THE BAYLOR SCHOOL: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- THE BAYLOR SCHOOL (EIN 62-0126365)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-02-04
- IRS object ID
- 202230359349301538
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-02-04T14:51:01-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570381582 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELLIOTT DAVIS LLCPLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 EAST MOREHEAD STREET SUITE 700 | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28202 | 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 | 620126365 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAYLOR SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYL | BusinessNameControlTxt |
| Phone | 4232678505 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 BAYLOR SCHOOL ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37405 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DALLAS JOSEPH JR | PersonNm |
| Person Title | VICE PRESIDENT/TREASURER | PersonTitleTxt |
| Phone | 4232678505 | PhoneNum |
| Signature | 2022-02-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DALLAS | PersonFirstNm |
| Person Last | JOSEPH JR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JANICE A RATICA | PreparerPersonNm |
| PTIN | P00358837 | PTIN |
| Phone | 7043338881 | PhoneNum |
| Preparation | 2022-02-05 | 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 | SCOTT WILSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 BAYLOR SCHOOL ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $88,946,918 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BAYLORSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1893 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | THE BAYLOR SCHOOL IS A CO-EDUCATIONAL DAY AND BOARDING COLLEGE PREPARATORY INSTITUTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 449 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $117,251 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $116,251 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,123,851 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,408,630 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $33,969,189 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,235,422 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,284,889 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,716,813 | CYInvestmentIncomeAmt |
| PY Other Revenue | $110,818 | PYOtherRevenueAmt |
| CY Other Revenue | $322,306 | CYOtherRevenueAmt |
| PY Total Revenue | $43,488,747 | PYTotalRevenueAmt |
| CY Total Revenue | $47,683,171 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,495,569 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,657,351 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,952,421 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,264,137 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $30,900 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $7,498 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,198,215 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,462,902 | PYOtherExpensesAmt |
| CY Other Expenses | $18,553,899 | CYOtherExpensesAmt |
| PY Total Expenses | $43,941,792 | PYTotalExpensesAmt |
| CY Total Expenses | $47,482,885 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$453,045 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $200,286 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $226,381,711 | TotalAssetsBOYAmt |
| Total Assets EOY | $270,105,763 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,993,608 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $40,349,364 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $188,388,103 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $229,756,399 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BAYLOR'S MISSION IS TO FOSTER IN ITS STUDENTS BOTH THE ABILITY AND THE DESIRE TO MAKE A POSITIVE DIFFERENCE IN THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $35,202,736 | ExpenseAmt |
| Grant | $7,657,351 | GrantAmt |
| Revenue | $33,003,331 | RevenueAmt |
| Desc | THE BAYLOR SCHOOL EDUCATES STUDENTS IN GRADES 6-12; ENROLLMENT FOR THE 2020/2021 ACADEMIC YEAR WAS 1,036. BAYLOR FULFILLS IT'S MISSION BY PROVIDING: A RICH ACADEMIC PROGRAM; A SCHOOL ROOTED IN TRADITION YET, RECEPTIVE TO CHANGE; A WIDE VARIETY OF CO-CURRICULAR EXPERIENCES; AND A BALANCE OF EMPHASES ON ACTIVITIES WHICH ENCOURAGES STUDENT GROWTH. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,068,711 | ExpenseAmt |
| Revenue | $6,270,073 | RevenueAmt |
