2016-02-11T14:36:19-06:00 2015-06-30 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2014-07-01 581224983 WHITEFIELD ACADEMY INC % MICHELLE DURRETT WHIT 6783053000 1 WHITEFIELD DRIVE MABLETON GA 30126 KEVIN BRACHER HEADMASTER 6783053000 2016-02-15 true MARC AZAR P00746804 4048746244 2014 2016-08-17 19:52:53Z MICHELLE DURRETT 1 WHITEFIELD DRIVE MABLETON GA 30126 20046852 false X http://www.whitefieldacademy.com X 1974 GA A CHRIST-CENTERED SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES WITH A PASSION FOR LEARNING. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE BASED IN EVANGELICAL CHRISTIANITY. 14 14 203 75 1500 942663 4480293 13091177 14926288 117425 100981 156142 169319 14307407 19676881 1692654 2111580 0 0 6594591 7395100 31430 46378 608021 5384336 5721919 13703011 15274977 604396 4401904 51333824 53655814 22995918 21113005 28337906 32542809 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 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 12259339 2111580 15350057 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 767, PK4-12. 12259339 true true false false false false false false false true true false false false true true true false true false false false false true true true false false true true false false false false true false false false true false false false false false false false false true 119 1 true 203 true true true false false false false true true false false false false X 14 14 false false false false false false false true false false false true true true true true true true false false GA X MICHELLE DURRETT 6783053024 1 WHITEFIELD DRIVE MABLETON GA 30126 X W Allen Bell TRUSTEE 1.0 0.0 X 0 0 0 Jason Bilotti Chair 1.0 0.0 X 0 0 0 Reggie Bradford Trustee 1.0 0.0 X 0 0 0 Rocky Butler TRUSTEE 1.0 0.0 X 0 0 0 David Deeter TRUSTEE 1.0 0.0 X 0 0 0 Bill Gaston TRUSTEE 1.0 0.0 X 0 0 0 Margaret Hamilton Trustee 1.0 0.0 X 0 0 0 Hunter Holliday Secretary 1.0 0.0 X 0 0 0 Daryl Jones Trustee 1.0 0.0 X 0 0 0 Leslie Pearce TRUSTEE 1.0 0.0 X 0 0 0 Terry Shilling Treasurer 1.0 0.0 X 0 0 0 Allen Thomas Vice Chair 1.0 0.0 X 0 0 0 Jonathan Youssef Trustee 1.0 0.0 X 0 0 0 Wallace Francis Trustee 1.0 0.0 X 0 0 0 Kevin Bracher President/Headmaster 40.0 0.0 X 255075 0 79482 Michelle Durrett Director of Business Affairs 40.0 0.0 X 148400 0 10799 Roy Dupree Athletic Director 40.0 0.0 X 101385 0 32860 Thomas Wood Director of Advancement 40.0 0.0 X 141697 0 35600 646557 0 158741 4 false true false Sage Dining Services 222 Bosley Avenue TOWSON MD 21204 Food & Catering 739035 Info Tank 34 Lake Latimer Drive KENNESAW GA 30144 Info Technology Svcs 332065 C D Marketing 1400 Bridle Path Drive LAWRENCEVILLE GA 30045 Janitorial 198500 3 X 100498 4379795 137273 4480293 ACADEMIC PROGRAM 611710 14730026 14730026 CLUB CUB 711210 156670 156670 ATHLETIC PROGRAM & SUMMER CAMP 611600 39592 39592 14926288 102695 102695 0 0 11540 11540 0 0 0 0 1714 -1714 -1714 -1714 206502 100498 155348 51154 51154 33000 29167 3833 3833 250813 172202 78611 78611 MISCELLANEOUS 900099 24725 24725 YEARBOOK 511130 10950 1500 9450 VENDING, CONCESSION 900099 46 46 35721 19676881 15004899 1500 190189 0 2111580 2111580 0 0 494319 376982 98269 19068 0 5767252 4385832 1150050 231370 202003 145442 48481 8080 484293 392272 76003 16018 447233 339897 89447 17889 0 35004 35004 54565 40002 14563 0 46378 46378 22651 22651 453191 362552 67979 22660 190840 95420 95420 173224 130983 42241 443884 355107 73784 14993 0 855059 684046 128262 42751 0 0 0 138409 138409 0 1230700 979584 189892 61224 111692 92704 14520 4468 FOOD SERVICE 692976 692976 ATHLETICS 232528 232528 DEVELOPMENT OFFICE 116396 116396 TUTORING 110197 110197 860603 731235 122642 6726 15274977 12259339 2407617 608021 X 6933550 8123489 2325534 2934057 1171100 3024094 5994851 6265196 0 0 0 0 0 0 90146 168244 190158 255309 41742516 12806280 29847570 28936236 4718716 3893210 0 0 0 0 0 0 62199 55979 51333824 53655814 725669 871706 0 0 11970249 12691299 0 0 0 0 0 0 10300000 7550000 0 0 0 0 22995918 21113005 X 26386140 27039539 633658 4182562 1318108 1320708 28337906 32542809 51333824 53655814 X 4401904 -137001 -60000 X false true X true false