WESTMINSTER ACADEMY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WESTMINSTER ACADEMY (EIN 62-1622756)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-10
- IRS object ID
- 202231309349300328
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-10T09:34:00-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 620963442 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUTS & MORGAN CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1715 AARON BRENNER DR STE 700 | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 381201471 | 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 | 621622756 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 9013809192 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2520 RIDGEWAY ROAD | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RALPH JANIKOWSKY | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 9013809192 | PhoneNum |
| Signature | 2022-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RALPH | PersonFirstNm |
| Person Last | JANIKOWSKY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY D PURDY CPA | PreparerPersonNm |
| PTIN | P00481587 | PTIN |
| Phone | 9017612110 | PhoneNum |
| Preparation | 2022-05-09 | 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 | RALPH JANIKOWSKY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2520 RIDGEWAY ROAD | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,653,044 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WAMEMPHIS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12 | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 136 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $285,003 | PYContributionsGrantsAmt |
| CY Contributions Grants | $352,426 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,454,850 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,675,259 | CYProgramServiceRevenueAmt |
| PY Investment Income | $19,474 | PYInvestmentIncomeAmt |
| CY Investment Income | $38,054 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,923 | PYOtherRevenueAmt |
| CY Other Revenue | $587,305 | CYOtherRevenueAmt |
| PY Total Revenue | $5,765,250 | PYTotalRevenueAmt |
| CY Total Revenue | $6,653,044 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,011,195 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,133,048 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,179,870 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,597,197 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $145,130 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,291,738 | PYOtherExpensesAmt |
| CY Other Expenses | $1,383,221 | CYOtherExpensesAmt |
| PY Total Expenses | $5,482,803 | PYTotalExpensesAmt |
| CY Total Expenses | $6,113,466 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $282,447 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $539,578 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,626,272 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,605,323 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,103,238 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,542,711 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,523,034 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,062,612 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE SCHOOL PROVIDES CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH TWELVE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,630,452 | ExpenseAmt |
| Grant | $1,133,048 | GrantAmt |
| Revenue | $5,677,015 | RevenueAmt |
| Desc | PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12. | Desc |
| Total Program Service Expenses | $4,630,452 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 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 | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 136 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | 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 | TAYLOR MOORE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9013809192 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2520 RIDGEWAY ROAD | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|
| PETE HANSEN | |||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BLAKELY FLETCHER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NATE KELLUM | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BUDDY MCDANIEL | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK MCKELROY | |||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY VAUGHN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANE BROWER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT SUDDOTH | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROB BRADSHER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TAYLOR MOORE | |||||||
| CFO | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| RALPH JANIKOWSKY | |||||||
| HEADMASTER | 40.00 | $130,819 | $0 | $0 | Yes (X) | ||
| ROB KINNEY | |||||||
| CFO | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $130,819 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RIDGEWAY BAPTIST CHURCH | |||||
| 2500 RIDGEWAY ROAD | MEMPHIS | TN | 38119 | RENT | $312,179 |
| AETNA | |||||
| 5350 POPLAR AVENUE | MEMPHIS | TN | 38119 | HEALTH INSURANCE | $301,855 |
| TIAA | |||||
| 1790 KIRBY PKWY | MEMPHIS | TN | 38120 | WEALTH MANAGEMENT | $127,932 |
| HEALTH EQUITY INC | |||||
| 15 W SCENIC POINTE DR STE 100 | DRAPER | UT | 84020 | HEALTH SAVINGS | $107,769 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $352,426 | AllOtherContributionsAmt |
