BRANCHES ACADEMY AND EARLY LEARNING CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BRANCHES ACADEMY AND EARLY LEARNING CENTER INC (EIN 20-1256603)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2011-09-29
IRS object ID: 201102729349300400
Schema version: 2010v3.4
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 D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-09-29T06:40:35-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	W R GRACHAN & COMPANY CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2003 GRAVES MILL RD STE A	AddressLine1
City	FOREST	City
State	VA	State
ZIP Code	245514551	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	201256603	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE BRANCHES ACADEMY &	BusinessNameLine1
Business Name Line2	EARLY LEARNING CENTER INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BRAN	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2812 GREENVIEW DRIVE	AddressLine1
City	LYNCHBURG	City
State	VA	State
ZIP Code	24502	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DEBIE DODSON	Name
Title	TREASURER	Title
Date Signed	2011-09-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM R GRACHAN CPA	Name
Phone	4344553568	Phone
Date Prepared	2011-09-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVIS MCGUIRT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2812 GREENVIEW DRIVE	AddressLine1
City	LYNCHBURG	City
State	VA	State
ZIP Code	24502	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	375894	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BRANCHESACADEMY.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2004	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE A CHRISTIAN EDUCATION TO CHILDREN PROMOTING THE CHILD'S SPIRITUAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	28	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	7925	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	299449	ProgramServiceRevenuePriorYear
Program Service Revenue CY	366334	ProgramServiceRevenueCY
Investment Income Prior Year	10	InvestmentIncomePriorYear
Investment Income Current Year	33	InvestmentIncomeCurrentYear
Other Revenue Prior Year	6576	OtherRevenuePriorYear
Other Revenue Current Year	1602	OtherRevenueCurrentYear
Total Revenue Prior Year	306035	TotalRevenuePriorYear
Total Revenue Current Year	375894	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	242877	SalariesEtcPriorYear
Salaries Etc Current Year	316371	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	51627	OtherExpensePriorYear
Other Expenses Current Year	48355	OtherExpensesCurrentYear
Total Expenses Prior Year	294504	TotalExpensesPriorYear
Total Expenses Current Year	364726	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	11531	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	11168	RevenuesLessExpensesCY
Total Assets BOY	18837	TotalAssetsBOY
Total Assets EOY	29904	TotalAssetsEOY
Total Liabilities BOY	101	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	18736	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	29904	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE A CHRISTIAN EDUCATION TO CHILDREN PROMOTING THE CHILD'S SPIRITUAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	344629	Expense
Description	TO PROVIDE A CHRISTIAN EDUCATION TO CHILDREN PROMOTING THE CHILD'S SPIRITUAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT.	Description
Total Program Service Expense	344629	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	28	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE BRANCHES ACADEMY	BusinessNameLine1
Business Name Line2	THE BRANCHES ACADEMY	BusinessNameLine2

Field	Value	IRS element (for citing)
Telephone Number	4344550294	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2812 GREENVIEW DRIVE	AddressLine1
Address Line2	2812 GREENVIEW DRIVE	AddressLine2
City	LYNCHBURG	City
State	VA	State
ZIP Code	24502	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JUDITH FAY ANDRIST
DIRECTOR	40.00	X	39514	0	0
KELLY CUTLER
DIRECTOR	2.00	X	0	0	0
JIM SCHWEIGER
DIRECTOR	2.00	X	0	0	0
DAVIS MCGUIRT
PRESIDENT	2.00		0	0	0	X
BONNIE PICKING
SECRETARY	2.00		0	0	0	X
DEBIE DODSON
TREASURER	5.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	39514	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	2585	FundraisingEvents
All Other Contributions	5340	AllOtherContributions
Total Contributions	7925	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION CHARGES	337109	337109
REGISTRATION FEES	11350	11350
STUDENT LUNCH	8542	8542
BOOK FEES	7311	7311
MISC. CHARGES	1702	1702

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	320	TotalRevenueColumn
Related Or Exempt Function Income	320	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	366334	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	33	TotalRevenueColumn
Related Or Exempt Function Income	33	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
LATE CHARGES	715	715
STAFF LUNCH	329	329
REIMBURSEMENTS RECEIVED	224	224

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	334	TotalRevenueColumn
Related Or Exempt Function Income	334	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	1602	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	375894	TotalRevenueColumn
Related Or Exempt Function Income	367969	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	39512	Total
Program Services	39512	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	254593	Total
Program Services	254593	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	233	Total
Program Services	233	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	22033	Total
Program Services	22033	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	725	Total
Management And General	725	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	340	Total
Program Services	340	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1625	Total
Management And General	1625	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	7156	Total
Program Services	3496	ProgramServices
Management And General	3660	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5370	Total
Program Services	1044	ProgramServices
Management And General	4326	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1519	Total
Program Services	1519	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	4200	Total
Management And General	4200	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	466	Total
Management And General	466	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5046	Total
Management And General	5046	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
STUDENT LUNCH	7849	7849
BOOK EXPENSE	5690	5690
SCHOOL SUPPLIES	1934	1934
CONTRACT LABOR	1392	1392
DUES & MEMBERSHIPS	1016	1016

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4027	Total
Program Services	3978	ProgramServices
Management And General	49	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	364726	Total
Program Services	344629	ProgramServices
Management And General	20097	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	17076	BOY
EOY	5737	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	19347	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10095	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	5275	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1761	BOY
EOY	4820	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	18837	BOY
EOY	29904	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	101	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	101	BOY
EOY	0	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18736	BOY
EOY	29904	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18736	BOY
EOY	29904	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18837	BOY
EOY	29904	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	11168	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10095	OtherCostOrOtherBasis
Depreciation	5275	Depreciation
Book Value	4820	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4820	TotalOfBookValueLandBuildings

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	false	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	REVIEWED BY THE TREASURER PRIOR TO FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS MADE AVAILABLE UPON REQUEST.