2019-05-15T15:45:38-05:00 2018-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2017-07-01 581224983 WHITEFIELD ACADEMY INC % MICHELLE HINES WHIT 6783053000 1 WHITEFIELD DRIVE MABLETON GA 30126 KEVIN BRACHER HEAD OF SCHOOL 6783053022 2019-05-15 true MARC AZAR P91739349 4048746244 2019-05-15 50.227.246.66 67983820191355000025 2019-05-15 P 8C77087607E1906D620D426FCBBB539B2E819E07 F867EF964D33081D04BBEF4FB459D11EC25D5C0F 2017 2019-02-21 02:37:17Z michelle hines 1 WHITEFIELD DRIVE MABLETON GA 30126 24581561 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. 17 17 223 75 0 3848 2977541 5924344 16517416 18295564 -812016 72068 291154 19845 18974095 24311821 2727589 2597562 0 0 8547737 9347997 0 75167 879373 6231338 6820596 17506664 18841322 1467431 5470499 57827005 64156625 20902366 21734461 36924639 42422164 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 611710 15224877 2597562 18295564 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 853, PK4-12. 15224877 true true false false false false false false false true true false false false false true true false true false true false false true true false false false true true false false false false false false false false true false false false false false false false false true 78 0 223 true true true false false false false true true false false false false X 17 17 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 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 Allen Thomas 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 Wallace Francis TRUSTEE 1.0 0.0 X 0 0 0 Tony Sanacory Trustee 1.0 0.0 X 0 0 0 Kevin Bracher President/HEAD OF SCHOOL 40.0 0.0 X 262443 0 65702 Michelle Durrett director of business affairs 40.0 0.0 X 157923 0 11723 Nathan Stevens Upper School Principal 40.0 0.0 X 112922 0 57920 533288 0 135345 3 false true false Sage Dining Services 222 Bosley Avenue TOWSON MD 21204 Food & Catering 881201 Info Tank 34 Lake Latimer Drive KENNESAW GA 30144 Info Technology Svcs 329078 Collins Cooper Carusi 3391 Peachtree Road ATLANTA GA 30326 Architect 562907 C D Marketing 1400 Bridle Path Drive LAWRENCEVILLE GA 30045 Janitorial 220673 4 X 72254 143704 5708386 479303 5924344 TUITION 611710 17087279 17087279 FEE INCOME 611600 799141 799141 AUXILIARY SERVICES 711210 409144 409144 18295564 72068 72068 0 0 3891 3891 0 0 0 0 52050 72254 126855 -74805 -74805 0 0 0 206952 138994 67958 67958 YEARBOOK 511130 19573 19573 MISCELLANEOUS 900099 6644 6644 VENDING, CONCESSION 900099 475 475 26692 24311821 18295564 91913 0 2597562 2597562 0 0 500381 381068 99849 19464 0 7428233 5648536 1481798 297899 271202 195266 65089 10847 579065 466638 93643 18784 569116 432528 113823 22765 0 6167 6167 51831 51831 0 75167 75167 27226 27226 412045 329636 61807 20602 149476 74738 74738 179208 127377 51831 410879 328703 69034 13142 0 969790 775832 193958 0 0 0 162926 130341 24439 8146 0 1091447 868182 169004 54261 127568 105881 16584 5103 FOOD SERVICE 763839 763839 ATHLETICS 603109 603109 DEVELOPMENT OFFICE 262501 262501 STUDENT ACTIVITES 276172 276172 1326412 1119469 136251 70692 18841322 15224877 2737072 879373 X 10169142 14441487 2813475 2040953 3725507 5587354 6922837 8120809 0 0 0 0 0 0 194709 177040 226207 352797 47980781 16608991 30376199 31371790 3355390 2027076 0 0 0 0 0 0 43539 37319 57827005 64156625 676401 1323545 0 0 13975965 15460916 0 0 0 0 0 0 6250000 4950000 0 0 0 0 20902366 21734461 X 30758650 31685368 4845281 9416088 1320708 1320708 36924639 42422164 57827005 64156625 X 5470499 184526 -157500 X false true X true false X 942663 4480293 3348926 2977541 5924344 17673767 0 0 942663 