BOYD - BUCHANAN SCHOOL: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- BOYD - BUCHANAN SCHOOL (EIN 62-0518286)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201831359349308573
- Schema version
- 2016v3.0
- 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 | 2018-05-15T12:22:37-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIDAY WALKER & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 JORDAN DRIVE SUITE 4 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620518286 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYD BUCHANAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYD | BusinessNameControlTxt |
| Phone | 4236226177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4650 BUCCANEER TRAIL | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37411 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JILL C HARTNESS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4236226177 | PhoneNum |
| Signature | 2018-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | E LARRY WALKER CPA | PreparerPersonNm |
| Phone | 4238553935 | PhoneNum |
| Preparation | 2018-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JILL HARTNESS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7701 SCRAPESHIN TRAIL | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,542,801 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | THE SCHOOL'S MISSION IS TO PROVIDE A CLIMATE THAT STIMULATES INTELLECTUAL, PHYSICAL, AND SOCIAL GROWTH WHILE OFFERING AN ADDED DIMENSION TO EACH CHILD'S DEVELOPMENT; SPIRITUAL TRAINING, CENTERED AROUND BIBLICAL PRINCIPLES AND MORAL VALUES, WITH THE APPLICATION OF CHRISTIAN VALUES TO EVERYDAY LIVING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 227 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,323,977 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,291,125 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,634,988 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,903,907 | CYProgramServiceRevenueAmt |
| PY Investment Income | $100,985 | PYInvestmentIncomeAmt |
| CY Investment Income | $341,769 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,283 | PYOtherRevenueAmt |
| CY Other Revenue | $6,000 | CYOtherRevenueAmt |
| PY Total Revenue | $9,064,233 | PYTotalRevenueAmt |
| CY Total Revenue | $10,542,801 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,852,340 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,112,796 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $180,874 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,968,219 | PYOtherExpensesAmt |
| CY Other Expenses | $3,825,880 | CYOtherExpensesAmt |
| PY Total Expenses | $7,820,559 | PYTotalExpensesAmt |
| CY Total Expenses | $8,938,676 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,243,674 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,604,125 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,337,631 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,795,392 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,316,077 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,169,713 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,021,554 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,625,679 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE SCHOOL'S MISSION IS TO PROVIDE A CLIMATE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,252,723 | ExpenseAmt |
| Revenue | $9,251,676 | RevenueAmt |
| Desc | KINDERGARTEN, ELEMENTARY, MIDDLE AND HIGH SCHOOL | Desc |
| Total Program Service Expenses | $6,252,723 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 227 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | false | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYD-BUCHANAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4235082212 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4650 BUCCANEER TRAIL | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37411 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DON HAYNES JR | ||||||
| Secretary | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB WHITE | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JEFF KEASLER | ||||||
| Past Chairman | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CHAD WORTMAN | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BOBBY GOLDEN | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LEE MADDUX | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DON HEDRICK | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BOB LEE | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JASON ROBERTSON | ||||||
