WHITEFIELD ACADEMY INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WHITEFIELD ACADEMY INC (EIN 58-1224983)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-31
- IRS object ID
- 201440319349300164
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-31T09:12:16-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET SUITE 1600 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30363 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581224983 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHITEFIELD ACADEMY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % MICHELLE DURRETT | InCareOfName |
| Name Control | WHIT | NameControl |
| Phone | 6783053000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WHITEFIELD DRIVE | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | MABLETON | City |
| State | GA | State |
| ZIP Code | 30126 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEVIN BRACHER | Name |
| Title | HEADMASTER | Title |
| Phone | 6783053000 | Phone |
| Date Signed | 2014-02-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARC AZAR | Name |
| Phone | 4048746244 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHELLE DURRETT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WHITEFIELD DRIVE | AddressLine1 |
| City | MABLETON | City |
| State | GA | State |
| ZIP Code | 30126 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 14190459 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | http://www.whitefieldacademy.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1974 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | WHITEFIELD ACADEMY IS A CHRIST-CENTERED COLLEGE PREPARATORY SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES WITH A PASSION FOR LEARNING. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE BASED IN EVANGELICAL CHRISTIANITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 179 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 8249 | TotalGrossUBI |
| Contributions Grants Prior Year | 1456783 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1732243 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11580310 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11929276 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 137648 | InvestmentIncomePriorYear |
| Investment Income Current Year | 103524 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 95763 | OtherRevenuePriorYear |
| Other Revenue Current Year | 129515 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13270504 | TotalRevenuePriorYear |
| Total Revenue Current Year | 13894558 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1298060 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1358650 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6004593 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6272641 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 479299 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4550067 | OtherExpensePriorYear |
| Other Expenses Current Year | 5462003 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11852720 | TotalExpensesPriorYear |
| Total Expenses Current Year | 13093294 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1417784 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 801264 | RevenuesLessExpensesCY |
| Total Assets BOY | 50428381 | TotalAssetsBOY |
| Total Assets EOY | 49842104 | TotalAssetsEOY |
| Total Liabilities BOY | 24167728 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 22199048 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26260653 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27643056 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WHITEFIELD ACADEMY IS A CHRIST-CENTERED COLLEGE PREPARATORY SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES IN REARING YOUNG PEOPLE WHO GO ON TO COLLEGE AND LIFE WITH A PASSION FOR LEARNING, FOR OTHERS AHEAD OF SELF, AND FOR THE LIVING AND ACTIVE JESUS. WHITEFIELD ACADEMY OPERATES PRE-KINDERGARTEN THROUGH HIGH SCHOOL WITH TIME-TESTED PRACTICES AND QUALITIES OF A TOP PREP SCHOOL. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE WITHOUT EXCUSE BASED IN EVANGELICAL CHRISTIANITY WITHOUT APOLOGY. THE SCHOOL BUILDS A STRONG SENSE OF COMMUNITY THROUGH RESPONSIBILITY AND INITIATIVE WITHOUT MANIPULATION OR COERCION. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Activity Code | 611710 | ActivityCode |
| Expense | 9855316 | Expense |
| Grants | 1358650 | Grants |
| Revenue | 12095136 | Revenue |
| Description | THE WHITEFIELD EDUCATIONAL PROGRAM INCLUDES THE TRADITIONAL ACADEMIC DISCIPLINES AS WELL AS RELIGIOUS STUDIES, SPORTS, THEATER, ART, AND COMMUNITY SERVICE. WE ACCEPT STUDENTS FROM ALL CHRISTIAN DENOMINATIONS WHO WISH TO JOIN OTHER CHRISTIAN BELIEVERS IN PROVIDING CHILDREN THE FINEST CHRIST-CENTERED PREPARATORY SCHOOL EDUCATION. ENROLLMENT 652, PK4-12. | Description |
| Total Program Service Expense | 9855316 | 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 | true | 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 | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | 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 | true | FundraisingActivities |
| Gaming | true | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | 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 | true | 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 | true | 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 | 96 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 179 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | 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 | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| 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 | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHELLE DURRETT | NamePerson |
