2021-05-17T10:45:33-05:00 2020-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-07-01 581224983 WHITEFIELD ACADEMY INC % MICHELLE HINES WHIT 6783053000 1 WHITEFIELD DRIVE MABLETON GA 30126 KEVIN BRACHER HEAD OF SCHOOL 6783053022 2021-05-17 true SABRE J LINAHAN P01372980 4048746244 2021-05-17 2019 2022-09-23 18:48:47Z michelle hines 1 WHITEFIELD DRIVE MABLETON GA 30126 22932091 false X http://www.whitefieldacademy.com X 1974 GA A CHRIST-CENTERED COLLEGE PREP SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES WITH A PASSION FOR LEARNING. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE BASED IN EVANGELICAL CHRISTIANITY. 16 15 250 82 5360 4123 8194409 2216792 19575844 19951029 122045 212917 -20062 120686 27872236 22501424 2918570 3114460 0 0 10138088 10944481 0 0 902593 7278108 7566555 20334766 21625496 7537470 875928 71701221 75337309 21761217 24640312 49940004 50696997 X WHITEFIELD ACADEMY IS A CHRIST-CENTERED COLLEGE PREPARATORY SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES IN REARING YOUNG PEOPLE WHO GO ON TO COLLEGE AND LIFE WITH A PASSION FOR LEARNING, FOR PUTTING OTHERS AHEAD OF SELF, AND FOR THE LIVING AND ACTIVE JESUS. WHITEFIELD ACADEMY OPERATES PRE-KINDERGARTEN THROUGH HIGH SCHOOL WITH TIME-TESTED PRACTICES AND QUALITIES OF A TOP PREP SCHOOL. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE WITHOUT EXCUSE BASED IN EVANGELICAL CHRISTIANITY WITHOUT APOLOGY. THE SCHOOL BUILDS A STRONG SENSE OF COMMUNITY THROUGH RESPONSIBILITY AND INITIATIVE WITHOUT MANIPULATION OR COERCION. false false 17523182 3114460 19951029 The Whitefield educational program includes the traditional academic disciplines as well as religious studies, sports, theater, art, and community service. We accept students from all christian denominations who wish to join other christian believers in providing children the finest christ-centered preparatory school education. Enrollment 851, PK4-12. 17523182 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true true true false false false false false false true false false false true false false false false false false false false true 64 0 250 true true true false false false false false false false false false false false X 16 15 false false false false false false false true true false false true true true true true true true false false GA X MICHELLE HINES 6783053024 1 WHITEFIELD DRIVE MABLETON GA 30126 X Kevin Bracher HEAD OF SCHOOL 50.0 0.0 X 346380 0 27694 Nathan Stevens Assistant Head of Academic Aff 50.0 0.0 X 126778 0 71060 Michelle Hines Director of Business Affairs 50.0 0.0 X 149318 0 11963 Brian Kennerly Assitant head of external affa 50.0 0.0 X 129632 0 29437 Maryellen Berry Lower School Principal 50.0 0.0 X 112461 0 41655 Lauren Race Director of Development 50.0 0.0 X 103382 0 17311 Carrie Ahmad HR Director 50.0 0.0 X 108129 0 5377 W Allen Bell TRUSTEE 1.0 0.0 X 0 0 0 Jason Bilotti Chair 1.0 0.0 X 0 0 0 Terena Washington Secretary 1.0 0.0 X 0 0 0 Peter Kantor Trustee 1.0 0.0 X 0 0 0 Kevin Byrne Treasurer 1.0 0.0 X 0 0 0 Allyson Watson TRUSTEE 1.0 0.0 X 0 0 0 Christopher Herschend Vice Chair 1.0 0.0 X 0 0 0 John Browne Trustee 1.0 0.0 X 0 0 0 Byron Johnson Trustee 1.0 0.0 X 0 0 0 Courtney LaVallee TRUSTEE 1.0 0.0 X 0 0 0 Leslie Pearce Trustee 1.0 0.0 X 0 0 0 Chris Scott Trustee 1.0 0.0 X 0 0 0 John Keeble Trustee 1.0 0.0 X 0 0 0 Joe Knight Trustee 1.0 0.0 X 0 0 0 David Kwon Trustee 1.0 0.0 X 0 0 0 Tony Sanacory Trustee 1.0 0.0 X 0 0 0 1076080 0 204497 7 false true false Sage Dining Services 222 Bosley Avenue TOWSON MD 21204 Food & Catering 815983 Info Tank 34 Lake Latimer Drive KENNESAW GA 30144 Info Technology Svcs 382037 Collins Cooper Carusi Architects 3391 Peachtree Road ATLANTA GA 30326 Architect 241607 RBJK Marketing Inc dba Jan Pro of 1341 Capital Circle MARIETTA GA 30067 Janitorial 249104 EKG Security INC 401 Slayton Street VIDALIA GA 30474 Secutity 146577 6 237050 1979742 293938 2216792 TUITION 611710 18920788 18920788 FEE INCOME 611600 729338 729338 AUXILIARY SERVICES 711210 300903 300903 19951029 212218 212218 0 0 11950 6590 5360 0 5360 5360 283626 282927 699 699 699 0 0 0 0 0 0 233500 141150 92350 92350 YEARBOOK 511130 15452 15452 MISCELLANEOUS 900099 6100 6100 VENDING, CONCESSION, GATE 900099 1424 1424 22976 22501424 19951029 5360 328243 0 3114460 3114460 0 0 617400 470090 123199 24111 0 8607417 6542790 1720042 344585 321029 231141 77047 12841 739313 603421 116479 19413 659322 501085 131864 26373 0 15015 