MILL SPRINGS ACADEMY INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MILL SPRINGS ACADEMY INC (EIN 58-1432397)
- Tax period
- 2012-08-01 to 2013-07-31
- Filed
- 2014-03-11
- IRS object ID
- 201440709349300414
- Schema version
- 2012v2.1
- 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 M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-11T09:57:41-05:00 | Timestamp |
| Tax Period End Date | 2013-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581729751 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Metcalf Davis CPAs | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 Peachtree Road NE Suite 2600 | AddressLine1 |
| City | Atlanta | City |
| State | GA | State |
| ZIP Code | 303261089 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581432397 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mill Springs Academy Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MILL | NameControl |
| Phone | 7703601336 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 New Providence Road | AddressLine1 |
| City | Alpharetta | City |
| State | GA | State |
| ZIP Code | 300043413 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Lavone R Rippeon | Name |
| Title | Chief Financial Officer | Title |
| Phone | 7703601336 | Phone |
| Date Signed | 2014-03-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Susan Hill | Name |
| PTIN | P00846200 | PTIN |
| Phone | 4042641700 | Phone |
| Date Prepared | 2014-03-11 | DatePrepared |
| 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 | Robert W Moore | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 New Providence Road | AddressLine1 |
| City | Alpharetta | City |
| State | GA | State |
| ZIP Code | 300043413 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8518402 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.millsprings.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1981 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | Mill Springs Academy is a value-based educational community dedicated to the academic, physical and social growth of those students who have not realized their full potential in traditional classroom settings. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 98 | TotalNbrEmployees |
| Total Nbr Volunteers | 95 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 298650 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 815193 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6706206 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7412553 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 793 | InvestmentIncomePriorYear |
| Investment Income Current Year | 35 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 121983 | OtherRevenuePriorYear |
| Other Revenue Current Year | 125797 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7127632 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8353578 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 232116 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 167663 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4822822 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5088685 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 60000 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 60000 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 116370 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1906543 | OtherExpensePriorYear |
| Other Expenses Current Year | 1893399 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7021481 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7209747 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 106151 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1143831 | RevenuesLessExpensesCY |
| Total Assets BOY | 16371103 | TotalAssetsBOY |
| Total Assets EOY | 18386371 | TotalAssetsEOY |
| Total Liabilities BOY | 6191582 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7063019 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10179521 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 11323352 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Mill Springs Academy is a value-based educational community dedicated to the academic, physical and social growth of those students who have not realized their full potential in traditional classroom settings. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4960550 | Expense |
| Grants | 167663 | Grants |
| Revenue | 6819539 | Revenue |
| Description | Instruction - Mill Springs Academy is a school for approximately 325 primary and secondary level students with various learning disabilities and difficulties. Mill Springs Academy holds dual accreditation with the Southern Association of Independent Schools (SAIS) and Southern Association of Colleges and Schools (SACS). The 2013 graduating class had 26 seniors who were accepted at 24 different colleges and universities.Mill Springs Academy bases learning strategies on Comprehensive Plans developed for each student by a multidisciplinary staff. Learning strategies are generated from psycho-educational evaluations, previous school records, diagnostic skills assessment, observations, communication with other professionals involved with the student, and continued experiences with the student. Mill Springs Academy is committed to a comprehensive, holistic program design that is multifaceted to meet the needs of the "total child."Mill Springs Academy provides a carefully structured environment within a warm, supportive atmosphere. Our structural approach is an environment that involves our Community Structure, daily values groups, individualized contracts and Life Space Interview techniques. Conferences with parents are scheduled throughout the term and others are based on the immediate needs of the student as defined by the student, family or school.The Community Structure is a school wide, reality-based structure that clearly defines the responsibilities and privileges associated with each level of responsibility. The system allows the student to make fully informed choices resulting in privileges or consequences. It allows staff members to function as facilitators. Community meetings are led by the principal of each school component and involve both staff and peer feedback.The community monitors the interactions of its members and enforces the Community Structure while academic expectations and interventions are individualized. Interactive expectations are the same for all students - to respect oneself and all others of the community. When students accomplish this major goal with the help of