HAMMOND SCHOOL: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- HAMMOND SCHOOL (EIN 57-0477924)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-13
- IRS object ID
- 202201339349303285
- Schema version
- 2020v4.2
- 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 L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-13T12:30:01-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570940019 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAUKNIGHT PIETRAS & STORMER PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 MAIN ST SUITE 600 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570477924 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAMMOND SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAMM | BusinessNameControlTxt |
| Phone | 8037760295 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 GALWAY LANE | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW NORTH | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8037760295 | PhoneNum |
| Signature | 2022-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANDREW | PersonFirstNm |
| Person Last | NORTH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAWN WETHERLEY | PreparerPersonNm |
| PTIN | P01448919 | PTIN |
| Phone | 8037718943 | PhoneNum |
| Preparation | 2022-05-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW NORTH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 GALWAY LANE | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,315,504 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HAMMONDSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF HAMMOND SCHOOL IS TO INSTILL IN STUDENTS A COMMITMENT TO ACADEMIC EXCELLENCE AND RECOGNITION OF INDIVIDUAL POTENTIAL THAT WILL CONTRIBUTE TO THE DEVELOPMENT OF THEIR CHARACTERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 350 | TotalEmployeeCnt |
| Total Volunteers | 450 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,856,528 | PYContributionsGrantsAmt |
| CY Contributions Grants | $957,553 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,890,196 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,652,491 | CYProgramServiceRevenueAmt |
| PY Investment Income | $307,311 | PYInvestmentIncomeAmt |
| CY Investment Income | $390,554 | CYInvestmentIncomeAmt |
| PY Other Revenue | $136,084 | PYOtherRevenueAmt |
| CY Other Revenue | $98,332 | CYOtherRevenueAmt |
| PY Total Revenue | $20,190,119 | PYTotalRevenueAmt |
| CY Total Revenue | $20,098,930 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,701,982 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,868,718 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,136,568 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,832,842 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,184,440 | PYOtherExpensesAmt |
| CY Other Expenses | $6,464,166 | CYOtherExpensesAmt |
| PY Total Expenses | $19,022,990 | PYTotalExpensesAmt |
| CY Total Expenses | $20,165,726 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,167,129 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$66,796 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $54,753,815 | TotalAssetsBOYAmt |
| Total Assets EOY | $56,545,051 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,888,189 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,894,689 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,865,626 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,650,362 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF HAMMOND SCHOOL IS TO INSTILL IN STUDENTS A COMMITMENT TO ACADEMIC EXCELLENCE AND RECOGNITION OF INDIVIDUAL POTENTIAL THAT WILL CONTRIBUTE TO THE DEVELOPMENT OF THEIR CHARACTERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,732,478 | ExpenseAmt |
| Grant | $1,868,718 | GrantAmt |
| Revenue | $18,652,491 | RevenueAmt |
| Desc | HAMMOND SCHOOL IS A NON-PROFIT PRIMARY EDUCATIONAL INSTITUTION PROVIDING EDUCATION FROM PRESCHOOL THROUGH GRADE 12. | Desc |
| Total Program Service Expenses | $17,732,478 | 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 | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | 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 | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 350 | 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 | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 | 0 | 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 | SC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE MOORE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8037266647 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 GALWAY LANE | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29209 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| AKSHAKI M GANDHI | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGUS M BRABHAM IV | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BETH E BERNSTEIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARRIE A MOSS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAISY B MILLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAMON C JETER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HAKAN OZMEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J CANTEY HEATH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH A EDENS III | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH WALKER III | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY C BOYD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL E EDENS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL E PENLAND | |||||||