| Telephone Number | 6783053024 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WHITEFIELD DRIVE | AddressLine1 |
| City | MABLETON | City |
| State | GA | State |
| ZIP Code | 30126 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| W Allen Bell | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| Jason Bilotti | |||||||
| Vice Chair | 1.0 | X | 0 | ||||
| Marsha Burke | |||||||
| Chair | 1.0 | X | 0 | ||||
| Rocky Butler | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Bob Fugate | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Bill Gaston | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Daryl Jones | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Laurel Lemasters | |||||||
| Trustee | 1.0 | X | 0 | ||||
| Valeria MacPhail | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Al Panu | |||||||
| Trustee | 1.0 | X | 0 | ||||
| Leslie Pearce | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Terry Shilling | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| Allen Thomas | |||||||
| Treasurer | 1.0 | X | 0 | ||||
| Jonathan Youssef | |||||||
| TRUSTEE | 1.0 | X | 0 | ||||
| John Lindsell | |||||||
| Headmaster | 40.0 | 264953 | 22304 | X | |||
| Michelle Durrett | |||||||
| Director of Business Affairs | 40.0 | 139398 | 11041 | X | |||
| Kevin Bracher | |||||||
| Academic Dean/Headmaster | 40.0 | 85429 | 85041 | X | |||
| Thomas Wood | |||||||
| Director of Advancement | 40.0 | 132581 | 35552 | X | |||
| Susan Banke | |||||||
| Upper School Principal | 40.0 | 100351 | 10412 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 722712 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 164350 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sage Dining Services | |||||
| 222 Bosley Avenue | TOWSON | MD | 21204 | Food & Catering | 668795 |
| Info Tank | |||||
| 34 Lake Latimer Drive | KENNESAW | GA | 30144 | Info Technology Svcs | 237537 |
| C D Marketing | |||||
| 1400 Bridle Path Drive | LAWRENCEVILLE | GA | 30045 | Janitorial | 216140 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Info In Schedule O Part VIII | X | InfoInScheduleOPartVIII |
| Fundraising Events | 171237 | FundraisingEvents |
| All Other Contributions | 1561006 | AllOtherContributions |
| Noncash Contributions | 772170 | NoncashContributions |
| Total Contributions | 1732243 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ACADEMIC PROGRAM | 611710 | 11358408 | 11358408 |
| ATHLETIC PROGRAM & SUMMER CAMP | 711210 | 15569 | 15569 |
| FOOD & BUS SERVICES | 711210 | 412450 | 412450 |
| CLUB CUB | 611600 | 142849 | 142849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11929276 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 103825 | TotalRevenueColumn |
| Exclusion | $103,825 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 6849 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 6849 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6849 | TotalRevenueColumn |
| Unrelated Business Revenue | 6849 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 33788 | Securities |
| Other | 35411 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 33841 | Securities |
| Other | 35659 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -53 | Securities |
| Other | -248 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -301 | TotalRevenueColumn |
| Exclusion | -$301 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 165603 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 171237 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 98372 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 67231 | TotalRevenueColumn |
| Exclusion | $67,231 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 27500 | GrossIncomeGaming |
| Gaming Direct Expenses | 27500 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 135977 | GrossSalesOfInventory |
| Cost Of Goods Sold | 100529 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35448 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35448 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| VENDING,CONCESSION | 900099 | 1171 | $1,171 | |
| YEARBOOK | 511130 | 15925 | $14,525 | 1400 |
| MISCELLANEOUS | 900099 | 2891 | $2,891 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 19987 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13894558 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11964724 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 8249 | UnrelatedBusinessRevenue |
| Exclusion | $189,342 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1358650 | Total |
| Program Services | 1358650 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287566 | Total |
| Program Services | 218286 | ProgramServices |
| Management And General | 57869 | ManagementAndGeneral |
| Fundraising | 11411 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4982117 | Total |
| Program Services | 3788548 | ProgramServices |
| Management And General | 993750 | ManagementAndGeneral |
| Fundraising | 199819 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177871 | Total |
| Program Services | 128067 | ProgramServices |
| Management And General | 42689 | ManagementAndGeneral |
| Fundraising | 7115 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444733 | Total |
| Program Services | 357650 | ProgramServices |
| Management And General | 72770 | ManagementAndGeneral |
