SAINT JAMES DAY SCHOOL INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: SAINT JAMES DAY SCHOOL INC (EIN 06-1824261)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-11
IRS object ID: 202611319349302451
Schema version: 2025v4.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-11T08:26:42-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	812387076	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Atlantic Coast Tax & Accounting Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	856 Lowcountry Blvd Ste 100	AddressLine1Txt
City	Mount Pleasant	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29464	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	061824261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Saint James Day School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAIN	BusinessNameControlTxt
Phone	8437968287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Road	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Susan Morrison	PersonNm
Person Title	President	PersonTitleTxt
Phone	8437968287	PhoneNum
Signature	2026-05-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Clinton D Hulsey	PreparerPersonNm
PTIN	P00699977	PTIN
Phone	8435939311	PhoneNum
Preparation	2026-05-11	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Bruce McDonald	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Road	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$582,508	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	24	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$80,000	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$623,156	PYProgramServiceRevenueAmt
CY Program Service Revenue	$582,508	CYProgramServiceRevenueAmt
PY Investment Income	$235	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$703,391	PYTotalRevenueAmt
CY Total Revenue	$582,508	CYTotalRevenueAmt
PY Grants And Similar Paid	$12,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$514,706	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$492,302	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$190,265	PYOtherExpensesAmt
CY Other Expenses	$217,627	CYOtherExpensesAmt
PY Total Expenses	$716,971	PYTotalExpensesAmt
CY Total Expenses	$709,929	CYTotalExpensesAmt
PY Revenues Less Expenses	-$13,580	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$127,421	CYRevenuesLessExpensesAmt
Total Assets BOY	$390,204	TotalAssetsBOYAmt
Total Assets EOY	$230,488	TotalAssetsEOYAmt
Total Liabilities BOY	$34,786	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,491	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$355,418	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$227,997	NetAssetsOrFundBalancesEOYAmt
Mission	The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$691,674	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$0	RevenueAmt
Desc	The organization provides educational services for the kids who attend.	Desc
Total Program Service Expenses	$691,674	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	24	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Elizabeth Bumpas	PersonNm
Phone	8432242712	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1872 Camp Rd	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29412	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Susan Morrison
Board Chairman	5.00	Yes (X)	$0	$0	$0
Betty Floyd
Board Member	5.00	Yes (X)	$0	$0	$0
Thomas Rehm
Treasurer/Secretary	5.00	Yes (X)	$0	$0	$0
Courtney Lyles
Board Member	5.00	Yes (X)	$0	$0	$0
Barbara Edlund
Board Member	5.00	Yes (X)	$0	$0	$0
Sara Kramer
Board Member	5.00	Yes (X)	$0	$0	$0
Sam English
Board Member	5.00	Yes (X)	$0	$0	$0
Drew Miller
Board Member			$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Tuition	616000	$414,948	$0	$0
MMO Tuition	616000	$167,560	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$582,508	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$582,508	TotalRevenueColumnAmt
Related Or Exempt Func Income	$582,508	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$78,341	TotalAmt
Program Services	$78,341	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$378,986	TotalAmt
Program Services	$378,986	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$34,975	TotalAmt
Program Services	$34,975	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$475	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$475	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$6,000	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,628	TotalAmt
Program Services	$10,628	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,845	TotalAmt
Program Services	$4,845	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$147,915	TotalAmt
Program Services	$147,915	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$453	TotalAmt
Program Services	$453	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$900	TotalAmt
Program Services	$900	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$18,116	TotalAmt
Program Services	$18,116	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Gifts/Staff Development	$4,360	$4,360	$0	$0
Bank Charges	$60	$0	$60	$0
Regulatory Requirements	$0	$0	$0	$0
Credit Card Fees	$11,720	$0	$11,720	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,155	TotalAmt
Program Services	$12,155	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$709,929	TotalAmt
Program Services	$691,674	ProgramServicesAmt
Management And General	$18,255	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$382,617	BOYAmt
EOY	$215,458	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$95,628	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$80,598	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$7,587	BOYAmt
EOY	$15,030	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$390,204	BOYAmt
EOY	$230,488	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$30,000	BOYAmt
EOY	$2,491	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,786	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$34,786	BOYAmt
EOY	$2,491	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$355,418	BOYAmt
EOY	$227,997	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$355,418	BOYAmt
EOY	$227,997	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$390,204	BOYAmt
EOY	$230,488	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$127,421	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$183,910	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,181	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,000	CurrentTaxYearMinus1YearAmt
Total	$610,391	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$183,910	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,181	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,000	CurrentTaxYearMinus1YearAmt
Total	$610,391	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$610,391	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$183,910	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,181	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,000	CurrentTaxYearMinus1YearAmt
Total	$610,391	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$20,170	InvestmentCostOrOtherBasisAmt
Depreciation	$5,461	DepreciationAmt
Book Value	$14,709	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$75,458	InvestmentCostOrOtherBasisAmt
Depreciation	$75,137	DepreciationAmt
Book Value	$321	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$15,030	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Payroll liabilities	$0
United Bank CC	$0

Field	Value	IRS element (for citing)
Total Liability	$0	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	Board Members are provided copies of the 990 form that they review individually at their convenience.
Pt VI, Line 19	A report is given at the St. James Church congregational meeting annual in May. Questions are encouraged on finances or any other subjects of the Day School. Requests for viewing the return will be handled by the Day School Director with a copy on file during business hours, Mon- Fri 6:30am - 6pm.
Pt XI	To Enter Depreciation