| Desc | WHEN THE COVID-19 PANDEMIC HIT NORTH AMERICA IN MARCH 2020, THE SCHOOL FOUND ITSELF IN A UNIQUE POSITION TO AID IN THE FIGHT AGAINST THE SPREAD OF THE DISEASE. THE SCHOOL'S RESEARCH LAB HAD EQUIPMENT ON HAND TO PERFORM COVID-19 TESTS. THE SCHOOL VOLUNTEERED THE LAB'S EQUIPMENT AND SERVICES TO HAMILTON COUNTY FOR EMERGENCY TESTING FROM MARCH TO JUNE 2020. DURING THIS TIME, THE SCHOOL PROCESSED OVER 14,000 TESTS FOR THE COUNTY, AT NO COST TO THE CITIZENS. WHEN THE CONTRACT PERIOD WITH THE COUNTY CEASED, ON JUNE 20, 2020, THE SCHOOL BEGAN PARTNERING WITH OTHER LOCAL NONPROFITS AND SMALL BUSINESSES TO PERFORM TESTS IN A MORE TIMELY MANNER THAN OTHER LABS PROVIDED. THESE OPERATIONS CEASED ON JUNE 30, 2021 AND THE SCHOOL HAS NO PLANS TO PURSUE SUCH SERVICES IN THE FUTURE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $39,271,447 | 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 | Yes (1) | 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 | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | 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 | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | 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 | 83 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 449 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | 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 | 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 | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DALLAS JOSEPH JR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4232678505 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 BAYLOR SCHOOL ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37405 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| SCOTT WILSON | |||||||
| PRESIDENT/HEADMASTER | 40.00 | Yes (X) | $417,402 | $0 | $31,588 | ||
| DALLAS W JOSEPH JR | |||||||
| TREASURER & CFO | 40.00 | Yes (X) | $260,136 | $0 | $58,416 | ||
| SHAW WILSON | |||||||
| ASSISTANT HEADMASTER | 40.00 | $170,942 | $0 | $17,368 | Yes (X) | ||
| MATT LEWIS | |||||||
| CHIEF ADVANCEMENT OFFICER | 40.00 | $165,620 | $0 | $20,287 | Yes (X) | ||
| JAMES KENNEDY | |||||||
| DIR. OF ADMISSIONS AND ENR | 40.00 | $158,602 | $0 | $13,395 | Yes (X) | ||
| JENNIFER LINDSAY | |||||||
| HEAD OF MIDDLE SCHOOL | 40.00 | $146,333 | $0 | $15,072 | Yes (X) | ||
| WILLIS MURDOCK III | |||||||
| FINANCIAL AID DIRECTOR | 40.00 | $133,155 | $0 | $19,298 | Yes (X) | ||
| JENNIFER COOKSTON | |||||||
| CONTROLLER | 40.00 | Yes (X) | $129,506 | $0 | $14,017 | ||
| ALEXIS G BOGO | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| CHARLES S MAYFIELD III | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BENJAMIN L FISCHER | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MILES H MARKS SR | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ALBERT N MORGAN | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KELLY C NATION | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN A STOUT | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LAUREN C TEMPLETON | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BENJAMIN P BROWN | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| PAMELA L MCKENNEY | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN G REID | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| T SCOTT SMITH | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| G MATTHEW BROCK DDS | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ALLISON EDGMON CROMIE | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JULIE W GARRETT | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| RICHARD R HAYS | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| M RYAN CRIMMINS | |||||||
| BOARD CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CARTER LYNCH | |||||||
| SECRETARY - (NONVOTING) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| FREDERICK HARVERY HOWALT III | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMES C HUDSON | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| WILLIAM R IRELAND | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID L KNOX | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| G H PATTEN PETTWAY JR | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| SCOTT L PROBASCO III | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ALEXANDER GUERRY III | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID Y SMITH | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN FREDERICK AKERS | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| G LEYDEN PUGH JR | |||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,581,696 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $189,441 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | 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 |
|---|---|---|---|---|---|
| MORGAN CONSTRUCTION CO | |||||
| PO BOX 4404 | CHATTANOOGA | TN | 37405 | CONSTRUCTION | $1,606,542 |