| Fundraising | 14313 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 380354 | Total |
| Program Services | 289069 | ProgramServices |
| Management And General | 76071 | ManagementAndGeneral |
| Fundraising | 15214 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42678 | Total |
| Management And General | 42678 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51007 | Total |
| Program Services | 26611 | ProgramServices |
| Management And General | 24396 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14410 | Total |
| Management And General | 14410 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323558 | Total |
| Program Services | 258846 | ProgramServices |
| Management And General | 48534 | ManagementAndGeneral |
| Fundraising | 16178 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160122 | Total |
| Program Services | 80061 | ProgramServices |
| Management And General | 80061 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131468 | Total |
| Program Services | 94005 | ProgramServices |
| Management And General | 37463 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253196 | Total |
| Program Services | 202557 | ProgramServices |
| Management And General | 41658 | ManagementAndGeneral |
| Fundraising | 8981 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 740207 | Total |
| Program Services | 592165 | ProgramServices |
| Management And General | 111034 | ManagementAndGeneral |
| Fundraising | 37008 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 373745 | Total |
| Management And General | 373745 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1178932 | Total |
| Program Services | 939278 | ProgramServices |
| Management And General | 180949 | ManagementAndGeneral |
| Fundraising | 58705 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116528 | Total |
| Program Services | 96718 | ProgramServices |
| Management And General | 15149 | ManagementAndGeneral |
| Fundraising | 4661 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FOOD SERVICE | 606842 | 606842 | ||
| INTEREST RATE SWAP TERMINATION | 449723 | 449723 | ||
| ATHLETICS | 172848 | 172848 | ||
| DEVELOPMENT OFFICE | 100826 | 100826 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 745913 | Total |
| Program Services | 645115 | ProgramServices |
| Management And General | 95730 | ManagementAndGeneral |
| Fundraising | 5068 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13093294 | Total |
| Program Services | 9855316 | ProgramServices |
| Management And General | 2758679 | ManagementAndGeneral |
| Fundraising | 479299 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | X | InfoInScheduleOPartX |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3671112 | BOY |
| EOY | 3961183 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3727288 | BOY |
| EOY | 3111121 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3271711 | BOY |
| EOY | 2073411 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5114274 | BOY |
| EOY | 5593069 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80492 | BOY |
| EOY | 83229 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165872 | BOY |
| EOY | 189207 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 41121432 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10382272 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30269860 | BOY |
| EOY | 30739160 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4122938 | BOY |
| EOY | 4091724 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4834 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50428381 | BOY |
| EOY | 49842104 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2064091 | BOY |
| EOY | 585257 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9761137 | BOY |
| EOY | 10620322 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10900000 | BOY |
| EOY | 10300000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1442500 | BOY |
| EOY | 693469 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24167728 | BOY |
| EOY | 22199048 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23553180 | BOY |
| EOY | 26040524 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1659973 | BOY |
| EOY | 554832 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1047500 | BOY |
| EOY | 1047700 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26260653 | BOY |
| EOY | 27643056 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50428381 | BOY |
| EOY | 49842104 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 801264 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 47311 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | -60000 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 593828 | ReconcilationOtherChanges |
| 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 |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1038619 | BeginningOfYearBalance |
| Contributions | 200 | Contributions |
| Investment Earnings Or Losses | 72874 | InvestmentEarningsOrLosses |
| Other Expenditures | 38121 | OtherExpenditures |
| End Of Year Balance | 1073572 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1068368 | BeginningOfYearBalance |
| Contributions | 500 | Contributions |
| Investment Earnings Or Losses | 8066 | InvestmentEarningsOrLosses |
| Other Expenditures | 38315 | OtherExpenditures |
| End Of Year Balance | 1038619 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 970709 | BeginningOfYearBalance |
| Contributions | 500 | Contributions |
| Investment Earnings Or Losses | 136039 | InvestmentEarningsOrLosses |
| Other Expenditures | 38880 | OtherExpenditures |