4480293 3348926 2977541 5924344 17673767 2351962 15321805 116582 102695 115334 93756 72068 500435 0 0 18174202 80156170 0.84305 0.69642 X 1459504 111692 116119 1455077 1372610 136911 50017 1459504 1414439 17049 58878 1372610 1434535 2600 36152 58848 1414439 1073572 270408 129109 38554 1434535 0.01680 0.90780 0.10900 false false 7131536 7131536 36823055 13249693 23573362 821717 516676 305041 3031961 2677322 354639 172512 165300 7212 31371790 0 0 X 22044444 184526 142885 327411 21717033 27226 2567562 2594788 24311821 16546919 142885 142885 16404034 27226 2410062 2437288 18841322 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 cofification. In general, the Academy is no longer subject to tax examinations for the tax years ending June 30, 2015. During December 2017, the President of the United States of America signed into law the Tax Cuts and Jobs Act. Under this Act, maximum corporate tax rates were reduced from a rate of 35% to a flat rate of 21%. There are other changes to the tax law that may affect the Academy, but the magnitude of such changes has not been determined. The Academy's tax liability for any potential unrelated business income tax should not be significant. Schedule D, Part XI, Line 2d RECONCILIATION OF EXP PER AUDITED FINANCIAL STATEMENTS WITH EXP PER RETURN Cost of Goods Sold for Campus store: $138,994 Rent expense netted with rental income: $3,891 ----------- $142,885 Schedule D, Part XI, Line 4b Reconciliation of Rev per Audited Financial Statments with Rev per Return Grants netted on financials w/ tuition expense: $2,597,562 Bad Debt on Tuition $(30,000) ----------- $2,567,562 Schedule D, Part XII, Line 2d Reconciliation of Exp per Audited Financial Statments with Exp per Return: Cost of Goods Sold for Campus store: $138,994 Rent expense netted with rental income: $3,891 ----------- $142,885 Schedule D, Part XII, Line 4b Reconciliation of Exp per Audited Financial Statments with Exp per Return Grants netted on financials w/ tuition expense: $2,727,589 Prior period adjustment related to Uncollectible pledges: $(157,500) Bad Debt Expense included in tuition on tax return: $(30,000) ------------- $2,410,062 Schedule D, Part XIII Supplemental Information WHITEFIELD ACADEMY HAS ENDOWMENT ACCOUNTS ESTABLISHED TO PRIMARILY AWARD FINANCIAL ASSISTANCE SCHOLARSHIPS TO MINORITY STUDENTS WHOSE FAMILIES DEMONSTRATE ECONOMIC NEED. OTHER ENDOWED SCHOLARSHIPS ARE FOR AWARDING STUDENTS WHO MEET CERTAIN SERVICE REQUIREMENTS, FOR AWARDING AND RETAINING TOP FACULTY, AND FOR ENHANCING THE LIBRARIES OF THE SCHOOL. THE AMOUNT FOR FY 2018 IS $116,119. 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. false South America Program Services Mission Trip false false false false false false X X X X X true COXE CURRY ASSOCIATES 191 peachtree st ne atlanta GA 30303 capital campaing false 4720416 75167 4645249 4720416 75167 4645249 GA CELEBRATION 124304 72254 52050 17020 46198 18092 45545 0 124304 72254 52050 17020 46198 18092 45545 126855 -74805 1 Whitefield Drive Mableton GA 30126 true TUITION ASSISTANCE 198 2597562 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 President/HEAD OF SCHOOL 238068 24375 13502 52559 328504 Michelle Durrett director of business affairs 157923 7995 4054 169972 Nathan Stevens Upper School Principal 112922 6025 52247 171194 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 $24,375 FOR 2017. Schedule J, Part II, (D) nontaxable benefits Nontaxable benefits includes tuition assistance. X 16 173621 FMV X gala donations 49 55682 fmv X land 1 250000 fmv 1 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.