15015 66831 66831 0 0 21261 21261 447341 357873 67101 22367 169873 84937 35673 49263 225577 167000 58577 504685 403748 100937 0 1224892 980898 243994 0 0 0 114087 91270 17113 5704 0 1524888 1219911 228733 76244 157224 130496 20439 6289 FOOD SERVICE 700484 700484 ATHLETICS 449928 449928 STUDENT ACTIVITIES 359997 359997 SUMMER CAMP & AFTER SCHOOL EXP 258149 258149 1326323 855504 155416 315403 21625496 17523182 3199721 902593 X 19129607 12067870 4255541 2771330 4996016 3295531 8131935 8494455 0 0 0 0 0 0 159427 156186 270841 248430 65814338 19512766 32837048 46301572 1889707 1867556 0 0 0 0 0 0 31099 134379 71701221 75337309 1705365 972906 0 0 15605852 16225228 0 0 0 0 0 0 4450000 7442178 0 0 0 0 21761217 24640312 X 33570284 33705748 16369720 16991249 49940004 50696997 71701221 75337309 875928 49565 -168500 X false true X true false X 3348926 2977541 5924344 8194409 2216792 22662012 0 0 3348926 2977541 5924344 8194409 2216792 22662012 5074776 17587236 115334 93756 72068 105355 212218 598731 4123 4123 22976 22976 23287842 92020622 0.75521 0.77420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1526464 72829 67464 1531829 1455077 71387 1526464 1459504 111692 116119 1455077 1372610 136911 50017 1459504 1414439 17049 58878 1372610 0.86520 0.13480 false false 7131536 7131536 53565522 15664279 37901243 1260270 734507 525763 3631545 2926340 705205 225467 187642 37825 46301572 0 0 X 19593008 49565 177740 227305 19365703 21261 3114460 3135721 22501424 18836015 346240 346240 18489775 21261 3114460 3135721 21625496 Schedule D, Part V, Line 4 ENDOWMENTS CONSISTS OF 7 DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES INCLUDING FINANCIAL AID, FACULTY DEVELOPMENT AND SPECIFIC PROGRAMS AND ACTIVITIES OF WHITEFIELD. THE ENDOWMENT ALSO INCLUDES BOARD DESIGNATED ENDOWMENT FUNDS FOR VARIOUS PURPOSES SUCH AS LONG-TERM INVESTMENT AND MAINTENANCE. Schedule D, Part X, Line 2 The Academy is recognized as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. The Academy's unrelated business income is not significant. The Academy annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Academy takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the Academy is no longer subject to tax examinations for the tax years ending before June 30, 2017. Schedule D, Part XI, Line 2d RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN Cost of Goods Sold for Campus store: $141,150 Rent expense netted with rental income: $6,590 Bad Debt Expense included in tuition on tax return: $30,000 ----------- $177,740 Schedule D, Part XI, Line 4b Reconciliation of Revenue per Audited Financial Statments with Revenue per Return Grants netted on financials with tuition expense: $3,114,460 ------------ $3,114,460 Schedule D, Part XII, Line 2d RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN Uncolllectible Tuition & Pledges $168,500 Cost of Goods Sold for Campus store: $141,150 Rent expense netted with rental income: $6,590 Bad Debt Expense included in tuition on tax return: $30,000 ----------- $346,240 Schedule D, Part XII, Line 4b Reconciliation of Revenue per Audited Financial Statments with Revenue per Return Grants netted on financials with tuition expense: $3,114,460 ------------ $3,114,460 true true true true true true true false false false false false false false false false false true Part I, Line 3 The racially nondiscriminatory policy is published in admissions materials, enrollment contracts and on the website. true TUITION ASSISTANCE 218 3114460 Book Tuition GRANTS & OTHER ASSISTANCE TUITION ASSISTANCE IS GRANTED TO STUDENTS BASED ON CALCULATED NEED. A THIRD PARTY PROVIDER PROCESSES THE APPLICATIONS, AND PROVIDES THE SCHOOL WITH AN ASSESSMENT OF THE FAMILY'S ABILITY TO PAY TUITION. THE SCHOOL EXAMINES TAX RETURNS AND OTHER SUPPLEMENTAL INFORMATION ALONG WITH THE INDEPENDENT ASSESSMENT AND ALLOCATES THE AVAILABLE AID BASED ON THE CALCULATED NEEDS. X true X X X X X X false false false true false false false true false Kevin Bracher HEAD OF SCHOOL 246581 30000 69799 14000 14181 374561 Brian Kennerly Assitant head of external affa 118855 10777 6875 23049 159556 Nathan Stevens Assistant Head of Academic Aff 118574 8204 6721 64826 198325 Maryellen Berry Lower School Principal 107318 5143 6090 35713 154264 Michelle Hines Director of Business Affairs 145918 3400 7300 4767 161385 Schedule J, Part I, Health or Social Club Dues Social Club Dues are paid for the HEAD OF SCHOOL in order to establish relationships