiosity and honors each student's voice as we strive for inclusivity. From a strong sense of community and connection, Pine School students become inspired and prepared to navigate a complex and changing world. 20 20 121 15 0 0 1334175 1463978 12942203 15606225 120437 332859 694382 -209951 15091197 17193111 2894798 2869880 0 0 6722946 7746437 0 0 987244 3978549 4688835 13596293 15305152 1494904 1887959 27333120 30304025 14729141 15487060 12603979 14816965 X The Pine School's mission is to promote academic, artistic, and athletic excellence. 0 0 12522342 2869880 15606225 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 420 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. 12522342 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 121 1 0 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X Kristi D Jackson 7726755000 12350 SE Federal Highway Hobe Sound FL 33455 X Russell Katz Chairman 2.00 X X 0 0 0 Cris Branden Treasurer 1.00 X X 0 0 0 John Trantor Secretary 1.00 X X 0 0 0 Kimberly Crook Vice Chair 1.00 X X 0 0 0 Tony Julian Trustee 1.00 X 0 0 0 Ellen Koo Trustee 1.00 X 0 0 0 Teresa Krastel Trustee 1.00 X 0 0 0 AJ Longmaid Trustee 1.00 X 0 0 0 Don Mader Trustee 1.00 X 0 0 0 Scott Berry Trustee 1.00 X 0 0 0 Tom McNicholas Trustee 1.00 X 0 0 0 Grant Mortell Trustee 1.00 X 0 0 0 Michael Rhys Trustee 1.00 X 0 0 0 Chris Saia Trustee 1.00 X 0 0 0 Bill Sarcia Trustee 1.00 X 0 0 0 Tammy Skelly Trustee 1.00 X 0 0 0 Amy Swan Trustee 1.00 X 0 0 0 Stephanie Critchfield Trustee 1.00 X 0 0 0 Matt Kuntz Trustee 1.00 X 0 0 0 Chris Sadaka Trustee 1.00 X 0 0 0 Binney P Caffrey Head of School 40.00 X 296797 0 13468 John Boyer Director of Development 40.00 X 118500 0 2270 Kelly Hilton-Green Assistant Head of School 40.00 X 115200 0 3000 Paul Needham Director of Technology 40.00 X 109500 0 2730 Kelly Carlson Controller 40.00 X 125000 0 2250 764997 0 23718 5 0 1 0 Flik Independent Schools PO Box 50196 Los Angeles CA 90074 Lunch and Catering Service 840216 Professional Bank (Seacoast) PO Box 9012 Stuart FL 349959012 Mortgage payment & interest 448319 Grand Classroom PO Box 7166 Charlottesville VA 22906 Educational Experiences provider 257382 Trane POBox 406469 Atlanta GA 303846469 Air Handler 218000 Sand Court Experts LLC 35816 Pinegate Trail Eustis FL 32736 Sand Court Construction 214765 5 502824 961154 112618 1463978 Tuition & Fees Revenue 900099 14730494 14730494 Auxillary Income 900099 836592 836592 Pine Store Income 900099 39139 39139 15606225 312232 312232 4506603 4485976 20627 20627 20627 87001 502824 443089 -356088 -356088 Other Revenues 900099 132533 132533 Derivative Instruments 900099 13604 13604 146137 17193111 15606225 0 122908 2869880 2869880 822847 634102 108700 80045 5811636 4478556 767736 565344 74867 57694 9890 7283 568841 438359 75146 55336 468246 360839 61857 45550 16003 16003 87172 87172 1200 1200 245569 40947 154622 50000 564646 474939 51663 38044 107377 68423 38954 281695 217079 37213 27403 529583 408106 69960 51517 285445 219969 37708 27768 Teaching and School Sup 955060 955060 Lunch Program 748222 748222 Repairs & Maintenance 477841 303114 174727 Summer & Day Camp 138216 138216 250806 108837 141969 15305152 12522342 1795566 987244 17423 20904 7863694 9714058 174560 53333 29104 63532 514663 707856 19752587 3761605 15415980 15990982 2569062 2965540 748634 787820 27333120 30304025 425118 599827 5933192 6657444 8343556 8176932 27275 52857 14729141 15487060 X 9291359 11393029 3312620 3423936 12603979 14816965 27333120 30304025 1887959 325027 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 2405253 54224 372330 2831807 2267799 1150 171502 35198 2405253 2483285 11890 -182453 44923 2267799 1901816 67478 553789 39798 2483285 2056683 25000 -179867 1901816 0 0 1470872 1470872 14510730 1901641 12609089 3261405 1859964 1401441 509580 509580 15990982 Leases Payable 52857 52857 X 15077743 325027 443089 768116 14309627 2883484 2883484 17193111 12878361 443089 443089 12435272 2869880 2869880 15305152 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 2023. Part XI, Line 2d - Other Adjustments: Special Fundraising Event Expenses 443,089. Part XI, Line 4b - Other Adjustments: Tuition Discounts 2,869,880. Gain on derivative financial instrument 13,604. Part XII, Line 2d - Other Adjustments: Special Fundraising Event Expenses 443,089. Part XII, Line 4b - Other Adjustments: Tuition Discounts 2,869,880. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 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. Auction Event 589825 502824 87001 321569 121520 589825 502824 87001 321569 121520 443089 -356088 1 Tuition Discounts - Siblings 134 231848 Sibling discount, 5% 2nd, 10% 3rd Scholarships 21 360284 The Pine School, The Patriot, The Merit scholarships Tuition Remissions 40 589625 Faculty/Staff 50% discount on tuition Financial Aid 113 1688123 Financial assistance Part I, Line 2: 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. X X 0 0 0 0 0 0 0 0 0 Binney P Caffrey Head of School 296797 0 0 0 0 0 5068 0 8400 0 310265 0 0 0 A Florida Development Finance Corporation Educational Facilities Rev Bonds 591276282 2022-01-26 8750000 Acquisition, renovation, and improvement of Educational Facilities 0 0 0 A 166624 8750000 2022 1 0 1 1 A 0 0 0 0 0 0 0 A 1 1 1 Professional Bank 10.000000000000 0 0 0 0 1 A 0 X 1 102618 Public Exchange X Piano 1 10000 Fair Market Value 0 0 0 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.