| End Of Year Balance | 1068368 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 889758 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 121235 | InvestmentEarningsOrLosses |
| Other Expenditures | 40284 | OtherExpenditures |
| End Of Year Balance | 970709 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1185700 | BeginningOfYearBalance |
| Contributions | 1000 | Contributions |
| Investment Earnings Or Losses | -151183 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 52505 | GrantsOrScholarships |
| Other Expenditures | 79839 | OtherExpenditures |
| Administrative Expenses | 13415 | AdministrativeExpenses |
| End Of Year Balance | 889758 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.94989 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.05011 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5076782 | OtherCostOrOtherBasis |
| Book Value | 5076782 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 32837194 | OtherCostOrOtherBasis |
| Depreciation | 7786194 | Depreciation |
| Book Value | 25051000 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 626613 | OtherCostOrOtherBasis |
| Depreciation | 321277 | Depreciation |
| Book Value | 305336 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2391203 | OtherCostOrOtherBasis |
| Depreciation | 2128316 | Depreciation |
| Book Value | 262887 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 189640 | OtherCostOrOtherBasis |
| Depreciation | 146485 | Depreciation |
| Book Value | 43155 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 30739160 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CONSTRUCTION LOAN | $693,469 |
| INTEREST RATE SWAP | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 693469 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 12669338 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 47311 | NetUnrealizedGainsInvestments |
| Other Revenues | 100529 | OtherRevenues |
| Revenue Not Rptd F990 | 147840 | RevenueNotRptdF990 |
| Revenue Subtotal | 12521498 | RevenueSubtotal |
| Investment Expenses Not Included | 14410 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 1358650 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1373060 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 13894558 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 11286935 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -43576 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -43576 | ExpensesNotRptdF990 |
| Expenses Subtotal | 11330511 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 14410 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 1748373 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1762783 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 13093294 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Schedule D, Part V, Line 2a, 2b, & 2c | Actual Endowment Funds estimated percentage of the year end balance held as: A: board designated or quasi-endowment: -2.6012% B: permanent endowment: 97.5901% C: term endowment: 5.0111% | |
| Schedule D, Part X, Line 2 | The Academy is recognized as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. The Academy's unrelated business income is not significant. The Academy annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the academy takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards cofification. In general, the Academy is no longer subject to tax examinations for the tax years ending June 30, 2010. | |
| Schedule D, Part XI, Line 2d | Cost of Goods Sold for Campus store: $100,529 | Reconciliation of Rev per Audited Financial Statments with Rev per Return |
| Schedule D, Part XI, Line 4b | Grants netted on financials w/ tuition expense: $1,358,650 | Reconciliation of Rev per Audited Financial Statments with Rev per Return |
| Schedule D, Part XII, Line 2d | Unrealized gain on Interest Rate Swap: $(144,105) Cost of Goods Sold for Campus store: 100,529 ------------ Total $(43,576) | Reconciliation of Exp per Audited Financial Statments with Exp per Return |
| Schedule D, Part XII, Line 4b | Grants netted on financials w/ tuition expense: $1,358,650 Cost to Terminate Interest Swap 449,723 Prior period adjustemnt related to Uncollectible tuition & pledges: (60,000) ------------- Total $1,748,373 | Reconciliation of Exp per Audited Financial Statments with Exp per Return |
| Schedule D, Part XIV | WHITEFIELD ACADEMY HAS ENDOWMENT ACCOUNTS ESTABLISHED TO PRIMARILY AWARD FINANCIAL ASSISTANCE SCHOLARSHIPS TO MINORITY STUDENTS WHOSE FAMILIES DEMONSTRATE ECONOMIC NEED. OTHER ENDOWED SCHOLARSHIPS ARE FOR AWARDING STUDENTS WHO MEET CERTAIN SERVICE REQUIREMENTS, AND FOR ENHANCING THE LIBRARIES OF THE SCHOOL. THE AMOUNT FOR FY 2013 IS $58,957. | Supplemental Information |
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 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part I, Line 3 | Identifier |
| Explanation | The racially nondiscriminatory policy is published in admissions materials, enrollment contracts and on the website. | Explanation |
Schedule G IRS990ScheduleG
Fundraiser Activity Information FundraiserActivityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Individual | COXE CURRY | NameOfIndividual |
| Activity | FUNDRAISING CONSULTING | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 336840 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 171237 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 165603 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 19260 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 79112 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 0 | TotalNumberOfOtherEvents |