| SODEXO | |||||
| PO BOX 360170 | PITTSBURG | PA | 152516170 | FOOD SERVICE | $1,576,228 |
| MOUNTAIN CITY LANDSCAPE | |||||
| 4131 SOUTH CREEK ROAD | CHATTANOOGA | TN | 37406 | LANDSCAPING & CUSTODIAL | $787,319 |
| LCG ASSOCIATES | |||||
| 400 GALLERIA PARKWAY STE 1800 | ATLANTA | GA | 30339 | INVESTMENT ADVISORY SERVICE | $258,150 |
| WALDEN SECURITY | |||||
| PO BOX 88134 | CHICAGO | IL | 60680 | SECURITY SERVICES | $221,839 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $535,629 | FundraisingAmt |
| All Other Contributions | $4,873,001 | AllOtherContributionsAmt |
| Noncash Contributions | $148,001 | NoncashContributionsAmt |
| Total Contributions | $5,408,630 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $31,403,567 | $31,403,567 |
| COVID LAB INCOME | 611710 | $6,270,073 | $6,270,073 |
| SUMMER PROGRAM | 611710 | $617,295 | $617,295 |
| INSTRUCTION & ATHLETICS | 611710 | $368,613 | $368,613 |
| STUDENT ACTIVITIES FEE | 611710 | $356,592 | $356,592 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,282 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $224,320 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$5,038 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,235,422 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $637,380 | TotalRevenueColumnAmt |
| Exclusion | $637,380 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,800 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,800 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,800 | TotalRevenueColumnAmt |
| Exclusion | $5,800 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $42,854,144 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,886,599 | SecuritiesAmt |
| Other | $888,112 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,967,545 | SecuritiesAmt |
| Other | -$888,112 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,079,433 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $122,289 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,957,144 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $613,548 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $535,629 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $329,986 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $283,562 | TotalRevenueColumnAmt |
| Exclusion | $283,562 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $191,994 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $159,050 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,944 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,944 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,683,171 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,273,404 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $117,251 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,883,886 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,129,684 | TotalAmt |
| Program Services | $7,129,684 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,667 | TotalAmt |
| Program Services | $527,667 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $926,960 | TotalAmt |
| Program Services | $720,119 | ProgramServicesAmt |
| Management And General | $164,480 | ManagementAndGeneralAmt |
| Fundraising | $42,361 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,602,969 | TotalAmt |
| Program Services | $12,774,293 | ProgramServicesAmt |
| Management And General | $3,044,565 | ManagementAndGeneralAmt |
| Fundraising | $784,111 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,413,749 | TotalAmt |
| Program Services | $956,827 | ProgramServicesAmt |
| Management And General | $400,263 | ManagementAndGeneralAmt |
| Fundraising | $56,659 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,134,661 | TotalAmt |
| Program Services | $819,418 | ProgramServicesAmt |
| Management And General | $252,226 | ManagementAndGeneralAmt |
| Fundraising | $63,017 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,185,798 | TotalAmt |
| Program Services | $992,302 | ProgramServicesAmt |
| Management And General | $137,019 | ManagementAndGeneralAmt |
| Fundraising | $56,477 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,246 | TotalAmt |
| Program Services | $179,793 | ProgramServicesAmt |
| Management And General | $184,453 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,632 | TotalAmt |
| Program Services | $12,236 | ProgramServicesAmt |
| Management And General | $212,396 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,848 | TotalAmt |
| Program Services | $12,500 | ProgramServicesAmt |
| Management And General | $52,348 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,498 | TotalAmt |
| Fundraising | $7,498 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,150 | TotalAmt |
