ROEPER CITY & COUNTRY SCHOOL INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- ROEPER CITY & COUNTRY SCHOOL INC (EIN 38-1561062)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-02-25
- IRS object ID
- 202130569349301028
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-02-25T13:58:13-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383635706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 W BIG BEAVER RD 2ND FLR | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48084 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381561062 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROEPER CITY AND COUNTRY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROEP | BusinessNameControlTxt |
| Phone | 2482037300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483045020 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID FELDMAN | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 2482037300 | PhoneNum |
| Signature | 2021-02-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN M UNDERHILL CPA | PreparerPersonNm |
| PTIN | P00589677 | PTIN |
| Phone | 2489525000 | PhoneNum |
| Preparation | 2021-02-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID FELDMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483045020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,887,087 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ROEPER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 330 | TotalEmployeeCnt |
| Total Volunteers | 160 | TotalVolunteersCnt |
| Total Gross UBI | $5,930 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $931,088 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,062,611 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,857,852 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,543,936 | CYProgramServiceRevenueAmt |
| PY Investment Income | $295,011 | PYInvestmentIncomeAmt |
| CY Investment Income | $282,545 | CYInvestmentIncomeAmt |
| PY Other Revenue | $45,876 | PYOtherRevenueAmt |
| CY Other Revenue | $56,736 | CYOtherRevenueAmt |
| PY Total Revenue | $17,129,827 | PYTotalRevenueAmt |
| CY Total Revenue | $17,945,828 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,007,019 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,170,473 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,102,270 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,127,648 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $449,571 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,946,110 | PYOtherExpensesAmt |
| CY Other Expenses | $4,479,898 | CYOtherExpensesAmt |
| PY Total Expenses | $17,055,399 | PYTotalExpensesAmt |
| CY Total Expenses | $16,778,019 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $74,428 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,167,809 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,899,147 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,989,087 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,881,294 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,622,935 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,017,853 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,366,152 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,924,055 | ExpenseAmt |
| Grant | $3,170,473 | GrantAmt |
| Revenue | $14,222,067 | RevenueAmt |
| Desc | PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $137,940 | ExpenseAmt |
| Revenue | $177,620 | RevenueAmt |
| Desc | PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $927,942 | ExpenseAmt |
| Revenue | $1,185,800 | RevenueAmt |
| Desc | PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $13,989,937 | 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 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 99 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 330 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID FLUENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2482037305 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483045020 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ASHLEY LOWE | |||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANESSA KRAMER | |||||||
| VICE-CHAIR ADMINISTRATION | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CLAY THOMAS | |||||||
| VICE-CHAIR FINANCE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN SZNEWAJS | |||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHANNON MARTIN | |||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PAUL BORJA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR STEVEN GREKIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HERMAN MARABLE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY MARKS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC PETERSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DONNA SILK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA KARMONOS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALANA GLASS | |||||||
| ALUMNI REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KENNY MILLER | |||||||
| PARENT REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSANNAH HANSEN | |||||||
| STAFF REPRESENTATIVE | 1.00 | Yes (X) | $59,293 | $0 | $13,632 | ||
| SCOTT VARTANIAN | |||||||
| STAFF REPRESENTATIVE | 1.00 | Yes (X) | $57,333 | $0 | $33,392 | ||
| LINDA BAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN ALLEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MOLLY DIEMER | |||||||
| PARENT REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERYL BLAU | |||||||
| ALUMNI REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID FELDMAN | |||||||
| HEAD OF SCHOOL | 60.00 | Yes (X) | $239,807 | $0 | $34,710 | ||
| DENITA BANKS-SIMS | |||||||
| DIRECTOR OF DEVELOPMENT | 50.00 | $142,260 | $0 | $8,477 | Yes (X) | ||
| DAVID FLUENT | |||||||
| ASSOCIATE HEAD FOR FINANCE AND OPERATIONS | 50.00 | $148,589 | $0 | $8,292 | Yes (X) | ||
| LESLIE HOSEY | |||||||
| DIRECTOR OF LOWER SCHOOL | 50.00 | $115,709 | $0 | $22,587 | Yes (X) | ||
| BRIAN CORELY | |||||||
| MIDDLE SCHOOL DIRECTOR | 50.00 | $101,092 | $0 | $22,889 | Yes (X) | ||
| LORI ZINSER | |||||||
| DIRECTOR OF ADMISSIONS AND ENROLLMENT MANAGEMENT | 50.00 | $102,153 | $0 | $9,704 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $966,236 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $153,683 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| THE ALAN GROUP INC | |||||
| 32600 STEPHENSON HIGHWAY | MADISON HEIGHTS | MI | 48071 | CONSTRUCTION CONTRACTOR | $323,919 |
| CHARTWELLS SCHOOL DINING SERVICES | |||||
| 91337 COLLECTIONS DR | CHICAGO | IL | 606931337 | FOODSERVICE | $179,326 |
| G&A CLEANING INC | |||||
| 8100 E NINE MILE RD | WARREN | MI | 48089 | JANITORIAL SERVICES | $175,607 |
| GOYETTE MECHANICAL COMPANY | |||||
| 3842 GOREY AVE | FLINT | MI | 48501 | HEATING AND COOLING CONTRACTOR | $131,904 |
| BLACKBAUD INC | |||||
| 2000 DANIEL ISLAND DR | CHARLESTON | SC | 294927541 | SOFTWARE PROVIDER | $116,097 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $70,175 | FundraisingAmt |