| Total Contributions | $352,426 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROG.SERV.REVENUE-RELA | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $5,675,259 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,675,259 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,675,259 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,054 | TotalRevenueColumnAmt |
| Exclusion | $38,054 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $5,049 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,049 | TotalRevenueColumnAmt |
| Exclusion | $5,049 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| PAYCHECK PROTECTION PR | 900099 | $580,500 | $580,500 | |
| MISC. REVENUE-RELATED- | 611600 | $1,756 | $1,756 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $582,256 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,653,044 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,677,015 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $623,603 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,133,048 | TotalAmt |
| Program Services | $1,133,048 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,271 | TotalAmt |
| Program Services | $32,500 | ProgramServicesAmt |
| Management And General | $152,271 | ManagementAndGeneralAmt |
| Fundraising | $19,500 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,788,570 | TotalAmt |
| Program Services | $2,006,357 | ProgramServicesAmt |
| Management And General | $699,628 | ManagementAndGeneralAmt |
| Fundraising | $82,585 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,099 | TotalAmt |
| Program Services | $46,987 | ProgramServicesAmt |
| Management And General | $20,039 | ManagementAndGeneralAmt |
| Fundraising | $2,073 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,229 | TotalAmt |
| Program Services | $213,676 | ProgramServicesAmt |
| Management And General | $91,126 | ManagementAndGeneralAmt |
| Fundraising | $9,427 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,028 | TotalAmt |
| Program Services | $150,299 | ProgramServicesAmt |
| Management And General | $64,098 | ManagementAndGeneralAmt |
| Fundraising | $6,631 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,756 | TotalAmt |
| Management And General | $6,756 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,775 | TotalAmt |
| Management And General | $13,775 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,230 | TotalAmt |
| Management And General | $36,230 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,148 | TotalAmt |
| Program Services | $16,879 | ProgramServicesAmt |
| Management And General | $33,758 | ManagementAndGeneralAmt |
| Fundraising | $511 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,924 | TotalAmt |
| Program Services | $266,878 | ProgramServicesAmt |
| Management And General | $11,237 | ManagementAndGeneralAmt |
| Fundraising | $2,809 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,593 | TotalAmt |
| Program Services | $33,593 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,478 | TotalAmt |
| Program Services | $38,454 | ProgramServicesAmt |
| Management And General | $1,619 | ManagementAndGeneralAmt |
| Fundraising | $405 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,411 | TotalAmt |
| Program Services | $23,190 | ProgramServicesAmt |
| Management And General | $976 | ManagementAndGeneralAmt |
| Fundraising | $245 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER EXPENSES | $587,370 | $397,321 | $172,040 | $18,009 |
| ATHLETIC EXPENSE | $115,363 | $115,363 | ||
| MISCELLANEOUS EXPENSE | $104,093 | $68,112 | $33,303 | $2,678 |
| CONSUMABLE ITEMS | $57,572 | $57,572 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,508 | TotalAmt |
| Program Services | $30,223 | ProgramServicesAmt |
| Management And General | $1,028 | ManagementAndGeneralAmt |
| Fundraising | $257 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,113,466 | TotalAmt |
| Program Services | $4,630,452 | ProgramServicesAmt |
| Management And General | $1,337,884 | ManagementAndGeneralAmt |
| Fundraising | $145,130 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,725,049 | BOYAmt |
| EOY | $1,875,754 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,873,829 | BOYAmt |
| EOY | $3,838,259 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,912 | BOYAmt |
| EOY | $6,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $825,461 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $331,704 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $388,692 | BOYAmt |
| EOY | $493,757 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,790 | BOYAmt |
| EOY | $391,121 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,626,272 | BOYAmt |
| EOY | $6,605,323 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,649 | BOYAmt |
| EOY | $248,763 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,301,089 | BOYAmt |
| EOY | $4,293,948 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,500 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,103,238 | BOYAmt |
| EOY | $4,542,711 | 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 | $1,252,905 | BOYAmt |
| EOY | $1,743,533 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,129 | BOYAmt |
| EOY | $319,079 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,523,034 | BOYAmt |