| Management And General | $258,150 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,334 | TotalAmt |
| Program Services | $186,428 | ProgramServicesAmt |
| Management And General | $21,906 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $292,745 | TotalAmt |
| Program Services | $18,783 | ProgramServicesAmt |
| Management And General | $273,962 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,462,076 | TotalAmt |
| Program Services | $1,107,780 | ProgramServicesAmt |
| Management And General | $257,730 | ManagementAndGeneralAmt |
| Fundraising | $96,566 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,278 | TotalAmt |
| Program Services | $25,366 | ProgramServicesAmt |
| Management And General | $62,838 | ManagementAndGeneralAmt |
| Fundraising | $3,074 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,423 | TotalAmt |
| Program Services | $1,217,794 | ProgramServicesAmt |
| Management And General | $34,120 | ManagementAndGeneralAmt |
| Fundraising | $2,509 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,254 | TotalAmt |
| Program Services | $405,153 | ProgramServicesAmt |
| Management And General | $82,453 | ManagementAndGeneralAmt |
| Fundraising | $9,648 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,029 | TotalAmt |
| Program Services | $2,550 | ProgramServicesAmt |
| Management And General | $485,479 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,210,331 | TotalAmt |
| Program Services | $4,087,389 | ProgramServicesAmt |
| Management And General | $114,521 | ManagementAndGeneralAmt |
| Fundraising | $8,421 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,960 | TotalAmt |
| Program Services | $71,738 | ProgramServicesAmt |
| Management And General | $367,074 | ManagementAndGeneralAmt |
| Fundraising | $148 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LAB TESTING SUPPLIES | $3,132,696 | $3,132,696 | ||
| FOOD SERVICE | $1,479,596 | $1,479,596 | ||
| PHYSICAL PLANT CONTRACT | $1,414,491 | $1,385,491 | $27,129 | $1,871 |
| MAINTENANCE & REPAIRS | $1,299,392 | $1,110,882 | $186,861 | $1,649 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,372,418 | TotalAmt |
| Program Services | $914,962 | ProgramServicesAmt |
| Management And General | $393,250 | ManagementAndGeneralAmt |
| Fundraising | $64,206 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,482,885 | TotalAmt |
| Program Services | $39,271,447 | ProgramServicesAmt |
| Management And General | $7,013,223 | ManagementAndGeneralAmt |
| Fundraising | $1,198,215 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,333,324 | BOYAmt |
| EOY | $25,651,044 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,483,277 | BOYAmt |
| EOY | $2,863,497 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,581,897 | BOYAmt |
| EOY | $2,491,515 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,338 | BOYAmt |
| EOY | $227,342 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529,806 | BOYAmt |
| EOY | $179,520 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $124,422,159 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,837,476 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,874,618 | BOYAmt |
| EOY | $62,584,683 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,687,737 | BOYAmt |
| EOY | $173,279,776 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,556,714 | BOYAmt |
| EOY | $2,828,386 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,381,711 | BOYAmt |
| EOY | $270,105,763 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,143,051 | BOYAmt |
| EOY | $2,129,861 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,805,601 | BOYAmt |
| EOY | $17,373,536 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,871,866 | BOYAmt |
| EOY | $17,853,955 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,791 | BOYAmt |
| EOY | $621,791 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,551,299 | BOYAmt |
| EOY | $2,370,221 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,993,608 | BOYAmt |
| EOY | $40,349,364 | 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 | $126,822,259 | BOYAmt |
| EOY | $153,450,272 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,565,844 | BOYAmt |
| EOY | $76,306,127 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,388,103 | BOYAmt |
| EOY | $229,756,399 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,381,711 | BOYAmt |
| EOY | $270,105,763 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $200,286 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $39,794,310 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,373,700 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,166,586 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,770,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,805,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,123,851 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,408,630 | CurrentTaxYearAmt |