the MSA Community, they will have acquired sound social problem-solving skills, as well as, joy and self-satisfaction in their interactions with others.The Laptops for Learning program encompasses grades 4 through 12. This program emphasizes the computer's use as a tool for learning and as an individualized intervention for learning. Because it is an intervention tool, students use their computers at home and at school. The faculty also uses laptops in the same manner, including Lower School faculty. Students in 1st through 3rd grades begin with desktops. Microsoft Outlook is used to handle e-mail, inside and outside of school. Microsoft Word, Excel, Access and PowerPoint are used for organizing, writing, editing and turning in assignments. The use of the computer for research on the Internet is integrated into the curriculum. This program is used for completing, maintaining and presenting challenging academic work. In addition, there is an organizational website to help families and students organize their activities. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 379994 | Expense |
| Revenue | 593014 | Revenue |
| Description | Student activities - Afternoon (PM) Program - Mill Springs Academy offers a recreational program for students 6 to 12 years old. The PM Program provides these students with a supervised, structured environment, designed to develop and enhance self esteem, socialization skills, motor skills and appreciation of activities that require the rules of good sportsmanship. Each student is placed for activities within a small peer group. Appropriate group interactions are encouraged and directed by the staff. Athletic Programs - Mill Springs Academy's goal is to assist students in establishing a healthy life style and develop an interest in at least one activity that will provide life-long positive experiences. 153 athletes competed on 17 sports teams, coached by 24 coaches and supported by 95 Booster Club members. Some of the team sport offerings for 7th-12th graders include cross country, girls volleyball, soccer, and middle, JV, varsity girls and boys basketball, wrestling, varsity baseball, track, golf, lacrosse, tennis and swimming. The school also offered are non-competitive sports. The sports program at Mill Springs Academy is a vital part of student life. There are experienced and dedicated coaches who work hard to promote a positive team environment for the athletes. Mill Springs Academy participates in the Atlanta Athletic Conference as well as GISA with some the sports teams. Summer Programs - The Mark Trail Camp serves students that are between the ages of 6 and 14 who need academic enrichment and/or remediation within the structure of a full day camp program where socialization skills and self esteem enhancement are emphasized.The High School Summer Program serves young people in grades 9-12 who lack necessary credits or who choose to accelerate their progression through secondary school. The program is also for students who require structure in order to fulfill appropriate academic goals, develop study and organizational skills. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 5340544 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 23 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 98 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lavone R Rippeon | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7703601336 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 New Providence Rd | AddressLine1 |
| City | Alpharetta | City |
| State | GA | State |
| ZIP Code | 300043413 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Robert W Moore | ||||||
| President | 40.00 | X | X | 196992 | 0 | 6840 |
| Robert M Slayden MD | ||||||
| Trustee/Employee | 1.00 | X | 29126 | 0 | 5147 | |
| Adam Orkin | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Angel Murr | ||||||
| Chairman | 1.00 | X | 0 | 0 | 0 | |
| Rochelle Northrup | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Bruce Bowers | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Micheal Holt | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ed Coco | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Stacy Robinson | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Louise Samsky | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Lavone R Rippeon | ||||||
| Chief Financial Officer | 40.00 | X | 100007 | 0 | 6208 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 326125 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 18195 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Blue Cross Blue Shield of Georgia | |||||
| PO Box 100376 | Atlanta | GA | 303840376 | Health, dental, group life insurance ser | 400757 |
| CDW Government | |||||
| 200 N Milwaukee Ave | Vernon Hills | IL | 60061 | Student Computers | 260825 |
| Son Shine Bus Service | |||||
| 220 Salem Drive | Dawsonville | GA | 30534 | Transportation | 173230 |
| Cobb EMC | |||||
| 1000 EMC Parkway | Marietta | GA | 37968 | Electric | 139921 |
| Proforce USA | |||||
| 12460 Crabapple Road Ste 202 | Alpharetta | GA | 30004 | Maintenance | 106020 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 815193 | AllOtherContributions |
| Noncash Contributions | 56994 | NoncashContributions |
| Total Contributions | 815193 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 611710 | 7178223 | 7178223 |
| Bus service fees | 611710 | 208263 | 208263 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 26067 | TotalRevenueColumn |
| Related Or Exempt Function Income | 26067 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7412553 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1681 | TotalRevenueColumn |
| Exclusion | $1,681 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 69866 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 69866 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 69866 | TotalRevenueColumn |
| Exclusion | $69,866 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 55348 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 56994 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -1646 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1646 | TotalRevenueColumn |
| Exclusion | -$1,646 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 163761 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 107830 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 55931 | TotalRevenueColumn |
