CALDWELL ACADEMY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CALDWELL ACADEMY (EIN 56-1898871)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-06
- IRS object ID
- 201520379349300102
- Schema version
- 2013v4.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-06T06:54:57-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560570567 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | D M J & CO PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 703 GREEN VALLEY ROAD SUITE 201 | AddressLine1 |
| City | GREENSBORO | City |
| State | NC | State |
| ZIP Code | 27408 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561898871 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALDWELL ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALD | BusinessNameControlTxt |
| Phone | 3366651161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 HORSEPEN CREEK RD | AddressLine1 |
| City | GREENSBORO | City |
| State | NC | State |
| ZIP Code | 27410 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODY GORDON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3366651161 | PhoneNum |
| Signature | 2015-01-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARTHUR M WINSTEAD JR CPA | PreparerPersonNm |
| PTIN | P00002868 | PTIN |
| Phone | 3362759886 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JODY GORDON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 HORSE PEN CREEK RD | AddressLine1 |
| City | GREENSBORO | City |
| State | NC | State |
| ZIP Code | 27410 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,534,546 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CALDWELLACADEMY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | CALDWELL ACADEMY'S MISSION IS TO ASSIST PARENTS FROM A BIBLICAL PERSPECTIVE IN THE INSTRUCTION OF THEIR CHILDREN BY PROVIDING A CLASSICAL AND CHRISTIAN EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 198 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $238,667 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,294,170 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,839,557 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,175,180 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,419 | PYInvestmentIncomeAmt |
| CY Investment Income | $187 | CYInvestmentIncomeAmt |
| PY Other Revenue | $134,284 | PYOtherRevenueAmt |
| CY Other Revenue | $45,286 | CYOtherRevenueAmt |
| PY Total Revenue | $6,218,927 | PYTotalRevenueAmt |
| CY Total Revenue | $7,514,823 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $162,577 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $181,177 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,756,919 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,461,085 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $275,778 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,073,668 | PYOtherExpensesAmt |
| CY Other Expenses | $2,873,217 | CYOtherExpensesAmt |
| PY Total Expenses | $5,993,164 | PYTotalExpensesAmt |
| CY Total Expenses | $7,515,479 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $225,763 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$656 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,871,657 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,994,088 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,134,163 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,230,621 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,737,494 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,763,467 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CALDWELL ACADEMY'S MISSION IS TO ASSIST PARENTS FROM A BILBLICAL PERSPECTIVE IN THE INSTRUCTION OF THEIR CHILD BY PROVIDING A CLASSICAL AND CHRISTIAN EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,261,164 | ExpenseAmt |
| Grant | $181,177 | GrantAmt |
| Revenue | $6,175,180 | RevenueAmt |
| Desc | OPERATED A K-12 CLASSICAL CHRISTIAN SCHOOL TO ASSIST PARENTS IN PROVIDING CHILDREN WITH THE TOOLS TO LEARN FOR THEMSELVES IN THE CONTEXT OF A BIBLICAL WORLDVIEW. IN JULY 2013, THE SCHOOL MERGED THE OPERATIONS OF AN OUTSIDE PRESCHOOL INTO ITS K-12 OPERATIONS. THE PRESCHOOL THROUGH 12TH GRADE OPERATIONS INCLUDE RELATED SCHOOL ACTIVITIES SUCH AS CLUBS AND SPORTS. IN THE CURRENT SCHOOL YEAR 2013/2014, 683 STUDENTS WERE ENROLLED IN THE SCHOOL'S K-12 PROGRAM. THERE WERE 126 STUDENTS ENROLLED IN THE PRESCHOOL PROGRAM. | Desc |
| Total Program Service Expenses | $6,261,164 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 198 | 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 | 0 | QuidProQuoContributionsInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (1) | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILL BISHOP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3366651161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 HORSE PEN CREEK RD | AddressLine1 |
| City | GREENSBORO | City |
| State | NC | State |
