GRANDVIEW PREPARATORY SCHOOL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GRANDVIEW PREPARATORY SCHOOL INC (EIN 27-1974556)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2014-07-07
IRS object ID: 201401889349300660
Schema version: 2012v2.3
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 O
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-07-07T09:06:25-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GERSTLE ROSEN & GOLDENBERG PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3835 NW BOCA RATON BLVD STE 100	AddressLine1
City	BOCA RATON	City
State	FL	State
ZIP Code	334315861	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	271974556	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GRANDVIEW FOUNDATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GRAN	NameControl
Phone	5614169737	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	336 NW SPANISH RIVER BLVD	AddressLine1
City	BOCA RATON	City
State	FL	State
ZIP Code	33431	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CAROLYN EHLERS	Name
Title	PRESIDENT	Title
Phone	5614169737	Phone
Date Signed	2014-06-15	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROBERT ROSEN CPA	Name
Phone	5614474000	Phone
Date Prepared	2014-07-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	GRANDVIEW PREPARATORY SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CAROLYN EHLERS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	484 SOUTH MAYA PALM DRIVE	AddressLine1
City	BOCA RATON	City
State	FL	State
ZIP Code	33432	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1466747	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.GRANDVIEWPREP.NET	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2010	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	GRANDVIEW PREPARATORY SCHOOL IS A SMALL, DIVERSE COMMUNITY COMMITTED TO THE PHILOSOPHY THAT EDUCATION IS A PERSONAL ENDEAVOR. GRANDVIEW PAIRS TIMELESS ETHICS WITH MODERN THOUGHT AND PERSONAL ATTENTION WITH GLOBAL CONSCIOUSNESS WHILE PREPARING STUDENTS FOR COLLEGE AND LIFE BEYOND.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	84	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	510530	ContributionsGrantsCurrentYear
Program Service Revenue CY	956217	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Current Year	1466747	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	1011193	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	11212	TotalFundrsngExpCurrentYear
Other Expenses Current Year	767592	OtherExpensesCurrentYear
Total Expenses Current Year	1778785	TotalExpensesCurrentYear
Revenues Less Expenses CY	-312038	RevenuesLessExpensesCY
Total Assets BOY	740	TotalAssetsBOY
Total Assets EOY	994520	TotalAssetsEOY
Total Liabilities EOY	1298108	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	740	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-303588	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	GRANDVIEW PREPARATORY SCHOOL IS A SMALL, DIVERSE COMMUNITY COMMITTED TO THE PHILOSOPHY THAT EDUCATION IS A PERSONAL ENDEAVOR. GRANDVIEW PAIRS TIMELESS ETHICS WITH MODERN THOUGHT AND PERSONAL ATTENTION WITH GLOBAL CONSCIOUSNESS WHILE PREPARING STUDENTS FOR COLLEGE AND LIFE BEYOND.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1204571	Expense
Revenue	1466747	Revenue
Description	EDUCATION OF STUDENTS, EARLY CHILDHOOD THROUGH GRADE 12.	Description
Total Program Service Expense	1204571	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	25	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	84	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
Other Explain In Sch O	X	OtherExplainInSchO

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ROBERT C TAYLOR	NamePerson
Telephone Number	5614169737	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	336 NW SPANISH RIVER BLVD	AddressLine1
City	BOCA RATON	City
State	FL	State
ZIP Code	33431	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN BUCKLEY
DIRECTOR/SEC	1.00	X	0	0	0
CAROLYN EHLERS
DIRECTOR/PRE	5.00	X	0	0	0
GREGORY MALFITANO
DIRECTOR	1.00	X	0	0	0
S SANDY SATULLO II
DIRECTOR/TRE	1.00	X	0	0	0
R BRADY OSBORNE JR
DIRECTOR	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SAGE DINING SERVICES INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1402 YORK ROAD STE 100	AddressLine1
City	LUTHERVILLE	City
State	MD	State
ZIP Code	21093	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	CAFETERIA	DescriptionOfServices
Compensation	101878	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
All Other Contributions	510530	AllOtherContributions
Total Contributions	510530	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	611600	755886	755886
CAFETERIA	611710	130695	130695
TRANSPORTATION	611710	28921	28921
OTHER SCHOOL SERVICES	611710	24156	24156
ATHLETICS	611710	9804	9804