| Exclusion | $55,931 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8353578 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7412553 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $125,832 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 167663 | Total |
| Program Services | 167663 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 409014 | Total |
| Management And General | 409014 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4060249 | Total |
| Program Services | 3733561 | ProgramServices |
| Management And General | 326688 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36576 | Total |
| Management And General | 36576 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 263940 | Total |
| Management And General | 263940 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 318906 | Total |
| Management And General | 318906 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10327 | Total |
| Management And General | 9681 | ManagementAndGeneral |
| Fundraising | 646 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20704 | Total |
| Management And General | 20704 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60000 | Total |
| Fundraising | 60000 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20692 | Total |
| Management And General | 20692 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24604 | Total |
| Management And General | 24604 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201532 | Total |
| Program Services | 81776 | ProgramServices |
| Management And General | 75337 | ManagementAndGeneral |
| Fundraising | 44419 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91175 | Total |
| Program Services | 86971 | ProgramServices |
| Management And General | 4204 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 504946 | Total |
| Program Services | 412511 | ProgramServices |
| Management And General | 92435 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 234981 | Total |
| Program Services | 209975 | ProgramServices |
| Management And General | 25006 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76131 | Total |
| Program Services | 53292 | ProgramServices |
| Management And General | 22839 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 374077 | Total |
| Program Services | 357049 | ProgramServices |
| Management And General | 17028 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5184 | Total |
| Program Services | 5184 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Student activity/extrac | 222479 | 222479 | ||
| Entertainment and gifts | 53949 | 42644 | 11305 | |
| Miscellaneous expense | 47079 | 10083 | 36996 | |
| Bad debt expense | 5539 | 5539 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7209747 | Total |
| Program Services | 5340544 | ProgramServices |
| Management And General | 1752833 | ManagementAndGeneral |
| Fundraising | 116370 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1043717 | BOY |
| EOY | 1233338 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3793288 | BOY |
| EOY | 5312320 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4743 | BOY |
| EOY | 327318 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2905241 | BOY |
| EOY | 3225603 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39924 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11665313 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3515984 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8482538 | BOY |
| EOY | 8149329 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101652 | BOY |
| EOY | 138463 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16371103 | BOY |
| EOY | 18386371 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33327 | BOY |
| EOY | 50699 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6158255 | BOY |
| EOY | 7012320 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6191582 | BOY |
| EOY | 7063019 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10147519 | BOY |
| EOY | 10895383 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23955 | BOY |
| EOY | 416522 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8047 | BOY |
| EOY | 11447 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10179521 | BOY |
| EOY | 11323352 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16371103 | BOY |
| EOY | 18386371 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1143831 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 153373 | BeginningOfYearBalance |
| Contributions | 17351 | Contributions |
| Investment Earnings Or Losses | 214 | InvestmentEarningsOrLosses |
| End Of Year Balance | 170938 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 140155 | BeginningOfYearBalance |
| Contributions | 12908 | Contributions |
| Investment Earnings Or Losses | 310 | InvestmentEarningsOrLosses |
| End Of Year Balance | 153373 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 128640 | BeginningOfYearBalance |
| Contributions | 11142 | Contributions |
| Investment Earnings Or Losses | 373 | InvestmentEarningsOrLosses |
| End Of Year Balance | 140155 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 117485 | BeginningOfYearBalance |
| Contributions | 10734 | Contributions |
| Investment Earnings Or Losses | 421 | InvestmentEarningsOrLosses |
| End Of Year Balance | 128640 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 107165 | BeginningOfYearBalance |
| Contributions | 9537 | Contributions |
| Investment Earnings Or Losses | 783 | InvestmentEarningsOrLosses |
| End Of Year Balance | 117485 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.93300 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.06700 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1289855 | OtherCostOrOtherBasis |
| Book Value | 1289855 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8600590 | OtherCostOrOtherBasis |
| Depreciation | 2536582 | Depreciation |
| Book Value | 6064008 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 811420 | OtherCostOrOtherBasis |
| Depreciation | 308907 | Depreciation |
| Book Value | 502513 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 875634 | OtherCostOrOtherBasis |
| Depreciation | 670495 | Depreciation |
| Book Value | 205139 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 87814 | OtherCostOrOtherBasis |
| Book Value | 87814 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8149329 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 8293745 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 8293745 | RevenueSubtotal |