| ZIP Code | 27410 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BELL RONNY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CARLOCK KRISTIN | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CROSSLEY PATTY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GORDON JODY | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GRIEVES BRETT | ||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HOLLEY LAURA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIRKPATRICK JIM | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NORRIS STEVE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOWERY TIM | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BISHOP WILLIAM | ||||||
| BUSINESS MANAGER | 40.00 | $70,076 | $0 | $6,577 | Yes (X) | |
| GUTHRIE MARK | ||||||
| HEAD OF SCHOOL | 40.00 | $140,555 | $0 | $23,228 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $210,631 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,805 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BUDD GROUP | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 890856 | AddressLine1 |
| City | CHARLOTTE | City |
| State | NC | State |
| ZIP Code | 282890856 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLEANING JANITORIAL | ServicesDesc |
| Compensation | $106,166 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,294,170 | AllOtherContributionsAmt |
| Total Contributions | $1,294,170 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION, FEES | 611600 | $5,964,809 | $5,964,809 |
| OTHER OPERATING REVENU | 611600 | $179,441 | $179,441 |
| BOOSTER CLUB INCOME | 611600 | $25,918 | $25,918 |
| FOTA INCOME | 611600 | $5,012 | $5,012 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,175,180 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,045 | TotalRevenueColumnAmt |
| Exclusion | $7,045 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $809 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $809 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $809 | TotalRevenueColumnAmt |
| Exclusion | $809 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,687 | SecuritiesAmt |
| Other | $5,171 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,687 | SecuritiesAmt |
| Other | -$5,171 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,858 | TotalRevenueColumnAmt |
| Exclusion | -$6,858 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $57,342 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $12,865 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,477 | TotalRevenueColumnAmt |
| Exclusion | $44,477 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,514,823 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,175,180 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $45,473 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,177 | TotalAmt |
| Program Services | $181,177 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,912 | TotalAmt |
| Program Services | $34,323 | ProgramServicesAmt |
| Management And General | $197,266 | ManagementAndGeneralAmt |
| Fundraising | $34,323 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,610,645 | TotalAmt |
| Program Services | $3,278,474 | ProgramServicesAmt |
| Management And General | $207,981 | ManagementAndGeneralAmt |
| Fundraising | $124,190 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,323 | TotalAmt |
| Program Services | $69,496 | ProgramServicesAmt |
| Management And General | $3,345 | ManagementAndGeneralAmt |
| Fundraising | $2,482 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,107 | TotalAmt |
| Program Services | $208,196 | ProgramServicesAmt |
| Management And General | $8,906 | ManagementAndGeneralAmt |
| Fundraising | $6,005 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,098 | TotalAmt |
| Program Services | $246,044 | ProgramServicesAmt |
| Management And General | $28,610 | ManagementAndGeneralAmt |
| Fundraising | $11,444 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,933 | TotalAmt |
| Management And General | $21,933 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,549 | TotalAmt |
| Program Services | $9,932 | ProgramServicesAmt |
| Management And General | $1,617 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,119 | TotalAmt |
| Management And General | $4,119 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,414 | TotalAmt |
| Program Services | $43,356 | ProgramServicesAmt |
| Management And General | $5,041 | ManagementAndGeneralAmt |
| Fundraising | $2,017 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,422 | TotalAmt |
| Program Services | $187,543 | ProgramServicesAmt |
| Management And General | $16,342 | ManagementAndGeneralAmt |
| Fundraising | $6,537 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,439 | TotalAmt |
| Program Services | $8,977 | ProgramServicesAmt |
| Management And General | $1,044 | ManagementAndGeneralAmt |
| Fundraising | $418 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,531 | TotalAmt |
| Program Services | $234,377 | ProgramServicesAmt |
| Management And General | $27,253 | ManagementAndGeneralAmt |
| Fundraising | $10,901 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529,502 | TotalAmt |
| Program Services | $455,372 | ProgramServicesAmt |
| Management And General | $52,950 | ManagementAndGeneralAmt |
| Fundraising | $21,180 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,476 | TotalAmt |
| Program Services | $35,669 | ProgramServicesAmt |
| Management And General | $4,148 | ManagementAndGeneralAmt |
| Fundraising | $1,659 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BOND FEES | $288,393 | $248,018 | $28,839 | $11,536 |