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6755	TotalRevenueColumn
Related Or Exempt Function Income	6755	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	956217	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1466747	TotalRevenueColumn
Related Or Exempt Function Income	956217	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	906584	Total
Program Services	626538	ProgramServices
Management And General	280046	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1837	Total
Program Services	686	ProgramServices
Management And General	1151	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	27553	Total
Program Services	21345	ProgramServices
Management And General	6208	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	75219	Total
Program Services	53023	ProgramServices
Management And General	22196	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13815	Total
Management And General	13815	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	11212	Total
Fundraising	11212	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	31439	Total
Program Services	5629	ProgramServices
Management And General	25810	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	9758	Total
Program Services	9758	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	82948	Total
Program Services	82948	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	3293	Total
Management And General	3293	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	397	Total
Management And General	397	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	16178	Total
Program Services	16178	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	26016	Total
Management And General	26016	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
ACQUISITION EXPENSE	150713	150713
CAFETERIA	119209		119209
VACATION PAY	105937	10319	95618
UTILITIES	77890		77890

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	118787	Total
Program Services	95749	ProgramServices
Management And General	23038	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1778785	Total
Program Services	1204571	ProgramServices
Management And General	563002	ManagementAndGeneral
Fundraising	11212	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	740	BOY
EOY	160759	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	510482	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	7639	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	304009	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	8468	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	295541	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	20099	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	740	BOY
EOY	994520	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	339452	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	951065	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
EOY	7591	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	1298108	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	740	BOY
EOY	-303588	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	740	BOY
EOY	-303588	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	740	BOY
EOY	994520	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-312038	ReconcilationRevenueExpenses
Reconcilation Other Changes	7710	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	165902	OtherCostOrOtherBasis
Depreciation	8468	Depreciation
Book Value	157434	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	138107	OtherCostOrOtherBasis
Book Value	138107	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	295541	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	1834002	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	367255	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	367255	RevenueNotRptdF990
Revenue Subtotal	1466747	RevenueSubtotal
Total Revenue Per Form990	1466747	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2138330	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	367255	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	367255	ExpensesNotRptdF990
Expenses Subtotal	1771075	ExpensesSubtotal
Other Expenses Not Included	7710	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	7710	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1778785	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	Identifier
Return Reference	SCHEDULE D, PAGE 4, PART XII, LINE 4B	ReturnReference
Explanation	BOOK / TAX DEPRECIATION DIFFERENCE 7,710	Explanation

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	GRANDVIEW PREPARATORY SCHOOL IS A SMALL, DIVERSE COMMUNITY COMMITTED TO THE PHILOSOPHY THAT EDUCATION IS A PERSONAL ENDEAVOR. GRANDVIEW PAIRS TIMELESS ETHICS WITH MODERN THOUGHT AND PERSONAL ATTENTION WITH GLOBAL CONSCIOUSNESS WHILE PREPARING STUDENTS FOR COLLEGE AND LIFE BEYOND.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS AND THE ORGANIZATION'S ACCOUNTANT WILL REVIEW THE FORM 990 AND GIVE THEIR APPROVAL BEFORE FILING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
NO PUBLIC DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 18	THE FORM 990-N AND FORM 990 ARE AVAILABLE FOR INSPECTION AT THE SCHOOL ADMINISTRATION OFFICE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE SCHOOL ADMINISTRATION OFFICE.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 7,710
CHANGE IN FINANCIAL REVIEW PROCESS	FORM 990, PAGE 12, PART XII, LINE 2C	THE BOARD OF DIRECTORS REVIEWS AUDITS AND REVIEWS OF FINANCIAL STATEMENTS.

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	THERE WERE MITIGATING CIRCUMSTANCES IN THE ORGANIZATION'S ACQUISITION OF GRANVIEW PREPARATORY SCHOOL LLC ON JULY 17, 2012 THAT CAUSED THE FOUNDATION'S 2012 TAX RETURN TO BE FILED LATE.	Explanation