and generate fundraising for the capital campaign. Schedule J, Part I, 5a Compensation based on Revenue The bonus paid to the HEAD OF SCHOOL is based on performance against certain board-approved objectives, including student performance and enrollment. Schedule J, Part I, 7 Non-Fixed Payments THE BONUS PAYMENT TO THE HEAD OF SCHOOL WAS $30,000 FOR 2019. Schedule J, Part II, (D) nontaxable benefits Nontaxable benefits includes tuition assistance. A Downtown Smyrna Development Authority 521653575 2019-08-20 11450000 Finance Construction of educationa false false false A 500000 0 11450000 0 0 0 0 0 0 1672818 4450000 532718 2020 true false false true A false false false false 0 true false false true A false true false false false false 0 false 0 false false A false Part 1, Line A The bonds were issued on August in two series and constituted one issue for tax purposes. The two series are the Downtown Smyrna Development Authority Revenue Bond (Whitefield Academy, Inc. Project), Series 2019A (the "series 2019A Bond")in the principal face amount of up to $7,000,000 to fund capital improvements and the downtown smyrna development authority revenue bond (Whitefield Academy, Inc. Project), Series 2019B, in the principal face amount of $4,450,000 (the "series 2019B bond") to current refund a prior obligation of Whitefield Academy. Part II, Line 3, Part II, Line 10 and Part II, Line 12 The Series 2019A Bond was issued as a draw-down bond and bond proceeds were drawn only as needed to pay expenditures. At June 30, 2020, only $1,672,818 of the Series 2019A Bond was drawn and immediately used to reimburse Whitefield Academy for expenditures on the financed project. Other unspent proceeds of $5,327,182 represent amounts that can be drawn under the Series 2019A Bond, but were not drawn at June 30, 2020. Part II, Line 11 The proceeds of the Series 2019B Bond ($4,450,000) were used on the date of issuance of the Series 2019A Bond to current refund and pay in full an obligation of Whitefield Academy. The proceeds of the Series 2019A Bond were not invested and expended in full on the date of issuance. Part IV, Line 7 The proceeds of the Series 2019B Bond were spent in full on the date of issuance of the Series 2019A Bond for the current refunding of an obligation of Whitefield Academy, which qualifies for an exception to rebate. The proceeds of the Series 2019A Bond are only drawn as needed and immediately expended or used to reimburse Whitfield Academy for expenditures on the financed project, so there are no interest earnings on the proceeds of the Series 2019A Bond. As of June 30, 2020, final draws had not been made on the Series 2019A Bond. No draws are permitted after August 1, 2021. TRUSTEE/school 19200 tuition discount X 26 282900 FMV X Supplies 37 5826 fmv X Ice Maker 1 1500 fmv X Food/Drink 1 3712 fmv false true true SCHEDULE M, PART I, LINE 9 NUMBER OF CONTRIBUTIONS BASED ON CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE SCHOOL, CHARLES SCHWAB IMMEDIATELY SELLS THE STOCK. Part VI, Section A, Line 9 ALL TRUSTEES, DIRECTORS AND KEY EMPLOYEES CAN BE CONTACTED THROUGH THE ORGANIZATION'S ADDRESS AS STATED ON THE FIRST PAGE OF FORM 990. Part VI, Section B, Line 11 THE FINANCE COMMITTEE REVIEWED AND APPROVED THE 990. THE FINAL VERSION WAS DISTRIBUTED BY EMAIL IN PDF FORMAT TO THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. Part VI, Section B, Line 12c The conflict of interest policy is monitored by the governing board annually. All Board members are required to disclose any conflicts of interest. All conflicts are discussed by the governing board. Part VI, Section B, Line 15a HEAD OF SCHOOL COMPENSATION WHEN INITIALLY HIRED IN 2013 WAS BASED ON REASONABLENESS WITH OTHER ORGANIZATIONS THROUGH THE REVIEW OF 990S. CURRENT HEAD OF SCHOOL COMPENSATION IS REVIEWED ANNUALLY BY A BOARD COMPENSATION COMMITTEE WHICH INCLUDES CONSULTING BOTH INDEPENDENT PERSONS AND COMPARABLE DATA ALONG WITH CONTEMPORANEOUS DELIBERATION BY COMPENSATION COMMITTEE WHICH MADE THE FINAL COMPENSATION DECISION. Part VI, Section B, Line 15b BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR KEY EMPLOYEES OTHER THAN THE HEAD OF SCHOOL WAS INITIALLY SET BASED ON COMPARABLE MARKET STATISTICS, AND IS EVALUATED ANNUALLY BY THE HEAD OF SCHOOL RELATIVE TO COMPARABLE ORGANIZATIONS AND POSITIONS. Part VI, Section C, Line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. THE 990 AND 1023 IS AVAILABLE UPON REQUEST.