2022-03-22T20:53:00-05:00 2021-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2020-07-01 620475837 THE MCCALLIE SCHOOL % ELIZABETH THOMPSON MCCA 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 ELIZABETH THOMPSON CFO 4046248300 2022-05-16 true ELIZABETH THOMPSON 999009999 SABRE J LINAHAN P01372980 4048746244 2022-05-16 3 2020 2022-09-23 18:48:47Z A Lee Burns III 500 DODDS AVENUE CHATTANOOGA TN 37404 82714982 false X WWW.MCCALLIE.ORG X 1905 TN FOR THE CONDUCT OF A PRIVATE DAY and BOARDING SCHOOL SERVING BOYS IN GRADES 6-12. 20 18 495 500 437783 436783 8756926 9680151 34757806 36845323 9250571 13754925 197175 22925 52962478 60303324 8825158 11700616 0 0 22735516 16655524 0 0 2737679 13889428 16576648 45450102 44932788 7512376 15370536 246097141 273358860 57584104 45734152 188513037 227624708 X MCCALLIE IS A PRIVATE SCHOOL WITH STATE-OF-THE-ART FACILITIES NESTLED ON 100 ACRES ON CHATTANOOGA'S MISSIONARY RIDGE. SINCE 1905, MCCALLIE HAS REMAINED COMMITTED TO PROVIDING AN OUTSTANDING COLLEGE PREPARATORY EDUCATION PROGRAM FOR BOYS. false false 37426351 11700616 37066379 MCCALLIE PROVIDED 938 STUDENTS IN 6TH THROUGH 12TH GRADES WITH EDUCATIONAL AND ACADEMIC SERVICES. BOARDING AND DAY STUDENTS PARTICIPATE IN OVER 40 STUDENT-CENTERED ORGANIZATIONS AND AN OUTSTANDING ARRAY OF EXTRA-CURRICULAR ACTIVITIES. THESE INCLUDE NATIONALLY RECOGNIZED PROGRAMS IN ATHLETICS, IN THE ARTS, AND COMMUNITY SERVICE. 37426351 true true false false false false false false true true true true false false true true true false true false true false true false true false false true true true false false false false true true true true true false false false false true false false false true 119 0 true 495 true true true false false false false true true false false false false false false X 20 18 true false false false false false false true true false false true true true true true true true false false TN X ELIZABETH THOMPSON 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 X A Lee Burns III Headmaster 40.0 1.0 X 564780 0 113591 Steven B Hearn VP for Advancement 40.0 0.0 X 235967 0 31256 Kenneth A Sholl Assistant Headmaster 40.0 1.0 X 233174 0 13341 Scotty L Jones Middle School Principal 40.0 0.0 X 121650 0 70300 Elizabeth A Thompson Chief Financial Officer 40.0 1.0 X 161812 0 26000 Craig A Ingvalson Director of Strategic Planning 40.0 0.0 X 148247 0 29656 Ralph J Potter Head Football Coach 40.0 0.0 X 132477 0 34134 Henry L Hopping Upper School Principal 40.0 0.0 X 118765 0 30086 Ricky L Thomas Dean of Community and Brotherh 40.0 0.0 X 104829 0 24373 Robert K Walker Former Headmaster 1.0 0.0 X 125000 0 0 Charles S Anderson Trustee 1.0 0.0 X 0 0 0 Benjamin G Brock Trustee 1.0 0.0 X 0 0 0 Stanley M Brock Trustee 1.0 0.0 X 0 0 0 James W Burns Trustee 1.0 0.0 X 0 0 0 James J Keras III Trustee 1.0 0.0 X 0 0 0 Robert F Huffaker Trustee 1.0 0.0 X 0 0 0 Seong-Joo Jeong Trustee 1.0 0.0 X 0 0 0 Colin M Provine Trustee 1.0 0.0 X 0 0 0 Jack L Webb Trustee 1.0 0.0 X 0 0 0 Sean K Jenkins Trustee 1.0 0.0 X 0 0 0 Graeme M Keith III Trustee 1.0 0.0 X 0 0 0 Charles E Knox II Trustee 1.0 0.0 X 0 0 0 Alan L Lebovitz Trustee 1.0 0.0 X 0 0 0 Glenn H Morris Jr Trustee 1.0 0.0 X 0 0 0 N Carter Newbold IV Trustee 1.0 0.0 X 0 0 0 William Welch Trustee 1.0 0.0 X 0 0 0 Ward Petty Trustee 1.0 0.0 X 0 0 0 James M Ruffin Trustee 1.0 0.0 X 0 0 0 William Turner Trustee 1.0 0.0 X 0 0 0 Nathaniel H Taylor Trustee 1.0 0.0 X 0 0 0 1946701 0 372737 14 true true false Sodexo Inc Affiliates PO Box 536922 ATLANTA GA 303536922 Dining