| Treasurer | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE BURROUGHS | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM GREER III | ||||||
| Past Chairman | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PARKER WAMACK | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL ROLAND | ||||||
| Board Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JILL HARTNESS | ||||||
| President | 40.00 | Yes (X) | $106,618 | $0 | $0 | |
| AMIE JACKSON | ||||||
| Director | 1 | Yes (X) | ||||
| LINDA JARRETT | ||||||
| Director | 1 | Yes (X) | ||||
| RIMMY MILLER | ||||||
| Director | 1 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $106,618 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Certified Maintenance Service | |||||
| PO BOX 9190 | CHATTANOOGA | TN | 37412 | JANITORIAL | $144,383 |
| J&J Contractors Inc | |||||
| 700 WEST MAIN ST | CHATTANOOGA | TN | 37402 | CONSTRUCTION | $577,865 |
| Sage Dining Services Inc | |||||
| 1402 YORK ROAD STE 100 | LUTHERVILLE | MD | 21093 | CAFETERIA SERVICE | $718,964 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,291,125 | AllOtherContributionsAmt |
| Noncash Contributions | $24,351 | NoncashContributionsAmt |
| Total Contributions | $1,291,125 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| TUITION | 611710 | $7,785,737 |
| TUTORING FEES | 611710 | $27,685 |
| AFTER SCHOOL CARE FEES | 611710 | $62,382 |
| LUNCHROOM FEES | 900099 | $735,712 |
| GATE REVENUE, CONCESSIONS & ATHLETIC | 611710 | $111,883 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180,508 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,903,907 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $341,769 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,000 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,000 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,542,801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,251,676 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,618 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $26,654 | ManagementAndGeneralAmt |
| Fundraising | $79,964 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,473,625 | TotalAmt |
| Program Services | $3,442,883 | ProgramServicesAmt |
| Management And General | $1,009,901 | ManagementAndGeneralAmt |
| Fundraising | $20,841 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,251 | TotalAmt |
| Program Services | $148,290 | ProgramServicesAmt |
| Management And General | $46,615 | ManagementAndGeneralAmt |
| Fundraising | $5,346 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,302 | TotalAmt |
| Program Services | $249,226 | ProgramServicesAmt |
| Management And General | $76,430 | ManagementAndGeneralAmt |
| Fundraising | $6,646 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,893 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $35,893 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,107 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $12,107 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,417 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $13,417 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,751 | TotalAmt |
| Program Services | $4,685 | ProgramServicesAmt |
| Management And General | $13,066 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,041 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $37,041 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,539 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $238,539 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,822 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $48,822 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,468 | TotalAmt |
| Program Services | $299,228 | ProgramServicesAmt |
| Management And General | $128,240 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,950 | TotalAmt |
| Program Services | $135,429 | ProgramServicesAmt |
| Management And General | $110,805 | ManagementAndGeneralAmt |
| Fundraising | $5,716 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PURCHASES AND SUPPLIES | $1,123,236 | $1,000,136 | $110,789 | $12,311 |
| BAD DEBTS | $64,209 | $0 | $64,209 | $0 |
| REPAIRS & MAINTENANCE | $134,562 | $5,421 | $129,141 | $0 |
| CUSTODIAL | $152,613 | $0 | $152,613 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,268,272 | TotalAmt |
| Program Services | $967,425 | ProgramServicesAmt |
| Management And General | $287,838 | ManagementAndGeneralAmt |