| IMMEDIATE PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MOJI S OGUNFOWORA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| R SETH BLACK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT B BETHEA JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| S MARK HOOD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SOHEE K PARK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN O PORTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALICE P ADAMS | |||||||
| VICE-CHAIRPERSON | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CANDACE LEAPHART | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $148,255 | $0 | $11,363 | Yes (X) | ||
| CHRISTOPHER B ANGEL | |||||||
| HEAD OF SCHOOL | 40.00 | $489,493 | $0 | $88,359 | Yes (X) | ||
| JILL L CROSSWELL | |||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOSEPH R FOLLINE | |||||||
| CHAIRPERSON | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK P GARSIDE | |||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ANDREW NORTH | |||||||
| MIDDLE SCHOOL HEAD | 40.00 | $117,472 | $0 | $39,759 | Yes (X) | ||
| HELEN KISER | |||||||
| LOWER SCHOOL HEAD | 40.00 | $114,170 | $0 | $52,942 | Yes (X) | ||
| JEFF BARNES | |||||||
| ATHLETIC DIRECTOR | 40.00 | $111,544 | $0 | $42,986 | Yes (X) | ||
| JOSEPH LUMPKIN | |||||||
| UPPER SCHOOL HEAD | 40.00 | $106,340 | $0 | $58,676 | Yes (X) | ||
| SUSAN KEENAN | |||||||
| DIRECTOR OF ADVANCEMENT | 40.00 | $131,537 | $0 | $6,513 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,218,811 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $300,598 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HOOD CONSTRUCTION COMPANY INC | |||||
| 1050 SHOP RD SUITE A | COLUMBIA | SC | 29201 | CONSTRUCTION | $128,200 |
| COMMERCIAL MAINTENANCE SERVICES INC | |||||
| PO BOX 109 | COLUMBIA | SC | 29202 | JANITORIAL | $121,548 |
| THE BUDD GROUP | |||||
| PO BOX 890856 | CHARLOTTE | NC | 28289 | JANITORIAL | $112,201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $11,550 | FundraisingAmt |
| All Other Contributions | $946,003 | AllOtherContributionsAmt |
| Total Contributions | $957,553 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 900099 | $17,189,028 | $17,189,028 |
| AUXILLARY ENTERPRISES | 900099 | $1,308,611 | $1,308,611 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,852 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $154,852 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,652,491 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $227,058 | TotalRevenueColumnAmt |
| Exclusion | $227,058 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $345,232 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $181,736 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $345,232 | SecuritiesAmt |
| Other | -$181,736 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $163,496 | TotalRevenueColumnAmt |
| Exclusion | $163,496 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $133,170 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $11,550 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $34,838 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,332 | TotalRevenueColumnAmt |
| Exclusion | $98,332 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,098,930 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,652,491 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $488,886 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,868,718 | TotalAmt |
| Program Services | $1,868,718 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,519,406 | TotalAmt |
| Program Services | $1,330,857 | ProgramServicesAmt |
| Management And General | $188,549 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,638,308 | TotalAmt |
| Program Services | $6,690,440 | ProgramServicesAmt |
| Management And General | $947,868 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,660 | TotalAmt |
| Program Services | $324,620 | ProgramServicesAmt |
| Management And General | $50,040 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,687,294 | TotalAmt |
| Program Services | $1,461,935 | ProgramServicesAmt |
| Management And General | $225,359 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,174 | TotalAmt |
| Program Services | $531,277 | ProgramServicesAmt |
| Management And General | $81,897 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,105 | TotalAmt |
| Program Services | $102,156 | ProgramServicesAmt |
| Management And General | $6,949 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,083 | TotalAmt |
| Program Services | $103,063 | ProgramServicesAmt |
| Management And General | $15,020 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,887 | TotalAmt |