Services 962895 TKC Management Services 4500 Cameron Valley Pkwy STE 400 CHARLOTTE NC 28211 Physical Plant Mgt 2648158 tu parks construction company 1207 e 23rd street CHATTANOOGA TN 37408 construction 1127492 3 158327 9521824 3851594 9680151 TUITION AND FEES 611600 36845323 36845323 36845323 1412694 1412694 0 0 20920 20920 0 20920 20920 34214702 21872471 12342231 12342231 637240 11704991 1440 158327 23685 -22245 -22245 0 0 0 518153 515502 2651 2651 OTHER REVENUE 611710 21599 221056 -199457 21599 60303324 37066379 437783 13119011 36000 36000 11234126 11234126 430490 430490 0 1624101 799269 590344 234488 0 9049155 7581334 320249 1147572 1089441 536147 396001 157293 3846655 2989043 301537 556075 1046172 514853 380273 151046 0 45398 45398 75600 75600 0 0 67416 67416 46829 5009 14436 27384 183331 171707 11624 358162 218006 53740 86416 0 0 4760378 4286307 409263 64808 232185 219809 5708 6668 0 0 949270 949270 0 3731917 3362013 332914 36990 411529 231485 174039 6005 CONTRACTED SERVICES FEES 3706239 3141022 400230 164987 INSTRUCTIONAL SUPPLIES 1226137 1136669 47899 41569 DUES AND SUBSCRIPTIONS 326166 236811 49074 40281 TAXES AND LICENSES 285541 149059 134826 1656 170550 147192 20541 2817 44932788 37426351 4768758 2737679 X 20761733 16884822 0 0 15084419 8914206 456106 3109313 0 0 0 0 77550 58761 225960 214735 1260348 1783265 127673866 55707131 73941685 71966735 51914637 100729320 78218573 64571422 0 0 0 0 4156130 5126281 246097141 273358860 2141263 1565260 0 0 3581764 4519450 35000000 0 2161 0 0 0 5500000 36046402 146865 268577 11212051 3334463 57584104 45734152 X 100127594 123970493 88385443 103654215 188513037 227624708 246097141 273358860 X 15370536 19833960 -3185216 7092391 X X false true X true false X 23876041 13705614 15134401 8756926 9680151 71153133 0 0 23876041 13705614 15134401 8756926 9680151 71153133 19220194 51932939 541696 741829 1200023 1459981 1433614 5377143 100781 404537 392716 437737 1335771 0 77866047 173170218 0.66695 0.71984 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 141989625 5366362 33261711 1846048 6945514 171826136 141088937 3792990 3958222 1760376 5090148 141989625 141472107 2396098 7207235 1868703 8117800 141088937 135082067 3703284 11814549 1631221 7496572 141472107 116422168 11344317 13482420 1599099 4567739 135082067 0.47860 0.34880 0.17260 false false 11499720 11499720 89282346 40216456 49065890 10092413 7079429 3012984 16799387 8411246 8388141 71966735 LIMITED PARTNERSHIPS 64571422 F 64571422 0 DEFERRED COMPENSATION 553476 AGENCY FUNDS 133286 LIABILITY FOR PENSION BENEFITS 2314784 ANNUITY PAYABLE 332917 3334463 X 73177062 19833960 19833960 53343102 56250 6903972 6960222 60303324 34065391 34065391 56250 10811147 10867397 44932788 Part IV, Line 2b McCallie maintains a tuition escrow program in accordance with IRS Code Section 2503(e). Part V, Line 4 McCallie's Endowment is intended to provide support to the institution in perpetuity in such categories as need-based and merit-based financial aid and faculty professional development, as well as to provide unrestricted support to the school. PART X LINE 2 McCallie is recognized as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. McCallie's unrelated business income is not significant. McCallie annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions McCallie takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. As of June 30, 2021, McCallie did not recognize liabilities for uncertain tax positions or associated interest and penalties. In general, McCallie is no longer subject to tax