| Total | $33,274,487 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,166,586 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,770,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,805,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,123,851 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,408,630 | CurrentTaxYearAmt |
| Total | $33,274,487 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,494,550 | SubstantialContributorsTotAmt |
| Public Support Total170 | $27,779,937 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,462,886 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,125,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,709,020 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,987,037 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $643,180 | CurrentTaxYearAmt |
| Total | $8,927,490 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,168 | CurrentTaxYearMinus2YearsAmt |
| Total | $3,168 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $956,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$144,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,456,624 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,785 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $805,542 | CurrentTaxYearAmt |
| Total | $3,159,618 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $45,364,763 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $172,414,477 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61240 | PublicSupportCY170Pct |
| Public Support PY170 | 0.66090 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART I, BOX 2 & 7 | FormAndLineReferenceDesc |
| Explanation | BAYLOR SCHOOL IS DETERMINED TO BE A PUBLIC CHARITY BECAUSE IT IS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(II). SCHEDULE E HAS BEEN COMPLETED AND ATTACHED. FOR PURPOSES OF SCHEDULE A, THE ORGANIZATION HAS COMPLETED PART II IN ORDER TO COMPLETE THE SPECIAL RULE ON SCHEDULE B AND DISCLOSE DONORS GREATER THAN 2% INSTEAD OF ALL DONORS GREATER THAN $5,000. | ExplanationTxt |
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 | $127,573,710 | BeginningYearBalanceAmt |
| Contributions | $2,298,345 | ContributionsAmt |
| Investment Earnings Or Losses | $39,693,181 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,399,204 | OtherExpendituresAmt |
| Administrative Expenses | $138,169 | AdministrativeExpensesAmt |
| End Year Balance | $164,176,847 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $129,398,794 | BeginningYearBalanceAmt |
| Contributions | $2,650,460 | ContributionsAmt |
| Investment Earnings Or Losses | $777,302 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,136,020 | OtherExpendituresAmt |
| Administrative Expenses | $116,826 | AdministrativeExpensesAmt |
| End Year Balance | $127,573,710 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,314,887 | BeginningYearBalanceAmt |
| Contributions | $946,545 | ContributionsAmt |
| Investment Earnings Or Losses | $8,758,823 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,198,903 | OtherExpendituresAmt |
| Administrative Expenses | $422,558 | AdministrativeExpensesAmt |
| End Year Balance | $129,398,794 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $116,021,117 | BeginningYearBalanceAmt |
| Contributions | $3,301,177 | ContributionsAmt |
| Investment Earnings Or Losses | $10,913,072 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,420,961 | OtherExpendituresAmt |
| Administrative Expenses | $499,518 | AdministrativeExpensesAmt |
| End Year Balance | $125,314,887 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $109,954,741 | BeginningYearBalanceAmt |
| Contributions | $1,149,220 | ContributionsAmt |
| Investment Earnings Or Losses | $13,611,283 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,046,655 | OtherExpendituresAmt |
| Administrative Expenses | $647,472 | AdministrativeExpensesAmt |
| End Year Balance | $116,021,117 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.56780 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.22070 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.21150 | TermEndowmentBalanceEOYPct |
| 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 | $2,070,947 | OtherCostOrOtherBasisAmt |
| Book Value | $2,070,947 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $104,413,411 | OtherCostOrOtherBasisAmt |
| Depreciation | $49,734,465 | DepreciationAmt |
| Book Value | $54,678,946 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,896,255 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,903,011 | DepreciationAmt |
