STRATEGY STUDIO / PUBLIC DATA EXPLORER

BENJAMIN ACADEMY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BENJAMIN ACADEMY (EIN 82-1817401)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-21
IRS object ID
202543259349301214
Schema version
2024v5.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-21T16:18:40-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WrayCPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 397AddressLine1Txt
CityCartersvilleCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN821817401EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENJAMIN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DAWN DELEGALInCareOfNm
Business Name ControlBENJBusinessNameControlTxt
Phone6785833400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1442AddressLine1Txt
CityMcDonoughCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30253ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAWN DELEGALPersonNm
Person TitleADMINISTRATORPersonTitleTxt
Phone6785833400PhoneNum
Signature2025-11-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTANLEY WRAYPreparerPersonNm
PTINP00874105PTIN
Phone6783617946PhoneNum
Preparation2025-11-21PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BENJAMIN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Gross Receipts$216,000GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.benjaminacademy.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionThe organizations mission is to provide a quality education based on each childs learning style. Students who attend our school may have specific diagnosis related to Autism, ADHD, Specific Learning Difference and Communication challenges.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$218,250PYProgramServiceRevenueAmt
CY Program Service Revenue$216,000CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$218,250PYTotalRevenueAmt
CY Total Revenue$216,000CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$108,150PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$106,711CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,275PYOtherExpensesAmt
CY Other Expenses$48,820CYOtherExpensesAmt
PY Total Expenses$145,425PYTotalExpensesAmt
CY Total Expenses$155,531CYTotalExpensesAmt
PY Revenues Less Expenses$72,825PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$60,469CYRevenuesLessExpensesAmt
Total Assets BOY$328,130TotalAssetsBOYAmt
Total Assets EOY$388,599TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$328,130NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$388,599NetAssetsOrFundBalancesEOYAmt
MissionThe organizations mission is to provide a quality education based on each childs learning style. Students who attend our school may have specific diagnosis related to Autism, ADHD, Specific Learning Difference and Communication challenges.MissionDesc
Expense$118,311ExpenseAmt
DescThe organization including activities and achievements suchs as: Client Services: through local community based programming. The organization provides education counseling ,referral when needed, and outcome monitoring for a year after program participaton. Training:Live programming, which includes training of local teams. Education:Provide continuing educational programs to serving the high risk populations. The organization includes activities and achievements such as early intervention services, standard educational instruction, post graduation coucounseling, and monitoriing of life skills for all students. Training: Educational instruction provided to outreach groups, summer camps, and local organizations.Desc
Total Program Service Expenses$118,311TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953Yes (true)ExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAWN DELEGALPersonNm
Phone6785833400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1442AddressLine1Txt
CityMcDonoughCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30253ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPHAINE BLACKWELL
Board Member20.000.00Yes (X)$0$0$0
ELLERBY BLACKWELL
BOARD MEMEBER10.000.00Yes (X)$0$0$0
DAWN DELEGAL
CEO40.000.00Yes (X)$0$0$0
Ayesha Majied
Board Memeber20.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,000TotalRevenueColumnAmt
Related Or Exempt Func Income$216,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$216,000TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,000TotalRevenueColumnAmt
Related Or Exempt Func Income$216,000RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$98,610TotalAmt
Program Services$98,610ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,101TotalAmt
Program Services$8,101ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$500TotalAmt
Management And General$500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$3,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Management And General$1,500ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$32,520TotalAmt
Management And General$32,520ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt
Management And General$2,200ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Charitable Contribution$8,600$8,600
Utilities$500$500

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$155,531TotalAmt
Program Services$118,311ProgramServicesAmt
Management And General$37,220ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$76,239BOYAmt
EOY$58,166EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$44,563LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$22,592LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$30,883BOYAmt
EOY$21,971EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$221,008BOYAmt
EOY$308,462EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$328,130BOYAmt
EOY$388,599EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$328,130BOYAmt
EOY$388,599EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$328,130BOYAmt
EOY$388,599EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$328,130BOYAmt
EOY$388,599EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$60,469ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$44,563InvestmentCostOrOtherBasisAmt
Depreciation$22,592DepreciationAmt
Book Value$21,971BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,971TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Deposits$35,268
Adjustment to other assets per book$273,194
FieldValueIRS element (for citing)
Total Book Value Other Assets$308,462TotalBookValueOtherAssetsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Amended return informationIn the previous filed return, the amounts entered was for the interim period. This return is amended to use the amounts for the end of the tax period June 30, 2024.
Governing body decisions Part VI line 7bA written policy is established that requires significant organizational decisions - such as changes to the bylaws, executive compensation, and major financial transactions - to be reviewed and approved by the full governing board. These decisions are documented in meeting minutes to ensure transparency and maintain an audit trail. This process helps in maintaining accountablity and compliance with IRS regulations.
Form 990 governing body review Part VI line 11The board review Form 990 before it is filed and share the draft with board members in advance, allowing sufficient time for questions and feedback.This review process is documented in the meeting minutes to ensure transparency and demonstrate due diligence in the organizations governance.
Conflict of interest policy compliance Part VI line 12cAn annual disclosure process is conducted where board members and key staff complete a conflict-of-interest form. These disclosures are reviewed on a regular basis to identify potential conflicts and ensure that any conflicts are managed according to the organizations policy, such as recusal from discussions and decisions where conflicts exist. This review process is documented to demonstrate adherence to the policy.
CEO executive director top management comp Part VI line 15aA formal process is established that includes reviewing comparable compensation data from similar organizations, documenting the basis for compensation decisions, and having those decisions approved by an independent member of the board. This ensures that compensation is reasonable, comepetitive, and in line with IRS guidelines.
Other officer or key employee compensation Part VI line 15bA formal process is established that includes reviewing comparable compensation data from similar organizations, documenting the basis for compensation decisions, and having those decisions approved by independent members of the board. This ensures that compensation is reasonable, competitive, and in line with IRS guidelines.
Governing documents etc available to public Part VI line 19The public can access these documents by contacting the organization directly. This ensures transparency and compliance wiht public disclosures requirements.