| Management And General | $285,887 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,923,411 | TotalAmt |
| Program Services | $1,678,752 | ProgramServicesAmt |
| Management And General | $244,659 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,208 | TotalAmt |
| Program Services | $137,211 | ProgramServicesAmt |
| Management And General | $19,997 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OPERATIONAL SUPPLIES | $1,410,330 | $1,273,503 | $136,827 |
| OTHER EXPENSES | $816,242 | $721,220 | $95,022 |
| REPAIRS, MAINTENANCE, S | $573,089 | $500,192 | $72,897 |
| INSTRUCTIONAL SUPPLIES | $520,747 | $520,747 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $550,064 | TotalAmt |
| Program Services | $487,787 | ProgramServicesAmt |
| Management And General | $62,277 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,165,726 | TotalAmt |
| Program Services | $17,732,478 | ProgramServicesAmt |
| Management And General | $2,433,248 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,845,839 | BOYAmt |
| EOY | $12,068,291 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,473,927 | BOYAmt |
| EOY | $821,913 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,600,637 | BOYAmt |
| EOY | $2,589,417 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,640 | BOYAmt |
| EOY | $28,997 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,859 | BOYAmt |
| EOY | $97,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $48,919,138 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,953,038 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,393,382 | BOYAmt |
| EOY | $29,966,100 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,681,716 | BOYAmt |
| EOY | $10,598,757 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $612,815 | BOYAmt |
| EOY | $374,193 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,753,815 | BOYAmt |
| EOY | $56,545,051 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,390,869 | BOYAmt |
| EOY | $1,565,681 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,770,047 | BOYAmt |
| EOY | $10,399,139 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,265,320 | BOYAmt |
| EOY | $11,414,933 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,461,953 | BOYAmt |
| EOY | $1,514,936 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,888,189 | BOYAmt |
| EOY | $24,894,689 | 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 | $26,563,633 | BOYAmt |
| EOY | $27,582,645 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,301,993 | BOYAmt |
| EOY | $4,067,717 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,865,626 | BOYAmt |
| EOY | $31,650,362 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,753,815 | BOYAmt |
| EOY | $56,545,051 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$66,796 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,469,853 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $381,679 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $657,642 | BeginningYearBalanceAmt |
| Contributions | $155,027 | ContributionsAmt |
| Investment Earnings Or Losses | $156,268 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,020 | OtherExpendituresAmt |
| End Year Balance | $958,917 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $638,390 | BeginningYearBalanceAmt |
| Contributions | $6,450 | ContributionsAmt |
| Investment Earnings Or Losses | $20,448 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,646 | OtherExpendituresAmt |
| End Year Balance | $657,642 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $615,313 | BeginningYearBalanceAmt |
| Contributions | $17,152 | ContributionsAmt |
| Investment Earnings Or Losses | $40,614 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,462 | OtherExpendituresAmt |
| End Year Balance | $667,617 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $586,268 | BeginningYearBalanceAmt |
| Contributions | $6,327 | ContributionsAmt |
| Investment Earnings Or Losses | $30,682 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,964 | OtherExpendituresAmt |
| End Year Balance | $615,313 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $521,175 | BeginningYearBalanceAmt |
| Contributions | $35,042 | ContributionsAmt |
| Investment Earnings Or Losses | $37,618 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,567 | OtherExpendituresAmt |
| End Year Balance | $586,268 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.80000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.20000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $22,500 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,053,107 | OtherCostOrOtherBasisAmt |
| Book Value | $2,075,607 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,811,047 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,442,120 | DepreciationAmt |
| Book Value | $26,368,927 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,032,484 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,510,918 | DepreciationAmt |
| Book Value | $1,521,566 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,966,100 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| AGENCY FUNDS | $77,184 |