| Book Value | $4,993,244 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,041,546 | OtherCostOrOtherBasisAmt |
| Depreciation | $200,000 | DepreciationAmt |
| Book Value | $841,546 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $62,584,683 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| U.S. AND GLOBAL EX U.S. EQUITY | $60,560,804 | F |
| HEDGE FUNDS | $74,049,964 | F |
| REAL ESTATE | $67,062 | F |
| PRIVATE EQUITY | $38,601,946 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $173,279,776 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE SWAP | $1,569,995 |
| ANNUITY OBLIGATION | $800,226 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,370,221 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $82,330,811 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $39,794,310 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,647,255 | OtherRevenueAmt |
| Revenue Not Reported | $41,441,565 | RevenueNotReportedAmt |
| Revenue Subtotal | $40,889,246 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $343,723 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $6,450,202 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,793,925 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $47,683,171 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $41,055,707 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $489,036 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $489,036 | ExpensesNotReportedAmt |
| Expenses Subtotal | $40,566,671 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $343,723 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $6,572,491 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,916,214 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $47,482,885 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 60 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING OPERATIONAL EXPENSES AND STUDENT SCHOLARSHIPS. ALL ENDOWMENT DRAWS ARE BASED UPON PREDETERMINED ENDOWMENT GUIDELINES OR APPROVED BY THE BOARD FOR THE QUASI-ENDOWMENT FUNDS. |
| PART X, LINE 2: | THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELEVANT STATE REGULATIONS. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THE SCHOOL'S EXEMPT PURPOSE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 25,293. CHANGE IN VALUE CSV CRT 244,814. BOOKSTORE COGS NETTED AGAINST BOOKSTORE REVENUE 159,050. LOSS ON PPE 888,112. FUNDRAISING EXPENSE NETTED AGAINST FUNDRAISING REVENUE 329,986. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID REPORTED AS AN EXPENSE ON 990 6,572,491. GAIN/LOSS FROM UBTI -122,289. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSE NETTED AGAINST FUNDRAISING REVENUE 329,986. BOOKSTORE COGS NETTED AGAINST BOOKSTORE REVENUE 159,050. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID REPORTED AS AN EXPENSE ON 990 6,572,491. |
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 SCHOOL'S ADMISSION BROCHURES AND OTHER PRINTED MATERIALS INCLUDE THE NONDISCRIMINATION POLICY. THE POLICY IS ALSO INCLUDED ON THE SCHOOL'S WEBSITE. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | INVESTMENTS | $7,767,476 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | INVESTMENTS | $6,472,769 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $14,240,245 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $14,240,245 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| FINANCIAL AID | SOUTH AMERICA | 7 | $253,767 | TUITION CREDITS, NO CASH DISBURSED | BOOK |
| FINANCIAL AID | EUROPE (INCLUDING ICELAND & GREENLAND) | 3 | $148,900 | TUITION CREDITS, NO CASH DISBURSED | BOOK |
| FINANCIAL AID | EAST ASIA AND THE PACIFIC | 2 | $35,000 | TUITION CREDITS, NO CASH DISBURSED | BOOK |
| FINANCIAL AID | CENTRAL AMERICA AND THE CARIBBEAN | 1 | $45,000 | TUITION CREDITS, NO CASH DISBURSED | BOOK |
| FINANCIAL AID | RUSSIA AND NEIGHBORING STATES | 6 | $45,000 | TUITION CREDITS, NO CASH DISBURSED | BOOK |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | APPLICANT FAMILIES ARE REQUIRED TO SUBMIT TAX AND FINANCIAL DATA ANNUALLY. EVALUATION OF THE DEMONSTRATED NEED IS DONE BOTH BY A THIRD-PARTY SOFTWARE VENDOR AND AN INTERAL FINANCIAL AID COMMITTEE. ANY AWARDS ARE TREATED AS A CREDIT ON THE APPLICABLE STUDENT'S TUITION AND FEES ACCOUNT, NO CASH GRANTS ARE EVER AWARDED. SINCE THE RECIPIENTS DO NOT HAVE CONTROL OF THE FUNDS AT ANY POINT, NO ADDITIONAL MONITORING IS NECESSARY. |
| PART III ACCOUNTING METHOD: |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MYERS MCRAE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 515 MULBERRY ST STE 200 | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CAPITAL CAMPAIGN ASSISTANCE | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $6,500 | RetainedByContractorAmt |