| Fundraising | $13,009 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,938,676 | TotalAmt |
| Program Services | $6,252,723 | ProgramServicesAmt |
| Management And General | $2,505,079 | ManagementAndGeneralAmt |
| Fundraising | $180,874 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,524,444 | BOYAmt |
| EOY | $1,159,243 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,888 | BOYAmt |
| EOY | $221,732 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,945 | BOYAmt |
| EOY | $29,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,046,918 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,069,234 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,458,850 | BOYAmt |
| EOY | $7,977,684 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,143,438 | BOYAmt |
| EOY | $3,400,015 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,408 | BOYAmt |
| EOY | $1,878 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,658 | BOYAmt |
| EOY | $4,895 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,337,631 | BOYAmt |
| EOY | $12,795,392 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,079 | BOYAmt |
| EOY | $69,153 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,746 | BOYAmt |
| EOY | $1,666,821 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,224,807 | BOYAmt |
| EOY | $1,328,580 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,445 | BOYAmt |
| EOY | $105,159 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,316,077 | BOYAmt |
| EOY | $3,169,713 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,645,468 | BOYAmt |
| EOY | $7,073,756 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,834,335 | BOYAmt |
| EOY | $2,009,896 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $541,751 | BOYAmt |
| EOY | $542,027 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,021,554 | BOYAmt |
| EOY | $9,625,679 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,337,631 | BOYAmt |
| EOY | $12,795,392 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,604,125 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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 | $3,143,437 | BeginningYearBalanceAmt |
| Contributions | $9,134 | ContributionsAmt |
| Investment Earnings Or Losses | $336,697 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $89,253 | OtherExpendituresAmt |
| End Year Balance | $3,400,015 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,205,193 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $108,501 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $169,592 | OtherExpendituresAmt |
| Administrative Expenses | $665 | AdministrativeExpensesAmt |
| End Year Balance | $3,143,437 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,265,402 | BeginningYearBalanceAmt |
| Contributions | $22,000 | ContributionsAmt |
| Investment Earnings Or Losses | $80,361 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $162,570 | OtherExpendituresAmt |
| End Year Balance | $3,205,193 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,868,613 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $547,463 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $150,674 | OtherExpendituresAmt |
| End Year Balance | $3,265,402 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,666,009 | BeginningYearBalanceAmt |
| Contributions | $27,831 | ContributionsAmt |
| Investment Earnings Or Losses | $398,587 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $223,814 | OtherExpendituresAmt |
| End Year Balance | $2,868,613 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.16000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.59000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $164,190 | OtherCostOrOtherBasisAmt |
| Book Value | $164,190 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,828,103 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,429,184 | DepreciationAmt |
| Book Value | $4,398,919 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,087,446 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,640,050 | DepreciationAmt |
| Book Value | $1,447,396 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,967,179 | OtherCostOrOtherBasisAmt |
| Book Value | $1,967,179 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,977,684 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NELL PALMER TRUST | $1,464,275 | F |
| CONRAD BATES SCIENCE FUND | $33,427 | F |
| RICHARD TANTUM FUND | $32,254 | F |
| BETTY CARNES ENDOWMENT | $38,831 | F |