| OTHER LIABILITIES | $556,764 |
| CAPITAL LEASE OBLIGATIONS | $880,988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,514,936 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,298,317 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,469,853 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $598,252 | OtherRevenueAmt |
| Revenue Not Reported | $2,068,105 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,230,212 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,868,718 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,868,718 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,098,930 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,513,581 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $216,573 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $216,573 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,297,008 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,868,718 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,868,718 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,165,726 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT HAS BEEN CREATED TO SUPPORT THE SCHOOL'S ONGOING OPERATIONS AND GROWTH AND TO ALLOW IT TO STRATEGICALLY INVEST ITS FINANCIAL RESOURCES. THE ANTICIPATED TERM OF THE ENDOWMENT POOL IS PERPETUAL. THE INVESTMENT RETURNS OF THE ENDOWMENT WILL BE USED IN SUPPORT OF HAMMOND'S MISSION. THE ENDOWMENT FUNDS WILL BE USED TO ENSURE THE SCHOOL REMAINS INNOVATIVE AND HAS ADEQUATE RESOURCES FOR THE FUTURE. |
| PART X, LINE 2: | THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. AT JUNE 30, 2021 AND 2020, THE SCHOOL HAS DETERMINED THAT NO INCOME TAXES ARE DUE FOR ITS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. AS A RESULT, THE SCHOOL DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS, INTEREST, OR PENALTIES AT JUNE 30, 2021 AND 2020. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN FORM 990 UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT LOSS ON DISPOSITION OF ASSETS INCLUDED IN EXPENSE IN AUDITED STATEMENTS |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION IN THE AUDITED FINANCIAL STATEMENTS |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN FORM 990 LOSS ON DISPOSITION OF ASSETS NETTED AGAINST INCOME IN 990 |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION IN THE AUDITED FINANCIAL STATEMENTS |
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 | THE SCHOOLS NON-DISCRIMINATORY POLICY IS PUBLISHED IN ALL ADMISSIONS MATERIALS. IT IS ALSO INCLUDED IN SUPPLEMENTAL PRINTINGS, ADVERTISEMENTS AND PUBLICATIONS, IN EMPLOYEE HANDBOOKS, AND ON ITS WEBSITE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $28,525 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,525 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $288 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $5,442 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $506 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,901 | OtherDirectExpensesEvent1Amt |
| Event2 | AUCTION | Event2Nm |
| Gross Receipts Event2 | $84,546 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $2,550 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $81,996 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $18,253 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $31,649 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $31,649 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $6,449 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $144,720 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $11,550 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $133,170 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $288 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,442 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $506 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $28,603 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,839 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $98,331 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID TO STUDENTS | GrantTypeTxt |
| Recipient | 233 | RecipientCnt |
| Cash Grant | $1,868,718 | CashGrantAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | HAMMOND SCHOOL'S FINANCIAL AID PROGRAM WAS DESIGNED TO HELP THE SCHOOL ENROLL A TALENTED, BRIGHT, SOCIALLY AND ECONOMICALLY DIVERSE GROUP OF STUDENTS WHO MIGHT OTHERWISE NOT BE ABLE TO ATTEND HAMMOND. FINANCIAL AID IS GRANTED TO FAMILIES ON THE BASIS OF DEMONSTRATED NEED THROUGH THE USE OF SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS). IN USING SSS, HAMMOND FOLLOWS THE FOLLOWING PRINCIPLES OF GOOD PRACTICE OUTLINED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOL (NAIS): 1. FINANCIAL AID AWARDS WILL BE MADE WITHOUT REGARD TO RACE, NATIONALITY, OR ETHNIC ORIGIN. 2. FINANCIAL AID WILL BE DETERMINED ON THE BASIS OF DEMONSTRATED NEED. 3. FAMILIES MUST SUBMIT ANNUALLY THE FINANCIAL STATEMENT TO SSS. 4. THE FINANCIAL AID PROCESS IS 100% CONFIDENTIAL. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER B ANGEL | ||||||||||||||