| EOY | $2,062,612 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,626,272 | BOYAmt |
| EOY | $6,605,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $539,578 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,502 | BeginningYearBalanceAmt |
| Contributions | $12,880 | ContributionsAmt |
| Investment Earnings Or Losses | $29,243 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,718 | OtherExpendituresAmt |
| End Year Balance | $239,907 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $193,796 | BeginningYearBalanceAmt |
| Contributions | $13,140 | ContributionsAmt |
| Investment Earnings Or Losses | $3,020 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,454 | OtherExpendituresAmt |
| End Year Balance | $200,502 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $185,624 | BeginningYearBalanceAmt |
| Contributions | $7,675 | ContributionsAmt |
| Investment Earnings Or Losses | $10,504 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,007 | OtherExpendituresAmt |
| End Year Balance | $193,796 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $178,301 | BeginningYearBalanceAmt |
| Contributions | $8,163 | ContributionsAmt |
| Investment Earnings Or Losses | $11,119 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $11,959 | OtherExpendituresAmt |
| End Year Balance | $185,624 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $173,893 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,306 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,102 | AdministrativeExpensesAmt |
| End Year Balance | $176,097 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00234 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98547 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01219 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $825,461 | OtherCostOrOtherBasisAmt |
| Depreciation | $331,704 | DepreciationAmt |
| Book Value | $493,757 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $493,757 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,519,996 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,519,996 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,133,048 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,133,048 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,653,044 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,980,418 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,980,418 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,133,048 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,133,048 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,113,466 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS A NON-PROFIT CORPORATION EXEMPTED FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS NOT CURRENTLY UNDER TAX EXAMINATION AND IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2017, AND PRIOR. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2021 AND 2020. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION ASSISTANCE AND REMISSION 1,133,048. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION ASSISTANCE AND REMISSION 1,133,048. |
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 | PUBLISHED ON THE SCHOOL'S WEBSITE | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts Other Events | $5,049 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $5,049 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $5,049 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $5,049 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $5,049 | 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 | TUITION ASSISTANCE AND REMISSION | GrantTypeTxt |
| Recipient | 187 | RecipientCnt |
| Cash Grant | $1,133,048 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FAMILIES DESIRING FINANCIAL AID SUBMIT AN APPLICATION WITH A THIRD PARTY FINANCIAL AID EVALUATION SERVICE. THIS SERVICE MAKES AN AWARD RECOMMENDATION BASED ON A DETERMINATION OF NEED. THE AWARD IS DECIDED BY THE SCHOOL'S TUITION ASSISTANCE COMMITTEE AND COMMUNICATED TO THE FAMILY IN JANUARY OF EACH SCHOOL YEAR, OR UPON ADMITTANCE TO THE SCHOOL. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE SCHOOLS' FORM 990 IS REVIEWED BY THE SCHOOL'S CFO WHO THEN PRESENTS A COPY TO THE FINANCE COMMITTEE FOR THEIR REVIEW BEFORE SIGNING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY AND DISCLOSURES ARE PROVIDED TO AND SIGNED BY OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES AT THE TIME OF INITIAL AFFILIATION AND ANNUALLY THEREAFTER. THE BOARD CHAIR AND THE HEADMASTER ASSURE THAT THE CONFLICTED PARTIES, IF ANY, RECUSE THEMSELVES FROM VOTING ON AND, IF NECESSARY, DISCUSSION OF, MATTERS BEFORE THE BOARD WHEN A CONFLICT EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION WAS SET BY THE BOARD OF DIRECTORS AND WAS BASED IN PART ON A REVIEW OF SALARIES EARNED BY HEADMASTERS AT OTHER LOCAL SCHOOLS AS WELL AS HEADMASTERS OF SCHOOLS ACROSS THE COUNTRY WHO ARE MEMBERS OF THE ASSOCIATION OF CLASSICAL AND CHRISTIAN SCHOOLS. INFORMATION WAS GATHERED FROM PHONE CALLS, INQUIRIES, AND INTERNET SEARCHES. THE DECISION AND ASSOCIATED DISCUSSIONS WERE RECORDED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE ORGANIZATIONS BY-LAWS, POLICY MANUAL, BOARD MINUTES, FINANCIAL STATEMENTS, AND FORMS 990 ARE MAINTAINED IN THE SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST BY APPOINTMENT WITH THE HEADMASTER. ADDITIONALLY, THE SCHOOL'S FORMS 990 CAN BE ACCESSED AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR. |