| All Other Contributions | $1,992,436 | AllOtherContributionsAmt |
| Noncash Contributions | $244,081 | NoncashContributionsAmt |
| Total Contributions | $2,062,611 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 900099 | $14,222,067 | $14,222,067 |
| SUMMER DAY CAMP & ENRICHMENT | 900099 | $1,185,800 | $1,185,800 |
| OTHER FEES/AFTERCARE PROGRAM | 900099 | $136,069 | $136,069 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,543,936 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $358,314 | TotalRevenueColumnAmt |
| Exclusion | $358,314 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,930 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $5,930 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $856,395 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $932,164 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$75,769 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$75,769 | TotalRevenueColumnAmt |
| Exclusion | -$75,769 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $18,350 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $70,175 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $9,095 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,255 | TotalRevenueColumnAmt |
| Exclusion | $9,255 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $41,551 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,551 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $41,551 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,945,828 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,585,487 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $5,930 | UnrelatedBusinessRevenueAmt |
| Exclusion | $291,800 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,779 | TotalAmt |
| Program Services | $108,779 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,061,694 | TotalAmt |
| Program Services | $3,061,694 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,649 | TotalAmt |
| Management And General | $278,649 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,435,532 | TotalAmt |
| Program Services | $6,175,051 | ProgramServicesAmt |
| Management And General | $953,014 | ManagementAndGeneralAmt |
| Fundraising | $307,467 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,538 | TotalAmt |
| Program Services | $210,172 | ProgramServicesAmt |
| Management And General | $48,664 | ManagementAndGeneralAmt |
| Fundraising | $11,702 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,765 | TotalAmt |
| Program Services | $399,706 | ProgramServicesAmt |
| Management And General | $105,712 | ManagementAndGeneralAmt |
| Fundraising | $14,347 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $623,164 | TotalAmt |
| Program Services | $442,321 | ProgramServicesAmt |
| Management And General | $159,144 | ManagementAndGeneralAmt |
| Fundraising | $21,699 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,467 | TotalAmt |
| Management And General | $31,467 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,234 | TotalAmt |
| Management And General | $64,234 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,494 | TotalAmt |
| Management And General | $11,494 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,745 | TotalAmt |
| Program Services | $68,748 | ProgramServicesAmt |
| Management And General | $188,344 | ManagementAndGeneralAmt |
| Fundraising | $19,653 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $582,221 | TotalAmt |
| Program Services | $447,400 | ProgramServicesAmt |
| Management And General | $113,982 | ManagementAndGeneralAmt |
| Fundraising | $20,839 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,857 | TotalAmt |
| Program Services | $1,019,217 | ProgramServicesAmt |
| Management And General | $65,640 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,043 | TotalAmt |
| Program Services | $33,204 | ProgramServicesAmt |
| Management And General | $3,843 | ManagementAndGeneralAmt |
| Fundraising | $6,996 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,563 | TotalAmt |
| Program Services | $64,974 | ProgramServicesAmt |
| Management And General | $25,589 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $911,001 | TotalAmt |
| Program Services | $855,881 | ProgramServicesAmt |
| Management And General | $55,120 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TUITION REMISSION FACUL | $709,680 | $605,746 | $91,472 | $12,462 |
| OTHER | $341,017 | $293,199 | $13,882 | $33,936 |
| FOOD SERVICE | $142,826 | $142,826 | ||
| UNCOLLECTIBLE STUDENT A | $128,261 | $128,261 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,489 | TotalAmt |
| Program Services | $61,019 | ProgramServicesAmt |
| Fundraising | $470 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,778,019 | TotalAmt |
| Program Services | $13,989,937 | ProgramServicesAmt |
| Management And General | $2,338,511 | ManagementAndGeneralAmt |
| Fundraising | $449,571 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,899,816 | BOYAmt |
| EOY | $2,180,195 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,281,832 | BOYAmt |
| EOY | $1,413,999 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,829 | BOYAmt |
| EOY | $190,606 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,730 | BOYAmt |
| EOY | $145,643 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,178 | BOYAmt |
| EOY | $201,580 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,513,907 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,670,305 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,186,534 | BOYAmt |
| EOY | $14,843,602 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,340,806 | BOYAmt |
| EOY | $12,542,081 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $482,422 | BOYAmt |
| EOY | $471,381 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,899,147 | BOYAmt |
| EOY | $31,989,087 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,881 | BOYAmt |
| EOY | $455,647 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,770,254 | BOYAmt |
| EOY | $2,800,321 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,148,071 | BOYAmt |
| EOY | $2,929,011 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,088 | BOYAmt |
| EOY | $437,956 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,881,294 | BOYAmt |
| EOY | $6,622,935 | 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 | $15,638,603 | BOYAmt |
| EOY | $17,160,601 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,379,250 | BOYAmt |
| EOY | $8,205,551 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,017,853 | BOYAmt |
| EOY | $25,366,152 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,899,147 | BOYAmt |
| EOY | $31,989,087 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,167,809 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $243,209 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$62,719 | 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 | $7,537,427 | BeginningYearBalanceAmt |
| Contributions | $246,581 | ContributionsAmt |