| BOND INTEREST RATE SWAP | $241,382 | $241,382 | ||
| REPAIRS AND MAINTENANCE | $176,290 | $151,609 | $17,629 | $7,052 |
| CLEANING/JANITORIAL | $135,746 | $116,741 | $13,575 | $5,430 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $879,021 | TotalAmt |
| Program Services | $751,860 | ProgramServicesAmt |
| Management And General | $96,557 | ManagementAndGeneralAmt |
| Fundraising | $30,604 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,515,479 | TotalAmt |
| Program Services | $6,261,164 | ProgramServicesAmt |
| Management And General | $978,537 | ManagementAndGeneralAmt |
| Fundraising | $275,778 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,524 | BOYAmt |
| EOY | $2,678,325 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,256,046 | BOYAmt |
| EOY | $1,126,232 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,476 | BOYAmt |
| EOY | $930,199 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,412 | BOYAmt |
| EOY | $223,175 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,139 | BOYAmt |
| EOY | $16,265 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,487,377 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,786,541 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,790,556 | BOYAmt |
| EOY | $11,700,836 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,447 | BOYAmt |
| EOY | $209,021 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,057 | BOYAmt |
| EOY | $109,035 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,871,657 | BOYAmt |
| EOY | $16,994,088 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,540 | BOYAmt |
| EOY | $79,111 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,876,524 | BOYAmt |
| EOY | $2,977,484 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,535,000 | BOYAmt |
| EOY | $8,377,638 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,571,099 | BOYAmt |
| EOY | $1,796,388 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,134,163 | BOYAmt |
| EOY | $13,230,621 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,551,951 | BOYAmt |
| EOY | $2,551,078 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,543 | BOYAmt |
| EOY | $1,212,389 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,737,494 | BOYAmt |
| EOY | $3,763,467 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,871,657 | BOYAmt |
| EOY | $16,994,088 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$656 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $26,629 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | $185,542 | BeginningYearBalanceAmt |
| Contributions | $1,200 | ContributionsAmt |
| Investment Earnings Or Losses | $31,574 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $218,316 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $157,052 | BeginningYearBalanceAmt |
| Contributions | $8,095 | ContributionsAmt |
| Investment Earnings Or Losses | $20,395 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $185,542 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $154,143 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,909 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $157,052 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $130,038 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $24,105 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $154,143 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $116,545 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $13,493 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $130,038 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,840,435 | OtherCostOrOtherBasisAmt |
| Book Value | $1,840,435 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,649,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,998,952 | DepreciationAmt |
| Book Value | $8,650,430 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,213,939 | OtherCostOrOtherBasisAmt |
| Depreciation | $874,662 | DepreciationAmt |
| Book Value | $339,277 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,783,621 | OtherCostOrOtherBasisAmt |
| Depreciation | $912,927 | DepreciationAmt |
| Book Value | $870,694 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,700,836 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED SALARIES AND PAYROLL WITHHOLDINGS | $283,182 |
| LIABILITY UNDER INTEREST RATE SWAP | $1,513,206 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,796,388 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,496,907 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $26,629 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $26,629 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,470,278 | RevenueSubtotalAmt |
| Other Revenues Not Included | $44,545 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $44,545 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,514,823 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,470,934 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,470,934 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $44,545 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $44,545 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,515,479 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE INTENDED USE OF THE ENDOWMENT FUND IS TO FUND SCHOLARSHIPS FOR STUDENTS ATTENDING CALDWELL ACADEMY WHO ARE PART OF A FAMILY WHERE A PARENT HAS PASSED AWAY. |