examinations for the tax years ended before June 30, 2018. Part XI, Line 4B - Other Adjustments 90,623 + Change in value of split interest agreement 9,902,240 + Financial Aid grants 131,025 - Inventory - Cost of goods sold 23,685 - Direct Fundraising Expense 14,090 - Bad Debt Expense netted with revenue PY 2,920,091 - Employee Retention Credit -------------------------- 6,903,972 = Part XII, Line 4B - Other Adjustments 7,723,187 + FASB 158 Pension Obligation 9,902,240 + Financial Aid grants 131,025 - Inventory - Cost of goods sold 23,685 - Direct Fundraising Expense 3,199,306 - Bad Debt Expense PY 2,920,091 - Employee Retention Credit 540,173 - Investment in Joint Venture -------------------------- 10,811,147 = true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 Disclosure in registration info packet, newspaper ad. true Central America and the Caribbean Investments 27819231 Europe (Including Iceland and Greenland) Grantmaking tuition discount 76190 Central America and the Caribbean Grantmaking tuition discount 89380 Sub-Saharan Africa Grantmaking tuition discount 46500 South America Grantmaking tuition discount 53250 North America Grantmaking tuition discount 165170 28249721 28249721 Tuition Discount Europe (Including Iceland and Greenland) 2 76190 tuition disc FMV Tuition Discount Central America and the Caribbean 3 89380 TUITION disc FMV Tuition Discount Sub-Saharan Africa 1 46500 TUITION disc FMV Tuition Discount South America 1 53250 TUITION disc FMV Tuition Discount North America 3 165170 Tuition disc FMV false false false false false false Part III, Column C Recipients are chosen based on financial need. online auction 120927 120927 988 9035 basketball tour 38840 37400 1440 750 12912 0 159767 158327 1440 1738 21947 23685 -22245 true National Center for the Development of Boys 500 DODDS AVE chattanooga NC 37404 813299796 501(C)(3) 24000 FMV Community Foundation of Greater Chattanooga 1270 Market Street Chattanooga TN 37402 626045999 501(C)(3) 12000 FMV 2 Merit Scholarships 71 1419033 FMV Tuition Credit Need-Based Financial Aid 421 9815093 FMV Tuition Credit Part I, Line 2 Scholarships are applied as discounts. Grants to other organizations are given as unrestricted donations to well-known and reputable organizations. X X X true true X X X X X false true false false false false false true false A Lee Burns III Headmaster 448282 0 0 0 116498 0 71624 0 45385 0 681789 0 0 0 Steven B Hearn VP for Advancement 215667 0 20300 0 0 0 18574 0 14708 0 269249 0 0 0 Craig A Ingvalson Director of Strategic Planning 137947 0 10300 0 0 0 12115 0 18864 0 179226 0 0 0 Scotty L Jones Middle School Principal 118350 0 3300 0 0 0 10607 0 60882 0 193139 0 0 0 Ralph J Potter Head Football Coach 132177 0 300 0 0 0 8267 0 27153 0 167897 0 0 0 Kenneth A Sholl Assistant Headmaster 217874 0 15300 0 0 0 11693 0 3680 0 248547 0 0 0 Elizabeth A Thompson Chief Financial Officer 146512 0 15300 0 0 0 13274 0 14020 0 189106 0 0 0 Robert K Walker Former Headmaster 125000 0 0 0 0 0 0 0 0 0 125000 0 0 0 Part I, Line 1A AS A CONDITION OF EMPLOYMENT, CERTAIN EMPLOYEES ARE REQUIRED TO LIVE CAMPUS IN A RESIDENCE PROVIDED BY THE SCHOOL. CERTAIN EMPLOYEES RECEIVE CLEANING, MAINTENANCE, AND UTILITIES PROVIDED FOR THEIR RESIDENCE AT THE EXPENSE OF THE SCHOOL. The School provides for a social club membership for the headmaster for the transaction of School business. Business use is reimbursed to Headmaster by the School. Part I, Line 4B THE SCHOOL HAS A DEFINED BENEFIT PLAN WHICH WAS FROZEN IN 2005. CERTAIN EMPLOYEES ARE ELIGIBLE TO RECEIVE BENEFITS UNDER THIS PLAN IF THEY MET CERTAIN REQUIREMENTS IN 2005. IN 2014, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR A. LEE BURNS UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 20 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $44,600 TO THE PLAN. A. LEE BURNS, III ALSO PARTICIPATES IN A 457(B) PLAN. