SAINT JAMES DAY SCHOOL INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: SAINT JAMES DAY SCHOOL INC (EIN 06-1824261)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-10-14
IRS object ID: 201622889349300017
Schema version: 2015v2.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-10-14T08:34:03-07:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Pinnacle Tax Group Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 801086	AddressLine1Txt
City	Acworth	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30101	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	061824261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Saint James Day School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAIN	BusinessNameControlTxt
Phone	8437968287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Road	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARIE BARNETTE	PersonNm
Person Title	PRESIDENT, CHAIR OF BOARD	PersonTitleTxt
Phone	8437968287	PhoneNum
Signature	2016-04-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CLINTON HULSEY	PreparerPersonNm
Phone	8435939311	PhoneNum
Preparation	2016-10-14	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Marie Barnette	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Road	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$483,107	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional staff.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	37	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$36,250	CYContributionsGrantsAmt
CY Program Service Revenue	$446,454	CYProgramServiceRevenueAmt
CY Investment Income	$2	CYInvestmentIncomeAmt
CY Other Revenue	$401	CYOtherRevenueAmt
CY Total Revenue	$483,107	CYTotalRevenueAmt
CY Grants And Similar Paid	$27,035	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$325,972	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$61,775	CYOtherExpensesAmt
CY Total Expenses	$414,782	CYTotalExpensesAmt
CY Revenues Less Expenses	$68,325	CYRevenuesLessExpensesAmt
Total Assets BOY	$32,065	TotalAssetsBOYAmt
Total Assets EOY	$85,777	TotalAssetsEOYAmt
Total Liabilities BOY	$32,918	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$18,305	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$853	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$67,472	NetAssetsOrFundBalancesEOYAmt
Mission	The mission of St James Day School	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$326,336	ExpenseAmt
Revenue	$426,540	RevenueAmt
Desc	THE ORGANIZATION PROVIDES SERVICES FOR THE KIDS WHO ATTEND AND DOES NOT GIVE GRANTS OR TO OUTSIDE ORGANIZATIONS.	Desc
Total Program Service Expenses	$326,336	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	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	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	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	false	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	false	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	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	37	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	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
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
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CHRISTY HULSEY	PersonNm
Phone	8432242712	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Rd	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Key EmployeeKeyEmployeeInd
MARIE BARNETTE
President	0.00	Yes (X)	$0	$0	$0
JOYCE DAUGHTREY
Vice President	0.00	Yes (X)	$0	$0	$0
DAVID COPKA
Treasurer	0.00	Yes (X)	$0	$0	$0
MARY ELLEN DORAN
Secretary	0.00	Yes (X)	$0	$0	$0
JOEL COCHRAN
Trustee	0.00		$0	$0	$0	Yes (X)
CRYSTAL STRICKLAND
Director	40.00		$31,250	$0	$0		Yes (X)
ELLEN LEIGHTON
Assistant Director	35.00		$23,135	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$54,385	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$36,250	AllOtherContributionsAmt
Total Contributions	$36,250	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt
Registration	616000	$3,450
Tuition	616000	$443,004

Field	Value	IRS element (for citing)
Total Program Service Revenue	$446,454	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Miscellaneous	Desc
Business	616000	BusinessCd
Total Revenue Column	$401	TotalRevenueColumnAmt
Related Or Exempt Func Income	$401	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$401	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$483,107	TotalRevenueColumnAmt
Related Or Exempt Func Income	$446,857	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$27,035	TotalAmt
Program Services	$27,035	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$54,385	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$54,385	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$246,523	TotalAmt
Program Services	$246,523	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$25,064	TotalAmt
Program Services	$25,064	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$509	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$509	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,559	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,559	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$29,055	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$29,055	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$27,714	TotalAmt
Program Services	$27,714	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Gifts/Staff Development	$955	$0	$955	$0
Bank Charges	$232	$0	$232	$0
Regulatory Requirements	$751	$0	$751	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$414,782	TotalAmt
Program Services	$326,336	ProgramServicesAmt
Management And General	$88,446	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$26,421	BOYAmt
EOY	$56,691	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,106	BOYAmt
EOY	$10,781	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$67,541	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$49,236	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$538	BOYAmt
EOY	$18,305	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$32,065	BOYAmt
EOY	$85,777	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$16,221	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,697	BOYAmt
EOY	$18,305	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$32,918	BOYAmt
EOY	$18,305	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$853	BOYAmt
EOY	$67,472	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$853	BOYAmt
EOY	$67,472	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$32,065	BOYAmt
EOY	$85,777	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$68,325	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$505	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$450	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$36,250	CurrentTaxYearAmt
Total	$37,205	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$258,393	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$273,881	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$303,074	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$350,096	CurrentTaxYearMinus1YearAmt
Current Tax Year	$446,454	CurrentTaxYearAmt
Total	$1,631,898	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$258,898	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$274,331	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$303,074	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$350,096	CurrentTaxYearMinus1YearAmt
Current Tax Year	$482,704	CurrentTaxYearAmt
Total	$1,669,103	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,669,103	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Total	$1,669,103	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$11,539	InvestmentCostOrOtherBasisAmt
Book Value	$11,539	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$31,416	InvestmentCostOrOtherBasisAmt
Depreciation	$24,650	DepreciationAmt
Book Value	$6,766	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$24,586	InvestmentCostOrOtherBasisAmt
Depreciation	$24,586	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$18,305	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Payroll liabilities	Desc
Amt	$18,305	Amt

Field	Value	IRS element (for citing)
Total Liability	$18,305	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	Board Members are provided copies of the 990 form that they review individually at their convenience.
Pt VI, Line 19	A report is given at the St. James Church congregational meeting annual in May. Questions are encouraged on finances or any other subjects of the Day School. Requests for viewing the return will be handled by the Day School Director with a copy on file during business hours, Mon- Fri 6:30am - 6pm.