| PART X, LINE 2: | THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ACADEMYS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ACADEMY DOES NOT RECEIVE INCOME THAT IS NOT RELATED TO ITS TAX EXEMPT PURPOSE. THE ACADEMY ACCOUNTS FOR UNCERTAIN INCOME TAX POSITIONS BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT INCOME TAX BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION, BASED SOLELY ON ITS TECHNICAL MERITS, THAT WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAX AUTHORITY WITH KNOWLEDGE OF THE SAME FACTS. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE RESOLUTION. BASED ON ALL KNOWN FACTS AND CIRCUMSTANCES AND CURRENT TAX LAW, THE ACADEMY BELIEVES THE TOTAL AMOUNT OF UNCERTAIN INCOME TAX POSITION LIABILITIES AND RELATED ACCRUED INTEREST ARE NOT MATERIAL TO ITS FINANCIAL POSITION. AS OF JUNE 30, 2014 AND INCLUDING THE PREVIOUS THREE YEARS CONSIDERING EXTENSIONS, THE ACADEMYS INCOME TAX RETURNS ARE OPEN AND SUBJECT TO EXAMINATION BY TAX AUTHORITIES WITH RELEVANT JURISDICTION. SHOULD SUCH AN EXAMINATION TAKE PLACE, MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT ISSUES RELATED TO THE OPEN YEARS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BOOSTER EXPENSES NETTED IN FINANCIAL STATEMENTS, NOT 990 25,918. FUNDRAISING EXPENSE NETTED IN FINANCIAL STATEMENTS, NOT 990 13,530. FOTA EXP NETTED IN FINANCIAL STATEMENTS, NOT 990 5,097. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BOOSTER EXPENSES NETTED IN FINANCIAL STATEMENTS, NOT 990 25,918. FUNDRAISING EXPENSE NETTED IN FINANCIAL STATEMENTS, NOT 990 13,530. FOTA EXP NETTED IN FINANCIAL STATEMENTS, NOT 990 5,097. |
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 | DURING THE ANNUAL REGISTRATION PERIOD, CALDWELL PUBLISHES ITS STATEMENT OF NON-DISCRIMINATORY POLICY IN THE AREA NEWSPAPER OF GREATEST CIRCULATION. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | SPRING AUCTION | NameOfEvent1Amt |
| Gross Receipts Event1 | $31,320 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $31,320 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $2,193 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $8,105 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | INNISBROOK SALES | NameOfEvent2Amt |
| Gross Receipts Event2 | $7,186 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $7,186 | GrossRevenueEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $18,836 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $18,836 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,567 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $57,342 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $57,342 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $2,193 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $10,672 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,865 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $44,477 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID PROVIDED TO STUDENTS TO HELP MEET TUITION NEEDS. | GrantTypeTxt |
| Recipient | 70 | RecipientCnt |
| Non Cash Assistance | $181,177 | NonCashAssistanceAmt |
| Valuation Method Used | % VALUE OF GROSS YEARLY TUITION | ValuationMethodUsedDesc |
| Non Cash Assistance | THE SCHOOL PROVIDES SCHOLARSHIP AID FOR STUDENTS WHO QUALIFY FOR THE AID BASED ON OBJECTIVE CRITERIA. | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL MAINTAINS A SCHEDULE OF STUDENTS WHO RECEIVE SCHOLARSHIPS/FINANCIAL AID TO OFFSET TUITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GUTHRIE MARK | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $140,555 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $3,936 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $19,292 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $163,783 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PUBLIC FINANCE AUTHORITY (UNDER LAWS OF STATE OF WISCONSIN) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 273866124 | BondIssuerEIN |
| Bond Issued | 2014-05-01 | BondIssuedDt |
| Issue Price | $8,400,000 | IssuePriceAmt |
| Purpose | REFINANCE OF PREVIOUS BONDING ISSUE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $8,285,000 | RetiredAmt |
| Total Proceeds | $8,400,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $115,000 | IssuanceCostsFromProceedsAmt |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUNTRUST BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 19.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 10 | ContributionCnt |
| Noncash Contributions Rpt F990 | $110,147 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | 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 11 | COPY OF THE 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX(990) IS PROVIDED TO THE BOARD OF DIRECTORS AT THEIR MONTHLY BOARD MEETING PRIOR TO FILING THE 990 RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF DIRECTORS RECEIVE NO DISCOUNTS OR FREE GOODS OR SERVICES. ALL DIRECTORS MUST AGREE TO CONFLICT OF INTEREST POLICY PRIOR TO SERVING ON THE BOARD. THE BOARD OF DIRECTORS, ANNUALLY DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICT BY SIGNING A CONFLICT OF INTEREST DISCLOSURE. |