| HEAD OF SCHOOL | $406,091 | $0 | $83,402 | $0 | $0 | $0 | $33,750 | $0 | $54,609 | $0 | $577,852 | $0 | $0 | $0 |
| HELEN KISER | ||||||||||||||
| LOWER SCHOOL HEAD | $112,892 | $0 | $1,278 | $0 | $0 | $0 | $6,097 | $0 | $46,845 | $0 | $167,112 | $0 | $0 | $0 |
| JOSEPH LUMPKIN | ||||||||||||||
| UPPER SCHOOL HEAD | $105,130 | $0 | $1,210 | $0 | $0 | $0 | $5,997 | $0 | $52,679 | $0 | $165,016 | $0 | $0 | $0 |
| CANDACE LEAPHART | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $147,035 | $0 | $1,220 | $0 | $0 | $0 | $7,541 | $0 | $3,822 | $0 | $159,618 | $0 | $0 | $0 |
| ANDREW NORTH | ||||||||||||||
| MIDDLE SCHOOL HEAD | $116,108 | $0 | $1,364 | $0 | $0 | $0 | $2,967 | $0 | $36,792 | $0 | $157,231 | $0 | $0 | $0 |
| JEFF BARNES | ||||||||||||||
| ATHLETIC DIRECTOR | $110,363 | $0 | $1,181 | $0 | $0 | $0 | $5,946 | $0 | $37,040 | $0 | $154,530 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | CHRIS ANGEL PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. | ExplanationTxt |
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 | SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 570960018 | BondIssuerEIN |
| CUSIP | 837036CP5 | CUSIPNum |
| Bond Issued | 2017-05-27 | BondIssuedDt |
| Issue Price | $19,000,000 | IssuePriceAmt |
| Purpose | SCHOOL CONSTRUCTION | 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 | $19,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $321,699 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $16,652,995 | CapitalExpendituresAmt |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (1) | Form8038TFiledInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE TORONTO | BusinessNameLine1Txt |
| Business Name Line2 | DOMINION BANK | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| 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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| HOOD CONSTRUCTION COMPANY INC | |||
| BOARD MEMBER IS AN OWNER. | $128,200 | CONSTRUCTION SERVICES | 0 |
| JHD 8098 LLC | |||
| BOARD MEMBER IS AN OWNER. | $28,595 | FOOD SUPPLIER | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TWO OF THE TRUSTEES INVOLVED IN HAMMOND ARE BROTHERS. |
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOARD OF TRUSTEES INCLUDES TWO MEMBERS WHO ARE SIBLINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE FORM 990 IS PREPARED BY THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT, IT IS REVIEWED AND APPROVED BY THE CFO, HEAD OF SCHOOL AND THE CHAIRMAN OF THE BOARD BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | HAMMOND SCHOOL REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE SCHOOL'S REQUIREMENT AND POLICY THAT OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. EVERY YEAR, EACH TRUSTEE AND KEY EMPLOYEE IS REQUIRED TO COMPLETE AND SIGN THE SCHOOL'S ADOPTED CONFLICT OF INTEREST DISCLOSURE STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR OF HAMMOND SCHOOL IS REFERRED TO AS THE HEAD OF SCHOOL. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HAS THE AUTHORITY TO REVIEW THE PERFORMANCE OF THE HEAD OF SCHOOL AND ESTABLISH HIS OR HER COMPENSATION, AS SET FORTH IN SECTION 4.1.1 OF HAMMOND SCHOOL'S BYLAWS AS AMENDED ON MAY 8, 2017. THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE THOSE TRUSTEES WHO ARE THE CHAIRMAN OF THE BOARD, THE VICE-CHAIRMAN OF THE BOARD, THE SECRETARY, AND THE TREASURER, TOGETHER WITH OTHER SUCH TRUSTEES THAT ARE APPOINTED FROM TIME TO TIME AT THE DISCRETION OF THE CHAIRMAN OF THE BOARD. THE EXECUTIVE COMMITTEE REVIEWS DATA ON HEAD OF SCHOOL COMPENSATION FROM OTHER SIMILAR INDEPENDENT SCHOOLS WHEN DETERMINING THE HEAD OF SCHOOL'S COMPENSATION AND OTHER BENEFITS. THE SCHOOL'S CHIEF FINANCIAL OFFICER ASSISTS THE COMMITTEE IN OBTAINING THIS DATA FROM COMPARABLE SCHOOLS AND BENCHMARKING TOOLS FROM ORGANIZATIONS SUCH AS THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). THE COMMITTEE ALSO CONSIDERS THE HEAD OF SCHOOL'S EXPERIENCE AND PERFORMANCE WHEN SETTING COMPENSATION LEVELS. ONCE THE COMPENSATION AND BENEFITS ARE DETERMINED, THE EXECUTIVE COMMITTEE AND THE HEAD OF SCHOOL BOTH DESIGNATE THEIR RESPECTIVE ATTORNEYS, AND A CONTRACT IS DRAFTED AND AGREED UPON BY BOTH THE HEAD OF SCHOOL AND THE EXECUTIVE COMMITTEE. WHEN THE CONTRACT EXPIRES, THE PROCESS OF BENCHMARKING AND RENEGOTIATING BETWEEN THE EXECUTIVE COMMITTEE AND THE HEAD OF SCHOOL IS INITIATED AGAIN BY THE EXECUTIVE COMMITTEE BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | HAMMOND SCHOOL RETAINS COPIES OF THE SCHOOLS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON THE SCHOOL'S SHARED DRIVE. INDIVIDUALS MAY REQUEST COPIES FROM THE BUSINESS OFFICE OR THE HEAD OF SCHOOL OFFICE. THE COPIES ARE MADE AVAILABLE ON THE SCHOOL'S CAMPUS,AND THE HEAD OF SCHOOL'S CONFERENCE ROOM IS DESIGNATED AS A LOCATION FOR ANY INDIVIDUAL TO REVIEW THE DOCUMENTS WITH OR WITHOUT ASSISTANCE FROM THE SCHOOL'S CHIEF FINANCIAL OFFICER OR HEAD OF SCHOOL. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST RATE SWAP LIABILITY 381,679. |
| FORM 990, PART XII, LINE 2C | THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. |