| Investment Earnings Or Losses | $253,381 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $312,952 | OtherExpendituresAmt |
| End Year Balance | $7,724,437 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,372,025 | BeginningYearBalanceAmt |
| Contributions | $9,100 | ContributionsAmt |
| Investment Earnings Or Losses | $467,682 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $311,380 | OtherExpendituresAmt |
| End Year Balance | $7,537,427 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,162,417 | BeginningYearBalanceAmt |
| Contributions | $17,472 | ContributionsAmt |
| Investment Earnings Or Losses | $497,544 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $305,408 | OtherExpendituresAmt |
| End Year Balance | $7,372,025 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,764,111 | BeginningYearBalanceAmt |
| Contributions | $15,724 | ContributionsAmt |
| Investment Earnings Or Losses | $690,747 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $308,165 | OtherExpendituresAmt |
| End Year Balance | $7,162,417 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,903,253 | BeginningYearBalanceAmt |
| Contributions | $72,547 | ContributionsAmt |
| Investment Earnings Or Losses | $72,632 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $284,321 | OtherExpendituresAmt |
| End Year Balance | $6,764,111 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.69260 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.30740 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $218,750 | OtherCostOrOtherBasisAmt |
| Book Value | $218,750 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,351,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,996,450 | DepreciationAmt |
| Book Value | $13,355,042 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,358,575 | OtherCostOrOtherBasisAmt |
| Depreciation | $684,379 | DepreciationAmt |
| Book Value | $674,196 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,585,090 | OtherCostOrOtherBasisAmt |
| Depreciation | $989,476 | DepreciationAmt |
| Book Value | $595,614 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,843,602 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| MONEY MARKET FUNDS | $33,688 | F |
| FIXED INCOME CORP BONDS | $7,856,323 | F |
| MUTUAL FUNDS | $4,394,418 | F |
| COMMON STOCKS | $179,709 | F |
| EXCHANGE-TRADED FUND | $77,943 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,542,081 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO SCHOOL AFFILIATED GROUPS | $120,164 |
| INTEREST RATE SWAP LIABILITY | $317,792 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $437,956 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,033,831 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $243,209 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $243,209 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,790,622 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $11,494 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $3,143,712 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,155,206 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,945,828 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,685,532 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $62,719 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $62,719 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,622,813 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $11,494 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,143,712 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,155,206 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,778,019 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. |
| PART X, LINE 2: | THE SCHOOL HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2017 THROUGH 2020, THE YEARS, WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2020. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2020 OR 2019 AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 3,061,694. BAD DEBT EXPENSE 82,018. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | UNCOLLECTIBLE PLEDGES 62,719. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 3,061,694. BAD DEBT EXPENSE 82,018. |
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 | RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS DURING THE PERIOD OF SOLICITATION OF STUDENTS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | MOSAIC - DINNER & AUCTION | Event1Nm |
| Gross Receipts Event1 | $70,175 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $70,175 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $21 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF OUTING | Event2Nm |
| Gross Receipts Event2 | $18,350 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $18,350 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $496 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $2,110 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $6,468 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $88,525 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $70,175 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $18,350 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $496 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,110 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,489 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,095 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,255 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROEPER INSTITUTE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVE | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 383471635 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $108,779 | CashGrantAmt |
| Purpose Of Grant | LEADERSHIP GRANT PROJECT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL | GrantTypeTxt |
| Recipient | 236 | RecipientCnt |
| Cash Grant | $3,061,694 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID FELDMAN | ||||||||||||||
| HEAD OF SCHOOL | $234,568 | $0 | $0 | $0 | $5,239 | $0 | $11,097 | $0 | $23,613 | $0 | $274,517 | $0 | $0 | $0 |
| DENITA BANKS-SIMS | ||||||||||||||
| DIRECTOR OF DEVELOPMENT | $142,260 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,477 | $0 | $150,737 | $0 | $0 | $0 |
| DAVID FLUENT | ||||||||||||||
| ASSOCIATE HEAD FOR FINANCE AND OPERA | $148,589 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,292 | $0 | $156,881 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $244,081 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE REVIEWS FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS AND THE SCHOOL ATTORNEY, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | UNCOLLECTIBLE PLEDGES -62,719. |
| PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ROEPER INSTITUTE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383471635 | EIN |
| Primary Activities | RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROEPER CITY AND COUNTRY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ROEPER INSTITUTE | ||
| A | $5,930 | FMV |
| ROEPER INSTITUTE | ||
| B | $103,779 | FMV |