| Other Revenues Not Included | 59833 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 59833 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8353578 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7149914 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 107830 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 107830 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7042084 | ExpensesSubtotal |
| Other Expenses Not Included | 167663 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 167663 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7209747 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The main purpose of the Academy's endowment funds is to provide scholarships and financial aid for students. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X, Line 2: | The Academy is tax-exempt under the provisions of Section 509(a), as an organization described in Section 501 (c)(3) of the Internal Revenue Code (thc "IRC"). Accordingly, only unrelated business income, as defined by Section 512(a)(1) of the IRC, is subject to Federal income tax. Thc Acadcmy's policy is to record a liability for any tax position taken that is beneficial to the Academy, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of July 31, 2013 and 2012 and, accordingly, no liability has been accrued. Generally, taxing authorities may examine a tax return for three years from the date it is filed. At July 31, 2013, tax years ended July 31, 2010, 2011 and 2012 remain open for possible examination by taxing authorities. |
| Part XI, Line 4b - Other Adjustments: | Scholarships and financial aid 167,663. Direct expenses incurred for fundraising and other special events -107,830. | |
| Part XII, Line 2d - Other Adjustments: | Direct expenses incurred for fundraising and other special events 107,830. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships and financial aid 167,663. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Nondiscriminatory Policy Publication | Identifier |
| Return Reference | Schedule E, Part I, Line 3 | ReturnReference |
| Explanation | Mill Springs Academy's policy of nondiscrimination is included in its bylaws. It is also included in the School Handbook policy and other publications such as the MSA Weekly News. A nondiscrimination advertisement is published in the newspaper on an annual basis. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCR Consulting Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4227 Moccasin Trail | AddressLine1 |
| City | Woodstock | City |
| State | GA | State |
| ZIP Code | 30189 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Annual Fund/Capital Campaign Phase III | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 500180 | GrossReceipts |
| Amount Retained By Contractor | 60000 | AmountRetainedByContractor |
| Net To Organization | 440180 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 500180 | TotalGrossReceipts |
| Total Retained By Contractors | 60000 | TotalRetainedByContractors |
| Total Net To Organization | 440180 | TotalNetToOrganization |
| Licensed States | GA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MSA Golf Tournament | NameOfEvent1 |
| Gross Receipts Event1 | 22085 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 22085 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 11826 | OtherDirectExpensesEvent1 |
| Name Of Event2 | PVA Events | NameOfEvent2 |
| Gross Receipts Event2 | 134033 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 134033 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 80112 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 7643 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 7643 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 15892 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 163761 | GrossReceiptsTotal |
| Gross Revenue Total Events | 163761 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 107830 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 107830 | DirectExpenseSummaryEvents |
| Net Income Summary | 55931 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and financial aid | TypeOfGrant |
| Number Of Recipients | 37 | NumberOfRecipients |
| Amount Of Cash Grant | 167663 | AmountOfCashGrant |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Robert W Moore | NamePerson |
| Title | President | Title |
| Base Compensation Filing Org | 140004 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 56988 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 2004 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 4836 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 203832 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The President's compensation includes a housing allowance which is included in wages reported on his Form W-2. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 56994 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 is reviewed by the Academy's Chief Financial Officer and provided to its Board of Trustees before it is filed. |
| Form 990, Part VI, Section B, line 12c | Each employee as well as each trustee, principal officer and member of a committee with Board of Trustees delegated powers annually signs a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy and understands that the Academy is a charitable organization and that to maintain its Federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Additionally, in connection with any actual or possible conflict of interest, an interested person must disclose the existence of any financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with Board of Trustees delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the Board of Trustees or shall make the determination and take a vote as to whether a conflict of interest exist. |
| Form 990, Part VI, Section B, line 15 | Mill Springs Academy is a member of the National Association of Independent Schools (the "NAIS") and utilizes benchmarking data provided the NAIS in determining reasonable compensation levels. The benchmarking reports allow the Academy to compare salaries for various positions to those of similar sized schools located in the same region of the country. The benchmarking reports are used as a guideline for determining reasonable compensation levels and any proposed changes in an individual's compensation made by management must be approved via a vote of the Board of Trustees. |
| Form 990, Part VI, Section C, line 18 | The Academy makes its Form 990 available upon request. The Academy makes its Form 990 available on request. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy, and financial statements are available upon request of the Academy. |