| Net To Organization | -$6,500 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $6,500 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$6,500 | TotalNetToOrganizationAmt |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $1,149,177 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $535,629 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $613,548 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $10,000 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $57,634 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $161,308 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $49,314 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $22,032 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $29,698 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $1,149,177 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $535,629 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $613,548 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $10,000 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $57,634 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $161,308 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $49,314 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $22,032 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $29,698 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $329,986 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $283,562 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| DAY STUDENT FINANCIAL AID | 258 | $3,459,075 | FMV | TUITION CREDIT |
| BOARDING STUDENT FINANCIAL AID | 54 | $1,810,800 | FMV | TUITION CREDIT |
| DEPENDENT FINANCIAL AID | 72 | $1,084,860 | FMV | TUITION CREDIT |
| MERIT FINANCIAL AID | 20 | $494,749 | FMV | TUITION CREDIT |
| COVID-RELATED NEED BASED FINANCIAL AID | 40 | $280,200 | FMV | TUITION CREDIT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | APPLICANT FAMILIES ARE REQUIRED TO SUBMIT TAX AND FINANCIAL DATA ANNUALLY. EVALUATION OF THE DEMONSTRATED NEED IS DONE BOTH BY A THIRD-PARTY SOFTWARE VENDOR AND AN INTERAL FINANCIAL AID COMMITTEE. ANY AWARDS ARE TREATED AS A CREDIT ON THE APPLICABLE STUDENT'S TUITION AND FEES ACCOUNT, NO CASH GRANTS ARE EVER AWARDED. SINCE THE RECIPIENTS DO NOT HAVE CONTROL OF THE FUNDS AT ANY POINT, NO ADDITIONAL MONITORING IS NECESSARY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| 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 |
| 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 | 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 (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCOTT WILSON | ||||||||||||||
| PRESIDENT/HEADMASTER | $417,402 | $0 | $0 | $0 | $0 | $0 | $22,750 | $0 | $8,838 | $0 | $448,990 | $0 | $0 | $0 |
| DALLAS W JOSEPH JR | ||||||||||||||
| TREASURER & CFO | $244,241 | $0 | $0 | $0 | $15,895 | $0 | $51,829 | $0 | $6,587 | $0 | $318,552 | $0 | $0 | $0 |
| SHAW WILSON | ||||||||||||||
| ASSISTANT HEADMASTER | $170,942 | $0 | $0 | $0 | $0 | $0 | $9,180 | $0 | $8,188 | $0 | $188,310 | $0 | $0 | $0 |
| MATT LEWIS | ||||||||||||||
| CHIEF ADVANCEMENT OFFICER | $165,620 | $0 | $0 | $0 | $0 | $0 | $13,872 | $0 | $6,415 | $0 | $185,907 | $0 | $0 | $0 |
| JAMES KENNEDY | ||||||||||||||
| DIR. OF ADMISSIONS AND ENR | $158,602 | $0 | $0 | $0 | $0 | $0 | $12,305 | $0 | $1,090 | $0 | $171,997 | $0 | $0 | $0 |
| JENNIFER LINDSAY | ||||||||||||||
| HEAD OF MIDDLE SCHOOL | $146,333 | $0 | $0 | $0 | $0 | $0 | $11,867 | $0 | $3,205 | $0 | $161,405 | $0 | $0 | $0 |
| WILLIS MURDOCK III | ||||||||||||||
| FINANCIAL AID DIRECTOR | $133,155 | $0 | $0 | $0 | $0 | $0 | $11,453 | $0 | $7,845 | $0 | $152,453 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PROVIDES HOUSING AND CERTAIN PERSONAL SERVICES RELATED TO THE MAINTENANCE AND CARE OF THE RESIDENCE AS PART OF THE HEAD OF SCHOOL'S EMPLOYMENT. THIS IS PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER SO THAT THE HEAD OF SCHOOL CAN PERFORM ESSENTIAL SCHOOL BUSINESS AND ACTIVITIES AT THE HOME. IN ADDITION, CERTAIN ADMINISTRATORS ARE PROVIDED WITH DISCRETIONARY SPENDING ACCOUNTS. THESE ACCOUNTS ARE TO BE USED FOR SCHOOL-RELATED EXPENDITURES AS SEEN FIT BY THE ADMINISTRATOR AND THE HEAD OF SCHOOL. THE DISCRETIONARY SPENDING ACCOUNT FOR THE CFO IS NOT PART OF AN ACCOUNTABLE PLAN, AND THEREFORE IS INCLUDED ON FORM 1099 AS TAXABLE COMPENSATION. | 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 | HEALTH EDUCATIONAL & HOUSING FACILITY BOARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521298872 | BondIssuerEIN |
| Bond Issued | 2017-09-20 | BondIssuedDt |
| Issue Price | $22,900,000 | IssuePriceAmt |
| Purpose | REFUNDING NOTES & REVOLVING CREDIT LOAN; CAPITAL CONSTRUCTION & ACQUISITIONS | PurposeDesc |
