2014-07-08T09:42:47-07:00 2013-08-31 West Rhode & Roberts 3104 Fourth Ave San Diego CA 92103 990 2012-09-01 951184512 ARMY AND NAVY ACADEMY CARLSBAD CALIFORNIA ARMY 7607292385 2605 CARLSBAD BLVD CARLSBAD CA 92008 Arthur Bartell 2014-07-08 true CHERYL RHODE P00234939 6196155380 2012 2015-11-30 17:44:51Z 18120495 false false X WWW.ARMYANDNAVYACADEMY.ORG X 1910 CA EDUCATE AND DEVELOP GOOD CHARACTER IN YOUNG MEN. 17 16 214 40 0 574555 5870777 12165842 12127338 113419 89446 23756 32934 12877572 18120495 924414 986082 0 6673199 6674831 183993 972968 4373056 4666331 11970669 12511237 906903 5609258 23495718 30004569 10170703 11075909 13325015 18928660 EDUCATE AND DEVELOP GOOD CHARACTER IN YOUNG MEN. false false 10053753 986082 12127338 Education and room and board for approximately 305 students during the winter school sessions and approximately 300 students during the Academy by the Sea Program. 10053753 true true false false false false false false false true true false false false true true true false true false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false true 38 0 true 214 true false false false false false false false false 0 false false false false false false false false false false X 17 16 false false false false false false false true true false false true true true true true true true true false CA X JANET PULLEN 7607292385 2605 CARLSBAD BLVD CARLSBAD CA 92008 STEPHEN M BLISS 40.00 0.00 X X 228753 0 103406 DAVID G KELLEY 1.00 0.00 X X 0 0 0 WARREN L BUD METZGER 1.00 0.00 X X 0 0 0 JOHN JACK WYATT 1.00 0.00 X X 0 0 0 BARRY SHREIAR 1.00 0.00 X 0 0 0 KIM FOLSOM 1.00 0.00 X 0 0 0 FRANK MONTELEONE 1.00 0.00 X 0 0 0 JOHN BURDEN 1.00 0.00 X 0 0 0 RODRIGO VALLE 1.00 0.00 X 0 0 0 THEODORE H TAFE 1.00 0.00 X 0 0 0 RODOLFO NELSON 1.00 0.00 X 0 0 0 MARK DUFFER 0.00 0.00 X 0 0 0 JAMES J WEBER 1.00 0.00 X 0 0 0 ED ROE 1.00 0.00 X 0 0 0 JIM CALLAGHAN 1.00 0.00 X 0 0 0 LEON DAVYDOV 1.00 0.00 X 0 0 0 WILLIAM W CROUCH 1.00 0.00 X 0 0 0 228753 103406 1 false true false TURNER CONSTRUCTION 15378 AVENUE OF SCIENCE STE 100 SAN DIEGO CA 92128 CONSTRUCTION 7575291 K&R NETWORK SOLUTIONS INC 5471 KEARNY VILLA RD 300 SAN DIEGO CA 92123 TECHNOLOGY 428096 HOUSE & DODGE INC 1929 HANCOCK ST STE 200 SAN DIEGO CA 92110 ARCHITECTURE 497444 HOFMAN PLANNING 3156 LIONSHEAD AVENUE STE 1 CARLSBAD CA 92010 ENGINEERING 251626 CULINART 501 W DYER RD SOUTH COAST METRO CA 92707 FOOD SERVICE 847864 7 5870777 5870777 TUITION AND FEES 611600 10572538 10572538 SUMMER PROGRAMS 611600 1308670 1308670 OTHER INCOME 900099 58725 58725 HEALTH CENTER REVENUE 621110 60287 60287 CANTEEN REVENUE 900099 58327 58327 68791 68791 12127338 89446 89446 0 0 32934 32934 32934 32934 0 0 0 0 0 18120495 12127338 122380 X 0 986082 986082 0 0 337689 259615 53288 24786 0 5253262 4303121 665514 284627 139622 112537 19212 7873 438810 356909 44979 36922 505448 430702 48550 26196 0 401627 320096 51007 30524 63944 50963 8121 4860 0 183993 183993 0 0 127439 101569 16185 9685 0 0 0 0 28092 22389 3568 2135 0 14052 11199 1785 1068 1 1 0 616250 491151 78264 46835 201216 160369 25554 15293 TECHNOLOGY 234524 234524 UTILITIES 266635 212508 33863 20264 SUMMER PROGRAMS 411026 411026 FOOD SERVICE 724073 724073 1577452 1099443 200102 277907 12511237 10053753 1484516 972968 9485 5374 3792560 3835150 186496 1344217 2739190 3105586 0 0 0 0 265825 179747 27615419 11781603 6914647 15833816 9134633 5141858 0 0 0 452882 558821 23495718 30004569 770993 1204499 8868690 9328531 531020 542879 10170703 11075909 X 12243298 18116004 699460 422604 382257 390052 13325015 18928660 23495718 30004569 5609258 -5613 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 515438 3889 41938 561265 514622 3888 -3072 515438 434887 16824 62911 514622 402105 15267 17515 434887 8838 -14230 1500 402105 402105 0.69000 0.31000 false false false 256676 256676 7652666 4471825 3180841 3199646 2385225 814421 449098 371826 77272 16057333 4552727 11504606 15833816 OTHER DEPOSITS 542879 542879 X 17131731 -5613 2931 -2682 17134413 986082 986082 18120495 11528086 2931 2931 11525155 986082 986082 12511237 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID AND OTHER GRANTS $986082 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S IN-KIND EXPENSES $2931 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID AND OTHER GRANTS $986082 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 IN-KIND DONATIONS $2931 Part X Part X : FIN48 Footnote The Academy is a not-for-profit organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Academy has reviewed its positions for all open tax years and has determined that no provision for income tax positions is required. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT FUNDS SUPPORT PARTICULAR PROGRAMS, AREAS OF INTEREST AND/OR GENERAL OPERATIONS. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NEWSPAPER & MAGAZINE ADVERTISEMENTS AND BROCHURES X X X X true RUFFALO CODY PO BOX 3018 CEDAR RAPI IA 52406 SOLICITATION false 15000 15260 VERA BERG 2752 BAKER ST SAN FRANCI CA 94123 CAPITAL CAMP. false 168733 15000 183993 true 0 0 FINANCIAL AID TO STUDENTS 72 986082 FMV Grantmaker's Description of How Grants are Used Financial assistance is available to all students with an established financial need. The programs designed to assist families in meeting the cost of the annual tuition, books and uniforms. The program strives to assist as many families as possible within the constraints of the operating budget. All financial awards are determined and awarded by the financial aid committee taking into consideration data received from the parents through the School and Student Service of the National Association of Independent School, as well as tax returns and other pertinent financial information. Student grades and discipline records are also another factor in determining the award. X true true X X X X X false false false false false false false false false false STEPHEN M BLISS 228753 85406 18000 332159 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WEEKEND ACTIVITIES: Column (A) - Total = $36866; Column (B) - Program Services = $36866; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WEBSITE DESIGN & MAINTENANCE: Column (A) - Total = $63450; Column (B) - Program Services = $50570; Column (C) - Management & General = $8058; Column (D) - Fundraising = $4822 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TRANSPORTATION: Column (A) - Total = $36197; Column (B) - Program Services = $36197; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $34530; Column (B) - Program Services = $27521; Column (C) - Management & General = $4385; Column (D) - Fundraising = $2624 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SUPPLIES: Column (A) - Total = $38629; Column (B) - Program Services = $30787; Column (C) - Management & General = $4906; Column (D) - Fundraising = $2936 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses STAFF HOUSING: Column (A) - Total = $14300; Column (B) - Program Services = $11397; Column (C) - Management & General = $1816; Column (D) - Fundraising = $1087 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PROPERTY TAXES: Column (A) - Total = $2409; Column (B) - Program Services = $1920; Column (C) - Management & General = $306; Column (D) - Fundraising = $183 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $30126; Column (B) - Program Services = $24010; Column (C) - Management & General = $3826; Column (D) - Fundraising = $2290 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $38892; Column (B) - Program Services = $30997; Column (C) - Management & General = $4939; Column (D) - Fundraising = $2956 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PLANT OPERATIONS: Column (A) - Total = $117001; Column (B) - Program Services = $93250; Column (C) - Management & General = $14859; Column (D) - Fundraising = $8892 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PARENTS ASSOCIATION: Column (A) - Total = $24588; Column (B) - Program Services = $24588; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MILITARY ACTIVITIES: Column (A) - Total = $13976; Column (B) - Program Services = $13976; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MERCHANT AND OTHER FEES: Column (A) - Total = $101624; Column (B) - Program Services = $80995; Column (C) - Management & General = $12906; Column (D) - Fundraising = $7723 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MAINTENANCE: Column (A) - Total = $159123; Column (B) - Program Services = $126821; Column (C) - Management & General = $20209; Column (D) - Fundraising = $12093 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses LANDSCAPING: Column (A) - Total = $10715; Column (B) - Program Services = $8540; Column (C) - Management & General = $1361; Column (D) - Fundraising = $814 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ITT SERVICE AGREEMENTS: Column (A) - Total = $78947; Column (B) - Program Services = $62921; Column (C) - Management & General = $10026; Column (D) - Fundraising = $6000 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses HEALTH CENTER: Column (A) - Total = $36882; Column (B) - Program Services = $36882; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses FUNDRAISING & DEVELOPMENT: Column (A) - Total = $209905; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $209905 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EXECUTIVE: Column (A) - Total = $78091; Column (B) - Program Services = $0; Column (C) - Management & General = $78091; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT & MAINTENANCE: Column (A) - Total = $16968; Column (B) - Program Services = $13523; Column (C) - Management & General = $2155; Column (D) - Fundraising = $1290 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EMPLOYEE RECRUITING: Column (A) - Total = $9164; Column (B) - Program Services = $7304; Column (C) - Management & General = $1164; Column (D) - Fundraising = $696 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses DUES & MEMBERSHIPS: Column (A) - Total = $33031; Column (B) - Program Services = $26326; Column (C) - Management & General = $4195; Column (D) - Fundraising = $2510 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses CUSTODIAL: Column (A) - Total = $55667; Column (B) - Program Services = $44366; Column (C) - Management & General = $7070; Column (D) - Fundraising = $4231 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses COPIERS: Column (A) - Total = $21737; Column (B) - Program Services = $17324; Column (C) - Management & General = $2761; Column (D) - Fundraising = $1652 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses COMPUTER EQUIPMENT: Column (A) - Total = $255; Column (B) - Program Services = $204; Column (C) - Management & General = $32; Column (D) - Fundraising = $19 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses CAMPUS OPERATIONS: Column (A) - Total = $3038; Column (B) - Program Services = $3038; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BOARD OF DIRECTORS EXPENSES: Column (A) - Total = $56119; Column (B) - Program Services = $44727; Column (C) - Management & General = $7127; Column (D) - Fundraising = $4265 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BENEFIT ADMINISTRATION: Column (A) - Total = $12096; Column (B) - Program Services = $9641; Column (C) - Management & General = $1536; Column (D) - Fundraising = $919 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ATHLETICS: Column (A) - Total = $87606; Column (B) - Program Services = $87606; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ASB: Column (A) - Total = $51545; Column (B) - Program Services = $51545; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ADMISSIONS: Column (A) - Total = $8374; Column (B) - Program Services = $0; Column (C) - Management & General = $8374; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ACADEMICS: Column (A) - Total = $95601; Column (B) - Program Services = $95601; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION COMMITTEE REVIEWS THE PRESIDENT'S COMPENSATION ANNUALLY AND COMPARES TO SIMILAR COMPENSATION PAID TO OFFICERS IN INDUSTRY. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ANNUALLY THE BOARD IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. IF A BOARD MEMBER DOES HAVE A CONFLICT OF INTEREST, THE BOARD MEMBER WILL RECUSE HIMSELF/HERSELF FROM THE SPECIFIC ITEM. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE RETURN IS APPROVED BY THE BOARD PRIOR TO FILING.