X 5865468 1456783 1732243 942663 4480293 14477450 0 0 5865468 1456783 1732243 942663 4480293 14477450 4232076 10245374 149311 134974 103825 116582 102695 607387 0 0 15084837 0.67918 0.00000 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1434535 2600 36152 58848 1414439 1073572 270408 129109 38554 1434535 1038619 200 72874 38121 1073572 1068368 500 8066 38315 1038619 970709 500 136039 38880 1068368 0.90839 0.09161 false false 5077782 5077782 33233968 9890007 23343961 625389 414887 210502 2632865 2347885 284980 172512 153501 19011 28936236 0 0 X 17513075 -137001 107431 -29570 17542645 22656 2111580 2134236 19676881 13308172 107431 107431 13200741 22656 2051580 2074236 15274977 Schedule D, Part V, Line 2a, 2b, & 2c Actual Endowment Funds estimated percentage of the year end balance held as: A: board designated or quasi-endowment: -2.5338% B: permanent endowment: 93.3733% C: term endowment: 9.1605% 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, 2012. Schedule D, Part XI, Line 2d RECONCILIATION OF EXP PER AUDITED FINANCIAL STATEMENTS WITH EXP PER RETURN Cost of Goods Sold for Campus store: $172,202 Rent expense netted with rental income: $11,540 Booster Club Expense shown as Revenue on Audit: ($76,311) ---------- $107,431 Schedule D, Part XI, Line 4b Reconciliation of Rev per Audited Financial Statments with Rev per Return Grants netted on financials w/ tuition expense: $2,111,580 Schedule D, Part XII, Line 2d Reconciliation of Exp per Audited Financial Statments with Exp per Return: Cost of Goods Sold for Campus store: $172,202 Rent expense netted with rental income: $11,540 Booster Club Expense shown as Revenue on Audit: ($76,311) ---------- $107,431 Schedule D, Part XII, Line 4b Reconciliation of Exp per Audited Financial Statments with Exp per Return Grants netted on financials w/ tuition expense: $2,111,580 Prior period adjustment related to Uncollectible tuition & pledges: (60,000) ------------- Total $2,051,580 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 2015 IS $42,314. 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. X X X X true COXE CURRY ASSOCIATES CONSULT RE: SOLICITATIO false 46378 46378 GA AUCTION 307000 100498 206502 33541 121807 0 307000 100498 206502 33541 121807 155348 51154 33000 21000 8167 false 33000 21000 8167 29167 3833 true false false false 1.00000 Michelle Durrett 1 Whitefield Drive Mableton GA 30126 false false true TUITION ASSISTANCE 184 2111580 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 false false false true false false false false false Kevin Bracher President/Headmaster 202075 0 53000 0 12950 66830 334855 0 0 Michelle Durrett Director of Business Affairs 148400 0 0 0 7422 3642 159464 0 0 Thomas Wood Director of Advancement 141697 0 0 0 7422 28476 177595 0 0 Schedule J, Part I, Health or Social Club Dues Social Club Dues are paid for the Headmaster in order to establish relationships and generate fundraising for the capital campaign. Schedule J, Part I, 5a Compensation based on Revenue The Headmasters bonus was based on gross school enrollment. Schedule J, Part II, (D) nontaxable benefits Nontaxable benefits includes tuition assistance. 71000 tuition assistance X 10 137273 FMV false true true SCHEDULE M, PART I, LINE 9 NUMBER OF CONTRIBUTIONS BASED ON CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE SCHOOL, CHARLES SCHWAB IMMEDIATELY SELLS THE STOCK. Part VI, Section A, Line 8 MINUTES ARE TAKEN FOR THE GOVERNING BODY, BUT NOT CONSISTENTLY FOR COMMITTEES OF THE BOARD. 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 A HEADMASTER SEARCH COMMITTEE REVIEWS OTHER ORGANIZATIONS' FORMS 990 TO DETERMINE THE COMPENSATION FOR THE NEW HEADMASATER. THIS PROCESS IS OUTLINED IN THE HEADMASTER'S EMPLOYMENT CONTRACT. THE BOARD REVIEWS THE HEADMASTER'S PERFORMANCE ANNUALLY TO DETERMINE WHETHER A MERIT OR COLA INCREASE IS IN ORDER. Part VI, Section B, Line 15b BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR KEY EMPLOYEES OTHER THAN THE HEADMASTER WAS INITIALLY SET BASED ON COMPARABLE MARKET STATISTICS, AND IS EVALUATED ANNUALLY BY THE HEADMASTER 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.