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $19,500 TO THE PLAN. Part I, Line 7 THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2020-21. ANDREW BURNS SON-IN-LAW OF key employee 11919 Salary and Benefits false Callie Sholl-Burns Daughter of key employee 82011 Salary and Benefits false substantial contributor 35% controlled entity of substantial contributor 2670694 Physical Plant Management false X 90 3776564 FMV X assorted auction items 303 75030 FMV false true true Part I, Column B - Items Contributed Column B reports number of Items Received. Part I, Line 32b The McCallie School uses Benjamin F Edwards & Co as a third party to sell donated stock. form 990, part vi, section a, line 2 JAMES W. BURNS (DIRECTOR) AND A. LEE BURNS (OFFICER) - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY BY EACH TRUSTEE AND SENIOR ADMINISTRATOR. POTENTIAL CONFLICTS ARE REVIEWED BY THE AUDIT COMMITTEE. TRUSTEES RECUSE THEMSELVES FROM VOTING ON ANY MATTER WHERE THEY HAVE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE USES compensation studies in preparation of multi-year contracts and COMPARABILITY INFORMATION PROVIDED BY THE CHIEF FINANCIAL OFFICER on an interim basis IN DETERMINING HEADMASTER COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF DOCUMENTS ARE MAINTAINED BY THE CFO AND PROVIDED UPON REQUEST AS APPROPRIATE. FORM 990, PART X, LINE 15 During 2020, McCallie entered into a joint venture agreement with Girls preparatory school ("GPS") for the design, construction, and operation of a rowing facility consisting of a boathouse and a dock located on the Tennessee River, to be used to accommodate GPSMcCallie's respective crew programs. McCallie accounts for its 50% interest in the JV using the equity method of accounting. As of June 30, 2021 the facility is fully operational. gps IS AN UNRELaTED 501(C)(3) ORGANIZATION. Form 990, Part XI, Line 9, Changes in Net Assets: 7,723,187 + FASB 158 PENSION ADJUSTMENT 540,173 - investment in joint venture 90,623 - SPLIT INTEREST AGREEMENT -------------------------- 7,092,391 = Form 990, Part XII, Line 2C AUDIT COMMITTEE MEETS ANNUALLY WITH AUDITORS, REVIEWS FINANCIAL STATEMENTS, MAKES ANY RECOMMENDATIONS NECESSARY TO BOARD, AND THE BOARD VOTES TO ACCEPT AUDIT AND/OR APPROVES AUDIT COMMITTEE RECOMMENDATIONS. National Center for the Development of B 500 Dodds Ave Chattanooga TN 37404 813299796 research/shar TN 501(C)(3) 7 NA false Charitable Remainder Trust (1) Investment TN NA Trust false true false false false false false false false false false true false true true false true false false Part II, Line 1, Column G During the year ending June 30, 2016, the National Center for the Development of Boys ("NCDB") was incubated as a program service for the McCallie School, operating to help educators, parents, and mentors learn how to best help boys thrive and learn. The organization has formed into its own nonprofit entity and has been removed as a program service under the school. As of June 30, 2019, NCDB is a controlled section 512(b)(13) organization by McCallie School. Part IV, Line 1, Column C The Charitable Remainder Trusts are Domiciled in Tennessee, Florida, and Colorado.