| RENEE CONNELLY FUND | $87,960 | F |
| SCHOLARSHIP | $604,083 | F |
| ENDOWMENT | $848,092 | F |
| MOYERS/WILLIAMS FUND | $135,042 | F |
| BIBLE FUND | $156,051 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,400,015 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AGENCY FUNDS | Desc |
| Amt | $105,159 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $105,159 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt V, Line 4 | THE EARNINGS FROM THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE TO BE USED IN ACCORDANCE WITH THE DONOR'S WISHES, IF ANY, WHICH INCLUDE ASSISTING WITH THE SCHOOL'S OPERATIONS, TEACHERS' HIGHER EDUCATION AND SCHOLARSHIPS. |
| Pt V, Line 4 | THE BOARD DESIGNATED FUNDS ARE TO BE HELD FOR LONG-TERM INVESTING AND SCHOOL OPERATIONS, AS NEEDED. |
| Pt V, Line 4 | THE TEMPORARILY RESTRICTED ENDOWMENT FUNDS ARE TO BE USED FOR A SPECIFIC PURPOSE OR SPECIFIC TIME FRAME AS STIPULATED BY THE DONORS, WHICH INCLUDES FINANCIAL ASSISTANCE TO CHURCH OF CHRIST FAMILIES, ASSISTING WITH THE SCHOOL'S OPERATIONS, TEACHER'S HIGHER EDUCATION AND SCHOLARSHIPS. |
| Pt X, Line 2 | DUE TO AGENCY FUNDS REPRESENTS MONEYS ON DEPOSIT WITH THE SCHOOL WHICH ARE HELD ON BEHALF OF OTHERS; THE SCHOOL HAS CUSTODY OF THE FUNDS BUT NOT TITLE TO THEM. TYPICALLY, PARENT ASSOCIATIONS, STUDENT CLASSES, ETC. ARE THE PRINCIPAL SOURCES OF THESE FUNDS. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Line 3 | FormAndLineReferenceDesc |
| Explanation | ANY MEMBER OF THE GENERAL PUBLIC WHO SHOWS AN INTEREST IN ENROLLMENT AT BOYD-BUCHANAN SCHOOL IS SENT A PACKAGE THAT INCLUDES A TUITION SCHEDULE. THIS SCHEDULE INCLUDES THE SCHOOL'S NON-DISCRIMINATORY POLICY THAT STATES "BOYD-BUCHANAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHIC ORIGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES AVAILABLE AT THE SCHOOL." | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEB HARTNESS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | HUSBAND OF PRESIDENT | RelationshipDescriptionTxt |
| Transaction | $43,608 | TransactionAmt |
| Transaction | LANDSCAPING & LAWN SERVICES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (29 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 8b | THE COMMITTEES DO NOT DOCUMENT THE MEETINGS HELD OR ACTIONS TAKEN. |
| Pt VI, Line 12c | OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ANNUALLY INDICATING WHETHER A CONFLICT OF INTEREST EXISTS. |
| Pt VI, Line 11b | THERE ARE NO FORMAL PROCEDURES ASSOCIATED WITH THE REVIEW OF THE FORM 990. |
| Pt XII, Line 2c | THE BOARD OF DIRECTORS SELECTS THE INDEPENDENT ACCOUNTANTS FOR PREPARATION OF THE REVIEW. ONE OR MORE MEMBERS OF THE BOARD NORMALLY REVIEWS THE REVIEWED FINANCIAL STATEMENTS. |
| Pt VI, Line 19 | THE SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| Form 990, Part IX, Line 24e | OFFICIAL FEES 26252. 26252. 0. 0. |
| Form 990, Part IX, Line 24e | DUES 12636. 0. 12636. 0. |
| Form 990, Part IX, Line 24e | YEARBOOK EXPENSE 23256. 23256. 0. 0. |
| Form 990, Part IX, Line 24e | BOOK PURCHASES 140454. 140454. 0. 0. |
| Form 990, Part IX, Line 24e | PROPERTY TAXES 18831. 0. 18831. 0. |
| Form 990, Part IX, Line 24e | GRADUATION EXPENSE 16915. 16915. 0. 0. |
| Form 990, Part IX, Line 24e | SPECIAL EVENTS 13325. 0. 13325. 0. |
| Form 990, Part IX, Line 24e | OTHER EXPENSE 97847. 12346. 85501. 0. |
| Form 990, Part IX, Line 24e | TUTORING COSTS 34357. 34357. 0. 0. |
| Form 990, Part IX, Line 24e | SECURITY 65878. 2263. 63615. 0. |
| Form 990, Part IX, Line 24e | GUIDANCE/TESTING 5423. 5423. 0. 0. |
| Form 990, Part IX, Line 24e | ATHLETIC TRAINING 6926. 6926. 0. 0. |
| Form 990, Part IX, Line 24e | LICENSES AND SUPPORT 31793. 31793. 0. 0. |
| Form 990, Part IX, Line 24e | TELECOMMUNICATIONS 19605. 0. 19605. 0. |
| Form 990, Part IX, Line 24e | COMPUTER MAINTENANCE AND SUPPORT 5875. 5875. 0. 0. |
| Form 990, Part IX, Line 24e | CONTRACT LABOR 60250. 5501. 45739. 9010. |
| Form 990, Part IX, Line 24e | FUEL 5097. 5097. 0. 0. |
| Form 990, Part IX, Line 24e | SUBSTITUTE TEACHER 42498. 42498. 0. 0. |
| Form 990, Part IX, Line 24e | PROFESSIONAL GROWTH 37240. 22691. 14549. 0. |
| Form 990, Part IX, Line 24e | TRAVEL EXPENSE 20409. 13031. 7378. 0. |
| Form 990, Part IX, Line 24e | FACULTY DISCOUNTS 506973. 506973. 0. 0. |
| Form 990, Part IX, Line 24e | TUITION ASSISTANCE 64693. 64693. 0. 0. |
| Form 990, Part IX, Line 24e | PRINTING 5080. 1081. 0. 3999. |
| Form 990, Part IX, Line 24e | POSTAGE 6659. 0. 6659. 0. |