| FORM 990, PART VI, SECTION B, LINE 15 | HEAD OF SCHOOL COMPENSATION IS DETERMINED BY BOARD OF DIRECTORS. THE BOARD OF DIRECTORS USE COMPARATIVE DATA FOR HEADS OF SCHOOLS IN THE GEOGRAPHIC AREA OF NORTH CAROLINA AND IS CONTEMPORANEOUSLY DOCUMENTED WITH AN EMPLOYEE EVALUATION AND IN BOARD MINUTES(IN GENERAL). BUSINESS MANAGER COMPENSATION IS DETERMINED BY THE HEAD OF SCHOOL, USING COMPARATIVE DATA FOR EMPLOYEES IN SAME POSITION IN SAME GEOGRAPHIC AREA. THE BOARD APPROVES THE COMPENSATION IN BUDGET FOR THE BUSINESS MANAGER. EVALUATION IS CONTEMPORANEOUSLY DOCUMENTED IN EMPLOYEE EVALUATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | CALDWELL MAKES ITS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | HOT LUNCH: PROGRAM SERVICE EXPENSES 128,545. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,545. USE OF ANNUAL FUNDS, MISCELLANEOUS: PROGRAM SERVICE EXPENSES 90,722. MANAGEMENT AND GENERAL EXPENSES 10,553. FUNDRAISING EXPENSES 4,217. TOTAL EXPENSES 105,492. CAPITAL IMPROVEMENTS EXPENSE: PROGRAM SERVICE EXPENSES 70,977. MANAGEMENT AND GENERAL EXPENSES 8,253. FUNDRAISING EXPENSES 3,301. TOTAL EXPENSES 82,531. ATHLETICS: PROGRAM SERVICE EXPENSES 72,167. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,167. CURRICULUM AND BOOKS: PROGRAM SERVICE EXPENSES 71,474. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,474. GROUNDS MAINTENANCE: PROGRAM SERVICE EXPENSES 55,580. MANAGEMENT AND GENERAL EXPENSES 6,463. FUNDRAISING EXPENSES 2,585. TOTAL EXPENSES 64,628. OPERATIONS ASSISTANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60,017. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,017. BOOSTER CLUB EXPENSES: PROGRAM SERVICE EXPENSES 39,948. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,948. FINE ARTS: PROGRAM SERVICE EXPENSES 31,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,935. VEHICLE: PROGRAM SERVICE EXPENSES 25,987. MANAGEMENT AND GENERAL EXPENSES 3,022. FUNDRAISING EXPENSES 1,209. TOTAL EXPENSES 30,218. PRINTING COPYING: PROGRAM SERVICE EXPENSES 18,424. MANAGEMENT AND GENERAL EXPENSES 2,142. FUNDRAISING EXPENSES 857. TOTAL EXPENSES 21,423. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 20,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,118. CLASSROOM SUPPLIES: PROGRAM SERVICE EXPENSES 18,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,730. CLASS PROJECTS/CLUBS: PROGRAM SERVICE EXPENSES 17,526. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,526. YEARBOOK: PROGRAM SERVICE EXPENSES 13,941. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,941. FUNDRAISING ACTIVITIES EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 13,530. TOTAL EXPENSES 13,530. TESTING: PROGRAM SERVICE EXPENSES 13,096. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,096. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 10,469. MANAGEMENT AND GENERAL EXPENSES 1,217. FUNDRAISING EXPENSES 487. TOTAL EXPENSES 12,173. TELEPHONE: PROGRAM SERVICE EXPENSES 9,454. MANAGEMENT AND GENERAL EXPENSES 1,099. FUNDRAISING EXPENSES 440. TOTAL EXPENSES 10,993. ADVANCEMENT AND RECRUITING: PROGRAM SERVICE EXPENSES 9,893. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,893. SCHOOL EVENTS: PROGRAM SERVICE EXPENSES 7,754. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,262. TOTAL EXPENSES 9,016. POSTAGE: PROGRAM SERVICE EXPENSES 7,057. MANAGEMENT AND GENERAL EXPENSES 821. FUNDRAISING EXPENSES 328. TOTAL EXPENSES 8,206. FOTA-FRIENDS OF THE ARTS REVENUE EXPENSE: PROGRAM SERVICE EXPENSES 5,097. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,097. BANK AND BROKWERAGE CHARGES: PROGRAM SERVICE EXPENSES 4,257. MANAGEMENT AND GENERAL EXPENSES 495. FUNDRAISING EXPENSES 198. TOTAL EXPENSES 4,950. CABLE AND DATA: PROGRAM SERVICE EXPENSES 3,658. MANAGEMENT AND GENERAL EXPENSES 425. FUNDRAISING EXPENSES 170. TOTAL EXPENSES 4,253. HEAD OF SCHOOL: PROGRAM SERVICE EXPENSES 616. MANAGEMENT AND GENERAL EXPENSES 1,849. FUNDRAISING EXPENSES 616. TOTAL EXPENSES 3,081. HOSPITALITY ADVANCEMENT: PROGRAM SERVICE EXPENSES 1,323. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,323. TOTAL EXPENSES 2,646. AMORTIZATION: PROGRAM SERVICE EXPENSES 1,731. MANAGEMENT AND GENERAL EXPENSES 201. FUNDRAISING EXPENSES 81. TOTAL EXPENSES 2,013. LIBRARY: PROGRAM SERVICE EXPENSES 1,281. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,281. OUTSIDE FACILITY RENTAL: PROGRAM SERVICE EXPENSES 100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100. |
| FORM 990, PART XII LINE 2C. | THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FOR OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT FROM THE PRIOR TAX YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIST PRESCHOOL | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 369 AIR HARBOR RD | AddressLine1 |
| City | GREENSBORO | City |
| State | NC | State |
| ZIP Code | 27455 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454121211 | EIN |
| Primary Activities | PRESCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 2 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIST PRESCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $28,027 | InvolvedAmt |
| Method Of Amount Determination | NET REALIZABLE VALUE | MethodOfAmountDeterminationTxt |