| Defeased | Yes (1) | 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 | $17,900,000 | TotalProceedsAmt |
| In Reserve Fund | $5,000,000 | InReserveFundAmt |
| Issuance Costs From Proceeds | $42,481 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $17,857,519 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | 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 | 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 | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUNTRUST BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 14.000000000000 | 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV | FormAndLineReferenceDesc |
| Explanation | INTEREST RATE SWAP HEDGE TERM THROUGH YEAR 2032 PROVIDER: TRUIST BANK | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $66,150 | TUITION REMISSION | TUITION REMISSION FOR DEPENDENT STUDENTS |
| $7,140 | NEED BASED FINANCIAL AID | NEED BASED FINANCIAL AID ON BEHALF OF DEPENDENT STUDENTS |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| PATRICK BEARD SHULMAN AND JACOWAY | |||
| CARTER LYNCH IS THE SECRETARY FOR THE SCHOOL AND A PARTNER AT PATRICK BEARD | $191,343 | CARTER LYNCH IS THE SCHOOL'S PRIMARY ATTORNEY. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| LAWSON ELECTRIC | |||
| RYAN CRIMMINS IS A TRUSTEE FOR THE SCHOOL AND THE OWNER OF LAWSON ELECTRIC. | $85,233 | RYAN CRIMMINS IS TRUSTEE FOR THE SCHOOL AND ALSO THE CHAIRMAN AND HEAD OF SALES OF LAWSON ELECTRIC. LAWSON ELECTRIC HANDLES ALL ELECTRICAL WORK AND REPAIRS FOR THE SCHOOL. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| POINTER MANAGEMENT LLC | |||
| JOHN STOUT IS TRUSTEE FOR THE SCHOOL AND A MANAGING PARTNER AT POINTER. | $485,294 | THE SCHOOL PAID POINTER MANAGEMENT INVESTMENT MANAGEMENT FEES. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15 | ContributionCnt |
| Noncash Contributions Rpt F990 | $99,590 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK EXCHANGE PRICES | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | BUILDING MATERIALS | Desc |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $48,411 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | VALUE FROM VENDOR IN | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TRUSTEES OF THE BOARD, ALEXIS BOGO AND ALEXANDER GUERRY III, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY MANAGEMENT OF THE SCHOOL WITH THE ASSISTANCE OF ELLIOTT DAVIS, LLC/PLLC. A DRAFT FORM 990 AND ALL OF THE REQUIRED SCHEDULES ARE DISTRIBUTED TO THE VP OF FINANCE, WHO REVIEWS THE RETURN WITH ELLIOTT DAVIS, LLC/PLLC. ONCE THE DRAFT IS FINALIZED, IT IS DISTRIBUTED TO THE EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF TRUSTEES EVALUATES ALL POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. IN THE EVENT OF A CONFLICT, THE BOARD WILL CONSIDER THE NATURE OF THE CONFLICT, AND IF WARRANTED, THE INDIVIDUAL IS ASKED TO RECUSE HIM/HERSELF FROM DISCUSSION AND VOTING. ALTERNATIVELY, IF THERE IS A POTENTIAL BUSINESS CONFLICT, THE BOARD MAY BE ASKED TO EVALUATE APPROPRIATENESS AND, IF NECESSARY, MANADATE A CHANGE TO OR DISCONTINUATION OF THE RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE SETS THE COMPENSATION FOR THE HEADMASTER. THE EXECUTIVE COMMITTEE IS DEEMED INDEPENDENT AS IT IS COMPRISED OF INDIVIDUALS THAT ARE NEITHER RELATED TO NOR SUBJECT TO THE CONTROL OF THE HEADMASTER. IN PREPARATION OF THIS DECISION, A COMPENSATION COMPARISON IS PREPARED USING DATA FROM THE NAIS. DATA IS PULLED AND ANALYZED USING A SET OF PREDETERMINED PEER SCHOOLS AND BENCHMARK SCHOOLS. COMPENSATION DISCUSSIONS FOR THE HEADMASTER, ARE DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. COMPENSATION FOR THE FACULTY FOLLOWS PROCEDURES OUTLINED IN THE BROADBAND SYSTEM. COMPENSATION FOR ALL OTHER EMPLOYEES ARE DETERMINED USING INDUSTRY SURVEY DATA (NAIS, NBOA, ETC.) AND MARKET ANALYSIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE HEAD OF SCHOOL. |
| FORM 990, PART IX, LINE 24E | OTHER ADMINISTRATIVE EXPENSE: PROGRAM SERVICE EXPENSES 601,371. MANAGEMENT AND GENERAL EXPENSES 256,139. FUNDRAISING EXPENSES 18,849. TOTAL EXPENSES 876,359. FEES & COMISSION: PROGRAM SERVICE EXPENSES 313,591. MANAGEMENT AND GENERAL EXPENSES 111,368. FUNDRAISING EXPENSES 45,357. TOTAL EXPENSES 470,316. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,743. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,743. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE CSV CRT 244,814. CHANGE IN CSV LIFE INSURANCE 25,293. INTEREST RATE SWAP LOSS 981,304. GAIN/LOSS FROM UBTI 122,289. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE |
| SCHEDULE B PART I | BAYLOR SCHOOL INCLUDED ALL DONORS WITH CONTRIBUTIONS IN EXCESS OF $5,000 FOR PURPOSES OF SCHEDULE B REPORTING. |