| Gross Receipts Total | 336840 | GrossReceiptsTotal |
| Charitable Contributions Total | 171237 | CharitableContributionsTotal |
| Gross Revenue Total Events | 165603 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 19260 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 79112 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 98372 | DirectExpenseSummaryEvents |
| Net Income Summary | 67231 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 27500 | GrossRevenueOtherGaming |
| Cash Prizes Other Gaming | 7700 | CashPrizesOtherGaming |
| Non Cash Prizes Other Gaming | 19800 | NonCashPrizesOtherGaming |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGaming |
| Gross Revenue Total Gaming | 27500 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 7700 | CashPrizesTotalGaming |
| Non Cash Prizes Total Gaming | 19800 | NonCashPrizesTotalGaming |
| Direct Expense Summary Gaming | 27500 | DirectExpenseSummaryGaming |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | GA | StatesWhereGamingConducted |
| Licensed | true | Licensed |
| License Suspended Etc | false | LicenseSuspendedEtc |
| Gaming With Nonmembers | false | GamingWithNonmembers |
| Member Of Other Entity | false | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 0.00000 | PercentageOfGamingOwnFacility |
| Percentage Of Gaming Othr Facility | 1.00000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | Michelle Durrett | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Whitefield Drive | AddressLine1 |
| City | Mableton | City |
| State | GA | State |
| ZIP Code | 30126 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | false | ContractWith3rdPartyForGamRev |
| Charitable Distrib Required | false | CharitableDistribRequired |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | TUITION ASSISTANCE | TypeOfGrant |
| Number Of Recipients | 148 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 1358650 | AmountOfNonCashAssistance |
| Method Of Valuation | Book | MethodOfValuation |
| Description Of Non Cash Assistance | Tuition | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | GRANTS & OTHER ASSISTANCE | Identifier |
| Return Reference | SCHEDULE I, PART I, Line 2 | ReturnReference |
| Explanation | TUITION ASSISTANCE IS GRANTED TO STUDENTS BASED ON CALCULATED NEED. A THIRD PARTY PROVIDER PROCESSES THE APPLICATIONS, AND PROVIDES THE SCHOOL WITH AN ASSESSMENT OF THE FAMILY'S ABILITY TO PAY TUITION. THE SCHOOL EXAMINES TAX RETURNS AND OTHER SUPPLEMENTAL INFORMATION ALONG WITH THE INDEPENDENT ASSESSMENT AND ALLOCATES THE AVAILABLE AID BASED ON THE CALCULATED NEEDS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg |
|---|---|---|---|---|---|---|---|
| John Lindsell | |||||||
| Headmaster | 264953 | 0 | 0 | 13463 | 9150 | 287566 | 0 |
| Thomas Wood | |||||||
| Director of Advancement | 132581 | 0 | 0 | 6996 | 28865 | 168442 | |
| Michelle Durrett | |||||||
| Director of Business Affairs | 139398 | 0 | 0 | 6996 | 4331 | 150725 | |
| Kevin Bracher | |||||||
| Academic Dean/Headmaster | 85429 | 0 | 0 | 4452 | 80862 | 170743 | |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 68400 | AmountOfGrant |
| Type Of Assistance | TUITION ASSISTANCE | TypeOfAssistance |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 4 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 33841 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Securities Closely Held Stock SecuritiesCloselyHeldStock
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 738329 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | CASH RECEIVED | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Schedule M, Part I, Line 9 | Number of contributions based on contributions received. |
| Schedule M, Part I, Line 32b | WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE SCHOOL, CHARLES SCHWAB IMMEDIATELY SELLS THE STOCK. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part VI, Section A, Line 8 | MINUTES ARE TAKEN FOR THE GOVERNING BODY, BUT NOT CONSISTENTLY FOR COMMITTEES OF THE BOARD. |
| Part VI, Section A, Line 9 | ALL TRUSTEES, DIRECTORS AND KEY EMPLOYEES CAN BE CONTACTED THROUGH THE ORGANIZATION'S ADDRESS AS STATED ON THE FIRST PAGE OF FORM 990. |
| Part VI, Section B, Line 11 | THE FINANCE COMMITTEE REVIEWED AND APPROVED THE 990. THE FINAL VERSION WAS DISTRIBUTED BY EMAIL IN PDF FORMAT TO THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. |
| Part VI, Section B, Line 12c | The conflict of interest policy is monitored by the governing board annually. All Board members are required to disclose any conflicts of interest. All conflicts are discussed by the governing board. |
| Part VI, Section B, Line 15a | A HEADMASTER SEARCH COMMITTEE REVIEWS OTHER ORGANIZATIONS' FORMS 990 TO DETERMINE THE COMPENSATION FOR THE NEW HEADMASATER. THIS PROCESS IS OUTLINED IN THE HEADMASTER'S EMPLOYMENT CONTRACT. THE BOARD REVIEWS THE HEADMASTER'S PERFORMANCE ANNUALLY TO DETERMINE WHETHER A MERIT OR COLA INCREASE IS IN ORDER. |
| Part VI, Section B, Line 15b | BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR KEY EMPLOYEES OTHER THAN THE HEADMASTER WAS INITIALLY SET BASED ON COMPARABLE MARKET STATISTICS, AND IS EVALUATED ANNUALLY BY THE HEADMASTER RELATIVE TO COMPARABLE ORGANIZATIONS AND POSITIONS. |
| Part VI, Section C, Line 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. THE 990 AND 1023 IS AVAILABLE UPON REQUEST. |
| Part VII, Section A, Line 1a | Kevin became interim headmaster in January of 2013 and headmaster in May of 2013. |